2025-11-12T12:54:26-06:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 223661431 PATRIOTS' PATH COUNCIL INC BOY SCOUTS OF AMERICA PATR 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 MARC ANDREO SCOUT EXECUTIVE/SECRETARY 9737659322 2025-11-12 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-11-12 2024 2025-03-06 01:10:19Z MARC ANDREO 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 7904988 0 1761 X WWW.PPCBSA.ORG X 1999 NJ PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BSA 61 61 175 4780 0 0 2696885 2681303 2456450 2655747 284997 609591 672010 599382 6110342 6546023 58618 410328 0 0 2967815 3194956 0 0 299243 2837602 2845283 5864035 6450567 246307 95456 16169803 15778488 4829384 4269081 11340419 11509407 PROVIDE YOUTH SERVICES THROUGH THE EXECUTION OF THE CHARTER OF THE NATIONAL COUNCIL BOY SCOUTS OF AMERICA. 0 0 3751995 410328 2055860 OUTDOOR PROGRAMS INCLUDING SUMMER CAMP, YEAR-ROUND UNIT AND DISTRICT CAMPING. 1,701 SCOUTS ATTENDED SUMMER CAMP AND 7,849 ATTENDED DISTRICT, UNIT, OR FAMILY CAMPING EVENTS. SCOUTING USES OUTDOOR ACTIVITIES TO DEVELOP CHARACTER, TEAMWORK, LEADERSHIP AND PROVIDE A FUN ENVIRONMENT FOR LEARNING. IN ADDITION OVER 3,600 SCOUTS PARTICIPATED IN ONE-DAY OUTDOOR ADVENTURE PROGRAMS. 1055248 0 578211 HIGH ADVENTURE PROGRAMS OFFER CHALLENGING OPPORTUNITIES FOR OLDER SCOUTS TO SEE A DIFFERENT PART OF THE COUNTRY, AND TAKE PART IN LONGER DURATION TREKS THAT HELP DEVELOP LEADERSHIP AND TEAMWORK. SCOUTS LEARN TO OVERCOME CHALLENGES ON AN INDIVIDUAL AND TEAM BASIS. 353 OF OUR SCOUTS ATTENDED NATIONAL BSA ADVENTURE BASES. 1055248 0 578211 THE BSA USES AN ADVANCEMENT PROGRAM TO DEVELOP CHARACTER, LEADERSHIP, AND EXPOSE SCOUTS TO A BROAD SUITE OF LIFE SKILLS. THIS YEAR THERE WERE 2,510 CUB SCOUT RANK ADVANCEMENTS, AND 2,449 SCOUTS BSA RANK ADVANCEMENTS, INCLUDING 318 TO THE RANK OF EAGLE SCOUT. IN ADDITION, 10,422 MERIT BADGES WERE EARNED. 5862491 1 1 0 0 0 0 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 175 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 61 61 0 0 0 0 0 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 NJ X STEVEN YAGOZINSKI 9737659322 1 SADDLE ROAD CEDAR KNOLLS NJ 07927 GARRICK STOLDT PRESIDENT 8.00 X X 0 0 0 ROBERT BRADY EXECUTIVE VICE PRESIDENT 4.00 X X 0 0 0 GERARD DEBOEY COMMISSIONER 4.00 X X 0 0 0 EDWARD J BUMILLER TREASURER 4.00 X X 0 0 0 JAMES AGAR EXECUTIVE BOARD 2.00 X 0 0 0 E THOMAS ALLEN JR EXECUTIVE BOARD 3.00 X 0 0 0 BRYANT AVONDOGLIO EXECUTIVE BOARD 1.00 X 0 0 0 GEORGE T BARNARD IV EXECUTIVE BOARD 1.00 X 0 0 0 SCOTT BERGER EXECUTIVE BOARD 1.00 X 0 0 0 