2024-11-09T14:11:30-06:00 2023-12-31 133628255 CONDON O'MEARA MCGINTY & DONNELLY LLP ONE BATTERY PARK PLAZA 7TH FL NEW YORK NY 10004 990 2023-01-01 060646654 GREENWICH COUNCIL BOY SCOUTS OF AMERICA INCORPORATED GREE 2038698424 63 MASON STREET GREENWICH CT 06830 KEVIN OSHEA SECRETARY/SCOUT EXECUTIVE 2038698424 2024-11-06 1 0 ALEXANDER LAZZARUOLO P01775353 2126617777 2023 2024-10-15 13:58:12Z GREENWICH COUNCIL SCOUTING AMERICA KEVIN OSHEA 63 MASON STREET GREENWICH CT 06830 1814609 0 X WWW.GREENWICHSCOUTING.ORG X 1912 CT PROMOTES SCOUTING USING THE METHODS WHICH ARE NOW COMMON USE BY THE BSA 26 26 49 120 -36521 0 289506 652078 284783 334692 195323 260820 356970 387422 1126582 1635012 39627 62191 0 0 653516 683433 0 0 56855 1533514 799718 2226657 1545342 -1100075 89670 9155904 9260976 271073 248036 8884831 9012940 THE GREENWICH COUNCIL BOY SCOUTS OF AMERICAS, INCORPORATED (THE "COUNCIL") PROMOTES SCOUTING USING THE METHODS WHICH ARE NOW COMMON USE BY SCOUTING AMERICA ("BSA"). 0 0 1308985 62191 334692 OVER 449 YOUTH SERVED THROUGH 5 PACKS, 193 CUB SCOUTS, 9 TROOPS 164 SCOUTS BSA, 1 VENTURE CREW, 7 VENTURES, 3 EXPLORER POSTS AND 85 EXPLORERS. 1308985 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 49 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 WAYNE PLEWNIAK COUNCIL PRESIDENT 3.00 X X 0 0 0 ARTHUR LANDI PRESIDENT EMERITUS 4.00 X X 0 0 0 WILLIAM DRUSCHELL COUNCIL COMMISSIONER 2.00 X X 0 0 0 ROY ABRAMOWITZ TREASURER 3.00 X X 0 0 0 LOUISA GREENE V.P. - MARKETING 2.00 X X 0 0 0 JAMES ADAMS V.P. - FINANCE 2.00 X X 0 0 0 JAY HINTON V.P. - PROGRAM 2.00 X X 0 0 0 DEV HAWLEY V.P. - PROPERTY MANAGEMENT 2.00 X X 0 0 0 NICK BARILE BOARD MEMBER 1.00 X 0 0 0 FRED CAMILLO BOARD MEMBER 1.00 X 0 0 0 CYNTHIA DIPRETA BOARD MEMBER 1.00 X 0 0 0 STEPHEN FOX BOARD MEMBER 1.00 X 0 0 0 JOSEPH JP HOLKO BOARD MEMBER 1.00 X 0 0 0 WILLIAM INGRAHAM JR BOARD MEMBER 1.00 X 0 0 0 JERRY KNORR BOARD MEMBER 1.00 X 0 0 0 ERIC LINDBERG BOARD MEMBER 1.00 X 0 0 0 ROBERT MOORE BOARD MEMBER 1.00 X 0 0 0 THOMAS OHLSON BOARD MEMBER 1.00 X 0 0 0 NATALIE PRAY BOARD MEMBER 1.00 X 0 0 0 JASJEET SOOD BOARD MEMBER 1.00 X 0 0 0 MARK STITZER BOARD MEMBER 1.00 X 0 0 0 JAMES STRONG BOARD MEMBER 1.00 X 0 0 0 PETER TESEI BOARD MEMBER 1.00 X 0 0 0 DON TRUDEAU BOARD MEMBER 1.00 X 0 0 0 CAROL MARINO ZELENZ BOARD MEMBER 1.00 X 0 0 0 ALEX ZISSON BOARD MEMBER 1.00 X 0 0 0 KEVIN O'SHEA SCOUT EXEC. & SECRETARY 70.00 X 168113 0 28609 168113 0 28609 1 0 1 0 0 101125 250000 300953 652078 CAMPING REVENUE 900099 292194 292194 ACTIVITY REVENUE 900099 42498 42498 334692 66046 66046 283038 0 283038 283038 283038 237737 42963 194774 194774 194774 89680 101125 54996 34684 34684 113856 81638 32218 32218 OTHER REVENUE 900099 19812 19812 NET PARTNERSHIP INCOME 900099 17670 -36521 54191 37482 1635012 366910 -36521 652545 62191 62191 196793 166171 21302 9320 392382 335922 39276 17184 25882 20073 4041 1768 25340 19652 3957 1731 43036 36795 4342 1899 22307 17192 3558 1557 29354 29354 70000 53951 11165 4884 4540 3309 1036 195 50175 40057 4135 5983 116401 107035 7622 1744 39934 35558 2971 1405 40064 35399 4030 635 15457 11902 2473 1082 279597 272317 5064 2216 55895 49144 4696 2055 RENT & MAINTENANCE EQUI 34430 27220 4812 2398 CHARTER & NATIONAL AWAR 22152 22152 OTHER EXPENSES 12971 9455 2960 556 RECOGNITION AWARDS 6441 5642 556 243 1545342 1308985 179502 56855 180218 341834 173693 273986 8375 2325 26531 24772 70143 73388 10880 5015 10835184 6256998 4774141 4578186 3911923 3961470 9155904 9260976 35235 26514 17387 15261 218451 206261 271073 248036 X 6986113 7129724 1898718 1883216 8884831 9012940 9155904 9260976 89670 38439 0 X 0 1 X 1 0 X 358346 430021 634320 289506 652078 2364271 358346 430021 634320 289506 652078 2364271 522417 1841854 153002 294774 304445 324948 349084 1426253 -7360 -13020 -4778 -36521 -61679 18133 18507 79311 22965 19812 158728 3887573 0.47380 0.40640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 158.00 1 0 0 0 8437429 403339 49547 370960 8519355 10250132 102867 -938729 976841 8437429 9664899 229305 713747 357819 10250132 9546208 74800 393050 349159 9664899 9227662 129649 541484 352587 9546208 0.77895 0.19720 0.02385 0 0 1013716 1013716 5666733 3583176 2083557 3356032 1938922 1417110 757175 734900 22275 41528 41528 4578186 BSA COMMINGLED ENDOWMENT FUND 3961470 F 3961470 X 1644097 38439 38439 1605658 29354 29354 1635012 1515988 0 1515988 29354 29354 1545342 PART X, LINE 2: THE GREENWICH COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE GREENWICH COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE GREENWICH COUNCIL AS OF DECEMBER 31, 2022 AND 2021. 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 78443 57500 20943 1846 4800 3047 446 SPORTING CLAY 89680 43625 46055 2989 26021 8127 1 22682 22682 1454 4985 1281 190805 101125 89680 4835 6254 34053 9854 54996 34684 1 GRANTS/SCHOLARSHIPS 69 62191 0 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 EXEC. & SECRETARY 163500 0 2500 0 2113 0 17052 0 11557 0 196722 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.