2024-09-09T12:50:22-04:00 2023-12-31 030500350 ACCAVALLO & COMPANY LLC 1000 BRIDGEPORT AVE STE 410 SHELTON CT 06484 990 2023-01-01 060646793 CONNECTICUT YANKEE COUNCIL INC BOY SCOUTS OF AMERICA CONN 2038766868 60 WELLINGTON ROAD MILFORD CT 06461 MARC HARRISON COUNCIL TREASURER 2038766868 2024-04-26 true false JOHN A ACCAVALLO CPA P01943427 2039259600 2024-09-09 2023 2024-08-08 14:25:15Z MARK A KRAUS 60 WELLINGTON ROAD MILFORD CT 06460 4415645 false X WWW.CTYANKEE.ORG X 1998 CT THE CONNECTICUT YANKEE COUNCIL, INC. BOY SCOUTS OF AMERICA (THE COUNCIL) IS A NOT-FOR-PROFIT ORGANIZATION, INCORPORATED IN THE STATE OF CONNECTICUT, AND OPERATING UNDER THE CHARTER GRANTED BY THE BOY SCOUTS OF AMERICA, NATIONAL COUNCIL. THE COUNCIL IS HEADQUARTERED IN MILFORD, CONNECTICUT, AND SERVES FAIRFIELD AND NEW HAVEN COUNTIES THROUGH THE DELIVERY OF A HIGH-QUALITY SCOUTING PROGRAM TO OVER 8,600 YOUTH AND 2,200 VOLUNTEER ADULTS. AS A LOCAL COUNCIL, IT IS THE ORGANIZATION'S MISSION TO SERVE OTHERS BY HELPING INSTILL VALUES IN YOUNG PEOPLE TO PREPARE THEM TO MAKE ETHICAL CHOICES AND ACHIEVE THEIR FULL POTENTIAL. THE COUNCIL OPERATES THREE CAMPING FACILITIES AND SUPPORTS OVER 168 COMMUNITY-BASED ORGANIZATIONS OPERATING OVER 289 LOCAL SCOUTING UNITS WITHIN THE COUNCIL'S GEOGRAPHICAL AREA. 45 45 98 2200 25545 1480070 1389259 1385035 1643684 3623760 461576 532024 392073 7020889 3886592 0 0 1918143 1930750 6025 5632 241349 4435298 1931978 6359466 3868360 661423 18232 13263870 13471705 1318750 1149452 11945120 12322253 PLEASE REFER TO PAGE 1, PART 1, QUESTION 1 AND SCHEDULE O FOR THE ORGANIZATIONS MISSION. false false 2036670 91181 1157616 CAMPING - THE COUNCIL PROVIDES SCOUTS, LEADERS AND FAMILIES YEAR ROUND CAMPING, SUMMER CAMPING, AND COPE PROGRAMS AT THREE CAMPS. OVER 8,600 SCOUTS AND 2,200 LEADERS WERE SERVED. 780641 486068 ACTIVITIES - THE COUNCIL PROVIDES OVER 80 ACTIVITIES ANNUALLY, SERVING OVER 8,600 SCOUTS, PROMOTING INVOLVEMENT IN THE COMMUNITY AND IN THE OUTDOORS. 674704 3612 SCOUTREACH - THROUGH SCOUTREACH, THE COUNCIL PROVIDES RESOURCES TO ENSURE YOUNG PEOPLE RESIDING IN URBAN AREAS HAVE AN OPPORTUNITY TO JOIN SCOUTING, REGARDLESS OF THEIR CIRCUMSTANCES, NEIGHBORHOOD, OR ETHNIC BACKGROUND. 3492015 true true false false false false false false true true true false false true true false true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 13 0 true 98 true true true false false false false true true false false false false false false X 45 45 false false false false true true false true true false true true true true true true true true true true false CT X X CONNECTICUT YANKEE COUNCIL INC BOY SCOUTS OF AMERICA 2038766868 60 WELLINGTON RD MILFORD CT 06461 MARK A KRAUS SCOUT EXEC/C 40.00 X 211689 0 22560 JOSEPH ANDREO ASST. SCOUT 40.00 X 134216 0 0 PAUL LUKAS PROGRAM EXEC 40.00 X 133985 0 0 MICHAEL ABRAHAMSON EXEC BOARD M X 0 0 0 JAMES ACCOMANDO COUNCIL PRES X X 0 0 0 STEVEN AGNEW VP DIST. OPE X X 0 0 0 EUGENIO ALVAREZ EXEC BOARD M X 0 0 0 GREG BAIMEL DISTRICT CHA X 0 0 0 JOHN BEAUCLAIR EXEC BOARD M X 0 0 0 JAY BENNETT EXEC BOARD M X 0 0 0 ERICA BLAKE DISTRICT CHA X 0 0 0 ROBERT BROWN VP MARKETING X X 0 0 0 MICHAEL CARD EXEC BOARD M X 0 0 0 MICHAEL CARPENTER EXEC BOARD M X 0 0 0 WILLIAM CHIN EXEC BOARD M X 0 0 0 CHRISTIAN COUGHLIN EXEC BOARD M X 0 0 0 ROBERT EMERSON