TY 2012 Form 990 Schedule O

efile Public Visual Render ObjectId: 201401079349300400 - Submission: 2014-04-15 TIN: 52-1792772

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.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

FAMILY RESEARCH COUNCIL

Employer identification number

52-1792772

Identifier	Return Reference	Explanation
	FORM 990, PART VI, SECTION B, LINE 11	ONCE FORM 990 HAS BEEN PREPARED, IT GOES TO FRC'S TOP MANAGEMENT FOR REVIEW, AND THEN THE AUDIT COMMITTEE (INCLUDING LEGAL COUNSEL). THE FULL FRC BOARD RECEIVES A COPY OF THE FORM 990 WITHOUT SCHEDULE B INFORMATION.
	FORM 990, PART VI, SECTION B, LINE 12C	RESOLVING CONFLICTS OF INTEREST INVOLVING A DIRECTOR: IF A DIRECTOR HAS AN ACTUAL CONFLICT OF INTEREST IN REGARD TO A MATTER OF BUSINESS PENDING BEFORE THE BOARD OF DIRECTORS AS TO THE BUSINESS OR MINISTRY OF FAMILY RESEARCH COUNCIL, THE AFFECTED DIRECTOR SHALL ANSWER ANY QUESTIONS ABOUT THE MATTER THAT OTHER BOARD MEMBERS MAY HAVE. IN ANY VOTE ON SUCH MATTER, WHETHER BY THE BOARD OR ONE OF ITS COMMITTEES, THE VOTE OF THE AFFECTED DIRECTOR SHALL NOT BE COUNTED FOR PURPOSES OF A QUORUM NOR SHALL HE VOTE ON THE MATTER. THE MINUTES SHALL REFLECT THE FACT THAT THE DIRECTOR DID NOT VOTE ON THE ISSUE. IF A CONFLICT OF INTEREST ON THE PART OF A DIRECTOR AS TO A MATTER NOT PENDING FOR APPROVAL BEFORE THE BOARD OF DIRECTORS IS DISCLOSED OR COMES TO THE KNOWLEDGE OF THE CHAIRMAN OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS, THE CHAIRMAN SHALL EXERCISE HIS BEST JUDGMENT ABOUT THE APPROPRIATE COURSE TO FOLLOW, WHICH MAY INCLUDE: --APPROVAL OF A TRANSACTION IN WHICH THE DIRECTOR HAS BENEFITED, DIRECTLY OR INDIRECTLY, IF HE IS REASONABLY CERTAIN THAT THE BEST INTERESTS OF FAMILY RESEARCH COUNCIL WILL BE SERVED THEREBY; OR --REFERRAL OF THE ISSUE TO LEGAL COUNSEL FOR ADVICE; OR --REFERRAL OF THE ISSUE TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OR TO THE FULL BOARD, FOR DECISION. IN ALL CASES IN WHICH THE CHAIRMAN OF THE AUDIT COMMITTEE OF THE BOARD DETERMINES THAT THERE IS A CONFLICT OF INTEREST CONCERNING A PARTICULAR TRANSACTION INVOLVING A DIRECTOR, THE FULL BOARD SHALL BE NOTIFIED OF THE RESOLUTION OF THE ISSUE AND THE AFFECTED DIRECTOR SHALL ANSWER ANY QUESTIONS ABOUT THE MATTER BOARD MEMBERS MAY HAVE. IN EACH INSTANCE, THE CHAIRMAN OF THE BOARD OF DIRECTORS SHALL REPORT THE EXISTENCE OF A CONFLICT OF INTEREST AND HIS ACTIONS CONCERNING IT TO THE REMAINDER OF THE BOARD OF DIRECTORS WITHIN A REASONABLE TIME FOLLOWING HIS DECISION. THESE PROCEDURES SHALL BE FOLLOWED BY THE VICE CHAIRMAN OF THE BOARD OF DIRECTORS IN REGARD TO ANY CONFLICT OF INTEREST INVOLVING THE CHAIRMAN OF THE BOARD OF DIRECTORS. IF THE CHAIRMAN OF THE BOARD OF DIRECTORS (OR THE VICE CHAIRMAN, IN THE CASE OF CONFLICTS OF INTEREST INVOLVING THE CHAIRMAN OF THE BOARD) DETERMINES IN REGARD TO A MATTER REPORTED AS A CONFLICT