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
Christian Worship Hour
Employer identification number
46-0349721
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.") ....
388,498
543,254
828,144
780,196
1,683,963
4,224,055
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..
388,498
543,254
828,144
780,196
1,683,963
4,224,055
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)..
140,509
6
Public Support. Subtract line 5 from line 4.
4,083,546
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..
388,498
543,254
828,144
780,196
1,683,963
4,224,055
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
6,683
8,004
4,313
358
11,114
30,472
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).
4,254,527
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
95.980 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
91.800 %
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 (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
Christian Worship Hour
Employer identification number
46-0349721
Identifier
Return Reference
Explanation
Changes in Program Services
Form 990, Part III, line 3
Beginning in 2010, the Organization ceased presentation of the morning worship services of First Baptist Church, Aberdeen, South Dakota. Weekly worship services are now filmed in a studio independent of the First Baptist Church services.
Form 990, Part VI, Section A, line 4
Significant changes made in 2010 to the bylaws were as follows: Article I, Section 2 was added to establish of a formal mission statement. The Christian Worship Hour was ordained by God to proclaim the Gospel of the Lord Jesus Christ to the world. The Christian Worship Hour proclaims the Word of God simply and humbly in all its truth and purity, with special concern and compassion for the lost and with hope and encouragement for all believers. The Christian Worship Hour seeks to win the lost to Christ, to minister to the lonely, the elderly, and the shut-ins, and to nurture the saved in their daily walk with the Lord. Our purpose will always be to exalt the Lord Jesus Christ so that all may come to everlasting life through faith in Him, bringing glory to God the Father Almighty. Amen. The criteria for the board of directors was amended to the following (included as Article III, Section 1): A. The Board of Directors shall consist of no more than 12 members. B. Eligibility Criteria: Members must subscribe to our Statement of Faith. Members must have a personal relationship with Jesus Christ. Members must possess and demonstrate a Christian world view in their lives. C. Board members shall serve in perpetuity. D. Vacancies on the Board that create incomplete terms shall be filled by a unanimous vote of the Board, upon the recommendation of the Executive Committee, as soon as possible after an official resignation. The new Board member will serve out the term of the member replaced and shall become a regular member in his/her own right, eligible for an elective post at the next annual meeting. Terms of the officers were modified to the following (new Article IV, Section 1, Item B): The President shall serve a two year term while the Vice-President, Secretary, and Treasurer will serve one year terms. All supporting officers are eligible to be re-elected annually. Responsibilities of the officers were modified to the following in Article IV, Section 1, Item D: (1) The President shall preside at all Board meetings, shall appoint committee members, and enforce the provisions of these By-Laws. The President is an ex-officio member of all standing committees. (2) The Vice-President shall assist the President as needed in the discharge of his or her duties. In the absence of the President, the Vice-President shall assume the duties of the President. (3) The Secretary shall be responsible for the minutes of the Board, keep all approved minutes in a minute book, and send out copies of minutes to all. (4) The Treasurer shall oversee the funds of the organization, under the direction of, and in accordance with, instructions of the Board. The Treasurer shall see that accurate records of all receipts and disbursements are made and shall provide periodic financial reports to the Board and shall issue an annual fiscal report. The Board shall have the accounts of the Treasurer audited periodically. Such executive officers shall be elected by the Board of Directors and operate and function as the Executive Committee, unless the Board desires to construct an Executive Committee of its own configuration. Regardless of structure, the executive Committee must have the approval of the full Board of Directors. The provision related to distribution of proposed bylaw amendments was shortened from one week to two days (Article XI, Section 1). SECTION 1. AMENDMENTS: A. These by-laws may be amended by a two-thirds vote of Board members present at any meeting, provided a quorum is present, and provided a copy of the proposed amendment(s) is/are distributed to each board member at least two days prior to said meeting.
Form 990, Part VI, Section A, line 8b
There are no committees that have the authority to act without approval of the governing board.
Form 990, Part VI, Section B, line 11
A draft of the 990 will be reviewed by Brenda prior to filing. There is currently no formal review process for form 990 by the governing board.
Form 990, Part VI, Section C, line 19
These documents are not made available to the general public.
Changes in Net Assets or Fund Balances:
Form 990, Part XI, line 5:
Net unrealized gains on investments: 395.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.