Civic Intelligence

Hudson Valley Council Inc Boy Scouts of America

990 • Fiscal year 2017 • EIN 14-1338385

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

Organization ProfileWWW.HUDSONVALLEYSCOUTING.ORG
6 Jeanne DriveNewburgh, NY 12550

(845) 566-7300

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$4,040,247

Down $262,217 (-6.1%) from 2016

Net Assets

Up

$3,060,789

Up $468,709 (+18%) from 2016

Liabilities

Down

$979,458

Down $730,926 (-43%) from 2016

Revenue And Expenses

Revenue

Up

$1,850,316

Up $214,953 (+13%) from 2016

Expenses

Up

$1,683,407

Up $146,085 (+9.5%) from 2016

Net Income

Up

$166,909

Up $68,868 (+70%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,398,667Liabilities 2010: $886,114Net Assets 2010: $5,512,5532010Assets 2011: $6,423,570Liabilities 2011: $845,616Net Assets 2011: $5,577,9542011Assets 2012: $6,663,665Liabilities 2012: $1,082,094Net Assets 2012: $5,581,5712012Assets 2013: $6,925,236Liabilities 2013: $1,082,323Net Assets 2013: $5,842,9132013Assets 2014: $3,683,735Liabilities 2014: $1,554,174Net Assets 2014: $2,129,5612014Assets 2015: $3,905,276Liabilities 2015: $1,601,119Net Assets 2015: $2,304,1572015Assets 2016: $4,302,464Liabilities 2016: $1,710,384Net Assets 2016: $2,592,0802016Assets 2017: $4,040,247Liabilities 2017: $979,458Net Assets 2017: $3,060,7892017Assets 2017: $4,206,501Liabilities 2017: $1,138,212Net Assets 2017: $3,068,2892017Assets 2018: $3,948,000Liabilities 2018: $887,211Net Assets 2018: $3,060,7892018Assets 2019: $4,893,037Liabilities 2019: $1,186,180Net Assets 2019: $3,706,8572019Assets 2020: $4,406,660Liabilities 2020: $730,686Net Assets 2020: $3,675,9742020

Highlighted filing

2017

Assets$4,040,247
Liabilities$979,458
Net Assets$3,060,789
Open 2017 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,681,0612010Revenue 2011: $1,668,209Expenses 2011: $1,649,611Net Income 2011: $18,5982011Expenses 2012: $1,553,4762012Revenue 2013: $1,341,978Expenses 2013: $1,531,822Net Income 2013: -$189,8442013Revenue 2014: $1,262,050Expenses 2014: $1,423,933Net Income 2014: -$161,8832014Revenue 2015: $1,425,843Expenses 2015: $1,326,014Net Income 2015: $99,8292015Revenue 2016: $1,635,363Expenses 2016: $1,537,322Net Income 2016: $98,0412016Revenue 2017: $1,850,316Expenses 2017: $1,683,407Net Income 2017: $166,9092017Revenue 2017: $1,867,816Expenses 2017: $1,678,230Net Income 2017: $189,5862017Revenue 2018: $1,680,000Expenses 2018: $1,680,000Net Income 2018: $02018Revenue 2019: $1,238,968Expenses 2019: $1,262,277Net Income 2019: -$23,3092019Revenue 2020: $572,001Expenses 2020: $771,859Net Income 2020: -$199,8582020

Highlighted filing

2017

Revenue$1,850,316
Expenses$1,683,407
Net Income$166,909
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$2,517,363
Mission and Program Overview

Mission

The mission of the boy scouts of america is 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.