DANIEL J BERNIER EXECUTIVE BOARD 1.00 X 0 0 0 ANGELA BROWNE EXECUTIVE BOARD 1.00 X 0 0 0 FRANK CACCAVALE EXECUTIVE BOARD 1.00 X 0 0 0 MICHAEL CANTONE EXECUTIVE BOARD 3.00 X 0 0 0 TAMMY CASE EXECUTIVE BOARD 2.00 X 0 0 0 BRIANNA CONLON EXECUTIVE BOARD 1.00 X 0 0 0 ANTHONY P CRETELLA EXECUTIVE BOARD 3.00 X 0 0 0 W A DAVIS EXECUTIVE BOARD 1.00 X 0 0 0 SHASHVANTH DEVARAJU EXECUTIVE BOARD 1.00 X 0 0 0 DAVID G DIETZE EXECUTIVE BOARD 4.00 X 0 0 0 TERENCE DWYER EXECUTIVE BOARD 4.00 X 0 0 0 MITCHELL ERICKSON EXECUTIVE BOARD 1.00 X 0 0 0 WILLIAM FAGNANT EXECUTIVE BOARD 1.00 X 0 0 0 TIMOTHY FARRELL EXECUTIVE BOARD 4.00 X 0 0 0 JOHN J FLOOD III EXECUTIVE BOARD 4.00 X 0 0 0 MARTIN T FOY JR EXECUTIVE BOARD 3.00 X 0 0 0 DOUGLAS N GABEL EXECUTIVE BOARD 2.00 X 0 0 0 MARCELLA GENCARELLI EXECUTIVE BOARD 1.00 X 0 0 0 GIULIANO I GIUDICI EXECUTIVE BOARD 1.00 X 0 0 0 JEREMY GODWIN EXECUTIVE BOARD 2.00 X 0 0 0 MARCO A GONZALEZ JR EXECUTIVE BOARD 1.00 X 0 0 0 ALAN GOTLIFFE EXECUTIVE BOARD 3.00 X 0 0 0 ALAN H GROSSMAN EXECUTIVE BOARD 2.00 X 0 0 0 WAYNE A HAMPTON SR EXECUTIVE BOARD 2.00 X 0 0 0 KEVIN HERNANDEZ EXECUTIVE BOARD 1.00 X 0 0 0 ARCHER JONES EXECUTIVE BOARD 3.00 X 0 0 0 RICHARD M KURLAND EXECUTIVE BOARD 2.00 X 0 0 0 MARY RUTH LAREAU EXECUTIVE BOARD 2.00 X 0 0 0 C SAGE LICHENWALNER EXECUTIVE BOARD 2.00 X 0 0 0 VINCENT MADDI EXECUTIVE BOARD 4.00 X 0 0 0 JOHN L MARSHALL EXECUTIVE BOARD 3.00 X 0 0 0 DAVID W MCINTYRE EXECUTIVE BOARD 2.00 X 0 0 0 JEFFREY J MILANAIK EXECUTIVE BOARD 1.00 X 0 0 0 LAWRENCE MORRIS EXECUTIVE BOARD 1.00 X 0 0 0 EDUARD MOSTERT EXECUTIVE BOARD 1.00 X 0 0 0 RAHUL NAIR EXECUTIVE BOARD 1.00 X 0 0 0 RYAN P O'CONNOR EXECUTIVE BOARD 2.00 X 0 0 0 JOSEPH S PAWELCZYK SR EXECUTIVE BOARD 2.00 X 0 0 0 JOHN PENNETT EXECUTIVE BOARD 1.00 X 0 0 0 MICHAEL D POLING EXECUTIVE BOARD 2.00 X 0 0 0 DAVID ROBBINS EXECUTIVE BOARD 1.00 X 0 0 0 EMIL S RUFOLO EXECUTIVE BOARD 3.00 X 0 0 0 BILL SANFILIPPO EXECUTIVE BOARD 1.00 X 0 0 0 WILLIAM SCHULZ EXECUTIVE BOARD 1.00 X 0 0 0 WILLIAM G SHERMAN EXECUTIVE BOARD 3.00 X 0 0 0 ERIC SHICK EXECUTIVE BOARD 1.00 X 0 0 0 J HAMILTON SLYE EXECUTIVE BOARD 1.00 X 0 0 0 ERNESTO M SOLER EXECUTIVE BOARD 1.00 X 0 0 0 MARK M TALLMADGE SR EXECUTIVE BOARD 4.00 X 0 0 0 TIMOTHY W THEW EXECUTIVE BOARD 1.00 X 0 0 0 DANIEL J TURANO EXECUTIVE BOARD 1.00 X 0 0 0 LES WU EXECUTIVE BOARD 1.00 X 0 0 0 MARC ANDREO SCOUT EXECUTIVE/SECRETARY 40.00 X 294368 0 47531 JOSEPH GONELLA DIRECTOR OF DEVELOPMENT 40.00 X 189752 0 28797 JASON DUGAN DEPUTY SCOUT EXECUTIVE 40.00 X 128689 0 16861 STEVEN YAGOZINSKI CONTROLLER 40.00 X 110881 0 15338 723690 0 108527 4 0 1 