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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
CAMP FIRE NATIONAL HEADQUARTERS
Employer identification number
13-1623921
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2,052,663
1,827,961
2,915,342
1,516,091
1,427,903
9,739,960
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
2,052,663
1,827,961
2,915,342
1,516,091
1,427,903
9,739,960
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)..
2,338,799
6
Public support. Subtract line 5 from line 4.
7,401,161
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
2,052,663
1,827,961
2,915,342
1,516,091
1,427,903
9,739,960
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
90,523
139,143
163,052
146,639
123,373
662,730
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.)..
3,262
8,181
695
12,138
11
Total support (Add lines 7 through 10).
10,414,828
12
Gross receipts from related activities, etc. (see instructions)
..................
12
5,296,481
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
71.060 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
72.590 %
16a
33 1/3% support test—2013.
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—2012.
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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
CAMP FIRE NATIONAL HEADQUARTERS
Employer identification number
13-1623921
Return Reference
Explanation
FORM 990, PART I, LINE 1
CAMP FIRE NATIONAL HEADQUARTERS (THE ORGANIZATION) IS A YOUTH DEVELOPMENT ORGANIZATION HEADQUARTERED IN KANSAS CITY, MISSOURI PROVIDING SERVICES TO OVER 141,000 YOUTH IN 26 STATES THROUGH A 60 COUNCIL NETWORK. FOUNDED IN 1910 BY LUTHER GULICK, M.D. AND HIS WIFE, CHARLOTTE, CAMP FIRE WAS THE FIRST NON-SECTARIAN ORGANIZATION FOR GIRLS IN THE UNITED STATES. DR. GULICK CHOSE THE NAME "CAMP FIRE" BECAUSE CAMPFIRES WERE THE ORIGIN OF THE FIRST COMMUNITIES AND DOMESTIC LIFE. THE ORGANIZATION BEGAN WITH NO BARRIERS TO NATIONALITY, RACE, CREED, OR ECONOMIC STATUS, WHICH WAS UNIQUE IN 1910 AND REMAINS A MODEL FOR OTHERS EVEN TODAY. WITH THAT SPIRIT OF INCLUSIVENESS, CAMP FIRE EXPANDED PROGRAMMING TO INCLUDE BOYS IN 1975 AND TODAY EMBRACES ALL CHILDREN AND YOUTH, REGARDLESS OF RACE, CREED, RELIGION, GENDER, SOCIAL STATUS, DISABILITY OR SEXUAL ORIENTATION. CAMP FIRE IMPACTS THOUSANDS OF COMMUNITIES NATIONWIDE THROUGH PROGRAMS THAT MEET OR EXCEED NATIONALLY RECOGNIZED QUALITY STANDARDS, INCLUDING: - OUT-OF-SCHOOL TIME PROGRAMS - OUTDOOR EDUCATION - TEEN PROGRAMS - CUSTOMIZED PROGRAMS TO MEET THE NEEDS OF YOUTH AND FAMILIES CAMP FIRE CURRICULUM AND FRAMEWORKS ARE PORTABLE AND CUSTOMIZABLE FOR SPECIFIC YOUTH AND FAMILY AUDIENCES. THE BENEFIT OF THIS APPROACH IS THAT (1) CAMP FIRE COUNCILS DO NOT RELY ON MANAGING AND FUNDING THE OVERHEAD FOR MULTIPLE PROGRAM DELIVERY FACILITIES, AND (2) PROGRAMS "MOVE" WHERE YOUTH AND THEIR FAMILIES ARE, DELIVERED IN NEIGHBORHOOD-BASED FACILITIES ALREADY FAMILIAR TO PARTICIPANTS. THIS ALSO ENSURES THAT COUNCILS ENGAGE IN TRUE OPERATIONAL PARTNERSHIPS WITH SCHOOL DISTRICTS, COMMUNITY ORGANIZATIONS AND FAITH INSTITUTIONS ALL TYPICAL LOCATIONS FOR CAMP FIRE PROGRAMS. THE CORE OF CAMP FIRE'S SUCCESS IS THE "HOW" OF WHAT WE DO. WE OFFER YOUTH AND FAMILIES AN EXPERIENCE THAT IS INCLUSIVE AND OPEN TO EVERYONE. YOUTH CHART THEIR COURSE WITH ADULT GUIDANCE AND SUPPORT. CAMP FIRE HELPS YOUTH DEVELOP ABILITIES NOW, EMPOWERING YOUTH FOR THEIR FUTURE BUT, EQUALLY AS IMPORTANT, THEIR TODAY.
FORM 990, PART IV, LINE 11F:
FIN 48 ANALYSIS EXPLANATION THE ORGANIZATION CONSIDERED UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC740) AND DETERMINED THAT NO LIABILITY FOR UNCERTAIN TAX POSITIONS SHOULD BE RECORDED AS OF JUNE 30, 2014. THEREFORE, THERE IS NO FOOTNOTE REGARDING SUCH LIABILITY IN THE ORGANIZATION'S FINANCIAL STATEMENTS.
FORM 990, PART VI, SECTION A, LINE 6
CHARTERED COUNCILS ARE VOTING MEMBERS OF CAMP FIRE NATIONAL HEADQUARTERS.
FORM 990, PART VI, SECTION A, LINE 7A
THE ORGANIZATION HAS A CONGRESS THAT IS HELD EVERY TWO YEARS WHERE THE COUNCILS OF THE ORGANIZATION VOTE ON CERTAIN MATTERS. FOR EXAMPLE, CONGRESS HAS TO VOTE ON THE ELECTION OF OFFICERS.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. A DRAFT OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS; A COMMENT/QUESTION PERIOD IS AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO FILING THE FORM 990 WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C
THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY MAKING THE POLICY KNOWN IN BOARD ORIENTATION AND ENSURING THAT ALL TRUSTEES READ THE POLICY AND SIGN THE ANNUAL CONFLICT OF INTEREST POLICY DISCLOSURE STATEMENTS. THE BOARD OF TRUSTEES OR EXECUTIVE COMMITTEE WILL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST EXISTS IN CONNECTION WITH A PROPOSED TRANSACTION, THE BOARD OR EXECUTIVE COMMITTEE WILL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED TRUSTEES WHETHER THE PROPOSED TEANSACTION IS (I) IN THE ORGANIZATION'S BEST INTEREST, (II) FOR THE ORGANIZATION'S OWN BENEFIT, AND (III) FAIR AND REASONABLE TO THE ORGANIZATION. IN CONFORMITY WITH THE DETERMINATION, THE BOARD OR EXECUTIVE COMMITTEE WILL MAKE ITS DECISION AS TO WHETHER THE ORGANIZATION MAY ENTER INTO THE PROPOSED TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15A
THE CEO'S COMPENSATION IS SET VIA A WRITTEN CONTRACT AS APPROVED BY THE BOARD OF DIRECTORS. OTHER OFFICERS OR KEY EMPLOYEES COMPENSATION IS SET VIA CURRENT MARKET RATES, BY THE CEO.
FORM 990, PART VI, SECTION C, LINE 19
CAMP FIRE NATIONAL HEADQUARTER'S AUDITED FINANCIAL STATEMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE AND ARE AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:
DEPRECIATION/AMORTIZATION OF CAPITALIZED DONATED SERVICES -37,520.
FORM 990, PART XII, LINE 2C:
THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE HAS BEEN NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.