The mission of the boy scouts of america is to prepare young people to make ethical and moral choices over their lifetime by installing in them the values of the scout oath and law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,994,894$2,610,636▲ $615,742
Investments in Publicly Traded Securities$1,302,347$948,378▼ $353,969
Cash and Non-Interest-Bearing Accounts$525,656$224,089▼ $301,567
Savings and Temporary Cash Investments$278,606$191,232▼ $87,374
Accounts Receivable$79,284$33,564▼ $45,720
Prepaid Expenses and Deferred Charges$101,122$16,948▼ $84,174
Pledges and Grants Receivable$19,565$15,400▼ $4,165
Inventories for Sale or Use$990--
Total Assets$4,302,464$4,040,247▼ $262,217
Liabilities
Mortgage Notes Payable Secured by Investment Property$442,609$421,939▼ $20,670
Deferred Revenue$496,115$272,921▼ $223,194
Escrow Account Liability$162,766$160,515▼ $2,251
Accounts Payable and Accrued Expenses$79,561$113,287▲ $33,726
Other Liabilities$529,333$10,796▼ $518,537
Total Liabilities$1,710,384$979,458▼ $730,926
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,169,494$1,559,381▲ $389,887
Unrestricted Net Assets$1,422,586$1,491,408▲ $68,822
Permanently Rstr Net Assets-$10,000-
Total Net Assets Fund Balance$2,592,080$3,060,789▲ $468,709
Total Liabilities and Net Assets / Fund Balance$4,302,464$4,040,247▼ $262,217

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$717,170$1,223,198$1,940,368
Other Land Buildings$946,091-$946,091
Land$747,600-$747,600
Equipment$103,527$368,169$471,696
Leasehold Improvements$96,248$171,975$268,223

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$1,369,498$6,000▲ $112,878$449,822$1,023,722
2016$1,345,019$6,000▲ $18,479-$1,369,498
2015$1,136,273$4,000▲ $204,746-$1,345,019
2014$4,430,728$4,597▲ $38,241$3,337,293$1,136,273
2013$4,127,424$3,000▲ $474,969$174,665$4,430,728
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David HortonExecutive Director/secretaFT$139,898$139,898

Board Members and Trustees

NameTitle
Howard HellmanImmediate Past President
William PoolePresident
Benjamin MillsExecutive Vice President
Roland Peacock IiiVice President Development
Anthony BrunoBoard Member
Austin Dubois EsqBoard Member
Austin HodgkinsBoard Member
Bishop Dominick LagonegroBoard Member
Brian ArmisteadBoard Member
David PetrovitsBoard Member
Diane HaightBoard Member
Donald SchreeckBoard Member
Eric NajorkBoard Member
Gary HeavnerBoard Member
Gary SchmidtBoard Member
Genevieve KellamBoard Member
Greg BurnsBoard Member
James JonesBoard Member
John AltavillaBoard Member
Linda PallackBoard Member
Ltc Ray KimballBoard Member
Maureen Arciero EsqBoard Member
Nancy EspositoBoard Member
Paul LumpkinBoard Member
Peter CocksBoard Member
Philip HugginsBoard Member
Robert AmbrosettiBoard Member
Robert ArmisteadBoard Member
Ronald Olori JrBoard Member
Scott PopkinBoard Member
William GroggBoard Member
William VanpeltBoard Member
Kevin Foley EsqCouncil Attorney
Jacqueline HeubachCouncil Commissioner
Daniel ZicaTreasurer
Michael CaporlinguaVP Camping
Giuseppe PaganoVP Endowment
Gregg DickVP Field Operations
Leonard ShustackVP Governance
Denis LivingstonVP Memberships
Thomas FlorioVP Program
Revenue and Support

Revenue Composition

Contributions and Grants
$607,377
Program Service Revenue
$495,968
Investment Income
$102,430
Other Revenue
$644,541
All Other Contributions
$368,027
Change in Net Assets
$166,909

