2024-08-29T19:02:51-05:00 2023-12-31 825448715 SPINELLI CPA PC 146 WEST BOYLSTON DRIVE SUITE 302 WORCESTER MA 01606 990 2023-01-01 042349692 HEART OF NEW ENGLAND COUNCIL BSA INC HEAR 9785343532 394 PLEASANTDALE ROAD RUTLAND MA 01543 MARK BARBERNITZ SCOUT EXECUTIVE 9785343532 2024-08-29 1 1 KAREN SPINELLI P00644492 5083656522 2024-08-29 2023 2024-08-08 14:25:15Z MARK BARBERNITZ 394 PLEASANTDALE ROAD RUTLAND MA 01543 3392212 0 1761 X HEARTOFNEWENGLANDBSA.ORG X 1965 MA 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. 30 30 161 1900 0 0 548694 888124 1246858 1653756 373383 -14277 858680 545079 3027615 3072682 33898 45398 0 0 982157 1288513 0 0 57742 1071725 1329621 2087780 2663532 939835 409150 4200285 4334731 1511954 1251523 2688331 3083208 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 2498437 45398 1884283 SUPPORT SERVICES TO YOUTH IN SCOUTING UNITS WITH WEEKLY MEETINGS, ACTIVITIES AND CAMPING OPPORTUNITITES. 2498437 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 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 1 1 0 0 0 1 3 0 1 161 1 0 0 0 0 0 0 0 0 0 0 X 30 30 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 MA X MARK BARBERNITZ 9785343532 394 PLEASANTDALE ROAD RUTLAND MA 01543 CHRIS BAKER MEMBER AT LARGE 1.00 X 0 0 0 AARON LANGLOIS VP ADMINISTRATION 1.00 X X 0 0 0 JOHN O'MALLEY VP OF MEMBERSHIP STANDARDS 5.00 X X 0 0 0 TERRY BASS VP FUND DEVELOPMENT 1.00 X X 0 0 0 DAVID BOSSELAIT EXECUTIVE VICE PRESIDENT 5.00 X X 0 0 0 MATTHEW CIAMPAGLIA VP OF DISTRICT OPERATIONS 1.00 X X 0 0 0 KEVIN KEARNEY PRESIDENT 5.00 X X 0 0 0 KEN KRONLUND MEMBER AT LARGE 1.00 X 0 0 0 ALAN MALKASIAN VP OF FINANCE 1.00 X X 0 0 0 CALVIN MOORE MEMBER AT LARGE 1.00 X 0 0 0 BRANDEN MORRIS MEMBER AT LARGE 1.00 X 0 0 0 CHRISTOPHER PERA MEMBER AT LARGE 1.00 X 0 0 0 RICHARD SPURR MEMBER AT LARGE 1.00 X 0 0 0 CHARLES THOMPSON MEMBER AT LARGE 1.00 X 0 0 0 PAUL O'RIORDAN VP OF LEGAL AFFAIRS 1.00 X X 0 0 0 BRIAN ANDERS COUNCIL COMMISSIONER 1.00 X 0 0 0 ANDREW BAUER VP PROPERTIES 1.00 X X 0 0 0 RAJIV DAYAL MEMBER AT LARGE 1.00 X 0 0 0 ANA MARTINEZ-REYNOLDS MEMBER AT LARGE 1.00 X 0 0 0 DAN SCOTTI MEMBER AT LARGE 1.00 X 0 0 0 ROCHELLE RAY VP GOVERNANCE 1.00 X X 0 0 0 MARK STICKNEY TREASURER 1.00 X X 0 0 0 TRACY GAGNON MEMBER AT LARGE 1.00 X 0 0 0 JIM GANLEY MEMBER AT LARGE 1.00 X 0 0 0 CJ MOORE MEMBER AT LARGE 1.00 X 0 0 0 JON ALLEN VP OF MARKETING 1.00 X X 0 0 0 JACK ANDERSON OA YOUTH REP 1.00 X 0 0 0 CHRIS FOSTER MEMBER AT LARGE 1.00 X 0 0 0 DONATA MARTIN MEMBER AT LARGE 1.00 X 0 0 0 ZACH RELLSTAB VP PROGRAM 1.00 X X 0 0 0 MARK BARBERNITZ SCOUT EXECUTIVE 40.00 X 132945 0 0 132945 0 0 1 0 0 0 0 888124 888124 CAMPING 900099 1334350 1334350 ACTIVITES 900099 287932 287932 PROJECT SALES 900099 31474 31474 1653756 14273 14273 116965 0 116965 116965 116965 28550 -28550 -28550 -28550 460017 290980 169037 169037 OTHER REVENUE 900099 259077 259077 259077 3072682 1884283 0 300275 45398 45398 132945 113003 13295 6647 950574 886495 42719 21360 49861 42382 4986 2493 61946 54487 4973 2486 93187 85338 5233 2616 25171 