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
FAMILY RESEARCH COUNCIL
Employer identification number
52-1792772
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.") ....
11,030,771
13,352,696
11,388,756
11,988,172
12,225,574
59,985,969
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..
11,030,771
13,352,696
11,388,756
11,988,172
12,225,574
59,985,969
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)..
7,987,000
6
Public Support. Subtract line 5 from line 4.
51,998,969
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..
11,030,771
13,352,696
11,388,756
11,988,172
12,225,574
59,985,969
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
253,076
192,680
161,737
176,036
211,513
995,042
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..
7,616
97
6,241
6,772
43,687
64,413
11
Total support (Add lines 7 through 10).
61,045,424
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
3,250,532
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
85.180 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
85.730 %
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
FAMILY RESEARCH COUNCIL
Employer identification number
52-1792772
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
ONCE FORM 990 HAS BEEN PREPARED, IT GOES TO FRC'S TOP MANAGEMENT FOR REVIEW, AND THEN THE AUDIT COMMITTEE (INCLUDING LEGAL COUNSEL). THE FULL FRC BOARD RECEIVES A COPY OF THE FORM 990 WITHOUT SCHEDULE B INFORMATION.
FORM 990, PART VI, SECTION B, LINE 12C
RESOLVING CONFLICTS OF INTEREST INVOLVING A DIRECTOR: IF A DIRECTOR HAS AN ACTUAL CONFLICT OF INTEREST IN REGARD TO A MATTER OF BUSINESS PENDING BEFORE THE BOARD OF DIRECTORS AS TO THE BUSINESS OR MINISTRY OF FAMILY RESEARCH COUNCIL, THE AFFECTED DIRECTOR SHALL ANSWER ANY QUESTIONS ABOUT THE MATTER THAT OTHER BOARD MEMBERS MAY HAVE. IN ANY VOTE ON SUCH MATTER, WHETHER BY THE BOARD OR ONE OF ITS COMMITTEES, THE VOTE OF THE AFFECTED DIRECTOR SHALL NOT BE COUNTED FOR PURPOSES OF A QUORUM NOR SHALL HE VOTE ON THE MATTER. THE MINUTES SHALL REFLECT THE FACT THAT THE DIRECTOR DID NOT VOTE ON THE ISSUE. IF A CONFLICT OF INTEREST ON THE PART OF A DIRECTOR AS TO A MATTER NOT PENDING FOR APPROVAL BEFORE THE BOARD OF DIRECTORS IS DISCLOSED OR COMES TO THE KNOWLEDGE OF THE CHAIRMAN OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS, THE CHAIRMAN SHALL EXERCISE HIS BEST JUDGMENT ABOUT THE APPROPRIATE COURSE TO FOLLOW, WHICH MAY INCLUDE: --APPROVAL OF A TRANSACTION IN WHICH THE DIRECTOR HAS BENEFITED, DIRECTLY OR INDIRECTLY, IF HE IS REASONABLY CERTAIN THAT THE BEST INTERESTS OF FAMILY RESEARCH COUNCIL WILL BE SERVED THEREBY; OR --REFERRAL OF THE ISSUE TO LEGAL COUNSEL FOR ADVICE; OR --REFERRAL OF THE ISSUE TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OR TO THE FULL BOARD, FOR DECISION. IN ALL CASES IN WHICH THE CHAIRMAN OF THE AUDIT COMMITTEE OF THE BOARD DETERMINES THAT THERE IS A CONFLICT OF INTEREST CONCERNING A PARTICULAR TRANSACTION INVOLVING A DIRECTOR, THE FULL BOARD SHALL BE NOTIFIED OF THE RESOLUTION OF THE ISSUE AND THE AFFECTED DIRECTOR SHALL ANSWER ANY QUESTIONS ABOUT THE MATTER BOARD MEMBERS MAY HAVE. IN EACH INSTANCE, THE