2025-11-17T14:37:14-06:00 2024-12-31 133628255 CONDON O'MEARA MCGINTY & DONNELLY LLP ONE BATTERY PARK PLAZA 7TH FL NEW YORK NY 10004 990 2024-01-01 060646654 GREENWICH COUNCIL BOY SCOUTS OF AMERICA INCORPORATED GREE 2038698424 63 MASON STREET GREENWICH CT 06830 JAMES ADAMS PRESIDENT 2038698424 2025-11-13 1 1 ALEXANDER LAZZARUOLO P01775353 2126617777 2024 2025-03-06 01:10:19Z GREENWICH COUNCIL SCOUTING AMERICA JAMES ADAMS 63 MASON STREET GREENWICH CT 06830 1690268 0 X WWW.GREENWICHSCOUTING.ORG X 1912 CT PROMOTES SCOUTING USING THE METHODS WHICH ARE NOW COMMON USE BY THE BSA 26 26 47 117 -15405 0 652078 584558 334692 274634 260820 238128 387422 362442 1635012 1459762 62191 71829 0 0 683433 653121 0 0 67332 799718 840737 1545342 1565687 89670 -105925 9260976 9060251 248036 247040 9012940 8813211 THE GREENWICH COUNCIL BOY SCOUTS OF AMERICA, INCORPORATED (THE "COUNCIL") PROMOTES SCOUTING USING THE METHODS WHICH ARE NOW COMMON USE BY SCOUTING AMERICA ("BSA"). 0 0 1322278 71829 292734 OVER 373 YOUTH SERVED THROUGH 4 PACKS, 140 CUB SCOUTS, 9 TROOPS, 144 SCOUTS BSA, 1 VENTURE CREW, 12 VENTURERS, 2 EXPLORER POSTS, AND 69 EXPLORERS. 1322278 1 1 0 0 0 0 1 0 1 1 1 1 0 0 0 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 5 0 1 47 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CT X KEVIN O'SHEA 2038698424 63 MASON STREET GREENWICH CT 06830 JAMES ADAMS COUNCIL PRESIDENT 4.00 X X 0 0 0 JAY HINTON COUNCIL COMMISSIONER 3.00 X X 0 0 0 JASJEET SOOD V.P. - FINANCE 2.00 X X 0 0 0 DEV HAWLEY V.P. - PROPERTIES 2.00 X X 0 0 0 ARTHUR LANDI V.P. - ADMINISTRATION 2.00 X X 0 0 0 ROBERT MOORE V.P. - PROGRAM 2.00 X X 0 0 0 LOUISA GREENE V.P. - MARKETING 2.00 X X 0 0 0 ROY ABRAMOWITZ TREASURER 2.00 X 0 0 0 NICK BARILE BOARD MEMBER 1.00 X 0 0 0 ERIC LINDBERG BOARD MEMBER 1.00 X 0 0 0 CYNTHIA DIPRETA BOARD MEMBER 1.00 X 0 0 0 NATALIE PRAY BOARD MEMBER 1.00 X 0 0 0 FRED CAMILLO BOARD MEMBER 1.00 X 0 0 0 JERRY KNORR BOARD MEMBER 1.00 X 0 0 0 THOMAS OHLSON BOARD MEMBER 1.00 X 0 0 0 WILLIAM DRUSCHELL BOARD MEMBER 1.00 X 0 0 0 JAMES STRONG BOARD MEMBER 1.00 X 0 0 0 DON TRUDEAU BOARD MEMBER 1.00 X 0 0 0 ALEX ZISSON BOARD MEMBER 1.00 X 0 0 0 PETER TESEI BOARD MEMBER 1.00 X 0 0 0 STEPHEN FOX BOARD MEMBER 1.00 X 0 0 0 WAYNE PLEWNIAK BOARD MEMBER 1.00 X 0 0 0 RUDY ESCALANTE BOARD MEMBER 1.00 X 0 0 0 MARK STITZER BOARD MEMBER 1.00 X 0 0 0 WILLIAM INGRAHAM JR BOARD MEMBER 1.00 X 0 0 0 JOSEPH JP HOLKO BOARD MEMBER 1.00 X 0 0 0 KEVIN O'SHEA SCOUT EXECUTIVE 60.00 X 177616 0 14643 177616 0 14643 1 0 1 0 0 298 110301 473959 584558 CAMPING REVENUE 900099 250779 250779 ACTIVITY REVENUE 900099 23855 23855 274634 112934 112934 292546 0 292546 292546 292546 238443 113249 125194 125194 125194 78600 110301 53351 25249 25249 82006 63906 18100 18100 OTHER REVENUE 900099 23054 23054 NET PARTNERSHIP INCOME 900099 3493 -15405 18898 26547 1459762 292734 -15405 597875 71829 71829 192259 160449 22129 9681 351248 294878 39214 17156 43294 33520 6799 2975 21841 16911 3430 1500 44479 36985 5213 2281 22631 17441 3611 1579 26357 26357 71749 55293 11447 5009 850 499 175 176 80654 62115 5171 13368 167053 160576 4506 1971 22850 18983 2690 1177 17982 14959 2543 480 14155 10899 2265 991 279342 271734 5293 2315 60030 53415 4602 2013 RENT & MAINTENANCE EQUI 39255 31287 4848 3120 CHARTER & NATIONAL AWAR 23478 23478 RECOGNITION AWARDS 9835 7853 1379 603 OTHER