2025-05-30T08:57:46-04:00 2024-12-31 030500350 ACCAVALLO & COMPANY LLC 1000 BRIDGEPORT AVE STE 410 SHELTON CT 06484 990 2024-01-01 060646793 CONNECTICUT YANKEE COUNCIL INC BOY SCOUTS OF AMERICA CONN 2038766868 60 WELLINGTON ROAD MILFORD CT 06461 KEVIN NICHOLS SCOUT EXEC/CEO 2038766868 2025-05-28 true true JOHN A ACCAVALLO CPA P01943427 2039259600 2025-05-30 2024 2025-03-06 01:10:19Z KEVIN NICHOLS 60 WELLINGTON ROAD MILFORD CT 06880 4098458 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 2,600 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 TWO CAMPING FACILITIES AND SUPPORTS OVER 160 COMMUNITY-BASED ORGANIZATIONS OPERATING OVER 284 LOCAL SCOUTING UNITS WITHIN THE COUNCIL'S GEOGRAPHICAL AREA. 39 39 106 2600 22018 1389259 915963 1643684 1374684 461576 862722 392073 426835 3886592 3580204 159499 0 1930750 1748937 5632 20000 218380 1931978 1477401 3868360 3405837 18232 174367 13471705 13398445 1149452 839954 12322253 12558491 PLEASE REFER TO PAGE 1, PART 1, QUESTION 1 AND SCHEDULE O FOR THE ORGANIZATIONS MISSION. false false 1931067 67504 1115958 CAMPING - THE COUNCIL PROVIDES SCOUTS, LEADERS AND FAMILIES YEAR ROUND CAMPING, SUMMER CAMPING, AND COPE PROGRAMS AT TWO CAMPS. OVER 8,600 SCOUTS AND 2,600 LEADERS WERE SERVED. 338846 258726 ACTIVITIES - THE COUNCIL PROVIDES OVER 80 ACTIVITIES ANNUALLY, SERVING OVER 8,600 SCOUTS, PROMOTING INVOLVEMENT IN THE COMMUNITY AND IN THE OUTDOORS. 877087 6353 155649 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. 3147000 true true false false false false false false true true true false false true true false true false false false false false false true true false false false true true false false false false false false false false true false false false false false false false false true 17 0 true 106 true true true false false false false true true false false false false false false X 39 39 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 X MARK A KRAUS SCOUT EXEC/C 40.00 X 163720 0 22619 PAUL LUKAS PROGRAM EXEC 40.00 X 123118 0 12298 MICHAEL ABRAHAMSON EXEC BOARD M X 0 0 0 JAMES ACCOMANDO COUNCIL PRES X X 0 0 0 JOHN BEAUCLAIR VP FINANCE X X 0 0 0 ERICA BLAKE DISTRICT CHA X 0 0 0 ROBERT BROWN VP MARKETING X X 0 0 0 DANIEL BURNS DISTRICT CHA X 0 0 0 MICHAEL CARD VP PROPERTIE X 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 CAROLINE GRIFFIN VP OPERATION X X 0 0 0 CHRIS GUARNIERE EXEC BOARD M X 0 0 0 MARC HARRISON COUNCIL TREA X X 0 0 0 NEIL HAUCK EXEC BOARD M X 0 0 0 CONNIE HEMPHILL DISTRICT CHA X 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 STEVE PROSTOR EXEC BOARD M X 0 0 0 RICH RILEY EXEC BOARD M X 0 0 0 NATHAN SCHINDLER DISTRICT CHA X 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 GENE WARING COUNCIL COMM X X 0 0 0 ERIC ZIELINSKI EXEC BOARD M X 0 0 0 KEVIN NICHOLS SCOUT EXEC/C 40.00 X 0 0 0 286838 34917 2 true true false 75 205198 710690 122681 915963 CAMPING FEES 1115958 1115958 SCOUT ACTIVITY FEES 235693 235693 SCOUT REACH 23033 23033 1374684 512723 512723 190054 168036 22018 22018 22018 350000 1 349999 349999 349999 25238 205198 91280 -66042 -66042 330136 258937 71199 71199 OTHER REVENUE 589714 589714 LESS-RENTAL -37147 -37147 LESS-RENTAL -152907 -152907 399660 3580204 1795882 22018 846341 159499 159499 186339 172305 2980 11054 1252152 1160753 19408 71991 181345 163366 3818 