2024-09-23T09:13:15-05:00 2023-12-31 232415973 HERBEIN COMPANY INC 2763 CENTURY BOULEVARD READING PA 19610 990 2023-01-01 231708585 MINSI TRAILS COUNCIL #502 BOY SCOUTS OF AMERICA MINS 6102648551 PO BOX 20624 LEHIGH VALLEY PA 180020624 LLEWELLYN DRYFOOS III COUNCIL PRESIDENT 6102648551 2024-09-04 1 0 LINDA S HIMEBACK CPA P00042618 6103781175 2024-09-04 2023 2024-08-08 14:25:15Z LLEWELLYN DRYFOOS III PO BOX 20624 LEHIGH VALLEY PA 180020624 11491600 0 1761 X WWW.MINSITRAILS.ORG X 1968 PA PREPARE OUR YOUTH TO MAKE ETHICAL AND MORAL CHOICES BY TEACHING THEM THE VALUES OF SCOUTING. 59 59 139 2288 0 0 1715737 1784214 1529961 1530985 -28326 4843965 106031 210455 3323403 8369619 6366 5015 0 0 1831944 1842446 0 0 218116 4422962 1815404 6261272 3662865 -2937869 4706754 7646407 8578102 4421309 882115 3225098 7695987 X TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW 0 0 3100821 5015 1530985 COMPREHENSIVE YOUTH DEVELOPMENT - PRINCIPAL GROUP ACTIVITY INCLUDES VARIOUS CAMPING PROGRAMSOUR SUCCESS AS A YOUTH-SERVING ORGANIZATION IS BEST MEASURED BY THE SUCCESS OF OUR SCOUTS. DURING 2023, WE HAD 143 SCOUTS ACHIEVE THEIR EAGLE SCOUT RANK WHO CONTRIBUTED 26,923 HOURS ON SERVICE PROJECTS IN THEIR LOCAL COMMUNITIES. OVERALL, MINSI TRAILS COUNCIL SCOUTS ACHIEVED 79,651 COMMUNITY SERVICE HOURS IN 2023. THAT'S SERVICE; THAT'S ACHIEVEMENT; AND THAT'S SUCCESS.MINSI TRAILS COUNCIL SERVES MORE THAN 4,250 YOUTH IN SIX COUNTIES CARBON, LEHIGH, LUZERNE, MONROE AND NORTHAMPTON COUNTIES IN PENNSYLVANIA AND WARREN COUNTY IN NEW JERSEY. OTHER KEY ACCOMPLISHMENTS INCLUDE: OVER EARNED 7,600 MERIT BADGES DURING THE YEAR NEARLY 2,500 SCOUTS CAMPED IN OUR THREE NATIONALLY ACCREDITED COUNCIL CAMPS. SCOUTS COLLECTED OVER 86,000 POUNDS OF FOOD DURING OUR ANNUAL SCOUTING FOR FOOD CAMPAIGN TO HELP FILL LOCAL FOOD BANKSSCOUTING IS ABOUT BUILDING CHARACTER, INSTILLING LEADERSHIP SKILLS, CREATING ENGAGED CITIZENSHIP, AND ACHIEVING SUCCESS FOR YOUTH WHILE HAVING FUN IN A GREAT OUTDOOR EXPERIENCE. PROGRAMS WILL EITHER REMAIN SINGLE-GENDER WITH SEPARATE PACKS, DENS, OR TROOPS FOR BOYS AND GIRLS OR COMBINED BASED ON THE INTEREST OF PARENTS AND THE CHARTERING ORGANIZATION. WHILE GIRLS HAVE BEEN PART OF THE BSA'S COED VENTURING AND EXPLORING PROGRAMS FOR DECADES, EXPANDING ITS CUB SCOUT AND SCOUTS BSA PROGRAMS TO GIRLS WILL ALLOW SCOUTING TO BETTER SERVE TODAY'S FAMILIES. WITH A SOLID MISSION AND VISION, MINSI TRAILS COUNCIL IS MAKING A POSITIVE DIFFERENCE FOR ALL OUR YOUTH.THE NUMBER OF YOUTH SERVED : CUBS 2,071 SCOUTS BSA 2,248 VENTURERS 69EXPLORING 85 TOTAL 4,473 3100821 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 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 1 1 0 0 0 1 33 0 1 139 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 59 59 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA NJ X THE ORGANIZATION 