Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,269,515 | 2,048,849 | 643,948 | 697,028 | 516,646 | 6,175,986 |
| 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 | 2,269,515 | 2,048,849 | 643,948 | 697,028 | 516,646 | 6,175,986 |
| 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. | 6,175,986 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,269,515 | 2,048,849 | 643,948 | 697,028 | 516,646 | 6,175,986 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 37,065 | 35,729 | 48,051 | 37,576 | 27,558 | 185,979 |
| 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 | 6,364,332 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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) |
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| 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 4A | CAMPING- THE COUNCIL MAINTAINED AND IMPROVED COUNCIL-OWNED CAMPS IN RAYMOND, BELGRADE, ACTON, AND SABATTUS, THROUGH WHICH CAMPING OPPORTUNITIES WERE PROVIDED FOR BOTH COUNCIL-OPERATED CAMPS AND UNIT-INITIATED CAMPING OUTINGS. DURING 2020, 860 SCOUTS AND WEBELOS PARTICIPATED IN COUNCIL-OPERATED CAMPS INCLUDING 555 AT SUMMER RESIDENT CAMPS, 175 AT WEEKEND AND DAY CAMPS AND 20 AT WINTER CAMP. SCOUTS BSA CAMPING DELIVERS ADVENTURE, CHALLENGE, TEAMWORK & LEADERSHIP OPPORTUNITIES, CONFIDENCE BUILDING, FUN, AND INSTILLS A LIFELONG LOVE OF THE ENVIRONMENT WHILE PROMOTING CITIZENSHIP, CHARACTER DEVELOPMENT, AND MENTAL AND PHYSICAL FITNESS. |
| FORM 990, PART III, LINE 4B | PROGRAM DEVELOPMENT AND DELIVERY- COUNCIL PROFESSIONAL AND SUPPORT STAFF DEVELOPED AND DELIVERED CAMPING AND ACTIVITIES PROGRAMMING FOR 3193 YOUTHS IN 183 UNITS IN ANDROSCOGGIN, CUMBERLAND, FRANKLIN, KENNEBEC, KNOX, LINCOLN, OXFORD, SAGADAHOC, SOMERSET, AND YORK COUNTIES IN MAINE. THIS PROGRAMMING PROVIDED YOUTH WITH AN OPPORTUNITY TO HAVE FUN, TRY NEW THINGS, SERVE OTHERS, BUILD SELFCONFIDENCE, DEVELOP A RESPECT AND APPRECIATION FOR THE OUTDOORS AND THE ENVIRONMENT, AND REINFORCE ETHICAL STANDARDS. THE EXPERIENCES PROVIDED BY THESE PROGRAMMING OPPORTUNITIES CARRY FORWARD INTO THEIR ADULT LIVES, IMPROVING THEIR RELATIONSHIPS, WORK LIVES, FAMILY LIVES, AND THE VALUES BY WHICH THEY LIVE. PROGRAM DEVELOPMENT AND DELIVERY DURING 2020 INCLUDED THESE INITIATIVES: 1. RECRUITED, TRAINED, AND SUPPORTED LOCAL VOLUNTEERS TO RUN PACKS, TROOPS, AND VENTURING, EXPLORER, AND SEA SCOUT PROGRAMS. 2. CONTINUED TO PARTNER WITH LOON ECHO LAND TRUST IN BRIDGTON TO SECURE THE TENNY RIVER AND ABUTTING LANDS FOR OUTDOOR EDUCATION AND ENJOYMENT IN PERPETUITY WITH A CONSERVATION EASEMENT. 3. CONTINUED TO MAKE IMPROVEMENTS TO THE HINDS AND BOMAZEEN CAMPGROUND. 4. CONTINUED A PARTNERSHIP WITH VIP AUTO IN ALL THE LOCATIONS SERVED WITHIN THE COUNCIL TO SPONSOR THE PINEWOOD DERBY CHAMPIONSHIPS. 7. USED FUNDING PROVIDED BY PRIVATE DONORS TO STRENGTHEN THE CAMPERSHIP PROGRAM TO ENSURE ALL YOUTH MAY BENEFIT FROM SCOUTING REGARDLESS OF FINANCIAL CONDITION. 8. USED FUNDING PROVIDED BY PRIVATE DONORS TO EXPAND OUR STEAM CAMPS FOR YOUTH AGES 7 TO 10. STEAM CAMPS FOCUS ON SCIENCE, TECHNOLOGY, ENGINEERING, ARTS & MATHEMATICS INSTEAD OF TRADITIONAL ACTIVITIES LIKE KNOT TYING, SWIMMING AND BB GUNS. |