CHAIRMAN OF THE BOARD OF DIRECTORS SHALL REPORT THE EXISTENCE OF A CONFLICT OF INTEREST AND HIS ACTIONS CONCERNING IT TO THE REMAINDER OF THE BOARD OF DIRECTORS WITHIN A REASONABLE TIME FOLLOWING HIS DECISION. THESE PROCEDURES SHALL BE FOLLOWED BY THE VICE CHAIRMAN OF THE BOARD OF DIRECTORS IN REGARD TO ANY CONFLICT OF INTEREST INVOLVING THE CHAIRMAN OF THE BOARD OF DIRECTORS. IF THE CHAIRMAN OF THE BOARD OF DIRECTORS (OR THE VICE CHAIRMAN, IN THE CASE OF CONFLICTS OF INTEREST INVOLVING THE CHAIRMAN OF THE BOARD) DETERMINES IN REGARD TO A MATTER REPORTED AS A CONFLICT OF INTEREST THAT NO CONFLICT EXISTS, HE NEED NOT NOTIFY THE BOARD OF DIRECTORS BUT THE SECRETARY OF THE CORPORATION SHALL KEEP A RECORD OF THE DECISION WHICH SHALL BE AVAILABLE TO THE BOARD MEMBERS UPON REQUEST. RESOLVING CONFLICTS OF INTEREST INVOLVING AN EMPLOYEE OR EXECUTIVE: IF A CONFLICT OF INTEREST ON THE PART OF AN EMPLOYEE OR EXECUTIVE IS DISCLOSED OR COMES TO THE KNOWLEDGE OF THE EXECUTIVE TO WHOM AN EMPLOYEE REPORTS, OR TO THE SUPERVISOR OF AN EXECUTIVE, THE EXECUTIVE OR SUPERVISOR SHALL, IN THE CASE OF AN EMPLOYEE, REFER THE MATTER TO THE SENIOR STAFF AND, IN THE CASE OF AN EXECUTIVE, THE SUPERVISOR SHALL REFER THE MATTER TO THE EXECUTIVE COMMITTEE FOR RESOLUTION ABOUT THE APPROPRIATE COURSE OF ACTION, WHICH MAY INCLUDE: --APPROVAL OF A TRANSACTION IN WHICH THE EMPLOYEE OR EXECUTIVE HAS BENEFITED, DIRECTLY OR INDIRECTLY, IF HE IS REASONABLY CERTAIN THAT THE BEST INTERESTS OF FAMILY RESEARCH COUNCIL WILL BE SERVED THEREBY; OR --REFERRAL OF THE ISSUE TO LEGAL COUNSEL FOR ADVICE; OR --REFERRAL OF THE ISSUE TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OR TO THE FULL BOARD, FOR DECISION. IN SUCH CASES, IF THE AUDIT COMMITTEE OF THE BOARD DETERMINES THAT THERE IS A CONFLICT OF INTEREST CONCERNING A PARTICULAR TRANSACTION INVOLVING AN EMPLOYEE OR EXECUTIVE, THE FULL BOARD SHALL BE NOTIFIED OF THE RESOLUTION OF THE ISSUE AND THE AFFECTED EMPLOYEE OR EXECUTIVE SHALL ANSWER ANY QUESTIONS ABOUT THE MATTER BOARD MEMBERS MAY HAVE.
FORM 990, PART VI, SECTION B, LINE 15A
DETERMINING COMPENSATION OF FRC'S PRESIDENT AND CEO: THE CFO MAKES REFERENCE TO COMPENSATION INFORMATION CONTAINED IN THE FORMS 990 OF SIMILAR ORGANIZATIONS, ALONG WITH MARKET SURVEY DATA, AND COMPARES IT TO THE PRESIDENT'S CURRENT COMPENSATION. THE CFO THEN SUBMITS AN ANALYSIS TO FRC'S AUDIT COMMITTEE FOR THEIR REVIEW AND DECISION. THE AUDIT COMMITTEE REVIEWS, DISCUSSES, AND SETS THE PRESIDENT'S COMPENSATION. THE COMMITTEE THEN MAKES A CONTEMPORANEOUS RECORDING OF ITS DELIBERATION PROCESS. DETERMINING COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES: COMPENSATION CHANGES ARE ESTABLISHED BY THE FINANCE DEPARTMENT ON AN ANNUAL BASIS BASED ON AVAILABLE MARKET DATA. CHANGES ARE APPROVED BY THE PRESIDENT.
FORM 990, PART VI, SECTION C, LINE 19
FRC PROVIDES COPIES OF ITS 990, 990-T, FORM 1023, AND FINANCIAL STATEMENTS UPON REQUEST. IT ALSO WILL PROVIDE A COPY OF ITS CONFLICT OF INTEREST POLICY, BUT NOT ANNUAL RESPONSES FROM DIRECTORS. FRC DOES NOT DISCLOSE ITS GOVERNING DOCUMENTS.
PART XI, LINE 2C
THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.