Civic Intelligence

Theodore Roosevelt Council Inc

EIN 11-1631798 • 501(c)3 • Massapequa, NY

Profile

To prepare young people to make ethical choices over their lifetime

544 BroadwayMassapequa, NY 11758-5010

www.trcbsa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

21st percentile

0.02x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.09x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

51st percentile

4.7%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$275,897

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

46th percentile

3.3%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

8.9%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$12,777,353

Up $409,406 (+3.3%) from 2023

Liabilities

Down

$246,402

Down $83,181 (-25%) from 2023

Net Assets

Up

$12,530,951

Up $492,587 (+4.1%) from 2023

Revenue

Up

$2,816,832

Up $231,038 (+8.9%) from 2023

Expenses

Down

$2,683,420

Down $95,020 (-3.4%) from 2023

Net Income

Up

$133,412

Up $326,058 (+169%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $9,595,830Liabilities 2011: $410,039Net Assets 2011: $9,185,7912011Assets 2012: $10,259,257Liabilities 2012: $848,205Net Assets 2012: $9,411,0522012Assets 2013: $11,236,568Liabilities 2013: $715,799Net Assets 2013: $10,520,7692013Assets 2014: $12,686,270Liabilities 2014: $753,166Net Assets 2014: $11,933,1042014Assets 2015: $13,235,713Liabilities 2015: $909,787Net Assets 2015: $12,325,9262015Assets 2016: $13,199,946Liabilities 2016: $591,502Net Assets 2016: $12,608,4442016Assets 2017: $13,963,925Liabilities 2017: $655,598Net Assets 2017: $13,308,3272017Assets 2018: $12,866,131Liabilities 2018: $320,920Net Assets 2018: $12,545,2112018Assets 2019: $13,777,817Liabilities 2019: $434,698Net Assets 2019: $13,343,1192019Assets 2020: $13,429,384Liabilities 2020: $229,843Net Assets 2020: $13,199,5412020Assets 2021: $14,076,863Liabilities 2021: $4,225,053Net Assets 2021: $9,851,8102021Assets 2022: $11,548,980Liabilities 2022: $368,761Net Assets 2022: $11,180,2192022Assets 2023: $12,367,947Liabilities 2023: $329,583Net Assets 2023: $12,038,3642023Assets 2024: $12,777,353Liabilities 2024: $246,402Net Assets 2024: $12,530,9512024

Highlighted filing

2024

Assets$12,777,353
Liabilities$246,402
Net Assets$12,530,951

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $2,543,064Expenses 2011: $2,468,208Net Income 2011: $74,8562011Revenue 2012: $2,577,638Expenses 2012: $2,436,213Net Income 2012: $141,4252012Revenue 2013: $3,666,611Expenses 2013: $2,764,481Net Income 2013: $902,1302013Revenue 2014: $3,860,922Expenses 2014: $2,424,926Net Income 2014: $1,435,9962014Revenue 2015: $3,221,568Expenses 2015: $2,441,429Net Income 2015: $780,1392015Revenue 2016: $2,638,524Expenses 2016: $2,662,325Net Income 2016: -$23,8012016Revenue 2017: $3,181,102Expenses 2017: $3,027,180Net Income 2017: $153,9222017Revenue 2018: $3,050,763Expenses 2018: $2,872,272Net Income 2018: $178,4912018Revenue 2019: $3,114,587Expenses 2019: $2,964,113Net Income 2019: $150,4742019Revenue 2020: $1,817,112Expenses 2020: $2,209,597Net Income 2020: -$392,4852020Revenue 2021: $3,296,625Expenses 2021: $6,709,943Net Income 2021: -$3,413,3182021Revenue 2022: $5,139,854Expenses 2022: $2,705,152Net Income 2022: $2,434,7022022Revenue 2023: $2,585,794Expenses 2023: $2,778,440Net Income 2023: -$192,6462023Revenue 2024: $2,816,832Expenses 2024: $2,683,420Net Income 2024: $133,4122024