EXPENSES 4516 2652 927 937 1565687 1322278 176077 67332 341834 189822 273986 383163 2325 2000 24772 21288 73388 72559 5015 12240 11071570 6536343 4578186 4535227 3961470 3843952 9260976 9060251 26514 38775 15261 18334 206261 189931 248036 247040 X 7129724 6965089 1883216 1848122 9012940 8813211 9260976 9060251 -105925 -93804 0 X 0 1 X 1 0 X 430021 634320 289506 652078 584558 2590483 430021 634320 289506 652078 584558 2590483 498459 2092024 294405 304445 324948 349084 405480 1678362 -7360 -13020 -4778 -36521 -15405 -77084 18507 79311 22965 19812 23054 163649 4355410 1772737 0.48030 0.47380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 158.00 1 0 0 0 8519355 50319 -117519 352862 8099293 8437429 403339 49547 370960 8519355 10250132 102867 -938729 976841 8437429 9664899 229305 713747 357819 10250132 9546208 74800 393050 349159 9664899 0.77182 0.20743 0.02075 0 0 1013716 1013716 5666733 4676414 990319 3617634 1635835 1981799 773487 224094 549393 4535227 BSA COMMINGLED ENDOWMENT FUND 3843952 F 3843952 1339601 -93804 -93804 1433405 26357 26357 1459762 1539330 0 1539330 26357 26357 1565687 PART V, LINE 4: THE GREENWICH COUNCIL'S ENDOWMENT FUND CONSISTS OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS (THE "BOARD") TO FUNCTION AS ENDOWMENTS. PART II- LINE 9 IN 1998, THE COUNCIL ENTERED INTO A RESTRICTIONS AND PRESERVATION EASEMENT WITH THE TOWN OF GREENWICH IN CONNECTION WITH 158 ACRES OF THE ERNEST THOMPSON SETON RESERVATION. IT IS THE INTENTION OF BOTH PARTIES TO FOREVER MAINTAIN THE PROPERTY AS A NATURAL RESOURCE. NO CONSIDERATION WAS INCLUDED IN THE AGREEMENT. THE AGREEMENT COVERS APPROXIMATELY 63% OF THE SETON SCOUT RESERVATION TOTAL OF 238 ACRES. THE VALUE OF THE LAND IS RECORDED IN THE BOOKS AND RECORDS AT COST OR DONATED VALUE AT THE DATE OF THE GIFT. ALL COSTS INCURRED IN MAINTAINING THE ENTIRE RESERVATION ARE CAPITALIZED OR EXPENSED IN ACCORDANCE WITH THE COUNCIL'S CAPITALIZATION POLICY. THE COUNCIL DOES NOT ALLOCATE COSTS INCURRED IN MONITORING THE EASEMENT. PART IV- LINE 2B CUSTODIAL FUNDS ARE HELD ON BEHALF OF UNITS AND OTHER GROUPS TO PAY FOR REGISTRATION FEES AND SCOUT SHOP PURCHASES. PART V- LINE 4 THE COUNCIL MAINTAINS VARIOUS DONOR-RESTRICTED AND BOARD-DESIGNATED FUNDS WHOSE PURPOSE IS TO PROVIDE LONG-TERM SUPPORT FOR ITS CHARITABLE PROGRAMS. IN CLASSIFYING SUCH FUNDS FOR FINANCIAL STATEMENT PURPOSES AS EITHER PERMANENTLY RESTRICTED, TEMPORARILY RESTRICTED, OR UNRESTRICTED NET ASSETS THE EXECUTIVE BOARD LOOKS TO EXPLICIT DIRECTIONS OF THE DONOR WHERE APPLICABLE AND THE PROVISIONS OF THE LAWS OF THE STATE OF CONNECTICUT. IT IS THE INTENT OF THE EXECUTIVE BOARD THAT A PORTION OF INCOME SHALL NOT BE WITHDRAWN BUT WILL BE KEPT FOR FUTURE GROWTH. THE COUNCIL FOLLOWS A SPENDING POLICY OF UP TO 5% OF THE AVERAGE MARKET VALUE OF INVESTMENTS OVER THE PRECEDING THREE YEARS TO BE ALLOCATED FROM THE ENDOWMENT FUND TO THE OPERATING FUND FOR GENERAL ACTIVITIES. GOLF 98185 63246 34939 1694 5040 2174 6509 SPORTING CLAY 90716 47055 43661 358 8865 17006 11705 1 188901 110301 78600 2052 13905 19180 18214 53351 25249 1 GRANTS/SCHOLARSHIPS 35 71829 CAMP SCHOLARSHIPS, UNIFORMS, TRANSPORTATION TO CAMP, AND MEMBERSHIP DUES PART I, LINE 2: THE GRANTS ARE FOR CAMPERSHIPS TO THE DAY CAMP AND RESIDENT CAMP PROGRAMS. THE CAMPERSHIP COMMITTEE DETERMINES THE ELIGIBILITY OF APPLICANTS BY REVIEWING