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table29$121,580
Total Noncash Contributions29$121,580
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$867,649
Salaries, Compensation, and Employee Benefits$809,118
Total Fundraising Expense$253,125
Grants and Similar Amounts Paid$6,640
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$373,593$74,718$85,393$533,704
Current Officers, Directors, Trustees, and Key Employees$97,929$19,586$22,384$139,899
Occupancy$85,704$17,141$19,589$122,434
Depreciation Depletion$63,911$12,782$14,609$91,302
Other Employee Benefits$53,142$10,628$12,147$75,917
Insurance$51,409$10,282$11,750$73,441
Travel$44,638$8,928$10,202$63,768
Payroll Taxes$41,719$8,344$9,535$59,598
All Other Expenses$27,211$5,441$6,222$38,874
Interest$22,154$5,352$6,115$33,621
Fees for Services Management-$25,172-$25,172
Information Technology-$23,610-$23,610
Other Expenses$16,499$3,316$3,790$23,605
Fees for Services Accounting-$21,300-$21,300
Conferences and Meetings$13,038$2,608$2,980$18,626
Fees for Services Legal-$12,500-$12,500
Fees for Service Investment Mgmnt Fees-$12,236-$12,236
Grants to Domestic Individuals$6,640--$6,640
Payments to Affiliates$4,604--$4,604
Total Functional Expenses$1,113,980$316,302$253,125$1,683,407
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$105,463
Fundraising Direct Expenses$85,787
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$54,195$23,365$0$23,365
Clay Tournament$78,675$3,660$31,744$-28,084
Total Events$338,138$105,463$85,787$19,676
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$8,426
Payroll Taxes Payable$2,370
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Associate members: the active members of the local council may elect as associate members of the local council persons desiring to maintain an active scouter membership without assignment to active service. Associate members shall have no vote but may wear the uniform and insignia of lay members without office. Friends of scouting: the local council may enroll as friends of scouting persons desiring to be identified through their financial support and influence in expansion of the corporation's program. Friends of scouting who satisfy the eligibility requirements may be elected as associate members. Friends of scouting shall have no vote. Honorary members: the active members of the local council may elect as honorary members of the local council persons whose election may further the scouting program. Honorary members are not elected as members at large and shall have no vote.”

Form 990, Part VI, Section B, Line 11B

“A draft of the 990 is reviewed by the finance committee. Once reviewed and approved for release, the return is finalized and filed with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“On a yearly basis (in january of each year) the conflict of interest policy is emailed or by regular mail to the newly elected board of directors. They are asked to review and respond with any comments and concerns.”

Form 990, Part VI, Section B, Line 15

“Annually the benefits and compensation committee meet and determine increments for all staff based on performance and recommendations from the scout executive. The scout executive's increment is determined solely by the committee with no suggestion from the scout executive. The benefit and compensation committee is made up of volunteers of our organization.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements will be made available to the public upon request. These documents are on file within the executive offices and available online.”

Filing and Contact Details

Filer

Filer Name
Hudson Valley Council Inc
EIN
14-1338385
Phone
8455667300
Address
6 JEANNE DRIVE, NEWBURGH, NY 12550

Signing Officer

Name
David Horton
Title
Scout Executive
Phone
8455667300
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Horton
Formed
1932
Legal Domicile
Ny
Voting Board Members
42
Independent Board Members
41
Employees
90
Volunteers
2,491

Preparer

Firm
Nugent & Haeussler Pc
Address
101 BRACKEN ROAD, MONTGOMERY, NY 12549
Preparer
Gary C Theodore CPA
Phone
8454571100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Camp facilities program and improvements transferred. 271,265.”

Financial Statement Notes

PART IV, LINE 2B:

“The organization holds funds in a custodial account for member's troops and related organizations which are disbursed only for their benefit and upon their instruction.”

PART V, LINE 4:

“The scouting trust was established in 1984 for the benefit of the council. Under the terms of the scouting trust, the income is to be used to purchase a replacement camp or fund the improvement of a scout camp facility.”