14161 129101 120792 1764 6545 24799 24296 503 23115 22646 469 20000 20000 29631 28766 865 7230 4813 53 2364 12744 9298 166 3280 130916 113833 2991 14092 134596 127023 1095 6478 52031 52031 19349 17069 484 1796 169271 149320 4236 15715 86257 82761 742 2754 SUPPLIES 574267 554233 208 19826 CHARTER FEES 87780 87780 RECOGNITION AND AWARDS 73857 56526 329 17002 OTHER EXPENSES 33495 22296 246 10953 18063 17594 100 369 3405837 3147000 40457 218380 1352446 744219 24208 24735 3698 66074 45906 23745 45855 14733 5360528 2324434 2593577 3036094 7930326 7861250 298070 321433 33107 29429 1144512 1276733 13471705 13398445 11867 33711 73766 149380 559861 206124 450417 395442 53541 55297 1149452 839954 X 8194583 8312398 4127670 4246093 12322253 12558491 13471705 13398445 X 174367 -98156 160027 X false true X true false X 959895 1708520 1480070 1389259 915963 6453707 959895 1708520 1480070 1389259 915963 6453707 942150 5511557 468915 823355 178353 432927 512723 2416273 486139 504915 324907 277098 399660 1992719 10862699 8451190 0.50740 0.50880 X PART II, LINE 10 OPERATIONAL FEES 264,999 SAIL AWAY INCOME 1,251 MISCELLANEOUS 133,410 OTHER INCOME (2020-2023) 1,593,059 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 3966890 13816 116957 101380 3996283 4197805 290540 521455 3966890 5265983 55510 -723686 400002 4197805 5486424 13360 962199 1196000 5265983 5294056 14999 687368 510000 5486424 0.42560 0.57440 true false 704949 704949 3431571 2324434 1107137 896258 896258 327750 327750 3036094 SPLIT INTEREST AGREEMENTS 1262274 ROU ASSETS 14459 1276733 LONG-TERM DEBT-CURRENT PORTION 49245 FINANCE LEASE- CURRENT PORTION 6052 55297 3575529 -98156 190054 91898 3483631 96573 96573 3580204 3573874 168037 168037 3405837 3405837 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 2024 AND 2023 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 190,054 SCHEDULE D, PAGE 4, PART XI, LINE 4B NET ASSETS RELEASED FROM DONOR RESTRICTIONS -100,438 PROJECT SALES 33,592 FOUNDATION AND TRUSTS 10,041 INVESTMENT INCOME 127,586 OTHER DIRECT CONTRIBUTIONS 3,775 NET RENTAL INCOME 22,017 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 168,037 X X X X X X X true WILD FUNDRAISING PO BOX 740792 NEW ORLEANS LA 70174 SCOUTREACH false 30000 20000 10000 30000 20000 10000 OTHER EVENTS 230436 205198 25238 24185 44846 22249 7 230436 205198 25238 24185 44846 22249 91280 -66042 true SCOUT REACH 3214 122365 FMV REGISTR/CAMP FE SUMMER CAMP 144 37134 FMV CAMP FEES SCHEDULE I, PAGE 1, PART I, LINE 2 GRANT REVENUE IS TRACKED IN THE FUNDRAISING SYSTEM AND RELATED EXPENSES ARE PAID IN ACCORDANCE WITH THE FUNDING PROPOSAL OR THE APPROVED BUDGET. REVENUES AND EXPENSES ARE ENTERED INTO THE ACCOUNTING SYSTEM AND ARE MONITORED BY COST CENTER GENERATED FINANCIAL REPORTS. X X X X true false false false false false false false false MARK A KRAUS SCOUT EXEC/CEO 152720 11000 15040 7579 186339 SCHEDULE J, PAGE 1, PART I, LINE 4 MARK A KRAUS 21,527 0 0 X 1 122681 false false false SCHEDULE M, PAGE 2, PART II IN-KIND CONTRIBUTIONS ARE AS FOLLOWS: BUILDING AND LEASEHOLD IMPROVEMENTS 54,191 MATERIALS AND SUPPLIES 43,490 SERVICES 25,000 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 160 CHARTERED REPRESENTATIVES PLUS 39 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 136,663 PERPETUAL TRUSTS 23,364 TOTAL 160,027