THE APPLICATIONS IN COMPLIANCE WITH THE STANDARDS FOR ELIGIBILITY I.E. FAMILY INCOME. THE COMMITTEE THEN DECIDES THE AMOUNT OF SUPPORT TO BE GIVEN FOR CAMPERSHIPS. X X X 0 0 0 0 0 0 0 0 0 KEVIN O'SHEA SCOUT EXECUTIVE 171675 0 2500 0 3441 0 5247 0 9396 0 192259 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 GREENWICH COUNCIL BOYS SCOUTS OF AMERICA, INC. WAS FORMED AS A MEMBERSHIP ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT THE MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE COUNCIL OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE COUNCIL AT THE CLOSE OF ITS MOST RECENT COMPLETE CALENDAR YEAR AND THE RESULTS OF THE OPERATIONS DURING SUCH YEAR AND TRANSACTING OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING MERGING OR CONSOLIDATING. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS PREPARED THROUGH THE COLLABORATIVE EFFORTS OF MANAGEMENT AND OUTSIDE TAX PROFESSIONALS. THE RETURN IS REVIEWED BY THE AUDIT COMMITTEE AND QUESTIONS OR CHANGES ARE DISCUSSED WITH THE PREPARERS. UPON COMPLETION, THE AUDIT COMMITTEE REQUESTS APPROVAL OF THE RETURN BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS, AND PROFESSIONAL EMPLOYEES. THE COVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSURE FORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURE FORMS ARE REVIEWED NO LESS THAN ANNUALLY BY THE SCOUT EXECUTIVE AND TREASURER. ADDITIONALLY, THE COUNCIL COMPILES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS. PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POSSIBLE CONFLICTS. THE SCOUT EXECUTIVE IS RESPONSIBLE FOR MAINTAINING THE LIST AND FOR SCREENING POSSIBLE CONFLICTS OF INTEREST. THE COUNCIL ALSO REQUESTS IN WRITING THAT ITS MAJOR VENDORS AND SERVICE PROVIDERS DISCLOSE ANY RELATIONSHIP - PERSONAL, FINANCIAL, OR OTHERWISE - THAT THE VENDOR OR SERVICE PROVIDER HAS WITH ANY OF THE COUNCIL'S DIRECTORS, OFFICERS, AND KEY EMPLOYEES IN ORDER TO ASSIST THE COUNCIL IN MONITORING COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO A PROPOSED TRANSACTION, THE COUNCIL FOLLOWS PROCEDURES SET FORTH IN ITS CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS AND THE PROCEDURE FOR ADDRESSING THE CONFLICT OF INTEREST. IF A COVERED PERSON FAILS TO DISCLOSE AN ACTUAL POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN INCLUDING POSSIBLE TERMINATION FOR A COVERED EMPLOYEE AND PROHIBITION FROM PARTICIPATING IN THE DELIBERATIONS OF THE GOVERNING BODY OF A BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE FOR HIM OR HER SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION OF THE SCOUT EXECUTIVE IS REVIEWED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BY-LAWS, AND CONSTITUTION) AND POLICIES OF THE COUNCIL ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES), THESE DOCUMENTS WILL BE MADE AVAILABLE TO THE PUBLIC AS APPLICABLE -LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND POLICIES WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. THE FOLLOWING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL'S SERVICE CENTER LOCATED AT 63 MASON STREET, GREENWICH, CT 06830 OR ON THE ORGANIZATION'S WEBSITE AT HTTP://WWW.GREENWICHBSA.COM: ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990 AND, IF APPLICABLE, THE IRS 990-T, ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND MINUTES OF THE EXECUTIVE BOARD MEETINGS.