25171 37191 34684 1671 836 1036 1036 89987 89987 48440 45844 1731 865 27440 25574 1244 622 31599 31599 107632 105424 1472 736 33866 33086 520 260 PROGRAM SUPPLIES 618930 616852 1029 1049 REPAIRS AND MAINTENACE 225470 224742 485 243 RECOGNITION AWARDS 40220 24041 476 15703 OTHER 23265 20981 1144 1140 19374 17484 1204 686 2663532 2498437 107353 57742 1736626 1956967 17198 100525 73597 0 20547 28617 74450 29679 3317648 1915173 1326018 1402475 951849 816468 4200285 4334731 47584 46608 448357 301462 255673 212235 760340 691218 1511954 1251523 X 2228273 2472304 460058 610904 2688331 3083208 4200285 4334731 X 409150 -14273 X X 0 1 X 1 0 X 670815 483627 642510 548694 888124 3233770 670815 483627 642510 548694 888124 3233770 3233770 278743 272522 198251 443278 131238 1324032 786035 194366 838643 666649 259077 2744770 7302572 43845 0.44280 0.39400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2807512 92058 385102 58972 3225700 3059463 90499 -214472 127978 2807512 2648447 5025 406375 384 3059463 2482611 8592 242986 85742 2648447 2198388 4580 447341 167698 2482611 0 1 1 357648 357648 2441829 1580266 861563 242215 129118 113097 275956 205789 70167 1402475 SOLAR LEASE RECEIVABLE 816468 816468 SOLAR LEASE DEFERRED INFLOW 691218 691218 X 3476597 403915 403915 3072682 0 3072682 2663532 0 2663532 0 2663532 PART IV, LINE 2B: CUSTODIAL FUNDS CONSIST OF FEES WHICH WILL BE PAID TO THE NATIONAL COUNCIL FOR CURRENT AND FUTURE YEARS' REGISTRATIONS WHICH ARE COLLECTED BY THE COUNCIL. PART V, LINE 4: ENDOWMENT FUNDS REPRESENT PERMANTLY RESTRICTED CONTRIBUTIONS FOR WHICH THE PRINCIPAL IS INVESTED IN A LONG-TERM INVESTMENT PORTFOLIO. THESE INVESTMENTS ARE HELD BY THE NASHUA VALLEY COUNCIL TRUST FUND. INVESTMENT INCOME IS A TEMPORARILY RESTRICTED REVENUE RESOURCE WHEN EARNED, DETERMINED ACCORDING TO THE GIFT INSTRUMENTS. NASHUA VALLEU COUNCIL TRUST FUND CAN ALSO APPROPRIATE UP TO 5% OF THE AVERAGE MARKET VALUE OVER THE PRIOR THREE YEAR PERIOD ENDING THE SEPTEMBER BEFORE THE FISCAL YEAR TO SUPPORT OPERATIONS, AND THESE FUNDS ARE TRANSFERRED TO THE COUNCIL. IN ADDITION, SOME OF THE FUNDS ARE HELD BY A COMMUNITY FOUNDATION. PART X, LINE 2: THE COUNCIL ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASURMENT ATTRIBUTE FOR THE COMBINED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTD TO BE TAKEN IN A TAX RETURN. THE COUNCIL HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURES IN THE COMBINED FINANCIAL STATEMENTS AT DECEMBER 31, 2023. THE COUNCIL'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ENDOWMENT INCOME FROM TRUST 403,915. POPCORN SALES 335116 335116 240767 GOLF TOURNAMENT 124901 124901 50213 460017 460017 290980 290980 169037 1 CAMPERSHIP 30 45398 PART I, LINE 2: THE COUNCIL HAS A CAMPERSHIP COMMITTEE WHICH AWARDED CAMPERSHIPS BASED ON INCOME AND OTHER FINANCIAL HARDSHIPS. CAMPERSHIPS CAN BE AWARDED AT ANY AMOUNT UP TO THE FULL COST OF CAMP MARK BARBERNITZ, SCOUT EXECUTIVE, APPROVES THE EXPENDITURE. FORM 990, PART VI, SECTION A, LINE 1A THE EXECTUIVE BOARD SHALL BE THE GOVERNING BODY AT THE CORPORATION