Highlighted filing

2024

Revenue$2,816,832
Expenses$2,683,420
Net Income$133,412

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$0.25$12.5$2.82$2.68$0.13
2023Detailed filing. Detailed filing data is available for this year.$12.4$0.33$12.0$2.59$2.78$0.19
2022Detailed filing. Detailed filing data is available for this year.$11.5$0.37$11.2$5.14$2.71$2.43
2021Detailed filing. Detailed filing data is available for this year.$14.1$4.23$9.85$3.30$6.71$3.41
2020Detailed filing. Detailed filing data is available for this year.$13.4$0.23$13.2$1.82$2.21$0.39
2019Detailed filing. Detailed filing data is available for this year.$13.8$0.43$13.3$3.11$2.96$0.15
2018Detailed filing. Detailed filing data is available for this year.$12.9$0.32$12.5$3.05$2.87$0.18
2017Summary only. Only limited summary data is available for this year.$14.0$0.66$13.3$3.18$3.03$0.15
2016Summary only. Only limited summary data is available for this year.$13.2$0.59$12.6$2.64$2.66$0.02
2015Summary only. Only limited summary data is available for this year.$13.2$0.91$12.3$3.22$2.44$0.78
2014Detailed filing. Detailed filing data is available for this year.$12.7$0.75$11.9$3.86$2.42$1.44
2013Detailed filing. Detailed filing data is available for this year.$11.2$0.72$10.5$3.67$2.76$0.90
2012Summary only. Only limited summary data is available for this year.$10.3$0.85$9.41$2.58$2.44$0.14
2011Summary only. Only limited summary data is available for this year.$9.60$0.41$9.19$2.54$2.47$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$4,771,491
Mission and Program Overview

Mission

To prepare young people to make ethical choices over their lifetime

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,915,545$8,217,806▲ $302,261
Land, Buildings, and Equipment, Net$3,873,169$4,059,997▲ $186,828
Cash and Non-Interest-Bearing Accounts$218,096$170,957▼ $47,139
Savings and Temporary Cash Investments$102,083$146,646▲ $44,563
Prepaid Expenses and Deferred Charges$76,727$50,874▼ $25,853
Pledges and Grants Receivable$70,750$40,700▼ $30,050
Inventories for Sale or Use$33,927$34,556▲ $629
Accounts Receivable$53,283$15,909▼ $37,374
Total Assets$12,367,947$12,777,353▲ $409,406
Other Assets Total$24,367$39,908▲ $15,541
Liabilities
Other Liabilities$205,346$157,357▼ $47,989
Accounts Payable and Accrued Expenses$84,595$66,988▼ $17,607
Deferred Revenue$39,642$22,057▼ $17,585
Total Liabilities$329,583$246,402▼ $83,181
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,167,284$6,616,399▲ $449,115
Net Assets With Donor Restrictions$5,871,080$5,914,552▲ $43,472
Total Net Assets Fund Balance$12,038,364$12,530,951▲ $492,587
Total Liabilities and Net Assets / Fund Balance$12,367,947$12,777,353▲ $409,406

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,662,362$2,381,118$5,043,480
Leasehold Improvements$648,843$1,971,106$2,619,949
Equipment$120,344$1,142,143$1,262,487
Land$589,867-$589,867
Other Land Buildings$38,581$32,183$70,764

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$7,893,904$88,750▲ $539,845$334,508$8,187,991
2023$6,998,300$210,300▲ $798,667-$7,893,904
2022$5,518,408$3,007,897▼ $1,527,805-$6,998,300
2021$9,001,857$27,515▲ $478,521-$5,518,408
2020$8,960,510$17,054▲ $32,311-$9,001,857
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher M CosciaScout Executive, CEO, SecretaryFT$233,982$41,915$275,897
Jennifer GrignoliDirector of DevelopmentFT$129,393$30,391$159,784

Board Members and Trustees

NameTitle
Sharon Norton RemmerNominating Chair
Michael B MalloyCouncil President
Alex J FredericksExecutive Vice President
David R Doucette Ph DVice President, Endowment
Richard KreiderVice President, Investments
Jeffrey RichterVice President, Program
Thomas ClearyVice President, Properties
Jeffry S WengroffVice President, Special Events
Alex LipskyBoard Member
Bryan WengroffBoard Member
Christopher MaherBoard Member
Denise ShieldsBoard Member
Dwight J Rosenstein MdBoard Member
Eddy PetersenBoard Member
Gerald DicunzoloBoard Member
Giang Truc LuuBoard Member
Gino ScartozziBoard Member
Harold a CrawfordBoard Member
James P Rigano EsqBoard Member
Jerome KatzBoard Member
John FeeneyBoard Member
Michael VoltzBoard Member
Nicholas TangrediBoard Member
Nicolas SymanskiBoard Member
Richard DzwlewiczBoard Member
Salvatore FerraraBoard Member
Salvatore P CiampoBoard Member
Sean RosenbergBoard Member
Stephen R HermanBoard Member
Timothy M WilliamsBoard Member
William CotterBoard Member
Millen RastogiBoard Mmber
C Andrew JohnsAssistant Treasurer
Gerald Kaiser EsqAssoc. General Counsel
Timothy KatsoulisAssoc. General Counsel
Michael T WilliamsCouncil Commissioner
Michael FrevolaGeneral Counsel, Incoming
John J DesmondTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$841,938
Program Service Revenue
$1,033,827
Investment Income
$629,883
Other Revenue
$311,184
All Other Contributions
$154,387
Change in Net Assets
$133,412

