2025-10-09T16:47:45-05:00 2024-12-31 825448715 SPINELLI CPA PC 146 WEST BOYLSTON DRIVE SUITE 302 WORCESTER MA 01606 990 2024-01-01 042349692 HEART OF NEW ENGLAND COUNCIL BSA INC HEAR 9785343532 394 PLEASANTDALE ROAD RUTLAND MA 01543 JASON PIGG SCOUT EXECUTIVE 9785343532 2025-10-09 1 1 KAREN SPINELLI P00644492 5083656522 2025-10-09 2024 2025-03-06 01:10:19Z JASON PIGG 394 PLEASANTDALE ROAD RUTLAND MA 01543 3867014 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. 34 33 165 2000 0 0 888124 1127713 1653756 1534903 -14277 21870 545079 881736 3072682 3566222 45398 54833 0 0 1288513 1329023 0 0 63362 1329621 1230455 2663532 2614311 409150 951911 4334731 5208436 1251523 1204096 3083208 4004340 X 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 2428669 54833 1993768 IN 2024, THE HEART OF NEW ENGLAND COUNCIL MADE A MEANINGFUL IMPACT BY SERVING OVER 4,600 BOYS AND GIRLS ACROSS CENTRAL MASSACHUSETTS THROUGH ITS CUB SCOUTS, SCOUTS BSA, VENTURING, AND EXPLORING PROGRAMS. THESE CO-EDUCATIONAL INITIATIVES ARE DESIGNED TO OFFER HANDS-ON LEARNING EXPERIENCES, FOSTERING LEADERSHIP, RESPONSIBILITY, AND RESILIENCE IN YOUNG PEOPLE.THROUGHOUT THE YEAR, THE COUNCIL PRIORITIZED YOUTH LEADERSHIP DEVELOPMENT, WITH MORE THAN 200 SCOUTS TAKING PART IN STRUCTURED LEADERSHIP TRAINING, INCLUDING NATIONAL YOUTH LEADERSHIP TRAINING (NYLT). THESE PROGRAMS EMPHASIZED BUILDING CONFIDENCE, PERSONAL RESPONSIBILITY, STRONG TEAM DYNAMICS, AND ETHICAL DECISION-MAKING.IN SERVICE TO THE COMMUNITY, SCOUTS CONTRIBUTED OVER 20,000 HOURS OF VOLUNTEER WORK, PARTICIPATING IN ACTIVITIES SUCH AS FOOD DRIVES, ENVIRONMENTAL CLEANUPS, VETERANS' SUPPORT PROJECTS, AND EMERGENCY PREPAREDNESS EDUCATION. THESE EFFORTS REFLECT THE COUNCIL'S DEEP COMMITMENT TO NURTURING CIVIC-MINDED YOUTH.OUTDOOR EDUCATION AND CHARACTER BUILDING REMAINED AT THE HEART OF THE COUNCIL'S MISSION, AS MORE THAN 2,500 YOUTH ATTENDED COUNCIL-SPONSORED CAMPING AND OUTDOOR ADVENTURE PROGRAMS. SUMMER RESIDENT CAMPS AT CAMP WANOCKSETT IN DUBLIN, NH, AND TREASURE VALLEY SCOUT RESERVATION IN RUTLAND, MA, PROVIDED OPPORTUNITIES FOR SELF-RELIANCE, PHYSICAL FITNESS, AND THE CULTIVATION OF ENVIRONMENTAL STEWARDSHIP.THE EXPLORING PROGRAM INTRODUCED OVER 35 MIDDLE AND HIGH SCHOOL YOUTH TO HANDS-ON EXPERIENCES WITH LOCAL PROFESSIONALS IN FIELDS LIKE AVIATION AND FIRE/EMS. THIS APPROACH TO CAREER-BASED LEARNING NOT ONLY SUPPORTS WORKFORCE DEVELOPMENT BUT ALSO HELPS YOUNG PEOPLE ACQUIRE PRACTICAL, REAL-WORLD SKILLS.IN ITS COMMITMENT TO INCLUSION AND ACCESS, THE COUNCIL AWARDED OVER $75,000 IN FINANCIAL ASSISTANCE, ENSURING THAT ALL YOUTHREGARDLESS OF ECONOMIC CIRCUMSTANCECOULD FULLY PARTICIPATE IN SCOUTING. OUTREACH INITIATIVES EXTENDED THE BENEFITS OF SCOUTING TO UNDERSERVED COMMUNITIES IN BOTH URBAN AND RURAL AREAS ACROSS WORCESTER COUNTY AND BEYOND.IN SUMMARY, SCOUTING IN CENTRAL MASSACHUSETTS CONTINUES TO EMPOWER YOUNG PEOPLE WITH THE TOOLS THEY NEED TO BECOME FUTURE LEADERS OF CHARACTER. BY EMPHASIZING LEADERSHIP, SERVICE, OUTDOOR LEARNING, AND INCLUSION, THE HEART OF NEW ENGLAND COUNCIL REMAINS STEADFAST IN ITS MISSION TO HELP YOUTH GROW INTO RESPONSIBLE, PREPARED, AND ACTIVE CITIZENS. 