EXEC BOARD M X 0 0 0 RUDY ESCALANTE PAST PRESIDE X 0 0 0 JOHN FARLEY EXEC BOARD M X 0 0 0 FELIX GIANNINI EXEC BOARD M X 0 0 0 STEPHEN GILLETT VP PROPERTIE X X 0 0 0 CAROLINE GRIFFIN DISTRICT CHA X 0 0 0 MARC HARRISON COUNCIL TREA X X 0 0 0 NEIL HAUCK EXEC BOARD M X 0 0 0 JENNIFER JACKSON EXEC BOARD M X 0 0 0 WILLIAM HALL JR EXEC BOARD M X 0 0 0 ART LANDI EXEC BOARD M X 0 0 0 BRIAN LOWELL EXEC BOARD M X 0 0 0 JAY LUBIN VP PROGRAM X X 0 0 0 CHRISTOPHER MCLEOD VP INVESTMEN X X 0 0 0 NICK MIRABILE EXEC BOARD M X 0 0 0 RAY MONCEVICIUS EXEC BOARD M X 0 0 0 JOSE MORALES EXEC BOARD M X 0 0 0 WILEY MULLINS VP URBAN SCO X X 0 0 0 LUCAS PIMENTEL EXEC BOARD M X 0 0 0 STEVE PROSTOR DISTRICT CHA X 0 0 0 RICH RILEY EXEC BOARD M X 0 0 0 THOMAS J RUSIN EXEC BOARD M X 0 0 0 MARK SEMMELROCK EXEC BOARD M X 0 0 0 MARK SHIFFRIN VP LEGAL X X 0 0 0 DAVID SIPPIN EXEC BOARD M X 0 0 0 MARGARET STREICKER EXEC BOARD M X 0 0 0 SETH STROHECKER VP MEMBERSHI X X 0 0 0 DAVID TALBOT EXEC BOARD M X 0 0 0 GENE WARING COUNCIL COMM X X 0 0 0 GABRIEL ZAYAS DISTRICT CHA X 0 0 0 ERIC ZIELINSKI EXEC BOARD M X 0 0 0 479890 22560 3 false true false 397 334089 1054773 124694 1389259 CAMPING FEES 1157616 1157616 SCOUT ACTIVITY FEES 482234 482234 SCOUT REACH 3834 3834 1643684 432927 432927 188053 162508 25545 25545 25545 32156 3507 28649 28649 28649 28985 334089 84744 -55759 -55759 423483 278294 145189 145189 OTHER REVENUE 465151 465151 LESS-RENTAL -39009 -39009 LESS-RENTAL -149044 -149044 277098 3886592 1817522 25545 654266 234249 214121 4274 15854 1379959 1264357 24547 91055 183574 164078 4140 15356 132968 122297 2266 8405 8115 7904 211 23359 22751 608 5632 5632 26137 25457 680 11436 9883 151 1402 16331 11398 124 4809 140229 125610 2454 12165 200041 189663 1302 9076 128447 117302 1794 9351 21373 18854 535 1984 208887 184266 5228 19393 74448 71371 653 2424 SUPPLIES 779297 767295 326 11676 RECOGNITION AND AWARDS 94793 70416 387 23990 CHARTER FEES 84575 84575 SPECIFIC ASSISTANCE TO IN 51040 51040 63470 53952 741 8777 3868360 3492015 134996 241349 4966851 1352446 39638 24208 49630 3698 45454 45906 43329 45855 4758642 2165065 2555150 2593577 4197805 7930326 266020 298070 37000 33107 1062993 1144512 13263870 13471705 35565 11867 106284 73766 620312 559861 503956 450417 52633 53541 1318750 1149452 X 7987180 8194583 3957940 4127670 11945120 12322253 13263870 13471705 X 18232 268797 90104 X false true X true false X 1417085 959895 1708520 1480070 1389259 6954829 1417085 959895 1708520 1480070 1389259 6954829 827028 6127801 1420719 468915 823355 178353 432927 3324269 171684 486139 504915 324907 277098 1764743 12043841 8727195 0.50880 0.55590 X PART II, LINE 10 OPERATIONAL FEES 263,702 SAIL AWAY INCOME 2,213 MISCELLANEOUS 11,183 OTHER INCOME (2019-2022) 1,487,645 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 4197805 290540 521455 3966890 5265983 55510 -723686 400002 4197805 5486424 13360 962199 1196000 5265983 5294056 14999 687368 510000 5486424 4611208 28696 864152 210000 5294056 0.34670 0.65330 true false 693975 693975 3276630 2165065 1111565 788037 788037 2593577 SPLIT INTEREST AGREEMENTS 1123829 ROU ASSETS 20683 1144512 LONG-TERM DEBT-CURRENT PORTION 47317 FINANCE LEASE- CURRENT PORTION 6224 53541 4209571 268797 188053 456850 3752721 133871 133871 3886592 4030868 162508 162508 3868360 3868360 