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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/ActivityOrMissionDesc0THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTALLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW.
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IRS990/Form990PartVIISectionAGrp/PersonNm1HOWARD HELLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2WILLIAM POOLE
IRS990/Form990PartVIISectionAGrp/PersonNm3BENJAMIN MILLS
IRS990/Form990PartVIISectionAGrp/PersonNm4KEVIN FOLEY ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN ALTAVILLA
IRS990/Form990PartVIISectionAGrp/PersonNm6ROBERT AMBROSETTI
IRS990/Form990PartVIISectionAGrp/PersonNm7ROBERT ARMISTEAD
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHAEL CAPORLINGUA
IRS990/Form990PartVIISectionAGrp/PersonNm9PETER COCKS
IRS990/Form990PartVIISectionAGrp/PersonNm10GREGG DICK
IRS990/Form990PartVIISectionAGrp/PersonNm11NANCY ESPOSITO
IRS990/Form990PartVIISectionAGrp/PersonNm12THOMAS FLORIO
IRS990/Form990PartVIISectionAGrp/PersonNm13WILLIAM GROGG
IRS990/Form990PartVIISectionAGrp/PersonNm14ANTHONY BRUNO
IRS990/Form990PartVIISectionAGrp/PersonNm15GARY HEAVNER
IRS990/Form990PartVIISectionAGrp/PersonNm16MAUREEN ARCIERO ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm17JACQUELINE HEUBACH
IRS990/Form990PartVIISectionAGrp/PersonNm18AUSTIN HODGKINS
IRS990/Form990PartVIISectionAGrp/PersonNm19PHILIP HUGGINS
IRS990/Form990PartVIISectionAGrp/PersonNm20JAMES JONES
IRS990/Form990PartVIISectionAGrp/PersonNm21GENEVIEVE KELLAM
IRS990/Form990PartVIISectionAGrp/PersonNm22GREG BURNS
IRS990/Form990PartVIISectionAGrp/PersonNm23BISHOP DOMINICK LAGONEGRO
IRS990/Form990PartVIISectionAGrp/PersonNm24BRIAN ARMISTEAD
IRS990/Form990PartVIISectionAGrp/PersonNm25PAUL LUMPKIN
IRS990/Form990PartVIISectionAGrp/PersonNm26DENIS LIVINGSTON
IRS990/Form990PartVIISectionAGrp/PersonNm27AUSTIN DUBOIS ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm28DIANE HAIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm29ERIC NAJORK
IRS990/Form990PartVIISectionAGrp/PersonNm30RONALD OLORI JR
IRS990/Form990PartVIISectionAGrp/PersonNm31GIUSEPPE PAGANO
IRS990/Form990PartVIISectionAGrp/PersonNm32ROLAND PEACOCK III
IRS990/Form990PartVIISectionAGrp/PersonNm33WILLIAM VANPELT
IRS990/Form990PartVIISectionAGrp/PersonNm34LTC RAY KIMBALL
IRS990/Form990PartVIISectionAGrp/PersonNm35GARY SCHMIDT
IRS990/Form990PartVIISectionAGrp/PersonNm36DONALD SCHREECK
IRS990/Form990PartVIISectionAGrp/PersonNm37LEONARD SHUSTACK
IRS990/Form990PartVIISectionAGrp/PersonNm38DAVID PETROVITS
IRS990/Form990PartVIISectionAGrp/PersonNm39LINDA PALLACK
IRS990/Form990PartVIISectionAGrp/PersonNm40SCOTT POPKIN
IRS990/Form990PartVIISectionAGrp/PersonNm41DANIEL ZICA
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt370
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt380
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt410
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR/SECRETA
IRS990/Form990PartVIISectionAGrp/TitleTxt1IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4COUNCIL ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP CAMPING
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP FIELD OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP PROGRAM
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17COUNCIL COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26VP MEMBERSHIPS
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt29BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt31VP ENDOWMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt32VICE PRESIDENT DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt33BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt34BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt35BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt36BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt37VP GOVERNANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt38BOARD MEMBER

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,040,247
Liabilities
$979,458
Net assets
$3,060,789
Revenue
$1,850,316
Expenses
$1,683,407
Net income
$166,909
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$4.41$0.73$3.68$0.57$0.77$0.20
2019Detailed filing. Detailed filing data is available for this year.$4.89$1.19$3.71$1.24$1.26$0.02
2018Detailed filing. Detailed filing data is available for this year.$3.95$0.89$3.06$1.68$1.68$0.00
2017Detailed filing. Detailed filing data is available for this year.$4.21$1.14$3.07$1.87$1.68$0.19
2017Detailed filing. Detailed filing data is available for this year.$4.04$0.98$3.06$1.85$1.68$0.17
2016Detailed filing. Detailed filing data is available for this year.$4.30$1.71$2.59$1.64$1.54$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.91$1.60$2.30$1.43$1.33$0.10
2014Detailed filing. Detailed filing data is available for this year.$3.68$1.55$2.13$1.26$1.42$0.16
2013Detailed filing. Detailed filing data is available for this year.$6.93$1.08$5.84$1.34$1.53$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.66$1.08$5.58$1.55
2011Summary only. Only limited summary data is available for this year.$6.42$0.85$5.58$1.67$1.65$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.40$0.89$5.51$1.68