0 BOY SCOUTS OF AMERICA 1325 W WALNUT HILL LANE IRVING TX 75391 IT SERVICES, LEGAL AND GOVERNANCE 715198 PHILMONT SCOUT RANCH 17 DEER RUN ROAD CIMARRON NM 87714 TREK PROGRAM FOR SCOUTS 231265 WFM CONTRACTING 280 NEWARK-POMPTON TURNPIKE PEQUANNOCK NJ 07440 GENERAL CONSTRUCTION & REPAIRS 222437 3 2500 1406817 1271986 2681303 CAMPING REVENUE 713990 1237579 1237579 ACTIVITY REVENUE 713990 966454 966454 COUNCIL ACTIVITY FEE 713990 451714 451714 2655747 223332 223332 188887 -197372 386259 386259 386259 466651 1406817 472983 -6332 -6332 1620737 1083354 537383 537383 ADDITIONAL POPCORN REVENUE 900099 19152 19152 49179 49179 68331 6546023 3212282 0 652438 410328 410328 341899 205139 92313 44447 2200870 2061820 22893 116157 253894 229849 7473 16572 155610 147728 7882 242683 217111 10197 15375 127874 26495 98611 2768 24702 24702 24159 18847 124 5188 88391 69720 999 17672 34759 23299 369 11091 374636 361819 5122 7695 405836 392526 5182 8128 323116 318664 1016 3436 75406 65732 3857 5817 117240 117240 224309 215458 3529 5322 147817 138609 3671 5537 PROGRAM SUPPLIES 466190 463835 582 1773 RECOGNITION AWARDS 165033 161711 811 2511 EQUIPMENT AND MAINTENAN 52875 48292 1827 2756 192940 168269 5555 19116 6450567 5862491 288833 299243 1451707 554353 1149006 924957 251952 430651 354927 338510 533745 523074 222660 307089 10565759 4652193 5738515 5913566 6027273 6322804 440018 463484 16169803 15778488 1404059 1432398 1160016 816973 292116 198073 1949908 1807570 23285 14067 4829384 4269081 X 6165066 6225658 5175353 5283749 11340419 11509407 16169803 15778488 95456 34532 39000 0 X 0 1 X 1 0 X 2298498 2930913 3136042 2696885 2681303 13743641 2298498 2930913 3136042 2696885 2681303 13743641 164767 13578874 99829 85598 132569 216232 223332 757560 183232 183232 14684433 18837602 0.92470 0.95900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 2 1420.00 1 1 60.00 1216 1 0 1 X 5435953 57266 548716 296852 22725 5722358 4812445 60463 784146 200319 20782 5435953 6555297 14689 -629927 1101335 26279 4812445 6565627 17656 780846 783989 24843 6555297 6067306 20715 815594 314595 23393 6565627 0.50000 0.50000 0 0 1343845 1343845 7178982 3513609 3665373 43670 43670 0 908956 790216 118740 1090306 304698 785608 5913566 FINANCE LEASES 14067 14067 X 6594853 34532 39000 73532 6521321 24702 24702 6546023 6425865 0 6425865 24702 24702 6450567 PART II, LINE 5: STATE OF NEW JERSEY REQUIRES PERIODIC DAM INSPECTIONS AND CONSERVATION OF THE EASEMENT PROPERTY. PART II, LINE 9: DURING 1985, THE FORMER MORRIS-SUSSEX AREA COUNCIL, INC., BOY SCOUTS OF AMERICA, A PREDECESSOR OF THE COUNCIL, FOR