Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
NARRAGANSETT COUNCIL BOY SCOUTS OF AMERICA
Employer identification number
05-0308384
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2,101,354
2,024,871
2,148,666
2,078,500
1,877,090
10,230,481
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
2,101,354
2,024,871
2,148,666
2,078,500
1,877,090
10,230,481
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
4,750,014
6
Public Support. Subtract line 5 from line 4.
5,480,467
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
2,101,354
2,024,871
2,148,666
2,078,500
1,877,090
10,230,481
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
180,478
227,397
160,366
141,838
129,417
839,496
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
155,902
53,408
79,368
65,510
144,476
498,664
11
Total support (Add lines 7 through 10).
11,568,641
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
16,386,566
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
47.370 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
75.580 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
NARRAGANSETT COUNCIL BOY SCOUTS OF AMERICA
Employer identification number
05-0308384
Identifier
Return Reference
Explanation
LIST OF STATES WITH QUALIFIED HEALTH PLANS
FORM 990, PART V, LINE 13A
RI
FORM 990, PART VI, SECTION A, LINE 2
TWO BOARD MEMBERS, ROBERT DIMUCCIO & ANDREW ERICKSON ARE DIRECTORS OF AMICA WHICH HAS PROVIDED SUPPORT TO THE COUNCIL DURING THE YEAR. ALSO, TWO ADDITIONAL BOARD MEMBERS MAINTAIN RELATIONSHIPS WITH OUTSIDE ORGANIZATIONS. JONATHAN FARNUM, IS A BOARD MEMBER AND GEORGE SHUSTER IS THE CHAIRMAN/CEO FOR CRANSTON PRINT WORKS. JONATHAN FARNUM IS ALSO ON THE BOARD OF CENTREVILLE SAVINGS BANK WHERE RAY BOLSTER IS CEO (AND A BOARD MEMBER)
FORM 990, PART VI, SECTION A, LINE 6
EACH ORGANIZATION THAT IS ISSUED A CHARTER TO OPERATE A SCOUT UNIT APPOINTS ONE REPRESENTATIVE TO BE A VOTING MEMBER OF THE CORPORATION. OTHER VOTING MEMBERS OF THE CORPORATION (NOT TO EXCEED THE NUMBER CHARTERED ORGANIZATION REPRESENTATIVES) ARE ELECTED TO BE "MEMBERS AT LARGE" ANNUALLY AND ARE GENERALLY EXECUTIVE BOARD MEMBERS. A NOMINATING COMMITTEE, APPOINTED BY THE PRESIDENT AND APPROVED BY THE BOARD PRESENTS THE SLATE AT THE ANNUAL MEETING FOR APPROVAL BY MEMBERS OF THE CORPORATION. MEMBERS ARE NOTIFIED OF THE MEETING AND THE APPOINTMENT OF THE NOMINATING COMMITTEE 90 DAYS PRIOR TO THE ANNUAL MEETING. A 10% QUORUM IS REQUIRED AT THE MEETING.
FORM 990, PART VI, SECTION A, LINE 7A
EACH ORGANIZATION THAT IS ISSUED A CHARTER TO OPERATE A SCOUT UNIT APPOINTS ONE REPRESENTATIVE TO BE A VOTING MEMBER OF THE CORPORATION. OTHER VOTING MEMBERS OF THE CORPORATION (NOT TO EXCEED THE NUMBER CHARTERED ORGANIZATION REPRESENTATIVES) ARE ELECTED TO BE "MEMBERS AT LARGE" ANNUALLY AND ARE GENERALLY EXECUTIVE BOARD MEMBERS. A NOMINATING COMMITTEE, APPOINTED BY THE PRESIDENT AND APPROVED BY THE BOARD PRESENTS THE SLATE AT THE ANNUAL MEETING FOR APPROVAL BY MEMBERS OF THE CORPORATION. MEMBERS ARE NOTIFIED OF THE MEETING AND THE APPOINTMENT OF THE NOMINATING COMMITTEE 90 DAYS PRIOR TO THE ANNUAL MEETING. A 10% QUORUM IS REQUIRED AT THE MEETING.
