2026-09-10T13:45:27-05:00 2025-12-31 332457480 INSERO ADVISORS LLC 20 THORNWOOD DRIVE ITHACA NY 14850 990 2025-01-01 166122899 BOY SCOUTS OF AMERICA COUNCIL 397 ENDOWMENT FUND BOYS 5852444210 2320 BRIGHTON-HENRIETTA TL RD ROCHESTER NY 14623 JONATHAN WIDMARK SECRETARY/TREASURER 5852444210 2026-09-01 1 BENJAMIN M OWENS CPA P02449769 6072724444 2025 JONATHAN WIDMARK 2320 BRIGHTON-HENRIETTA TL RD ROCHESTER NY 14623 2728468 0 X WWW.SENECAWATERWAYS.ORG X 1952 NY ENDOWMENT FUND TO SUPPORT THE ACTIVITIES AND PROGRAMS OF SENECA WATERWAYS COUNCIL, INC., BOY SCOUTS OF AMERICA. 8 8 0 9 0 0 39900 456876 0 0 364393 256117 0 0 404293 712993 0 0 0 0 0 12087 0 0 10923 146360 70341 146360 82428 257933 630565 16948918 18800816 0 0 16948918 18800816 ENDOWMENT FUND TO SUPPORT THE ACTIVITIES AND PROGRAMS OF SENECA WATERWAYS COUNCIL, INC., BOY SCOUTS OF AMERICA. 0 0 68614 THE TRUST FUND IS FOR THE BENEFIT OF THE SENECA WATERWAYS COUNCIL INC., WITH 5.0% OF THE AVERAGE ASSET VALUE OF THE PREVIOUS 20 QUARTERS NOT TO EXCEED $775,000, USED TO SUPPORT THE SENECA WATERWAYS COUNCIL ALONG WITH ANY OTHER SPECIFIC BEQUESTS. 68614 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X LORI WILKES 5852444210 2320 BRIGHTON-HENRIETTA TL RD ROCHESTER NY 14623 THOMAS RICHARDS CHAIR 2.00 2.00 X X 0 0 0 DAVID E BULLWINKLE BOARD TRUSTEE 1.00 2.00 X 0 0 0 EMERSON FULLWOOD BOARD TRUSTEE 1.00 1.00 X 0 0 0 ROBERT E KERNAN JR BOARD TRUSTEE 1.00 1.00 X 0 0 0 BRENDON CROSSING BOARD TRUSTEE 1.00 2.00 X 0 0 0 FRANK CREGO BOARD TRUSTEE 1.00 X 0 0 0 PETER PAPE BOARD TRUSTEE 1.00 X 0 0 0 ADELE LANGIE BOARD TRUSTEE 1.00 X 0 0 0 ROBERT W AUGUST BOARD TRUSTEE 1.00 X 0 0 0 JONATHAN WIDMARK SECRETARY/TREASURER 1.00 39.00 X 0 191237 40819 0 191237 40819 0 0 1 0 0 456876 456876 118171 118171 2153421 2015475 137946 137946 137946 712993 0 0 256117 12087 10061 424 1602 60469 50335 2121 8013 1209 1007 42 160 8513 7086 299 1128 OTHER 150 125 5 20 82428 68614 2891 10923 34764 30632 89897 27564 7472836 18641119 9242104 109317 101501 16948918 18800816 0 0 X 888270 42062 16060648 18758754 16948918 18800816 16948918 18800816 X 630565 2430946 -1209613 X X 0 1 X 1 0 X X 1 SENECA WATERWAYS COUNCIL INC BOY SCOUTS OF AMERICA 160743108 1 1 1209613 0 1 1209613 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16804383 456876 2616583 1209613 18668229 15846555 1694956 736673 16804838 14247581 2185460 586486 15846555 23796902 -2984455 6564866 14247581 21673427 2615383 491908 23796902 0.00207 0.53581 0.46212 0 0 0 PART V, LINE 4: THE ENDOWMENT FUND HAS ADOPTED INVESTMENT AND SPENDING PROCEDURES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS ADMINISTERED BY THE SENECA WATERWAYS COUNCIL WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. THE GOAL IS TO PROVIDE AN INVESTMENT RETURN THAT EXCEEDS THE UNMANAGED MARKET RETURN WHILE REDUCING MARKET RISK THROUGH DIVERSIFICATION. X X X X X 0 0 0 0 0 0 0 0 0 JONATHAN WIDMARK SECRETARY/TREASURER 0 191237 0 0 0 0 0 8813 0 32006 0 232056 0 0 PART I, LINE 3 THE SECRETARY OF THE ENDOWMENT FUND ALSO SERVES AS EXECUTIVE DIRECTOR OF THE SENECA WATERWAYS COUNCIL AND IS COMPENSATED BY THAT RELATED ORGANIZATION. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS BENCHMARKED BY THE BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION B, LINE 11B THE FORM IS REVIEWED BY SENECA WATERWAYS COUNCIL'S AUDIT COMMITTEE AND MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES OF THE ENDOWMENT FUND FOLLOW THE POLICIES SET FORTH BY THE EXECUTIVE BOARD OF THE SENECA WATERWAYS COUNCIL. THE SENECA WATERWAYS COUNCIL'S AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REIVEWS CONFLICT OF INTEREST STATEMENTS AND, WITH THE CHAIR, RESOLVES ANY CONFLICTS, IF NECESSARY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION COMPLIES WITH ALL APPLICABLE FEDERAL AND STATE REGULATIONS. THE INFORMATION IS ON FILE AND CAN BE MADE AVAILABLE FOLLOWING A WRITTEN REQUEST FOR THE INFORMATION. FORM 990, PART XI, LINE 9: TRANSFER OF INVESTMENT INCOME TO SENECA WATERWAYS COUNCIL, INC. -1,209,613. FORM 990, PAGE 12, PART XII, LINE 2C THE PROCESS FOR AUDIT OVERSIGHT HAS NOT CHANGED FROM THE PRIOR YEAR. A NEW AUDITOR WAS SELECTED FOR 2025. SENECA WATERWAYS COUNCIL INC BOY SCOUTS OF AMERICA 2320 BRIGHTON HENRIETTA TOWNLINE RO ROCHESTER NY 14623 160743108 TO PROVIDE VALUE ORIENTED PROGRAMS FOR YOUTH THROUGH VARIOUS ACTIVITIES NY 501(C)(3) LINE 7 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 SENECA WATERWAYS COUNCIL INC B 1209613 ACTUAL TRANSFER SENECA WATERWAYS COUNCIL INC O 191237 ACTUAL W2S SENECA WATERWAYS COUNCIL INC K 1209 ACTUAL TRANSFER