CONSIDERATION OF $1,365,000, WAS GRANTED BY THE NJ DEPARTMENT OF ENVIRONMENTAL PROTECTION (DEP), AN EASEMENT FOR THE CONSERVATION AND PRESERVATION OF APPROXIMATELY 970 ACRES KNOWN AS MOUNT ALLAMUCHY SCOUT RESERVATION. THE EASEMENT, WHICH IS PERPETUAL, IS SUBJECT TO SEVERAL TERMS AND CONDITIONS WHICH REQUIRE THE COUNCIL TO SUBMIT A PLAN FOR THE MANAGEMENT OF THE EASEMENT AREA. THE EXECUTIVE BOARD HAS ALLOCATED THIS AMOUNT TO THE BOARD-DESIGNATED ENDOWMENT FUND. THE PLAN MUST BE CONSISTENT WITH THE INITIAL INTENT OF THE EASEMENT, WHICH IS TO PRESERVE THE LAND IN ITS NATURAL, SCENIC AND OPEN STATE. ANY IMPROVEMENTS TO THE LAND MUST BE INCLUDED IN THE PLAN OR APPROVED BY THE NJ DEP. THE COUNCIL HAD BEEN INFORMED BY THE NJ DEP THAT BOTH RESERVATION DAM STRUCTURES HAZARD CLASSIFICATIONS HAD BEEN RAISED TO CLASS I AND BOTH REQUIRED REHABILITATION TO MEET THOSE STANDARDS. IN DECEMBER 2008, THE COUNCIL APPLIED FOR LOW-COST LOANS FROM THE STATE OF NEW JERSEY IN ACCORDANCE WITH THE BOND ACT OF 2003. IN OCTOBER 2010, THE STATE OF NEW JERSEY AND THE COUNCIL AGREED TO TWO SEPARATE LOANS IN ORDER TO MAKE IMPROVEMENTS TO THE TWO DAMS. THE COUNCIL HAS INCURRED NO RELATED EXPENSES FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. IN 1995, THE FORMER COUNCIL, IN CONSIDERATION OF $800,000, GRANTED AN EASEMENT AND ASSIGNED ALL DEVELOPMENT RIGHTS TO THE STATE OF NEW JERSEY FOR THE PURPOSE OF PRESERVING WINNEBAGO SCOUT RESERVATION IN ITS NATURAL, SCENIC, OPEN AND EXISTING STATE AS A YOUTH CAMPING FACILITY. THE EXECUTIVE BOARD HAS ALLOCATED THIS AMOUNT TO THE BOARD-DESIGNATED ENDOWMENT FUND. IN EACH SUCCEEDING FIVE-YEAR PERIOD, THE COUNCIL MUST SUBMIT A MANAGEMENT PLAN WHICH SHALL INCLUDE ANY PROPOSED IMPROVEMENTS OR MODIFICATIONS TO THE PROPERTY. THE EASEMENT ALLOWS PUBLIC ACCESS TO AN INTERIOR TRAIL BUT DOES NOT ALLOW THE COUNCIL TO REMOVE TREES, SHRUBS, TOPSOIL, ETC. OR TO ERECT BUILDINGS OR OTHER STRUCTURES WITHOUT OBTAINING THE STATE'S APPROVAL THROUGH THE FIVE-YEAR MANAGEMENT PLAN. PART IV, LINE 2B: THE COUNCIL ACTS AS THE FISCAL SPONSOR FOR VARIOUS OTHER SCOUTING UNITS. AS THE FISCAL SPONSOR, THE COUNCIL COORDINATES THE FINANCIAL ACTIVITIES, THROUGH THE RECEIPT AND DISBURSEMENT OF FUNDS, ON BEHALF OF THE VARIOUS UNITS. REVENUE AND EXPENSES ARE NOT RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. CASH RECEIPTS IN EXCESS OF DISBURSEMENTS ARE REFLECTED IN THE CUSTODIAL ACCOUNTS LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART V, LINE 4: THE COUNCIL'S ENDOWMENT CONSISTS OF SIX INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. PART X, LINE 