FORM 990, PART VI, SECTION A, LINE 7B
DECISIONS MADE BY THE EXECUTIVE BOARD RELATED TO MERGERS OR CONSOLIDATIONS WITH ANOTHER BOY SCOUT COUNCIL ARE SUBJECT TO APPROVAL BY MEMBERS OF THE COUNCIL.
FORM 990, PART VI, SECTION B, LINE 11
THE AUDIT COMMITTEE REVIEWS FORM 990 ON BEHALF OF THE BOARD PRIOR TO SUBMISSION WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
IN ORDER TO MONITOR AND ENFORCE COMPLIANCE OF THE PLAN, MANAGEMENT PERFORMS A REVIEW OF ALL MAJOR PURCHASES OR CONTRACTS.
FORM 990, PART VI, SECTION B, LINE 15
COMPENSATION & BENEFIT PROCEDURES: THE HUMAN RESOURCES DIVISION OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA ESTABLISHES STANDARD POSITION CLASSIFICATION CRITERIA, EMPLOYEE EVALUATION METHODS, AND RECOMMENDED SALARY CHARTS FOR COMMISSIONED PROFESSIONALS (CAREER SCOUTERS). SALARY RANGES & BENEFITS ARE REVIEWED BY INDEPENDENT CONSULTANTS WHO ISSUE AN OPINION ON THE FAIRNESS OF THE COMPENSATION PROGRAM. AT THE BEGINNING OF THE YEAR, IN CONSULTATION WITH THEIR STAFF LEADER, EACH EMPLOYEE ESTABLISHES SPECIFIC CRITERIA AND MEASUREMENTS UPON WHICH THEIR PERFORMANCE WILL BE EVALUATED THROUGHOUT THE YEAR. EMPLOYEES ARE REVIEWED PERIODICALLY THROUGHOUT THE YEAR TO ASSESS THEIR PERFORMANCE. AT YEAR END A FINAL EVALUATION IS CONDUCTED. IN ADDITION TO THE MEASURABLE CRITERIA, EMPLOYEE MODE (HOW THEY DO THEIR JOB) MAY AFFECT THE FINAL REVIEW. SALARY INCREASES ARE BASED ON EMPLOYEE PERFORMANCE RATING. THERE ARE NO ANNUAL COST OF LIVING SALARY ADJUSTMENTS. SALARY INCREASES FOR COUNCIL STAFF ARE DETERMINED BY THE SCOUT EXECUTIVE USING THE ABOVE METHOD AND ARE SUBJECT TO BUDGET CONSTRAINTS. THERE IS A VOLUNTEER COMPENSATION & BENEFITS COMMITTEE APPOINTED BY THE COUNCIL PRESIDENT THAT INCLUDES THE PRESIDENT, TREASURER AND OTHER MEMBERS OF THE BOARD. THE COMPENSATION & BENEFITS COMMITTEE REVIEWS THE RECOMMENDED STAFF SALARY INCREASES AS PRESENTED BY THE SCOUT EXECUTIVE. THIS COMMITTEE, IN CONSULTATION WITH THE NORTHEAST REGION, BOY SCOUTS OF AMERICA, DETERMINES THE SCOUT EXECUTIVE'S SALARY INCREASE, IF ANY, IN THE MANNER DESCRIBED ABOVE. THE NARRAGANSETT COUNCIL HAS ESTABLISHED A SIMILAR SYSTEM FOR ADMINISTRATIVE EMPLOYEES OF THE COUNCIL. ALL SALARIES FALL WITHIN THE RECOMMENDED GUIDELINES. BENEFIT PROGRAMS ARE ADMINISTERED BY THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA. THE NARRAGANSETT COUNCIL HAS ADOPTED THE STANDARD BSA BENEFIT PROGRAMS WHICH ALL LOCAL COUNCILS ARE REQUIRED TO PARTICIPATE.
FORM 990, PART VI, SECTION C, LINE 19
UPON REQUEST THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 423,332. DONATED SERVICES AND USE OF FACILITIES: 7,184. TOTAL TO FORM 990, PART XI, LINE 5: 430,516.
THE PROCESS PERFORMED BY THE AUDIT COMMITTEE IN ORDER TO ASSUME RESPONSIBILITY FOR THE AUDITED FINANCIAL STATEMENTS HAS NOT CHANGED SINCE THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.