Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 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 | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 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 VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 203,957 | 117,340 | 268,787 | 234,366 | 196,011 | 1,020,461 |
| 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...... | 332,901 | 263,715 | 596,616 | |||
| 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. | 203,957 | 117,340 | 268,787 | 567,267 | 459,726 | 1,617,077 |
| 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.) | 1,617,077 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 203,957 | 117,340 | 268,787 | 567,267 | 459,726 | 1,617,077 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 15,110 | 9,411 | 4,777 | 68,976 | 31,033 | 129,307 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 15,110 | 9,411 | 4,777 | 68,976 | 31,033 | 129,307 |
| 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 VI.) .. | 62,825 | 182,577 | 175,925 | 11,834 | 433,161 | |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 281,892 | 309,328 | 449,489 | 648,077 | 490,759 | 2,179,545 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART III, LINE 12 | OTHER INCOME 433,161 |
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| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE CORPORATION SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA AND THE LOCAL COUNCIL CHARTER GRANTED BY THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. IN ACHIEVING THIS PURPOSE, EMPHASIS SHALL BE PLACED UPON THE EDUCATIONAL PROGRAM OF THE BOY SCOUTS OF AMERICA AND THE OATHS, PROMISES, AND CODES OF THE SCOUTING PROGRAM FOR CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND MENTAL AND PHYSICAL FITNESS. THE CORPORATION SHALL FULFILL THE BASIC PURPOSE OF THE SCOUTING MOVEMENT WITHIN ITS TERRITORY, MAKING SCOUTING TRAINING AVAILABLE TO ALL BOYS AND YOUNG MEN AND WOMEN AND SERVING ORGANIZATIONS AND COMMUNITY GROUPS USING THE SCOUTING PROGRAM WHILE MAINTAINING STANDARDS AND POLICIES, PROTECTING OFFICIAL BADGES AND INSIGNIA, AND PROVIDING ADEQUATE LEADERSHIP AND FINANCES. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE OFFICERS OF THE CORPORATION SHALL BE A PRESIDENT, 7 VICE-PRESIDENTS, A TREASURER, A COUNCIL COMMISSIONER, AND A SCOUT EXECUTIVE WHO SHALL ALSO FILL THE OFFICE OF SECRETARY. THE OFFICERS, WITH THE EXCEPTION OF THE SCOUT EXECUTIVE, SHALL BE ELECTED FROM THE ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL AT THE ANNUAL MEETING OF THE LOCAL COUNCIL, SHALL TAKE OFFICE IMMEDIATELY FOLLOWING SUCH MEETING, AND SHALL HOLD OFFICE UNTIL THE CONCLUSION OF THE NEXT SUCCEEDING ANNUAL MEETING OF THE LOCAL COUNCIL AND UNTIL THEIR SUCCESSORS ARE ELECTED AND QUALIFY. ANY VACANCIES THAT EXIST IN THESE OFFICES BETWEEN ANNUAL MEETINGS OF THE LOCAL COUNCIL MAY BE FILLED BY THE EXECUTIVE BOARD. NOMINATIONS TO FILL VACANCIES SHALL BE MADE BY THE NOMINATING COMMITTEE. THE SCOUT EXECUTIVE SHALL BE APPOINTED BY AND SHALL SERVE DURING THE PLEASURE OF THE EXECUTIVE BOARD. THE LOCAL COUNCIL MAY, UPON THE NOMINATION OF THE EXECUTIVE BOARD, CREATE HONORARY OFFICES AND ELECT PERSONS TO FILL THE OFFICES SO CREATED. HONORARY OFFICERS SHALL HAVE NO DUTIES OR VOTE. |
| FORM 990, PAGE 6, PART VI, LINE 7B | THE EXECUTIVE BOARD SHALL REVIEW OR SHALL AUTHORIZE SOME COMMITTEE OR PERSON TO REVIEW ALL APPLICATIONS FOR NEW CHARTERS OR RENEWAL OF CHARTERS BY COMMUNITY OR CHARTERED ORGANIZATIONS WITHIN THE CORPORATION'S TERRITORY AND SHALL FORWARD THE RECOMMENDATION WITH RESPECT TO EACH SUCH APPLICATION TO THE NATIONAL OFFICE OF THE BOY SCOUTS OF AMERICA. |
| FORM 990, PAGE 6, PART VI, LINE 11B | TAX FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND PROVIDED TO THE COUNCIL FOR REVIEW AND APPROVAL PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | IT IS IMPERATIVE THAT EMPLOYEES OF THE BOY SCOUTS OF AMERICA CONDUCT THEMSELVES WITH A DEGREE OF HONESTY AND INTEGRITY WHICH IS BEYOND REPROACH OR EVEN SUSPICION. WHILE IT IS NOT POSSIBLE TO ANTICIPATE EVERY SITUATION AND PRESCRIBE A PRECISE RULE FOR EACH, IT IS POSSIBLE TO SET FORTH CERTAIN BASIC, GENERAL PRINCIPLES TO BE OBSERVED BY EMPLOYEES AT ALL TIMES. THE ESSENCE OF THIS POLICY IS THAT EMPLOYEES SHALL ALWAYS DEAL WITH OTHERS DOING, OR SEEKING TO DO, BUSINESS WITH THE BOY SCOUTS OF AMERICA OR ANY LOCAL COUNCIL THEREOF IN A MANNER THAT EXCLUDES ALL CONSIDERATION OF PERSONAL ADVANTAGE. ACCORDINGLY, EVERY EMPLOYEE OF THE NETSEO TRAILS COUNCIL IS SUBJECT TO THE FOLLOWING POLICY: 1.INTEREST IN OTHER BUSINESS ORGANIZATION EMPLOYEES OF THE BOY SCOUTS OF AMERICA OR ANY LOCAL COUNCIL THEREOF OR MEMBERS OF THEIR IMMEDIATE FAMILIES SHALL NOT HAVE ANY INTEREST, DIRECT OR INDIRECT, IN ANY OTHER BUSINESS WHICH IN ANY DEGREE CONFLICTS WITH THE EMPLOYEE'S PRIMARY OBLIGATIONS TO THE BOY SCOUTS OF AMERICA OR ANY LOCAL COUNCIL THEREOF. IN THIS REGARD, EMPLOYEES OR MEMBERS OF THEIR IMMEDIATE FAMILIES SHOULD NOT POSSESS A SIGNIFICANT FINANCIAL INTEREST IN ANY BUSINESS THAT DOES, OR SEEKS TO DO, BUSINESS WITH THE BOY SCOUTS OF AMERICA OR ANY LOCAL COUNCIL THEREOF. IN ADDITION, EMPLOYEES SHOULD NOT CONDUCT BUSINESS ON BEHALF OF THE BOY SCOUTS OF AMERICA OR ANY LOCAL COUNCIL THEREOF WITH MEMBERS OF THEIR IMMEDIATE FAMILY, OR A BUSINESS ORGANIZATION WITH WHICH THE EMPLOYEES OR MEMBERS OF THEIR IMMEDIATE FAMILIES HAVE ANY ASSOCIATION WHICH COULD BE CONSTRUED AS SIGNIFICANT IN TERMS OF POTENTIAL CONFLICT OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | TOP MANAGEMENT COMPENSATION MUST BY APPROVED BY THE COUNCIL. |
| FORM 990, PAGE 6, PART VI, LINE 15B | ALL KEY EMPLOYEES CHANGE IN COMPENSATION MUST BY REVIEWED AND APPROVED BY THE COUNCIL. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
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