OF INTEREST THAT NO CONFLICT EXISTS, HE NEED NOT NOTIFY THE BOARD OF DIRECTORS BUT THE SECRETARY OF THE CORPORATION SHALL KEEP A RECORD OF THE DECISION WHICH SHALL BE AVAILABLE TO THE BOARD MEMBERS UPON REQUEST. RESOLVING CONFLICTS OF INTEREST INVOLVING AN EMPLOYEE OR EXECUTIVE: IF A CONFLICT OF INTEREST ON THE PART OF AN EMPLOYEE OR EXECUTIVE IS DISCLOSED OR COMES TO THE KNOWLEDGE OF THE EXECUTIVE TO WHOM AN EMPLOYEE REPORTS, OR TO THE SUPERVISOR OF AN EXECUTIVE, THE EXECUTIVE OR SUPERVISOR SHALL, IN THE CASE OF AN EMPLOYEE, REFER THE MATTER TO THE SENIOR STAFF AND, IN THE CASE OF AN EXECUTIVE, THE SUPERVISOR SHALL REFER THE MATTER TO THE EXECUTIVE COMMITTEE FOR RESOLUTION ABOUT THE APPROPRIATE COURSE OF ACTION, WHICH MAY INCLUDE: --APPROVAL OF A TRANSACTION IN WHICH THE EMPLOYEE OR EXECUTIVE HAS BENEFITED, DIRECTLY OR INDIRECTLY, IF HE IS REASONABLY CERTAIN THAT THE BEST INTERESTS OF FAMILY RESEARCH COUNCIL WILL BE SERVED THEREBY; OR --REFERRAL OF THE ISSUE TO LEGAL COUNSEL FOR ADVICE; OR --REFERRAL OF THE ISSUE TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OR TO THE FULL BOARD, FOR DECISION. IN SUCH CASES, IF THE AUDIT COMMITTEE OF THE BOARD DETERMINES THAT THERE IS A CONFLICT OF INTEREST CONCERNING A PARTICULAR TRANSACTION INVOLVING AN EMPLOYEE OR EXECUTIVE, THE FULL BOARD SHALL BE NOTIFIED OF THE RESOLUTION OF THE ISSUE AND THE AFFECTED EMPLOYEE OR EXECUTIVE SHALL ANSWER ANY QUESTIONS ABOUT THE MATTER BOARD MEMBERS MAY HAVE.
	FORM 990, PART VI, SECTION B, LINE 15A	DETERMINING COMPENSATION OF FRC'S PRESIDENT AND CEO: THE CFO MAKES REFERENCE TO COMPENSATION INFORMATION CONTAINED IN THE FORMS 990 OF SIMILAR ORGANIZATIONS, ALONG WITH MARKET SURVEY DATA, AND COMPARES IT TO THE PRESIDENT'S CURRENT COMPENSATION. THE CFO THEN SUBMITS AN ANALYSIS TO FRC'S AUDIT COMMITTEE FOR THEIR REVIEW AND DECISION. THE AUDIT COMMITTEE REVIEWS, DISCUSSES, AND SETS THE PRESIDENT'S COMPENSATION. THE COMMITTEE THEN MAKES A CONTEMPORANEOUS RECORDING OF ITS DELIBERATION PROCESS. DETERMINING COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES: COMPENSATION CHANGES ARE ESTABLISHED BY THE FINANCE DEPARTMENT ON AN ANNUAL BASIS BASED ON AVAILABLE MARKET DATA. CHANGES ARE APPROVED BY THE PRESIDENT.
	FORM 990, PART VI, SECTION C, LINE 19	FRC PROVIDES COPIES OF ITS 990, 990-T, FORM 1023, AND FINANCIAL STATEMENTS UPON REQUEST. IT ALSO WILL PROVIDE A COPY OF ITS CONFLICT OF INTEREST POLICY, BUT NOT ANNUAL RESPONSES FROM DIRECTORS. FRC DOES NOT DISCLOSE ITS GOVERNING DOCUMENTS.
	PART XII, LINE 2C	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Identifier

Return Reference

Explanation

FORM 990, PART VI, SECTION B, LINE 11

ONCE FORM 990 HAS BEEN PREPARED, IT GOES TO FRC'S TOP MANAGEMENT FOR REVIEW, AND THEN THE AUDIT COMMITTEE (INCLUDING LEGAL COUNSEL). THE FULL FRC BOARD RECEIVES A COPY OF THE FORM 990 WITHOUT SCHEDULE B INFORMATION.

