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
NATIONAL WATER SAFETY CONGRESS INC
Employer identification number
48-0801385
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.") ....
368,769
685,095
545,525
62,389
533,110
2,194,888
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..
368,769
685,095
545,525
62,389
533,110
2,194,888
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)..
6
Public Support. Subtract line 5 from line 4.
2,194,888
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..
368,769
685,095
545,525
62,389
533,110
2,194,888
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
2,474
2,528
2,699
3
7,704
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..
11
Total support (Add lines 7 through 10).
2,202,592
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
36,494
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
99.650 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
99.660 %
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
NATIONAL WATER SAFETY CONGRESS INC
Employer identification number
48-0801385
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
MISSION: THE NATIONAL WATER SAFETY CONGRESS IS COMMITTED TO CONTINUING THEIR LEADERSHIP ROLE IN ADVANCING THE PROMOTION OF EDUCATION FOR THE SAFETY OF RECREATIONAL WATER ACTIVITIES THROUGHOUT THE UNITED STATES, AND INTERNATIONALLY, BY ADDRESSING WATER RELATED RECREATION ACCIDENTS AND DROWNING THROUGHOUT THE NATION. TO ACCOMPLISH THIS, THE CONGRESS WILL: PROVIDE MEANINGFUL WATER SAFETY TRAINING AND EDUCATION SEMINARS, THROUGH THE CREATION OF EDUCATIONAL, HANDS-ON PROGRAMS AND PROVIDING MATERIALS AND CURRICULUM TO TRAIN THE TRAINERS AND OTHER WATER SAFETY PROFESSIONALS THROUGHOUT THE COUNTRY. ESTABLISH AND SUPPORT LOCAL WATER SAFETY COUNCILS AND ORGANIZATIONS, PROVIDING THEM WITH THE LATEST EDUCATIONAL MATERIALS FOR THEIR REGIONS. AWARD PUBLICLY THOSE WHO HAVE MADE OUTSTANDING CONTRIBUTIONS IN WATER SAFETY EDUCATIONAL EFFORTS OR IN PREVENTING ACCIDENTS OR LOSS OF LIFE. DEVELOP, PUBLISH AND DISTRIBUTE THE MOST CURRENT AND PROVEN EFFECTIVE WATER SAFETY INFORMATION, INCLUDING PROVIDING HANDS-ON EDUCATIONAL CURRICULUM FOR YOUTH, FAMILIES AND OTHER WATER SAFETY EDUCATORS AND PROFESSIONALS, WITH A CONSISTENT MESSAGE APPLICABLE WITH THE DIRECTION OF THE NATIONAL RECREATIONAL BOATING SAFETY STRATEGIC PLAN. ENCOURAGE UNIFORM LEGISLATION AND RECIPROCITY OF BOATING AND WATER SAFETY LAWS AMONG THE INDIVIDUAL STATES AND FEDERAL AGENCIES. THE NATIONAL WATER SAFETY CONGRESS IS COMMITTED TO CONTINUING THEIR LEADERSHIP ROLE IN ADVANCING THE PROMOTION OF EDUCATION FOR THE SAFETY OF RECREATIONAL WATER ACTIVITIES THROUGHOUT THE UNITED STATES, AND INTERNATIONALLY, BY ADDRESSING WATER RELATED RECREATION ACCIDENTS AND DROWNING THROUGHOUT THE NATION. THE NATIONAL WATER SAFETY CONGRESS (NWSC), WORKING IN CONJUNCTION WITH THE UNITED STATES COAST GUARD WILL SUPPORT THE MISSION, GOALS, AND OBJECTIVES OF THE NATIONAL RECREATIONAL BOATING SAFETY STRATEGIC PLAN, AND WILL THEREBY ASSIST IN PROVIDING AND ENSURING THE PUBLIC A SAFE, SECURE, AND ENJOYABLE RECREATIONAL BOATING (AND WATER SAFETY EDUCATIONAL) EXPERIENCE, WHICH WILL IN TURN MINIMIZE LOSS OF LIFE, INJURY, AND PROPERTY DAMAGE WHILE PROTECTING THE ENVIRONMENT AND COOPERATING WITH NATIONAL SECURITY EFFORTS. THE NATIONAL WATER SAFETY CONGRESS HAS OFFICIALLY SIGNED ON TO SUPPORT THE STRATEGIC PLAN AND THE NWSC DOES ACT AS IMPLEMENTING PARTNERS OF THE STRATEGIC PLAN. ACTIVITIES: IN ADDITION TO OUR ANNUAL INTERNATIONAL SUMMIT FOR BOATING AND WATER SAFETY, THE