2024-11-14T12:52:25-06:00 2023-12-31 133628255 CONDON O'MEARA MCGINTY & DONNELLY LLP ONE BATTERY PARK PLAZA 7TH FL NEW YORK NY 10004 990 2023-01-01 111631798 THEODORE ROOSEVELT COUNCIL INC BOY SCOUTS OF AMERICA THEO 5167977600 544 BROADWAY MASSAPEQUA NY 117585010 CHRISTOPHER M COSCIA SCOUT EXECUTIVE, CEO, SECRETARY 5167977600 2024-10-28 1 0 ALEXANDER LAZZARUOLO P01775353 2126617777 2023 2024-10-15 13:58:12Z CHRISTOPHER M COSCIA 544 BROADWAY MASSAPEQUA NY 117585010 4022861 0 1761 X WWW.TRCBSA.ORG X 1917 NY TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME 42 41 112 2391 0 0 3265683 983296 970718 1185089 206492 138389 696961 279020 5139854 2585794 0 0 0 0 1252209 1181928 0 0 165343 1452943 1596512 2705152 2778440 2434702 -192646 11548980 12367947 368761 329583 11180219 12038364 X SEE SCHEDULE O 0 0 2153338 1430418 TRADITIONAL SCOUTING - SEE SCHEDULE O. 16968 LEARNING FOR LIFE/EXPLORING PROGRAMS - SEE SCHEDULE O. 43980 56797 TRAINING PROGRAMS - THESE PROGRAMS PROVIDE TRAINING, ADMINISTRATIVE AND OTHER SUPPORT TO MORE THAN 2,300 ADULT VOLUNTEERS WHO DELIVER SCOUTING PROGRAMS TO YOUTH. ONE OF THE KEYS TO THE SUCCESS OF THE SCOUTING PROGRAM IS TRAINED VOLUNTEER LEADERSHIP. PROPER TRAINING DOESN'T HAPPEN BY READING A BOOK OR ATTENDING EVERY SCOUT MEETING. THE THEODORE ROOSEVELT COUNCIL AND IT'S FOUR DISTRICTS (IROQUOIS, PEQUOTT, SHELTER ROCK AND ROUGH RIDER), HAVE DEVELOPED OUTSTANDING AND DEDICATED TRAINING TEAMS TO HELP YOU, AS A NEW LEADER, TO DELIVER A PROGRAM AND CALENDAR THAT WILL BE EXCITING, EDUCATIONAL AND SAFE. 2214286 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 112 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 42 41 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X THE ORGANIZATION 5167977600 544 BROADWAY MASSAPEQUA NY 117585010 CHRISTOPHER M COSCIA SCOUT EXECUTIVE, CEO, SECRETARY 45.00 X X 240000 0 40117 CHRISTOPHER MAHER COUNCIL PRESIDENT 3.00 X X 0 0 0 MICHAEL B MALLOY EXECUTIVE VICE PRESIDENT 3.00 X X 0 0 0 MICHAEL T WILLIAMS COUNCIL COMMISSIONER 3.00 X X 0 0 0 JOHN J DESMOND TREASURER 3.00 X X 0 0 0 THOMAS CLEARY VICE PRESIDENT, PROPERTIES 3.00 X X 0 0 0 DAVID R DOUCETTE PH D VICE PRESIDENT, ENDOWMENT 3.00 X X 0 0 0 RICHARD KREIDER VICE PRESIDENT, INVESTMENTS 3.00 X X 0 0 0 JEFFREY RICHTER VICE PRESIDENT, PROGRAM 3.00 X X 0 0 0 JEFFRY S WENGROFF VICE PRESIDENT, SPECIAL EVENTS 3.00 X X 0 0 0 MICHAEL J FREVOLA GENERAL COUNSEL, INCOMING 3.00 X 0 0 0 GERALD KAISER ESQ ASSOC. GENERAL COUNSEL 3.00 X 0 0 0 TIMOTHY KATSOULIS ASSOC. GENERAL COUNSEL 3.00 X 0 0 0 DAVID LENO GENERAL COUNSEL, OUTGOING 3.00 X 0 0 0 BARBARA ARNOLD BOARD MEMBER, DISTRICT CHAIR 3.00 X 0 0 0 SALVATORE P CIAMPO BOARD MEMBER 3.00 X 0 0 0 WILLIAM J COTTER BOARD MEMBER 3.00 X 0 0 0 HAROLD A CRAWFORD BOARD MEMBER 3.00 X 0 0 0 GERALD DICUNZOLO BOARD MEMBER 3.00 X 0 0 0 RICHARD DZWLEWICZ BOARD MEMBER 3.00 X 0 0 0 JOHN FEENEY BOARD MEMBER 3.00 X 0 0 0 ALEX J FREDERICKS BOARD MEMBER 3.00 X 0 0 0 CHRISTOPHER L GRAYSON BOARD MEMBER, DISTRICT CHAIR 3.00 