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 Alamo Area Council Inc
Employer identification number
74-6079583
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.") ....
2,301,698
3,565,975
4,105,461
2,116,719
2,302,300
14,392,153
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
2,301,698
3,565,975
4,105,461
2,116,719
2,302,300
14,392,153
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)..
2,110,205
6
Public support. Subtract line 5 from line 4.
12,281,948
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..
2,301,698
3,565,975
4,105,461
2,116,719
2,302,300
14,392,153
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
348,118
274,896
262,324
346,511
318,340
1,550,189
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
5,568
34,835
31,779
23,449
95,631
11
Total support (Add lines 7 through 10).
16,037,973
12
Gross receipts from related activities, etc. (see instructions)
..................
12
14,188,405
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
76.580 %
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
74.790 %
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 Alamo Area Council Inc
Employer identification number
74-6079583
Identifier
Return Reference
Explanation
CLASSES OF MEMBERS OR STOCKHOLDERS
FORM 990, PART VI, QUESTION 6
MEMBERS CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS-AT-LARGE.
MEMBERS OR STOCKHOLDERS WHO CAN ELECT MEMBERS OF THE GOVERNING BODY
FORM 990, PART VI, QUESTION 7A
MEMBERS CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS-AT-LARGE AND ELECT MEMBERS OF THE EXECUTIVE BOARD.
DECISIONS OF GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS OR STOCKHOLDERS
FORM 990, PART VI, QUESTION 7B
THE MEMBERS MAY ELECT MEMBERS AT LARGE, ASSOCIATE AND HONORARY MEMBERS, NATIONAL COUNCIL MEMBERS, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE.
PROCESS TO REVIEW THE FORM 990
FORM 990, PART VI, QUESTION 11B
A DRAFT OF THE FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE OF THE BOARD PRIOR TO FILING. THERE WAS NO FORMAL REVIEW CONDUCTED.
PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY
FORM 990, PART VI, QUESTION 12C
EMPLOYEES OF THE COUNCIL ARE SUBJECT TO A WRITTEN CONFLICT OF INTEREST POLICY. THE BOARD MEMBERS HAVE NOT ADOPTED A FORMAL CONFLICT OF INTEREST POLICY. CONFLICTS OF INTEREST ARE HANDLED ON AN AS-NEEDED BASIS. THE STANDARD PROCEDURE FOR THE COUNCIL IS TO HAVE NO CONFLICTS OF INTEREST. WHEN ONE ARISES, IT IS BROUGHT TO THE ATTENTION OF THE BOARD, DISCUSSED, AND APPROVED OR DISAPPROVED ON THE FACTS OF THE CONFLICT. THE NATIONAL BOY SCOUTS OF AMERICA HAS PROVIDED A POLICY THAT IS UTILIZED BUT HAS NOT FORMALLY BEEN ADOPTED.
REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION
FORM 990, PART VI, QUESTION 15A
CRITICAL ACHIEVEMENTS ARE ESTABLISHED AT THE BEGINNING OF EACH YEAR BETWEEN THE SCOUT EXECUTIVE, COUNCIL PRESIDENT, AND THE SOUTHERN REGION AREA DIRECTOR. A REVIEW IS HELD AT THE END OF THE YEAR BY THE COUNCIL PRESIDENT, THE AREA DIRECTOR, AND THE SCOUT EXECUTIVE TO CONSIDER THE SCOUT EXECUTIVE'S PERFORMANCE OF THE CRITICAL ACHIEVMENTS. IF MERITED, A PAY INCREASE IS CONSIDERED WITHIN THE FRAMEWORK OF TWO PARAMETERS: (1) THE NATIONAL BOY SCOUTS OF AMERICA COMPENSATION STANDARDS ARE REVIEWED TO VERIFY THAT THE SCOUT EXECUTIVE'S INCREASED SALARY IS WITHIN NORMAL RANGES. (2) ALSO, THEY MUST CONSIDER THE FINANCIAL ABILITY OF THE COUNCIL TO PAY THE SCOUT EXECUTIVE'S SALARY.
REVIEW OF OTHER OFFICER OR KEY EMPLOYEES COMPENSATION
FORM 990, PART VI, QUESTION 15B
CURRENTLY, THE COUNCIL DOES NOT HAVE EMPLOYEES THAT QUALIFY AS OTHER OFFICERS OR KEY EMPLOYEEES. SHOULD THIS CHANGE, COMPENSATION POLICIES ARE IN PLACE.
GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART VI, QUESTION 19
THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST.
OTHER CHANGES IN NET ASSETS OR FUND BALANCES
FORM 990, PART XI, LINE 9
NET UNREALIZED LOSS ON INVESTMENTS $ 79,096 CHANGE IN VALUE OF PERPETUAL TRUST $ 239,497 -------------- TOTAL CHANGES IN NET ASSETS OR FUND BALANCES $ 318,593
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.