CONGRESS'S ACTIVITIES HAVE GROWN TO INCLUDE: PUBLICATION OF THE NATIONALLY/INTERNATIONALLY DISTRIBUTED WATER SAFETY JOURNAL; UPDATED VERSION OF THE NWSC PUBLICATION OF COLD WATER SAFETY TRAINING MANUAL / COLD WATER BOOT CAMP USA, PERSONAL WATERCRAFT TRAINING AND THE MULTIPLE USE WATERWAY MANAGEMENT GUIDE. A NATIONALLY KNOWN AND RECOGNIZED WATER SAFETY AWARDS PROGRAM. INVOLVEMENT IN THE FORMULATION OF LEGISLATIVE AND REGULATORY INITIATIVES. ESTABLISHMENT OF A WIDE RANGE OF WATER SAFETY EDUCATIONAL CLASSROOM AND HANDS ON TRAINING PROGRAMS TO BE USED NATIONWIDE, INCLUDING HOSTING THE ANNUAL INTERNATIONAL BOATING AND WATER SAFETY SUMMIT. ASSISTANCE TO LOCAL ENTITIES IN THE DEVELOPMENT, FORMATION AND SUPPORT OF LOCAL WATER SAFETY COUNCILS THROUGH TECHNICAL SUPPORT AND WRITTEN GUIDELINES. GRANTS TO LOCAL WATER SAFETY COUNCILS AND OTHER NON-PROFIT ORGANIZATIONS TO FUND INNOVATIVE BOATING AND WATER SAFETY PROGRAMS. COLD WATER SAFETY AND RESCUE TRAINING PROGRAMS / COLD WATER BOOT CAMP USA (PRE SUMMIT AND AVAILABLE THROUGHOUT THE COUNTRY AT OTHER TIMES OF THE YEAR) PERSONAL WATERCRAFT BASIC OPERATION, MAINTENANCE, AND RESCUE COURSE
ADDITIONAL INFORMATION
FORM 990, PART VI
THE ORGANIZATION IS IN THE PROCESS OF IMPLEMENTING CONFLICT OF INTEREST, WHISTLEBLOWER AND DOCUMENT DESTRUCTION POLICIES WITH THE OBJECTIVE OF HAVING THE POLICIES IN PLACE FOR THE SEPTEMBER 30, 2012 FORM 990 FILING.
AUTHORITY DELEGATED TO EXECUTIVE COMMITTEE EXPLANATION
FORM 990, PAGE 6, PART VI
THE EXECUTIVE COMMITTEE OF THE BOARD SHALL HAVE THE POWER TO ACT FOR THE BOARD OF DIRECTORS BETWEEN OFFICIAL MEETINGS. ALL FORMAL ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE PLACED IN WRITING AND SUBMITTED TO THE ENTIRE BOARD AT OFFICIAL MEETINGS OF THE BOARD OF DIRECTORS. DURING THE INTERIM PEROD BETWEEN OFFICAL MEETINGS, THE EXECUTIVE COMMITTEE SHAL PERIODICALLY APPRISE THE BOARD OF DIRECTORS OF ANY FORMAL ACTION OF THE EXECUTIVE COMMITTEE.
CLASSES OF MEMBERS OR STOCKHOLDERS
FORM 990, PAGE 6, PART VI, LINE 6
EACH MEMBER OF THE ORGANIZATION IS ENTITLED TO ONE VOTE. MEMBERSHIP IS CLASSIFIED INTO FIVE CATEGORIES: INDIVIDUAL, CORPORATE, SUSTAINING, ORGANIZATIONS (NONPROFIT) AND GOVERNMENT AGENCY.
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
SEE ABOVE EXPLANATION
DECISIONS SUBJECT TO APPROVAL OF MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7B
THE MEMBERSHIP MAY NOMINATE INDIVIDUALS TO THE BOARD OF DIRCTORS. ORGANINIZATION'S MEMBERSHIP AND MAY ALSO CALL A SPECIAL MEETING WITH AN OVER ONE-THIRD VOTE. THE CONSTITUTION AND BYLAWS MAY BE AMENDED WITH AN OVER-TWO-THIRDS VOTE OF THE MEMBERSHIP.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
FORM 990 IS PREPARED BY AN INDEPENDENT CPA AND IS THEN PROVIDED TO THE FINANCE COMMITTEE, FINANCE STAFF AND EXECUTIVE DIRECTOR FOR REVIEW. AFTER REVIEW, ANY CHANGES ARE THEN MADE AND THE RETURN IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE FINAL FILING OF THE 990.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
KEY STAFF AND EXECUTIVE COMPENSATION IS DETERMINED BY THE NWSC EXECUTIVE COMMITTEE. COMPENSATION RATES ARE IN LINE WITH THE US COAST GUARD GRANTS AWARDS FOR PERSONNEL. GRANTS ARE APPROVED BY THE US COAST GUARD OFFICE OF BOATING SAFETY AND THE EXECUTIVE COMMITTEE OF THE NWSC. THE ENTIRE BOARD FOR THE NWSC APPROVES ALL FISCAL BUDGETS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
ORGANIZATION DOCUMENTS AND FORM 990 ARE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANZIATION'S BUSINESS OFFICE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.