X 0 0 0 JEFFREY GREENFIELD BOARD MEMBER 3.00 X 0 0 0 STEPHEN R HERMAN BOARD MEMBER 3.00 X 0 0 0 C ANDREW JOHNS BOARD MEMBER 3.00 X 0 0 0 LAWRENCE T JONES ESQ BOARD MEMBER 3.00 X 0 0 0 JEROME KATZ BOARD MEMBER 3.00 X 0 0 0 THOMAS LAZZARO BOARD MEMBER, DISTRICT CHAIR 3.00 X 0 0 0 ALEX LIPSKY BOARD MEMBER 3.00 X 0 0 0 EDDY PETERSEN BOARD MEMBER 3.00 X 0 0 0 MILLEN RASTOGI BOARD MMBER 3.00 X 0 0 0 SHARON NORTON REMMER BOARD MEMBER, NOMINATING CHAIR 3.00 X 0 0 0 JAMES P RIGANO ESQ BOARD MEMBER 3.00 X 0 0 0 DWIGHT J ROSENSTEIN MD BOARD MEMBER 3.00 X 0 0 0 GINO SCARTOZZI BOARD MEMBER 3.00 X 0 0 0 DENISE SHIELDS BOARD MEMBER, DISTRICT CHAIR 3.00 X 0 0 0 NICOLAS SYMANSKI BOARD MEMBER 3.00 X 0 0 0 NICHOLAS TANGREDI BOARD MEMBER 3.00 X 0 0 0 MICHAEL F VOLTZ PE BOARD MEMBER 3.00 X 0 0 0 BRYAN WENGROFF BOARD MEMBER 3.00 X 0 0 0 TIMOTHY M WILLIAMS BOARD MEMBER 3.00 X 0 0 0 JENNIFER GRIGNOLI DIRECTOR OF DEVELOPMENT 45.00 X 138000 0 16962 378000 0 57079 2 0 1 0 0 417609 267847 20000 277840 983296 CAMPING REVENUE 713990 920107 920107 ACTIVITY REVENUE 713990 264982 264982 1185089 163014 163014 1247167 1271792 -24625 -24625 -24625 75269 267847 98375 -23106 -23106 87711 66900 20811 20811 OTHER REVENUE 900099 281315 281315 281315 2585794 1487215 0 115283 280117 207319 49188 23610 725628 545055 122009 58564 45102 30403 9932 4767 54370 36651 11972 5747 76711 57277 13131 6303 45138 28497 10284 6357 39045 39045 66969 42278 15259 9432 335045 321166 5284 8595 341658 324923 11307 5428 78841 64837 9462 4542 135398 132473 1962 963 615 387 154 74 172775 169642 2117 1016 212047 133589 53012 25446 RECOGNITION AWARDS 76457 74764 517 1176 CHARTER & NAT. SERV. FE 37239 37239 RENT/MAINT. EQUIP. 32277 24730 5099 2448 SPECIFIC ASSIT. TO IND. 15120 15120 7888 5175 1838 875 2778440 2214286 398811 165343 330475 218096 601068 102083 20730 70750 33765 53283 16042 33927 78765 76727 9437609 5564440 3914797 3873169 6517990 7915545 35348 24367 11548980 12367947 129452 84595 100570 39642 138739 205346 368761 329583 X 5432839 6167284 5747380 5871080 11180219 12038364 11548980 12367947 -192646 1050791 0 X 0 1 X 1 0 X 705319 797269 1245477 3265683 983296 6997044 705319 797269 1245477 3265683 983296 6997044 3630856 3366188 209697 194249 142763 108224 163014 817947 270165 203077 208386 691754 281315 1654697 9469688 5246048 0.35550 0.34480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: PROGRAM FEES REBATES AND MISC INCOME - 2019 AMOUNT: $ 270,165. 2020 AMOUNT: $ 203,077. 2021 AMOUNT: $ 208,386. 2022 AMOUNT: $ 691,754. 2023 AMOUNT: $ 281,315. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 1 6998300 210300 798667 113363 7893904 5518408 3007897 -1527805 200 6998300 9001857 27515 478521 3989485 5518408 8960510 17054 32311 8018 9001857 8093362 221310 650284 4446 8960510 0.25900 0.74100 0 0 589867 589867 4611695 2265027 2346668 2395649 1924754 470895 1263132 1128452 134680 577266 246207 331059 3873169 CUSTODIAL ACCOUNTS 205346 205346 X 3633540 1050791 36000 1086791 2546749 39045 39045 2585794 