AND SHALL MANAGE ITS AFFAIRS. THE EXECUTIVE BOARD SHALL BE THE LOCAL REVIEWING AUTHORITY WITH RESPECT TO MATTERS WITHIN THE SCOUTING MOVEMENT WHICH ARISE IN THE TERRITORY OF THE CORPORATION. THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PERSONS AND HAVING THE POWERS SPECIFIED BELOW. THE EXECUTIVE COMMITTE SHALL BE COMPOSED OF THOSE PERSONS WHO ARE THE OFFICERS OF THE CORPORATION AND THE SCOUT EXECUTIVE. THE EXECUTIVE COMMITTEE OF THE EXECUTIVE BOARD SHALL HAVE AND MAY EXERCISE ALL THE NECESSARY POWERS OF THE EXECUTIVE BOARD IN THE MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN THE MEETINGD OF THE EXECUTIVE BOARD, BUT IN NO EVENT SHALL THE EXECUTIVE COMMITTEE ACT CONTRARY TO ACTION THERETOFORE TAKEN BY THE EXECUTIVE BOARD. MINUTES SHALL BE KEPT OF ALL EXECUTIVE COMMITTEE ACTIONS AND REPORTED AT THE ENSUING MEETING OF THE EXECUTIVE BOARD FOR ITS APPROVAL. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED AT ANY TIME BY THE PRESIDENT AND SHALL BE CALLED BY THE PRESIDENT WITHIN 30 DAYS UPON THE REQUEST OF THREE OR MEMBERS OF THE EXECUTIVE COMMITTEE. IT SHALL BE THE GENERAL PRACTICE OF THE EXECUTIVE COMMITTEE TO MEET IN THOSE MONTHS IN WHICH THE EXECUTIVE BOARD DOES NOT MEET. ALL MEETINGS OF THE EXECUTIVE COMMITTEE SHALL BE HELD ON AT LEAST 3 DAYS WRITTEN NOTICE BY FAX OR ELECTRONIC MAIL. A MAJORITY OF THE VOTING MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. FORM 990, PART VI, SECTION A, LINE 2 ON THE BOARD THERE ARE TWO MEMBERS AT LARGE WHO ARE RELATED AS FATHER AND SON. 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 ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEART AND OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY ALSO VOTE IN REGULAR AND SPECIAL MEETINGS ON MATTERS INCLUDING BUT NOT LIMITED TO WHETHER TO MERGE WITH ANOTHER COUNCIL OR COUNCILS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FEDERAL FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW AND SIGNATURE BEFORE TRANSMITTAL OF THE RETURN OF THE TAX AUTHORITY. 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 COMPLIES 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 ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE GOVERNING BODY REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION ON AN ANNUAL BASIS AND MAKES ADJUSTMENTS AS THEY FEEL ARE APPROPRIATE. FORM 990, PART VI, SECTION C, LINE 19 THE HEART OF NEW ENGLAND COUNCIL MAKES ALL DOCUMENTS AVAILABLE FOR REVIEW AT THE COUNCIL SERVICE CENTER DURING NORMAL BUSINESS HOURS, BETWEEN 8:30 AM - 4:30 PM, MONDAY THROUGH FRIDAY BY APPOINTMENT. FORM 990, PART XI, LINE 9: TRANSFERS -14,273. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR. NASHUA VALLEY COUNCIL TRUST FUND #230 394 PLEASANTDALE ROAD RUTLAND MA 01543 042606869 PROVIDE SUPPORT FOR HEART OF NEW ENGLAND COUNCIL BOY SCOUTS OF AMERICA, INC. MA 501(C)(3) LINE 12B, II HEART OF NEW ENGLAND COUNCIL BOY SCOUTS OF NEW ENGLAND 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 NASHUA VALLEY COUNCIL TRUST FUND #230 C 112401 BOARD APPROVED SPENDING POLICY