| FORM 990, PART III, LINE 4C | ACTIVITIES & CIVIC SERVICE- COUNCIL SPONSORED ACTIVITIES AND CIVIC SERVICE EVENTS IN ALL FOUR DISTRICTS (ABNAKI, CASCO BAY, KENNEBEC VALLEY, AND YORK) SERVED BY THE COUNCIL AS WELL AS COUNCILWIDE ACTIVITIES. THESE ACTIVITIES AND CIVIC SERVICE EVENTS PROVIDE "MOUNTAINTOP EXPERIENCES" TO ALL SCOUTING UNITS, DRAMATICALLY CAPTURE THE ATTENTION OF THE COMMUNITIES AT LARGE, INSPIRE INDIVIDUAL UNITS TO BETTER ACHIEVEMENT, PROVIDE FUN ACTIVITIES FOR YOUTHS, AND PROVIDE SERVICE TO THE COMMUNITY. DURING 2020 THE COUNCIL SPONSORED THE FOLLOWING ACTIVITIES AND CIVIC EVENTS: 1. ONLINE SUPPLEMENTAL TRAINING OPPORTUNITY FOR ALL ADULT SCOUT LEADERS. 2. SCOUTS FUN DAY PROVIDED ACTIVITIES FOR NEW CUB SCOUTS AND THEIR FAMILIES. 3. COLLECT 10 TONS OF FOOD DURING OUR SCOUTING FOR FOOD DRIVE IN NOVEMBER. 4. RANGE DAYS AT CAMP HINDS TO TEACH YOUNG MEN AND WOMEN SAFE AND RESPONSIBLE FIREARMS HANDLING. 5. PARTNERED WITH L.L. BEAN TO SPONSOR A MERIT BADGE COLLEGE WHERE OVER 80 SCOUTS EARNED MERIT BADGES OVER 4 WEEKENDS IN JANUARY. |
| Form 990, Part VI, Section B, line 11b | THE COUNCIL'S FINANCE COMMITTEE IS PROVIDED A COPY OF THE FORM 990 UPON COMPLETION. THE COMMITTEE REVIEWS THE RETURN DURING THE MONTHLY MEETING FOLLOWING THE COMPLETION OF THE 990 PRIOR TO SUBMISSION. ONCE REVIEWED, THE COMMITTEE APPROVES THE FILING OF FORM 990. |
| Form 990, Part VI, Section B, line 12c | THE COUNCIL REVIEWS THE CONFLICT OF INTEREST POLICY TWICE A YEAR. THE POLICY IS REVIEWED DURING THE COUNCIL'S ANNUAL BOARD MEETING TO ENSURE THERE ARE NO CHANGES IN THE CONFLICT OF INTEREST FOR THE BOARD MEMBERS. THE POLICY IS ALSO REVIEWED DURING THE COUNCIL'S ANNUAL CHARTER REVIEW BY BOY SCOUTS OF AMERICA- NATIONAL. |
| Form 990, Part VI, Section B, line 15 | THE DECISION FOR DETERMINING COMPENSATION FOR THE COUNCIL'S EXECUTIVE DIRECTOR AND KEY EMPLOYEES IS MADE BY THE COUNCIL'S COMPENSATION AND BENEFITS COMMITTEE. THE COMPENSATION AND BENEFITS COMMITTEE REVIEWS THE PERFORMANCE REVIEWS FOR KEY EMPLOYEES PREPARED BY THE COUNCIL'S MANAGEMENT AS WELL AS THE EXECUTIVE DIRECTOR'S REVIEW PREPARED BY THE AREA DIRECTOR BASED ON THE EVALUATIONS AND COMPARISON WITH NATIONAL AND REGIONAL SURVEYS FOR COMPARABLE NOT-FOR-PROFIT ORGANIZATIONS. THE COMMITTEE WILL RECOMMEND AND APPROVE THE COMPENSATION FOR THESE INDIVIDUALS. |
| Form 990, Part VI, Section C, line 19 | THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIALS STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| Form 990, Part XI, line 9: | CHANGE IN VALUE IN BENEICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 5978. CHANGE IN VALUE IN BENEICIAL INTEREST IN PERPETUAL TRUSTS 48378. |
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| Software Version: |