FORM 990, PART VI, SECTION B, LINE 12C

RESOLVING CONFLICTS OF INTEREST INVOLVING A DIRECTOR: IF A DIRECTOR HAS AN ACTUAL CONFLICT OF INTEREST IN REGARD TO A MATTER OF BUSINESS PENDING BEFORE THE BOARD OF DIRECTORS AS TO THE BUSINESS OR MINISTRY OF FAMILY RESEARCH COUNCIL, THE AFFECTED DIRECTOR SHALL ANSWER ANY QUESTIONS ABOUT THE MATTER THAT OTHER BOARD MEMBERS MAY HAVE. IN ANY VOTE ON SUCH MATTER, WHETHER BY THE BOARD OR ONE OF ITS COMMITTEES, THE VOTE OF THE AFFECTED DIRECTOR SHALL NOT BE COUNTED FOR PURPOSES OF A QUORUM NOR SHALL HE VOTE ON THE MATTER. THE MINUTES SHALL REFLECT THE FACT THAT THE DIRECTOR DID NOT VOTE ON THE ISSUE. IF A CONFLICT OF INTEREST ON THE PART OF A DIRECTOR AS TO A MATTER NOT PENDING FOR APPROVAL BEFORE THE BOARD OF DIRECTORS IS DISCLOSED OR COMES TO THE KNOWLEDGE OF THE CHAIRMAN OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS, THE CHAIRMAN SHALL EXERCISE HIS BEST JUDGMENT ABOUT THE APPROPRIATE COURSE TO FOLLOW, WHICH MAY INCLUDE: --APPROVAL OF A TRANSACTION IN WHICH THE DIRECTOR HAS BENEFITED, DIRECTLY OR INDIRECTLY, IF HE IS REASONABLY CERTAIN THAT THE BEST INTERESTS OF FAMILY RESEARCH COUNCIL WILL BE SERVED THEREBY; OR --REFERRAL OF THE ISSUE TO LEGAL COUNSEL FOR ADVICE; OR --REFERRAL OF THE ISSUE TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OR TO THE FULL BOARD, FOR DECISION. IN ALL CASES IN WHICH THE CHAIRMAN OF THE AUDIT COMMITTEE OF THE BOARD DETERMINES THAT THERE IS A CONFLICT OF INTEREST CONCERNING A PARTICULAR TRANSACTION INVOLVING A DIRECTOR, THE FULL BOARD SHALL BE NOTIFIED OF THE RESOLUTION OF THE ISSUE AND THE AFFECTED DIRECTOR SHALL ANSWER ANY QUESTIONS ABOUT THE MATTER BOARD MEMBERS MAY HAVE. IN EACH INSTANCE, THE CHAIRMAN OF THE BOARD OF DIRECTORS SHALL REPORT THE EXISTENCE OF A CONFLICT OF INTEREST AND HIS ACTIONS CONCERNING IT TO THE REMAINDER OF THE BOARD OF DIRECTORS WITHIN A REASONABLE TIME FOLLOWING HIS DECISION. THESE PROCEDURES SHALL BE FOLLOWED BY THE VICE CHAIRMAN OF THE BOARD OF DIRECTORS IN REGARD TO ANY CONFLICT OF INTEREST INVOLVING THE CHAIRMAN OF THE BOARD OF DIRECTORS. IF THE CHAIRMAN OF THE BOARD OF DIRECTORS (OR THE VICE CHAIRMAN, IN THE CASE OF CONFLICTS OF INTEREST INVOLVING THE CHAIRMAN OF THE BOARD) DETERMINES IN REGARD TO A MATTER REPORTED AS A CONFLICT OF INTEREST THAT NO CONFLICT EXISTS, HE NEED NOT NOTIFY THE BOARD OF DIRECTORS BUT THE SECRETARY OF THE CORPORATION SHALL KEEP A RECORD OF THE DECISION WHICH SHALL BE AVAILABLE TO THE BOARD MEMBERS UPON REQUEST. RESOLVING CONFLICTS OF INTEREST INVOLVING AN EMPLOYEE OR EXECUTIVE: IF A CONFLICT OF INTEREST ON THE PART OF AN EMPLOYEE OR EXECUTIVE IS DISCLOSED OR COMES TO THE KNOWLEDGE OF THE EXECUTIVE TO WHOM AN EMPLOYEE REPORTS, OR TO THE SUPERVISOR OF AN EXECUTIVE, THE EXECUTIVE OR SUPERVISOR SHALL, IN THE CASE OF AN EMPLOYEE, REFER THE MATTER TO THE SENIOR STAFF AND, IN THE CASE OF AN EXECUTIVE, THE SUPERVISOR SHALL REFER THE MATTER TO THE EXECUTIVE COMMITTEE FOR RESOLUTION ABOUT THE APPROPRIATE COURSE OF ACTION, WHICH MAY INCLUDE: --APPROVAL OF A TRANSACTION IN WHICH THE EMPLOYEE OR EXECUTIVE HAS BENEFITED, DIRECTLY OR INDIRECTLY, IF HE IS REASONABLY CERTAIN THAT THE BEST INTERESTS OF FAMILY RESEARCH COUNCIL WILL BE SERVED THEREBY; OR --REFERRAL OF THE ISSUE TO LEGAL COUNSEL FOR ADVICE; OR --REFERRAL OF THE ISSUE TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OR TO THE FULL BOARD, FOR DECISION. IN SUCH CASES, IF THE AUDIT COMMITTEE OF THE BOARD DETERMINES THAT THERE IS A CONFLICT OF INTEREST CONCERNING A PARTICULAR TRANSACTION INVOLVING AN EMPLOYEE OR EXECUTIVE, THE FULL BOARD SHALL BE NOTIFIED OF THE RESOLUTION OF THE ISSUE AND THE AFFECTED EMPLOYEE OR EXECUTIVE SHALL ANSWER ANY QUESTIONS ABOUT THE MATTER BOARD MEMBERS MAY HAVE.