2428669 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 1 0 0 0 0 0 0 1 1 0 0 0 1 3 0 1 165 1 0 0 0 0 0 0 0 0 0 0 X 34 33 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 BRANDEN MORRIS MEMBER AT LARGE 1.00 X 0 0 0 CHRISTOPHER PERA MEMBER AT LARGE 1.00 X 0 0 0 RICHARD SPURR VP OF MARKETING 1.00 X X 0 0 0 CHARLES THOMPSON MEMBER AT LARGE 1.00 X 0 0 0 BRIAN ANDERS COUNCIL COMMISSIONER 1.00 X X 0 0 0 ANDREW BAUER VP PROPERTIES 1.00 X X 0 0 0 RAJIV DAYAL ASSISTANT TREASURER 1.00 X 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 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 CHRIS FOSTER MEMBER AT LARGE 1.00 X 0 0 0 DONATA MARTIN MEMBER AT LARGE 1.00 X 0 0 0 ZACH RELLSTAB MEMBER AT LARGE 1.00 X 0 0 0 RUSS CATES CHAIR 1.00 X X 0 0 0 ROSS CLARK VP PROGRAM 1.00 X X 0 0 0 DEAN DESAUTELS MEMBER AT LARGE 1.00 X 0 0 0 RYAN FORSYTHE MEMBER AT LARGE 1.00 X 0 0 0 JOHN GUTKOSKI MEMBER AT LARGE 1.00 X 0 0 0 OSCAR MAXWELL MEMBER AT LARGE 1.00 X 0 0 0 KEVIN PAICOS MEMBER AT LARGE 1.00 X 0 0 0 JEFFERY SWINDLING MEMBER AT LARGE 1.00 X 0 0 0 IRA WOLF MEMBER AT LARGE 1.00 X 0 0 0 MARK BARBERNITZ SCOUT EXECUTIVE 40.00 X 140611 0 0 140611 0 0 1 0 0 0 0 1127713 1127713 CAMPING 900099 1467520 1467520 ACTIVITES 900099 58711 58711 PROJECT SALES 900099 8672 8672 1534903 30778 30778 254310 0 254310 254310 254310 8908 -8908 -8908 -8908 451537 291884 159653 159653 OTHER REVENUE 900099 467773 467773 467773 3566222 1993768 0 444741 54833 54833 140611 119519 14061 7031 975472 912000 42315 21157 48338 41087 4834 2417 61238 54512 4484 2242 103364 94566 5865 2933 30906 30906 29591 28040 1034 517 87712 87712 47734 44676 2039 1019 21298 19803 997 498 40741 40741 127441 112042 10266 5133 37967 37187 520 260 PROGRAM SUPPLIES 421709 420386 882 441 REPAIRS AND MAINTENACE 293976 291869 1405 702 RECOGNITION AWARDS 40798 24461 450 15887 OTHER 30512 28283 1089 1140 20070 16952 1133 1985 2614311 2428669 122280 63362 1956967 2520774 100525 184850 5924 28617 24566 29679 26599 3150993 1511449 1402475 1639544 816468 806179 4334731 5208436 46608 59994 301462 406511 212235 115495 691218 622096 1251523 1204096 X 2472304 2993816 610904 1010524 3083208 4004340 4334731 5208436 X 951911 -30779 X X 0 1 X 1 0 X 483627 642510 548694 888124 1127713 3690668 483627 642510 548694 888124 1127713 3690668 3690668 272522 198251 443278 131238 285088 1330377 194366 838643 666649 259077 467773 2426508 7447553 1368 0.49560 0.44280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3225700 583195 473802 185737 4096960 2807512 92058 385102 58972 3225700 3059463 90499 -214472 127978 2807512 2648447 5025 406375 384 3059463 2482611 8592 242986 85742 2648447 0 1 1 357648 357648 2130203 1039083 1091120 241592 472366 -230774 421550 421550 1639544 SOLAR LEASE RECEIVABLE 806179 806179 SOLAR LEASE DEFERRED INFLOW 622096 622096 X 4406703 840481 840481 3566222 0 3566222 2614311 0 2614311 0 2614311 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, 2024. 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 840,481. POPCORN SALES 326531 326531 238070 GOLF TOURNAMENT 125006 125006 53814 451537 451537 291884 291884 159653 1 CAMPERSHIP 40 54833 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. KELLY STICKNEY SPOUSE OF TREASURER 38454 WAGES PAID 0 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 -30,779. 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 137672 BOARD APPROVED SPENDING POLICY