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 (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 82,576 | 45,398 | 38,483 | 44,181 | 60,165 | 270,803 |
| 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 | 82,576 | 45,398 | 38,483 | 44,181 | 60,165 | 270,803 |
| 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).. | 13,221 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 257,582 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 82,576 | 45,398 | 38,483 | 44,181 | 60,165 | 270,803 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 5 | 27 | 21 | 18 | 14 | 85 |
| 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.).. | 13,315 | 10,223 | 10,596 | 33,624 | 300 | 68,058 |
| 11 | Total support. Add lines 7 through 10. | 338,946 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| 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 | ||||
| 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 2015 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-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, 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 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | GROSS REVENUE FROM FUNDRAISING EVENTS - 2011 AMOUNT: $ 12,904. 2012 AMOUNT: $ 10,166. 2013 AMOUNT: $ 5,306. 2014 AMOUNT: $ 33,624. GROSS REVENUE FROM GAMING ACTIVITIES - 2015 AMOUNT: $ 300. OTHER INCOME - 2011 AMOUNT: $ 411. 2012 AMOUNT: $ 57. 2013 AMOUNT: $ 5,290. |
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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, PART VI, SECTION A, LINE 4 | CFCO'S ARTICLES OF INCORPORATION WERE UPDATED IN 2015, SIGNIFICANT CHANGES CONSISTED OF THE FOLLOWING: 1) PROVISION ADDED TO EXPRESSLY STATE CFCO WILL HAVE NO MEMBERS. 2) THE REQUIRED MINIMUM NUMBER OF BOARD MEMBERS WAS REDUCED FROM 10 TO 5 AND THERE IS NO LONGER A LIMIT TO THE MAXIMUM NUMBER OF BOARD MEMBERS. 3) AMENDMENTS TO THE ARTICLES NOW REQUIRE WRITTEN APPROVAL BY CAMP FIRE NATIONAL HEADQUARTERS. 4) SPECIFIC LANGUAGE OUTLINING INDEMNIFICATION WAS ADDED. CFCO'S BYLAWS WERE UPDATED IN 2015, SIGNIFICANT CHANGES CONSISTED OF THE FOLLOWING: 1) EXPRESSLY STATING THERE ARE NO VOTING MEMBERS. CFCO STILL HAS MEMBERS IN THE SAME CATEGORIES, BUT NONE OF THOSE MEMBERS HAVE ANY VOTING RIGHTS. THE ONLY INDIVIDUALS WITH VOTING RIGHTS ARE BOARD MEMBERS AND OFFICERS OF CFCO. 2) REMOVAL OF "FIRST VICE PRESIDENT AND "SECOND VICE PRESIDENT" AS REQUIRED OFFICERS; THE BOARD STILL HAS THE OPTION TO HAVE THESE AND OTHER OFFICERS AS THEY DEEM NECESSARY AND APPROPRIATE. THE ONLY REQUIRED OFFICERS ARE: PRESIDENT, SECRETARY AND TREASURER. 3) ALL OFFICER'S ELECTED TERM WAS INCREASED TO 3 YEARS FROM 1 YEAR. 4) ALL OFFICER'S MAXIMUM CONSECUTIVE TERMS WAS INCREASED FROM NO MORE THAN 3 CONSECUTIVE TERMS (3 YEARS) TO NO MORE THAN 2 CONSECUTIVE TERMS (6 YEARS). 5) THE SPECIFIC REQUIRED DUTIES OF THE SECRETARY AND TREASURER WERE INCREASED AND CLARIFIED. THE ULTIMATE PURPOSE OF EACH POSITION IS SUBSTANTIALLY THE SAME. A FULL LISTING OF THE UPDATED DUTIES, CAN BE RECEIVED BY REQUESTING A COPY OF CFCO'S CURRENT BYLAWS. 6) THE PROCESS OF NOMINATING BOARD MEMBERS AND FILLING VACANCIES WAS CHANGED, A NOMINATING COMMITTEE IS NO LONGER PRIMARILY RESPONSIBLE FOR PRESENTING NOMINEES; INSTEAD THE BOARD OF DIRECTORS ITSELF WILL NOMINATE INDIVIDUALS FOR OPEN BOARD AND OFFICER POSITIONS. CFCO WILL STILL CREATE A NOMINATING COMMITTEE, BUT THE PROCESS IS NOW THE RESPONSIBILITY OF THE ENTIRE BOARD. 7) THE DEFINITION OF QUORUM WAS CHANGED FROM ONE-THIRD OF ALL BOARD MEMBERS TO A MAJORITY OF ALL BOARD MEMBERS. 