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,775,907
Revenue Not Reported on Financial Statements
$40,925
Revenue Not Reported on Form 990
$359,175
Total Revenue per Audited Statements
$3,135,082
Total Revenue per Form 990
$2,816,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,395,649
Salaries, Compensation, and Employee Benefits$1,287,771
Total Fundraising Expense$179,194
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$629,812$111,228$63,559$804,599
Occupancy$268,182$8,484$4,848$281,514
Current Officers, Directors, Trustees, and Key Employees$212,706$40,213$22,978$275,897
Office Expenses$249,330$7,578$11,065$267,973
Insurance$155,901$48,865$27,923$232,689
Depreciation Depletion$183,463$4,933$2,819$191,215
Pension Plan Contributions$54,996$14,641$8,365$78,002
Payroll Taxes$59,630$10,208$5,833$75,671
Travel$57,216$8,544$4,883$70,643
Fees for Services Other$47,193$12,713$10,337$70,243
Other Employee Benefits$37,793$10,061$5,748$53,602
Fees for Services Accounting$30,806$8,298$6,747$45,851
Fees for Service Investment Mgmnt Fees-$40,925-$40,925
Conferences and Meetings$35,280$1,888$1,079$38,247
Other Expenses$14,885$3,471$1,984$14,885
All Other Expenses$5,063$1,044$597$6,704
Interest$136$43$24$203
Total Functional Expenses$2,131,680$372,546$179,194$2,683,420

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,683,420
Expenses per Audited Statements$2,642,495
Total Expenses per Audited Statements$2,642,495
Expenses Not Reported on Financial Statements$40,925
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$107,830
Fundraising Gross Income$89,403
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Good Scout Dinner$110,624$19,799$2,918$16,881
Construction Event$112,837$19,000$3,155$15,845
Total Events$388,043$89,403$107,830$-18,427
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodial Accounts$157,357
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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.

Filing and Contact Details

Filer

Filer Name
Theodore Roosevelt Council Inc
EIN
11-1631798
Phone
5167977600
Address
544 BROADWAY, MASSAPEQUA, NY 11758-5010

Signing Officer

Name
Christopher M Coscia
Title
Treasurer
Phone
5167977600
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher M Coscia
Formed
1917
Legal Domicile
Ny
Voting Board Members
39
Independent Board Members
39
Employees
109
Volunteers
2,241

Preparer

Firm
CONDON O'MEARA MCGINTY & DONNELLY LLP
Address
ONE BATTERY PARK PLAZA 7TH FL, NEW YORK, NY 10004
Preparer
Alexander Lazzaruolo
Phone
2126617777
Supplemental Narrative

Additional Explanations

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 scoutsa 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 scoutsone-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 scoutingfamily- 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. Venturingprovides experiences to help young men and women, ages 14or 13 with completion of the eighth gradethrough 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 5,300 served through 67 cub scout packs, 88 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 340 youth served through 8 explorer posts and learning for life groups.

Financial Statement Notes

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, 2024 and 2023.

Raw XML AppendixShowing 400 of 866 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0SCOUT EXECUTIVE, CEO, SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1COUNCIL PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2COUNCIL COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASSISTANT TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6NOMINATING CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT, ENDOWMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT, INVESTMENTS
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT, PROGRAM
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT, PROPERTIES
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT, SPECIAL EVENTS
IRS990/Form990PartVIISectionAGrp/TitleTxt12GENERAL COUNSEL, INCOMING
IRS990/Form990PartVIISectionAGrp/TitleTxt13ASSOC. GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt14ASSOC. GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt37BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt38BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt39DIRECTOR OF DEVELOPMENT
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