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.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
CO-LABORERS WITH CHRIST INC
Employer identification number
33-1039279
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 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 support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 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) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
50,609
151,351
82,400
52,550
100,659
437,569
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..
50,609
151,351
82,400
52,550
100,659
437,569
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)..
378,047
6
Public Support. Subtract line 5 from line 4.
59,522
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
50,609
151,351
82,400
52,550
100,659
437,569
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
12
22
4
3
2
43
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
437,612
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
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 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
13.600 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
15.200 %
16a
33 1/3% support test—2010.
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—2009.
If the organization did not check the 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—2010.
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—2009.
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) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 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) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(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) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(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 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
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—2009.
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) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: PART II, LINE 17A - 10% FACTS AND CIRCUMSTANCES TEST - 2010 ALTHOUGH CO-LABORERS WITH CHRIST, INC. DID NOT MEET THE 33-1/3% PUBLIC SUPPORT TEST DURING ITS FIRST FIVE YEARS, THE ORGANIZATION DID RECEIVE AT LEAST 10% OF ITS SUPPORT FROM THE GENERAL PUBLIC AND OTHER PUBLICLY SUPPORTED ORGANIZATIONS DURING THE PERIOD. WE BELIEVE THE ORGANIZATION QUALIFIES AS A PUBLICLY SUPPORTED SECTION 509(A)(1) AND 170(B)(1)(A)(VI) ORGANIZATION ACCORDING TO APPLICABLE REGULATIONS, AND PROVIDE THE FOLLOWING DETAILED STATEMENT OF FACTS AS SUPPORT FOR OUR CONCLUSION. 1. PERCENTAGE OF FINANCIAL SUPPORT: OVER THE PAST FIVE YEARS, THE ORGANIZATION HAS RECEIVED OVER $160,000 FROM THE GENERAL PUBLIC AND OTHER PUBLIC CHARITIES. FOR THE PAST SEVERAL YEARS, AND FOR THE OVERALL FIVE-YEAR PERIOD, THE ORGANIZATION HAS RECEIVED AT LEAST 10% OF ITS TOTAL SUPPORT FROM PUBLIC SOURCES. IN ONE RECENT YEAR ENDED 12/31/07, THE ORGANIZATION RAISED OVER 55% OF ITS GROSS SUPPORT FROM THE PUBLIC. THIS IS A VAST INCREASE OVER EARLIER YEARS, WHEN THE ORGANIZATION WAS STILL FORMING A FUNDRAISING STRATEGY, AND THE ORGANIZATION CURRENTLY APPEARS POISED TO CONTINUE THIS TREND. 2. SOURCES OF FINANCIAL SUPPORT: SIGNIFICANT CONTRIBUTIONS WERE RECEIVED OVER THE YEARS FROM A NUMBER OF NEW DONORS, AGAIN REFLECTING THE ORGANIZATION'S INCREASED FUNDRAISING EMPHASIS. IN EACH OF THE PAST FIVE YEARS, THE ORGANIZATION HAS RECEIVED CONTRIBUTIONS FROM INDIVIDUALS, CHURCHES, AND MISSION ORGANIZATIONS (CONTAINING 100 TO 900 INDIVIDUAL PUBLIC CONTRIBUTORS), AS WELL AS OTHER CHARITABLE ORGANIZATIONS. THE ORGANIZATION HAS SEEN IMPROVEMENT IN FUNDRAISING RESULTS, AND CONTINUES TO IMPLEMENT A PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC AND PUBLIC CHARITIES, INCLUDING THE ORGANIZATION'S WEBSITE, WHICH HAS BEEN UNDER DEVELOPMENT FOR THE PAST SEVERAL YEARS. THE ORGANIZATION HAD EXPERIENCED SET-BACKS IN FUNDRAISING EFFORTS WHEN ITS PRESIDENT HAD SOME HEALTH PROBLEMS, BUT THE ORGANIZATION IS COMMITTED TO PURSUE ADDITIONAL HELP THROUGH A FUND-RAISING FIRM, IF NECESSARY, TO REACH OUT FOR NEW DONORS. 3. REPRESENTATIVE GOVERNING BODY: THE ORGANIZATION HAS A DIVERSE BOARD OF DIRECTORS, INCLUDING PEOPLE WORKING IN THE CONSTRUCTION INDUSTRY, A CHURCH PASTOR FROM NEW HAMPSHIRE, A FINANCIAL MANAGER, A PASTOR FROM COSTA RICA, AND AN ARCHITECT FROM COSTA RICA; IT CONSTANTLY SEEKS DIRECTORS WHO SHARE ITS VISION FOR MINISTRY AND REPRESENT THE GEOGRAPHIC AREAS THEY MINISTER TO. 4. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES: THE ORGANIZATION IS PRIMARILY A MISSIONARY ORGANIZATION TO LATIN AMERICA AND SPAIN WHERE IT PLANTS NEW CHURCHES, CARE FOR AND SUPPORT PASTORS AND CHURCH LEADERS, ORGANIZE CONFERENCES AND RETREATS FOR RELIGIOUS LEADERS, PROVIDE RESOURCES AND EDUCATION. THESE CONFERENCES AND RETREATS ARE OPEN TO THE GENERAL PUBLIC, AND DESIGNED TO SERVE OLDER AND NEW CHURCHES. THESE ACTIVITIES ARE LIKELY TO APPEAL TO PERSONS SUPPORTING THE BROAD COMMON INTEREST IN EXPANDING AND SUPPORTING THE CHURCHES IN LATIN AMERICA AND SPAIN.
Schedule A (Form 990 or 990-EZ) 2010
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.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
CO-LABORERS WITH CHRIST INC
Employer identification number
33-1039279
Identifier
Return Reference
Explanation
OTHER INVESTMENT INCOME
FORM 990-EZ, PART I, LINE 4
BANK OF SAN JOSE 2..
OCCUPANCY, RENT, UTILITIES AND MAINTENENCE
FORM 990-EZ, PART I, LINE 14
DESCRIPTION: DEPRECIATION. AMOUNT: 2,001.
OTHER EXPENSES
FORM 990-EZ, PART I, LINE 16
DESCRIPTION: ACCOUNTING FEES. AMOUNT: 2,512. DESCRIPTION: TELEPHONE. AMOUNT: 2,805. DESCRIPTION: PLANT EXPENSES. AMOUNT: 2,642. DESCRIPTION: TRAVEL. AMOUNT: 19,358. DESCRIPTION: LODGING. AMOUNT: 4,341. DESCRIPTION: MEALS & ENT. AMOUNT: 3,503. DESCRIPTION: CONFERENCES AND MEETINGS. AMOUNT: 2,520. DESCRIPTION: BANK FEES. AMOUNT: 1,270. DESCRIPTION: LICENSES AND FEES. AMOUNT: 25. DESCRIPTION: BOOKS AND MATERIALS. AMOUNT: 1,535. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 1,298. DESCRIPTION: CUSTOMS. AMOUNT: 100. DESCRIPTION: TUITION. AMOUNT: 800. DESCRIPTION: BENEVOLENCE. AMOUNT: 1,050. DESCRIPTION: WEBSITE. AMOUNT: 505. TOTAL TO FORM 990-EZ, LINE 16: 44,264.
OTHER ASSETS
FORM 990-EZ, PART II, LINE 24
DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 5,393. END OF YEAR AMOUNT: 5,828.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
TY 2010 TransferPrsnlBnftContractsDecl
Name:
CO-LABORERS WITH CHRIST INC
EIN: 33-1039279
Declaration:
THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.