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
2012
Open to Public Inspection
Name of the organization
BOY SCOUTS OF AMERICA COUNCIL 615 MOUNTAINEER AREA
Employer identification number
55-0357016
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
357,945
315,196
1,445,774
277,234
442,340
2,838,489
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
357,945
315,196
1,445,774
277,234
442,340
2,838,489
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)..
1,616,918
6
Public support. Subtract line 5 from line 4.
1,221,571
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
7
Amounts from line 4..
357,945
315,196
1,445,774
277,234
442,340
2,838,489
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
13,490
164,809
220,803
42,341
44,444
485,887
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
19,943
-3,566
-13,374
-309
2,694
11
Total support (Add lines 7 through 10).
3,327,070
12
Gross receipts from related activities, etc. (see instructions)
..................
12
421,610
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 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
36.720 %
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
37.510 %
16a
33 1/3% support test—2012.
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—2011.
If the organization did not check a 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—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2012
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
2012
Open to Public Inspection
Name of the organization
BOY SCOUTS OF AMERICA COUNCIL 615 MOUNTAINEER AREA
Employer identification number
55-0357016
Identifier
Return Reference
Explanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
MANAGEMENT REVIEWS 990 BEFORE FILING.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
UPON REQUEST
OTHER EXPENSES
FORM 990, PART IX, LINE 24E
PROGRAM SUPPLIES/SCOUT SU 6,002 0 0 COGS FOOD & COMMISSA/ROTC CAMP 5,549 0 0 FOOD & COMMISSA/FALL OX R 5,366 0 0 PROGRAM SUPPLIES/ROTC CAM 4,811 0 0 PROGRAM SUPPLIES/STAFF 4,035 0 0 FOOD - WEBELOS RESIDE 3,940 0 0 SUPPLIES - FUNDRAISING 0 0 3,879 EQUIPMENT SERV/COUNCIL GE 3,726 0 0 NEW EQUIPMENT PURCHASE/CO 3,265 0 0 OFFICE SUPPLIES/COUNCIL G 2,574 0 0 FOOD & COMMISS/GIRL SCOUT 2,205 0 0 BUILDING & MAIN/CAMP MOUN 0 2,189 0 POSTAGE - FOS COMBINED 1,891 0 0 ASSISTANCE-CAMPERSHIPS - 1,882 0 0 PROGRAM SUPPLIES/WEBELOS 1,869 0 0 FOOD & BEVERAGE COSTS/ CO 1,815 0 0 PROGRAM SUPPLIES/COUNCIL 1,769 0 0 TELEPHONE/COUNCIL GENERA 1,664 0 0 PROGRAM SUPPLIES/CUB DAY 1,606 0 0 POSTA1408.80GE/COUNCIL GE 1,574 0 0 ASSIST TO INDIVIDUALS- RE 1,553 0 0 FOOD & COMMISSA/SPRING OX 1,416 0 0 RECOGNITION AWREDS- VOLUN 1,352 0 0 MOBILE TELEPHONE 1,227 0 0 PROGRAM SUPPLIES/GIRL SCO 1,196 0 0 PROGRAM SUPPLIES - FOS CO 1,179 0 0 FOOD & COMISA/CAMP MOUNTA 1,113 0 0 PROGRAM SUPPLIES/PRESTON 1,063 0 0 OTHER EXPENSES/FOS COMBIN 1,056 0 0 OTHER EXPENSES/COUNCIL GE 0 1,008 0 TELEPHONE/ JOHN F. CARDER 995 0 0 NEW EQUIP/PURCH - CAMP MO 975 0 0 OTHER EXP/COUNCIL GENERAL 974 0 0 BANK SERVICE CH/CREDIT CA 956 0 0 PRINTING - G&A 0 936 0 FREIGHT (INBOUND) COUNCIL 930 0 0 RECOG AWARDS FUN - FOS CO 882 0 0 TELEPHONE - G&A 0 824 0 ASSIST TO INDIVIDUALS- CA 800 0 0 FOOD - FALL PARENT 785 0 0 PROGRAM SUPPLIES/CAMP MOU 730 0 0 FOOD & COMMISSA/CUB DAY C 680 0 0 RECOG AWARDS/SCOUT SU 664 0 0 ASSIST TO INDIV - MON PRE 630 0 0 POSTAGE - G&A 0 596 0 FUNDRAISING & PUBLIC RELA 0 0 584 PROGRAM SUPPLIES/ SHOOTIN 548 0 0 OUTSIDE PRINTING/PIERPONT 524 