6102648551 PO BOX 20624 LEHIGH VALLEY PA 180020624 AUREL ARNDT BOARD MEMBER 2.00 X 0 0 0 KLINE ASHTON BOARD MEMBER 2.00 X 0 0 0 ROGER G BAST BOARD MEMBER 2.00 X 0 0 0 SCOTT BEST BOARD MEMBER 2.00 X 0 0 0 DAVID BINDER BOARD MEMBER 2.00 X 0 0 0 PATRICK BOWER BOARD MEMBER 2.00 X 0 0 0 ANDREA BRADY BOARD MEMBER 2.00 X 0 0 0 MICHAEL CAFFREY BOARD MEMBER 2.00 X 0 0 0 ERIC CHILES BOARD MEMBER 2.00 X 0 0 0 EDWARD C COOL VP-OUTDOOR PROGRAMS 2.00 X X 0 0 0 JAMES F DEUTSCH EXEC COMMITTEE MEMBER-AT-L 2.00 X X 0 0 0 ART DORN ASSISTANT TREASURER (EFF JULY 2023) 2.00 X X 0 0 0 LLEWELLYN L DRYFOOS III PRESIDENT 2.00 X X 0 0 0 EDWARD EASTERLY BOARD MEMBER 2.00 X 0 0 0 ALLEN EDELMAN VP-DISTRICT OPERATIONS 2.00 X X 0 0 0 MIKE FACCINETTO BOARD MEMBER 2.00 X 0 0 0 TIMOTHY S FALLON EXEC COMMITTEE MEMBER-AT-L 2.00 X X 0 0 0 BARRY FISHER BOARD MEMBER 2.00 X 0 0 0 WILLIAM FOLK BOARD MEMBER 2.00 X 0 0 0 TRACY FOX BOARD MEMBER 2.00 X 0 0 0 DAVID FREEMAN TREASURER 2.00 X X 0 0 0 FR JAMES GREENFIELD VP-EXPLORING 2.00 X X 0 0 0 JOHN C HAYES EXEC COMMITTEE MEMBER-AT-L 2.00 X X 0 0 0 MICHAEL HENRY BOARD MEMBER 2.00 X 0 0 0 MEGAN KENNEDY BOARD MEMBER 2.00 X 0 0 0 RICHARD KLOSS BOARD MEMBER 2.00 X 0 0 0 JAMES S KLUNK VP-MARKETING 2.00 X X 0 0 0 JEFFREY KOCHER BOARD MEMBER 2.00 X 0 0 0 JACK KRISSINGER BOARD MEMBER 2.00 X 0 0 0 RICHARD LEVY BOARD MEMBER 2.00 X 0 0 0 DREW R LEWIS BOARD MEMBER 2.00 X 0 0 0 JENNIFER MANN BOARD MEMBER 2.00 X 0 0 0 PETER MAYES VP-MEMBERSHIP 2.00 X X 0 0 0 COLLEEN MOONEY MCGEE VP-SCOUTREACH/CORESCOUTS 2.00 X X 0 0 0 STEPHEN MORITZ BOARD MEMBER 2.00 X 0 0 0 DENNIS MORTON IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 LEAH NASO BOARD MEMBER 2.00 X 0 0 0 ROBERT A OSTER VP-FINANCE 2.00 X X 0 0 0 SARAH PAYNE BOARD MEMBER 2.00 X 0 0 0 MICHAEL PERRUCCI BOARD MEMBER 2.00 X 0 0 0 MATTHEW J PYE BOARD MEMBER 2.00 X 0 0 0 JUDGE DOUG REICHLEY BOARD MEMBER 2.00 X 0 0 0 TRAVIS RHODES ASSISTANT TREASURER (THRU JUNE 2023) 2.00 X X 0 0 0 DR JAMES ROBERTS BOARD MEMBER 2.00 X 0 0 0 SALIM SALET BOARD MEMBER 2.00 X 0 0 0 FRANK SMITH BOARD MEMBER 2.00 X 0 0 0 TAMIE SWAIN COMMISSIONER 2.00 X X 0 0 0 MATT SWATSKY VP-STRATEGIC PLANNING 2.00 X X 0 0 0 STEVEN G THOMPSON BOARD MEMBER 2.00 X 0 0 0 DR ARNOLD TRAUPMAN BOARD MEMBER 2.00 X 0 0 0 KIRBY UPRIGHT EXEC COMMITTEE MEMBER-AT-L 2.00 X X 0 0 0 JUAN C VIDAL BOARD MEMBER 2.00 X 0 0 0 C RICHARD WILSON VP-MEMBERSHIP STANDARDS 2.00 X X 0 0 0 DJ WOLBERT BOARD MEMBER 2.00 X 0 0 0 SCOTT WOLFE BOARD MEMBER 2.00 X 0 0 0 MATTHEW WOODRUFF VP-UNIT PROGRAMS 2.00 X X 0 0 0 DR DAVID YEN BOARD MEMBER 2.00 X 0 0 0 JOSEPH ZATOR BOARD MEMBER 2.00 X 0 0 0 DAVID ZINKLER EXEC COMMITTEE MEMBER-AT-L 2.00 X X 0 0 0 RICK CHRIST SCOUT EXEC. & CEO (THRU NOV 2023) 50.00 X 189965 0 7468 KEVIN MCCLELLAND SCOUTN EXECUTIVE (EFF MAR 2024) 50.00 X 0 0 0 189965 0 7468 2 0 1 0 0 115713 477576 