8) THE BOARD COMPOSITION WAS UPDATED TO REMOVE THE CHAIRMAN OF THE NOMINATING COMMITTEE, LEADER REPRESENTATIVE AND NO LONGER REQUIRES 2 YOUTH MEMBERS. THE REQUIRED COMPOSITION OF THE BOARD IS NOW THE OFFICERS OF CFCO, AT MINIMUM 1 CURRENT CAMP FIRE YOUTH MEMBER BETWEEN THE AGES OF 15-19, AND OTHER ELECTED OR APPOINTED DIRECTORS. 9) THE TERM OF ADULT NON-OFFICER BOARD MEMBERS WAS INCREASED FROM 2 YEARS TO 3 YEARS. 10) THE MAXIMUM CONSECUTIVE TERM LIMITS OF ADULT NON-OFFICER BOARD MEMBERS WAS DECREASED FROM 5 TERMS (10 YEARS) TO 2 TERMS (6 YEARS). 11) THE MAXIMUM CONSECUTIVE TERM LIMITS OF YOUTH BOARD MEMBERS WAS INCREASED FROM 2 TERMS (2 YEARS) TO 3 TERMS (3 YEARS). 12) REQUIREMENT THAT BOARD MEMBERS PARTICIPATE IN ONE STANDING COMMITTEE AND BOARD-SPONSORED FUNDRAISERS HAS BEEN REMOVED. 13) ALL PROVISIONS RELATED TO THE LEADER'S ASSOCIATION HAVE BEEN REMOVED. 14) AMENDMENTS TO THE BYLAWS NOW REQUIRE WRITTEN APPROVAL BY CAMP FIRE NATIONAL HEADQUARTERS. 15) PROVISION FOR DISSOLUTION WAS UPDATED FROM REQUIRING A MAJORITY OF THE VOTING MEMBERS, TO NOW REQUIRING A TWO-THIRDS VOTE OF THE VOTING MEMBERS AT A MEETING IN WHICH A QUORUM IS PRESENT. IT IS ALSO NOW REQUIRES THAT THE DISSOLUTION PLAN BE SUBMITTED TO CAMP FIRE NATIONAL HEADQUARTERS FOR APPROVAL PRIOR TO VOTING ON THE DISSOLUTION. 16) THE ARTICLE WHICH EXPRESSLY OUTLINES WHAT WILL BE REPORTED TO THE SECRETARY OF STATE HAS BEEN REMOVED. CFCO WILL FOLLOW ALL RULES AND REGULATION FOR ANNUAL FILING REQUIREMENTS, THE PROVISION IN THE BYLAWS WAS NOT CONSIDERED NECESSARY. |
| FORM 990, PART VI, SECTION A, LINE 7B | IT IS REQUIRED THAT CAMP FIRE NATIONAL HEADQUARTERS BE NOTIFIED AND THAT THEY PROVIDE WRITTEN PERMISSION IN ORDER FOR ANY OF THE FOLLOWING ACTIONS TO TAKE PLACE: 1. ANY CHANGE IN JURISDICTION 2. ANY CHANGES IN THE ARTICLES OF INCORPORATION 3. ANY CHANGES IN THE BYLAWS |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THEN A DRAFT IS PROVIDED TO THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS FOR THEIR REVIEW. PRIOR TO FILING WITH THE IRS ALL COMMENTS AND QUESTIONS ARE ADDRESSED AND ALL VOTING BOARD MEMBERS ARE PROVIDED A COPY OF THE RETURN AS IT WILL BE FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY EXISTS AS PART OF THE FORMAL CODE OF ETHICS AND APPLIES TO ALL EMPLOYEES, VOLUNTEERS AND BOARD MEMBERS. TO ENSURE THAT NO CONFLICTS OF INTEREST OR THE APPEARANCE OF SUCH OCCUR, THESE INDIVIDUALS ARE REQUIRED TO SIGN THE CODE OF ETHICS ANNUALLY. NEWLY ELECTED BOARD MEMBERS WILL SIGN IMMEDIATELY UPON ELECTION. THE STATEMENT REQUIRES THAT THESE INDIVIDUALS DECLARE ANY POTENTIAL CONFLICTS AND RECUSE THEMSELVES FROM ALL VOTES AND/OR AFFECTED ACTIVITIES RELATED TO THE CONFLICT. IF A POTENTIAL CONFLICT ARISES IT IS REPORTED TO THE BOARD PRESIDENT OR EXECUTIVE DIRECTOR, THEN IT IS THE RESPONSIBILITY OF THE ENTIRE BOARD, EXCLUDING ANYONE IN POTENTIAL CONFLICT, TO DETERMINE WHETHER THE POTENTIAL CONFLICT IS AN ACTUAL CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE DIRECTOR'S COMPENSATION WAS DISCUSSED, ANALYZED AND APPROVED BY THE BOARD OF DIRECTORS. THE REVIEW INCLUDED THE USE OF COMPARABILITY DATA. THE DELIBERATION AND FINAL DECISION WERE TIMELY DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS LAST TOOK PLACE IN 2016. FORM 990, PART VI, SECTION B, LINE 15B: THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR DETERMINING ALL PAYROLL DETAILS FOR ALL OTHER COMPENSATED EMPLOYEES OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE FROM THE PRIOR YEAR. |
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