2: THE COUNCIL ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. FINANCIAL TRIBUTE DINNER 186721 180151 6570 6570 414 FINANCIAL DCAD 156234 129110 27124 27124 29 1530513 1097556 432957 405614 33261 1873468 1406817 466651 439308 33675 472983 -6332 0 SPECIFIC ASSISTANCE TO INDIVIDUALS 2787 410328 X X X 0 0 0 0 0 0 0 0 0 MARC ANDREO SCOUT EXECUTIVE/SECRETARY 273290 0 20000 0 1078 0 9039 0 38492 0 341899 0 0 0 JOSEPH GONELLA DIRECTOR OF DEVELOPMENT 173577 0 15000 0 1175 0 5959 0 22838 0 218549 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE OFFICERS FOR THE COUNCIL'S EXECUTIVE BOARD ARE ELECTED ANNUALLY AT THE FIRST EXECUTIVE BOARD MEETING FOLLOWING THE ANNUAL MEETING. THE VOTING MEMBERS AT THIS MEETING ARE THE REPRESENTATIVES FROM ORGANIZATIONS THAT CHARTER SCOUTING UNITS AND EXECUTIVE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, AUDIT COMMITTEE, TREASURER, AND SCOUT EXECUTIVE BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND EMPLOYEES ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AT LEAST ANNUALLY. KEY MANAGERS ARE RESPONSIBLE FOR MONITORING ADHERENCE TO THE POLICY, PARTICULARLY WITH RESPECT TO THEIR EMPLOYEES. THE CONFLICT OF INTEREST DISCLOSURE STATEMENTS SHALL BE REVIEWED BY THE PRESIDENT OF THE COUNCIL. ANY ISSUES NOT PREVIOUSLY DISCLOSED SHALL BE REFERRED BY HIM OR HER TO THE EXECUTIVE BOARD, BOARD OF TRUSTEES, OR APPROPRIATE COMMITTEE. CONFLICTS OF INTEREST ARE DETERMINED AND REVIEWED BY THE EXECUTIVE BOARD, OR APPROPRIATE BOARD COMMITTEE HAVING DECISION/MAKING AUTHORITY OF THE MATTER IN QUESTION. WHEN A CONFLICT OF INTEREST EXISTS, THE CONFLICTED PARTY MUST RECUSE FROM DISCUSSION AND VOTING. FORM 990, PART VI, SECTION B, LINE 15 ON AN ANNUAL BASIS, THE NATIONAL OFFICE OF THE BOY SCOUTS OF AMERICA PROVIDES COMPENSATION GUIDELINES FOR ALL PROFESSIONALS WHO ARE COMMISSIONED BY THE BOY SCOUTS OF AMERICA. THEY USE THE SERVICES OF A PROFESSIONAL FIRM IN DETERMINING THE GUIDELINES. EVERY YEAR THE HUMAN RESOURCES COMMITTEE MEETS AFTER THE ANNUAL PERFORMANCE EVALUATIONS HAVE BEEN COMPLETED. FOR THE PROFESSIONAL MEMBERS OF THE STAFF, SALARY INCREMENTS ARE BASED ON PERFORMANCE AND SHOULD BE WITHIN THE GUIDELINES PROVIDED BY THE NATIONAL OFFICE. FOR THE SUPPORT STAFF (NON-COMMISSIONED EMPLOYEES) THE COUNCIL USES DATA FROM A REGIONAL STAFFING FIRM TO ENSURE THESE WAGES ARE REASONABLE. WAGES FOR THE SUPPORT STAFF ARE ALSO BASED ON PERFORMANCE EVALUATIONS. EXECUTIVE COMPENSATION IS APPROVED BY THE COMPENSATION COMMITTEE AND REVIEWED FOR COMPLIANCE WITH IRS REGULATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.