2775395 36000 36000 2739395 39045 39045 2778440 PART II, LINE 9: "IN DECEMBER 2008, THE COUNCIL RECEIVED 99.78 PINE BARRENS CREDITS (THE "CREDITS") AFTER FILING A CONSERVATION EASEMENT AGREEING NOT TO DEVELOP ITS 403-ACRE CAMP IN THE TOWN OF RIVERHEAD. THE CREDITS MAY BE SOLD BY THE COUNCIL. THE $2,594,853 VALUE OF THE CREDITS, WHICH WAS RECORDED IN 2008 AS REVENUE OF THE ENDOWMENT FUND, WAS DETERMINED USING THE AVERAGE VALUE OF HISTORICAL SALES OF $75,000 PER CREDIT DISCOUNTED USING AN 8% DISCOUNT RATE OVER THE PROJECTED THIRTY-THREE YEARS THE COUNCIL BELIEVED IT WOULD TAKE TO SELL THE CREDITS. THE CREDITS, WHICH ARE CONSIDERED TO BE INTANGIBLE ASSETS, ARE SUBJECT TO AN ANNUAL REVIEW BY THE COUNCIL FOR IMPAIRMENT. DURING CALENDAR YEAR 2022, THE COUNCIL SOLD ITS REMAINING 7 CREDITS AND NO LONGER CARRIES THIS ASSET ON IT'S STATEMENT OF FINANCIAL POSITION." PART V, LINE 4: THE COUNCIL'S ENDOWMENT FUNDS WERE CREATED TO BE A PERPETUAL SOURCE OF SUPPORT FOR THE SCOUTING PROGRAM OF THE COUNCIL. PART X, LINE 2: THE COUNCIL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COUNCIL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE 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 COUNCIL AS OF DECEMBER 31, 2023 AND 2022. CONSTRUCTION EVENT 90149 73249 16900 18878 2072 GOOD SCOUT DINNER 88963 73963 15000 16104 2104 3 164004 120635 43369 10750 34827 13640 343116 267847 75269 10750 69809 17816 98375 -23106 X 0 0 0 0 0 0 0 0 0 CHRISTOPHER M COSCIA SCOUT EXECUTIVE, CEO, SECRETARY 240000 0 0 0 0 0 21898 0 18219 0 280117 0 0 0 JENNIFER GRIGNOLI DIRECTOR OF DEVELOPMENT 138000 0 0 0 0 0 4682 0 12280 0 154962 0 0 0 PART III - LINE 1 IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA, TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND SCOUT LAW. SCOUT OATH ON MY HONOR I WILL DO MY BEST TO DO MY DUTY TO GOD AND MY COUNTRY AND TO OBEY THE SCOUT LAW; TO HELP OTHER PEOPLE AT ALL TIMES; TO KEEP MYSELF PHYSICALLY STRONG, MENTALLY AWAKE, AND MORALLY STRAIGHT SCOUT LAW A SCOUT IS TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN AND REVERENT. TO PROMOTE WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED BY IT THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BY LAWS AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF YOUTH AND YOUNG ADULTS TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. PART III - LINE 4A TRADITIONAL SCOUTING - THE SCOUTING PROGRAM INCLUDES THE FOLLOWING: LION SCOUTS - A FUN INTRODUCTION TO THE SCOUTING PROGRAM FOR KINDERGARTEN-AGE YOUTH EAGER TO GET GOING! LIONS DO ADVENTURES WITH THEIR ADULT PARTNERS AND OTHER LIONS EVERY MONTH. THIS PROGRAM INTRODUCES YOUTH AND THEIR FAMILIES TO SCOUTING AND THE OUTDOORS AS IT BUILDS A FOUNDATION OF CHARACTER. A LION DEN IS PART OF THE CUB SCOUT PACK. TIGER SCOUTS - ONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF FIRST-GRADE (OR 7-YEAR-OLD) BOYS OR GIRLS AND AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK. CUB SCOUTING -FAMILY - AND COMMUNITY - CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. SCOUTS BSA - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL - ROUNDED YOUNG MEN AND WOMEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER. VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14 - OR 13 WITH COMPLETION OF THE EIGHTH GRADE - THROUGH 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. THE ORDER OF THE ARROW IS THE BSA NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON NATIVE AMERICAN TRADITIONS AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD. OVER 5,500 SERVED THROUGH 71 CUB SCOUT PACKS, 94 SCOUTS BSA TROOPS, 3 SEA SCOUT SHIPS AND 4 VENTURING CREWS. PART III - LINE 4B LEARNING FOR LIFE/EXPLORING PROGRAMS - LEARNING FOR LIFE OFFERS SEVEN PROGRAMS DESIGNED TO SUPPORT SCHOOLS AND COMMUNITY-BASED ORGANIZATIONS IN THEIR EFFORTS TO PREPARE YOUTH TO SUCCESSFULLY HANDLE THE COMPLEXITIES OF CONTEMPORARY SOCIETY AND TO ENHANCE THEIR SELF-CONFIDENCE, MOTIVATION, AND SELF-ESTEEM. THE SEVEN PROGRAMS FOCUS ON CHARACTER DEVELOPMENT AND CAREER EDUCATION. LEARNING FOR LIFE PROGRAMS HELP YOUTH DEVELOP SOCIAL AND LIFE SKILLS, ASSIST IN CHARACTER AND CAREER DEVELOPMENT, AND HELP YOUTH FORMULATE POSITIVE PERSONAL VALUES. IT PREPARES YOUTH TO MAKE ETHICAL DECISIONS THAT WILL HELP THEM ACHIEVE THEIR FULL POTENTIAL EXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. OVER 281 YOUTH SERVED THROUGH 9 EXPLORER POSTS AND LEARNING FOR LIFE GROUPS. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS JEFFRY S. WENGROFF AND BRYAN WENGROFF ARE RELATED: FATHER AND SON. FORM 990, PART VI, SECTION A, LINE 6 THEODORE ROOSEVELT COUNCIL, INC., BOY SCOUTS OF AMERICA 386 WAS INCORPORATED AS A MEMBERSHIP ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A NOMINATING COMMITTEE SUBMITS A LIST OF PROPOSED BOARD MEMBERS AND GETS ELECTED BY THE CHARITABLE ORGANIZATIONS REPRESENTATIVE AND COUNCIL MEMBER AT LARGE AT THE ANNUAL MEETING. 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 YEAR 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 THE TREASURER, PRESIDENT, SCOUT EXECUTIVE, AND MEMBERS OF THE AUDIT COMMITTEE REVIEW THE DRAFT FORM 990 PRIOR TO FILING. THE FORM 990 IS E-MAILED TO THE FULL BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY THROUGH REGULAR COMMITTEE REVIEWS. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION COMMITTEE COMPRISED OF EXECUTIVE BOARD MEMBERS AND VOLUNTEERS REVIEW AND MAKES THE DECISIONS BASED ON JOB EVALUATIONS. THE KEY EMPLOYEES OF THE ORGANIZATION ARE EVALUATED BY THE SCOUT EXECUTIVE AND THE SCOUT EXECUTIVE SUBMITS THE RECOMMENDED COMPENSATION TO THE COMPENSATION COMMITTEE COMPRISED OF EXECUTIVE BOARD MEMBERS AND COMMUNITY VOLUNTEERS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, 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 PUBLICLY AVAILABLE 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 544 BROADWAY, MASSAPEQUA, NY 11758, ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990; ANNUAL REPORT; AUDITED FINANCIAL STATEMENTS.