FORM 990, PART VI, SECTION B, LINE 15A

DETERMINING COMPENSATION OF FRC'S PRESIDENT AND CEO: THE CFO MAKES REFERENCE TO COMPENSATION INFORMATION CONTAINED IN THE FORMS 990 OF SIMILAR ORGANIZATIONS, ALONG WITH MARKET SURVEY DATA, AND COMPARES IT TO THE PRESIDENT'S CURRENT COMPENSATION. THE CFO THEN SUBMITS AN ANALYSIS TO FRC'S AUDIT COMMITTEE FOR THEIR REVIEW AND DECISION. THE AUDIT COMMITTEE REVIEWS, DISCUSSES, AND SETS THE PRESIDENT'S COMPENSATION. THE COMMITTEE THEN MAKES A CONTEMPORANEOUS RECORDING OF ITS DELIBERATION PROCESS. DETERMINING COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES: COMPENSATION CHANGES ARE ESTABLISHED BY THE FINANCE DEPARTMENT ON AN ANNUAL BASIS BASED ON AVAILABLE MARKET DATA. CHANGES ARE APPROVED BY THE PRESIDENT.

FORM 990, PART VI, SECTION C, LINE 19

FRC PROVIDES COPIES OF ITS 990, 990-T, FORM 1023, AND FINANCIAL STATEMENTS UPON REQUEST. IT ALSO WILL PROVIDE A COPY OF ITS CONFLICT OF INTEREST POLICY, BUT NOT ANNUAL RESPONSES FROM DIRECTORS. FRC DOES NOT DISCLOSE ITS GOVERNING DOCUMENTS.

PART XII, LINE 2C

THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

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