0 0 PROGRAM SUPPLIES/01 FALL 523 0 0 FOOD AND COMMISSARY SUPPL 469 0 0 TELEPHONE/CAMP MOUNTAINEE 434 0 0 OTHER EXP/CAMP MOUNTAINE 434 0 0 FOOD AND COMMISSA/EXECUTI 432 0 0 BANK SERVICE CHG/COUNCIL 421 0 0 FOOD & COMMISSA/GREATEST 413 0 0 PROGRAM SUPPLIES - COUNCI 404 0 0 RECOG AWRDS-YOU/02 SCOUT- 400 0 0 OTHER EXPENSES/FALL OX RO 400 0 0 PROGRAM SUPPLIES - HIGH A 391 0 0 FOOD & COMMISSA/WEBELOS W 378 0 0 RECOG AWRDS-VOL/COUNCIL R 377 0 0 RECOG AWARDS/SPRING CAMPO 361 0 0 PROGRAM SUPPLIES/01 SCOUT 355 0 0 RECOG AWARDS - COUNCIL PI 351 0 0 SANITATION & JA/SCOUT SUM 348 0 0 RECOG AWARDS - CUB DAY CA 339 0 0 RECOG AWARDS VOL/COUNCIL 339 0 0 RECOG AWARDS - GREAT YUKO 334 0 0 RECOG AWARDS - WEBELOS 332 0 0 FOOD AND COMMISARY SUPPLI 331 0 0 SANITATION/SPRING OX ROAS 328 0 0 POSTAGE/ SPRING NUT SALE 327 0 0 RECOG AWARDS - FOS COMBIN 320 0 0 SUBSCRIPTIONS T/COUNCIL G 313 0 0 PRINTING - FUNDRAISING 0 0 312 PROGRAM SUPPLIES - SPRING 295 0 0 FOOD - SPRING PARENT 287 0 0 OUTSIDE PRINTING/MON-PRES 280 0 0 TELEPHONE - FUNDRAISING 0 0 275 OFFICE SUPPLIES/COUNCIL N 260 0 0 ADVERTISING- SPRING OX RO 256 0 0 POSTAGE/ GREATEST GARAGE 250 0 0 POSTAGE/COUNCIL RECOGN 250 0 0 SNAITATION & JA/CAMP MOUN 245 0 0 RECOG AWARDS -GIRL SCOUT 239 0 0 EQUIPMENT SERVICE/COUNCIL 238 0 0 RECOG AWRDS- YOUTH MEMBER 232 0 0 OTHER EXP/SUNSHINE FUND 226 0 0 PRINTING/FOS COMBINED 223 0 0 SANITATION & JA/COUNCIL G 220 0 0 OFFICE SUPPLIES/SCOUT SUM 211 0 0 OTHER EXP/SCOUT SUMMER 210 0 0 PROGRAM SUPPLIES/02 SCOUT 200 0 0 POSTAGE - FUNDRAISING 0 0 199 LICENSES & PERM/COUNCIL G 193 0 0 EXPENDABLE KITCH/SCOUT SU 185 0 0 RECOG AWARDS/SCOUT SUMMER 168 0 0 POSTAGE COUNCIL NEWSLETTE 167 0 0 ASSIST TO INDIV - PIERPON 165 0 0 SANITATION - WEBELOS 162 0 0 SANITATION - ROTC CAMP 153 0 0 RECOG AWRDS-FUN/COUNCIL G 144 0 0 SANITATION - CUB DAY CAMP 143 0 0 PROGRAM SUPPLIES - FALL P 124 0 0 ADVERTISING - GREATEST GA 112 0 0 PROGRAM SUPPLIES/C.O.P.E. 108 0 0 FOOD & COMMISS/STAFF 107 0 0 OUTSIDE PRINTING/ HERITAG 105 0 0 RECOG AWRDS-YOU/01 SCOUT- 103 0 0 RECOG AWRDS-FUN/PRESTON S 101 0 0 SANITATION AND JANITORIAL 93 0 0 PROGRAM SUPPLIES - FALL O 87 0 0 SANITATION - GIRL SCOUT 82 0 0 ADVERTISING - FALL OX ROA 77 0 0 RECOG AWRDS-PRO/COUNCIL G 75 0 0 OFFICE SUPPLIES - ROTC CA 74 0 0 EQUIPMENT RENTAL/CAMP MOU 74 0 0 FOOD & COMMISA/GREAT YUKO 73 0 0 OFFICE SUPPLIES/ CAMP TRA 73 0 0 PROGRAM SUPPLIES/SM ASM L 73 0 0 TELEPHONE/SCOUT SUMMER 73 0 0 ADVERTISING - FOS COMBINE 69 0 0 LICENSES & PERM/CAMP MOUN 60 0 0 ADVERTISING/ GOLF TOURNAM 60 0 0 PHOTOGRAPHY/STAFF 50 0 0 RECOG AWARDS - STAFF 49 0 0 OFFICE SUPPLIES - WEBELOS 48 0 0 POSTAGE/CUB DAY CAMP 45 0 0 OFFICE SUPPLIES - CUB DAY 39 0 0 PHOTOGRAPHY/ HERITAGE SO 35 0 0 PROGRAM SUPPLIES/GREAT YU 32 0 0 EQUIPMENT RENTAL - COUNCI 30 0 0 FRIEGHT (OUTBOUND)/COUNCI 30 0 0 PROGRAM SUPPLIES/BALOO/WE 26 0 0 PROGRAM SUPPLIES- COUNCIL 24 0 0 LICENSES AND PERM/CAMP MO 20 0 0 ASSIST TO INDIVIDUALS- BO 17 0 0 POSTAGE/ALUMNI DAY 13 0 0 BANK SERVICE/RAFFLE ACCT 8 0 0 FOOD AND COMMISSA/COUNCIL 7 0 0 PROGRAM SUPPLIES/MERIT BA 1 0 0 FOOD & COMMISSA/TRAILBLAZ -62 0 0 LICENSES & PERM/SCOUT SUM -100 0 0 POSTAGE -795 0 0 OTHER EXPENSES -905 0 0 PRINTING IN HOUSE -1,248 0 0 PURCHASE DISCOUNTS - COUN -6,403 0 0 OTHER SUPPLIES -15,514 0 0
RECONCILIATION OF CHANGES - OTHER
FORM 990, PART XI, LINE 9
BOOK / TAX DEPRECIATION DIFFERENCE -1,888
OTHER CHANGES IN NET ASSETS EXPLANATION
FORM 990, PART XI, LINE 9
ROUNDING
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.