423065 767860 12374 1784214 CAMP FEES 713990 1358509 1358509 ACTIVITIES 713990 157087 157087 SERVICE CENTER RENTAL 531390 429 429 14960 14960 1530985 93418 93418 7331864 2581317 4750547 4750547 4750547 136348 477576 136348 0 614771 404316 210455 210455 8369619 6281532 0 303873 5015 5015 197433 158716 25094 13623 1274796 1075872 128971 69953 103308 83052 13132 7124 132077 108989 14968 8120 134832 115886 12283 6663 21825 17546 2774 1505 24015 19306 3053 1656 87275 70163 11094 6018 32097 23997 449 7651 63779 51998 5530 6251 272495 262063 6763 3669 79210 69743 6138 3329 120911 102750 3594 14567 143066 112149 20044 10873 68912 68912 150062 145121 3203 1738 55624 50693 3197 1734 SUPPLIES 483858 475741 1688 6429 RECOGNITION & AWARDS 97577 76256 4008 17313 RENTAL AND MAINT. OF EQ 89698 75765 9033 4900 BAD DEBT EXPENSE 25000 25000 3662865 3100821 343928 218116 1188161 801111 166622 3742790 256663 239475 30330 41472 140757 202720 135324 35250 6426065 3449726 2736143 2976339 2992407 538945 7646407 8578102 231336 147714 76017 18832 372611 492501 3741345 150000 0 73068 4421309 882115 X 2189600 6587363 1035498 1108624 3225098 7695987 7646407 8578102 X 4706754 34099 -269964 X 0 1 X 1 0 X 1660208 1676328 2880109 1715737 1785535 9717917 2194427 138391 1297225 1529961 1530985 6690989 3854635 1814719 4177334 3245698 3316520 16408906 68935 27280 38950 38934 44970 219069 0 68935 27280 38950 38934 44970 219069 16189837 138173 166276 81261 -508 93418 478620 138173 166276 81261 -508 93418 478620 3992808 1980995 4258595 3245190 3409938 16887526 0.95870 0.95680 0.02830 0.02810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5003256 234628 779648 310923 5706607 6489994 67928 -1100615 454051 5003256 5188920 955199 145875 200000 6489994 4699512 66538 529433 -106563 5188920 4171945 45166 836638 -354237 4699512 0.33010 0.37930 0.29060 0 1 1 151873 151873 5098385 2392310 2706075 997275 928794 68481 178532 128622 49910 2976339 BENEFICIAL INTEREST IN CHARITABLE GIFT ANNUITIES 409258 CASH SURRENDER VALUE LIFE INSURANCE 17048 BENEFICIAL INTEREST IN PERPETUAL TRUST 40425 RIGHT-OF-USE ASSETS-FINANCE LEASE, NET 72214 538945 FINANCE LEASE LIABILITY - CURRENT 14921 FINANCE LEASE LIABILITY - NONCURRENT, NET 58147 73068 X 7980653 34099 -423065 -388966 8369619 0 8369619 3662865 0 3662865 0 3662865 PART IV, LINE 2B: THE CUSTODIAL ACCOUNT LIABILITY REPRESENTS FUNDS HELD THAT ARE PAYABLE TO THE NATIONAL ORGANIZATION FOR MEMBERSHIPS AS WELL AS FUNDS HELD FOR AFFILIATED SCOUTING ORGANIZATION ACTIVITIES. PART V, LINE 4: TO SUPPORT THE OPERATIONS OF THE MINSI TRAILS COUNCIL. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION IS CLASSIFIED AS A PUBLIC CHARITY. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAX. THE COUNCIL CURRENTLY HAS NO UNRELATED BUSINESS INCOME. THE ORGANIZATION 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 ORGANIZATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: GRANT FROM MINSI TRAILS TRUST -228,834. GRANT FROM WEYGADT TRUST -194,231. DINNERS 314164 250079 64085 64135 GOLF TOURNAMENTS 233430 182711 50719 50719 1 66330 44836 21494 21494 613924 477626 136298 136348 136348 -50 1 NON CASH - SCHOLARSHIPS TO CAMPS AND COURSES 70 5015 FMV CAMPERSHIPS, REGISTRATIONS, UNIFORM, LITERATURE, LEARNING FOR LIFE PROGRAM, SCOUT REACH AND TRADITIONAL SCOUT REACH PART I, LINE 2: GRANTS AND ASSISTANCE ARE NON CASH AWARDS AND ARE USED FOR PROGRAMS AND ACTIVITIES CONDUCTED BY COUNCIL. 1 X X X 0 0 0 0 0 0 0 0 0 RICK CHRIST SCOUT EXEC. & CEO (THRU NOV 2023) 189965 0 0 0 0 0 5696 0 1772 0 197433 0 0 0 PART I, LINE 3 COMPENSATION IS DETERMINED BY NATIONAL BOY SCOUT GUIDELINES AND A LOCAL COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY, AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PART VI, SECTION A, LINE 7B GOVERNANCE DECISIONS ARE NOT DELEGATED, RESERVED TO OR SUBJECT TO APPROVAL BY INDIVIDUALS OTHER THAN THE GOVERNING BODY. ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR, AND TRANSACTING SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEMBERSHIP. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPSALS TO MERGE OR TO CONSOLIDATE. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE IS GIVEN THE 990 TO REVIEW BEFORE IT IS FILED.THE FINANCE COMMITTEE MUST SEND PROOF TO THE COUNCIL'S EXECUTIVE COMMITTEE THAT THEY HAVE REVIEWED THE 990 AND NOTE THEIR RECOMMENDATION TO APPROVE AND FILE. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL REVIEW OF THE CONFLICT OF INTEREST POLICY FOR COMPLIANCE FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED BY NATIONAL BOY SCOUT GUIDELINES AND A LOCAL COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 THE PUBLIC MAY REQUEST A COPY OF THE FORMS EITHER IN PERSON AT THE COUNCIL'S HEADQUARTERS OR BY MAIL. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE COUNCIL'S HEADQUARTERS. FORM 990, PART XI, LINE 9: TRANSFER OF CONTRIBUTIONS TO MINSI TRAILS COUNCIL BSA TRUST -272,011. MINSI TRAILS COUNCIL BSA TRUST TRANSFER TO TROOP 50 2,047. TRUST FOR THE BENEFIT OF MINSI TRAILS TRUST AKA WEYGADT TRUST 712 MONROE STREET STROUDSBURG PA 18360 221949075 HOLDS INVESTMENTS FOR THE BENEFIT OF THE COUNCIL PA 501(C)(3) LINE 12A, I N/A 0 MINSI TRAILS COUNCIL BOY SCOUTS OF AMERICA TRUST PO BOX 20624 LEHIGH VALLEY PA 18002 386952428 HOLDS ENDOWMENT AND OTHER INVESTMENTS FOR THE BENEFIT OF THE COUNCIL PA 501(C)(3) LINE 12A, I MINSI TRAILS COUNCIL #502 BOY SCOUTS OF AMERICA 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 MINSI TRAILS COUNCIL BOY SCOUTS OF AMERICA AKA WEYGADT TRUST C 194231 CASH-FMV MINSI TRAILS COUNCIL BOY SCOUTS OF AMERICA TRUST C 228834 CASH-FMV MINSI TRAILS COUNCIL BOY SCOUTS OF AMERICA TRUST R -272011 CASH-FMV