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE CUSTODIAL FUNDS ARE HELD ON BEHALF OF UNITS AND OTHER GROUPS TO PAY FOR REGISTRATION FEES AND SCOUT SHOP PURCHASES. SCHEDULE D, PAGE 2, 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. THE EXECUTIVE BOARD CLASSIFIES FOR FINANCIAL STATEMENT PURPOSES THIS LONG TERM SUPPORT INTO NET ASSETS WITH DONOR RESTRICTIONS OR NET ASSETS WITHOUT DONOR RESTRICTIONS. THE EXECUTIVE BOARD TAKES INTO CONSIDERATION THE DIRECTION OF THE DONOR (WHERE APPLICABLE) AND THE PROVISIONS OF LAWS IN THE STATE OF CONNECTICUT IN DECIDING THE ABOVE. THE COUNCIL HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR UP TO 4.5% FOR 2023 AND 2022 OF ITS ENDOWMENT FUND'S AVERAGE MARKET VALUE OVER THE PRECEDING 20 QUARTERS THROUGH SEPTEMBER 30 OF THE PRECEDING FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL INCOME 188,053 SCHEDULE D, PAGE 4, PART XI, LINE 4B NET ASSETS RELEASED FROM DONOR RESTRICTIONS -80,862 PROJECT SALES 54,146 FOUNDATION AND TRUSTS 40,221 INVESTMENT INCOME 68,684 OTHER DIRECT CONTRIBUTIONS 26,137 NET RENTAL INCOME 25,545 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 162,508 OTHER EVENTS 363074 334089 28985 12603 51491 20650 8 363074 334089 28985 12603 51491 20650 84744 -55759 X X X X false false false false false false false true false MARK A KRAUS SCOUT EXEC/CEO 188000 12500 11189 22560 234249 SCHEDULE J, PAGE 1, PART I, LINE 7 MARK KRAUS RECEIVED BONUS COMPENSATION IN THE AMOUNT OF 12,500. X 1 124694 false false false SCHEDULE M, PAGE 2, PART II IN-KIND CONTRIBUTIONS ARE AS FOLLOWS: MOTOR VEHICLES 20,558 MATERIALS AND SUPPLIES 54,386 SERVICES 49,750 FORM 990, PAGE 6, PART VI, LINE 6 THE COUNCIL IS A NOT-FOR-PROFIT CORPORATION ORGANIZED IN THE STATE OF CONNECTICUT. MEMBERS ARE ELECTED IN ACCORDANCE WITH THE COUNCIL'S BY-LAWS. FORM 990, PAGE 6, PART VI, LINE 7A THE COUNCIL'S VOTING MEMBERS ARE ITS 168 CHARTERED REPRESENTATIVES PLUS 43 MEMBERS AT LARGE WHO ELECT OFFICERS, DIRECTORS, AND MEMBERS AT LARGE AT THE COUNCIL'S ANNUAL MEETING WHICH REQUIRES A QUORUM OF 5%. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX IS PREPARED THROUGH THE COLLABORATIVE EFFORTS OF MANAGEMENT AND OUTSIDE TAX ACCOUNTANTS. THE TAX RETURN IS REVIEWED BY THE AUDIT COMMITTEE. THE AUDIT COMMITTEE ACCEPTS THE TAX RETURN AND HAS BEEN DESIGNATED TO REVIEW ON BEHALF OF THE BOARD OF DIRECTORS. THE FULL 990 IS CIRCULATED TO THE FULL BOARD UPON ACCEPTANCE BY THE AUDIT COMMITTEE AND PRIOR TO FILING WITH TAX AUTHORITIES. FORM 990, PAGE 6, PART VI, LINE 12C THE COUNCIL REQUIRES ANNUAL REVIEW OF CONFLICT OF INTEREST POLICY BY EMPLOYEES AND BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A THE COUNCIL HAS A COMPENSATION POLICY IN PLACE WHICH WAS APPROVED BY THE BOARD. THE POLICY OUTLINES THE DUE DILIGENCE REQUIRED WHEN PERFORMING THE SCOUT EXECUTIVE'S REVIEW AND ESTABLISHING THE CURRENT YEAR COMPENSATION. THE COMMITTEE IS PROVIDED COMPARABLE DATA FOR SIMILAR SIZE COUNCILS IN THE AREA BY THE NATIONAL HEADQUARTERS. FORM 990, PAGE 6, PART VI, LINE 15B ALL GOVERNING DOCUMENTS OF THE COUNCIL ARE AVAILABLE UPON REQUEST. FORM 990, PAGE 6, PART VI, LINE 19 THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE COUNCIL WEBSITE. FORM 990, PART XI, LINE 9 CHARITABLE REMINDER TRUSTS 58,054 PERPETUAL TRUSTS 32,050 TOTAL 90,104