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
BUENA VIDA CORP
Employer identification number
11-3237619
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.") ....
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..
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.
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..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
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).
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
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
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.") .
81,185
208,695
57,773
52,761
17,472
417,886
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......
24,551,567
25,817,329
27,024,693
25,707,958
26,403,927
129,505,474
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.
24,632,752
26,026,024
27,082,466
25,760,719
26,421,399
129,923,360
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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.
0
c
Add lines 7a and 7b..
0
8
Public Support (Subtract line 7c from line 6.)
129,923,360
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...
24,632,752
26,026,024
27,082,466
25,760,719
26,421,399
129,923,360
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
266,612
346,318
171,691
93,392
85,723
963,736
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
266,612
346,318
171,691
93,392
85,723
963,736
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.)
305,052
659,555
239,286
56,200
27,357
1,287,450
13
Total support (Add lines 9, 10c, 11 and 12.).
25,204,416
27,031,897
27,493,443
25,910,311
26,534,479
132,174,546
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
98.300 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
97.800 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
0.730 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
0.840 %
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 II, LINE 12, EXPLANATION OF OTHER INCOME: EXPENSE RECOVERIES ETC. MISCELLANEOUS INCOME
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
BUENA VIDA CORP
Employer identification number
11-3237619
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
THE SOLE MEMBER OF THE CORPORATION IS RIDGEWOOD-BUSHWICK SENIOR CITIZENS COUNCIL, INC.
FORM 990, PART VI, SECTION A, LINE 7A
RIDGEWOOD-BUSHWICK SENIOR CITIZENS COUNCIL, INC.,THE MEMBER, HAS THE EXCLUSIVE POWER TO ELECT DIRECTORS OF THE CORPORATION. THE MEMBER ELECTS DIRECTORS TO FILL VACANCIES ON THE BOARD AT THE ANNUAL MEETINGS OF THE MEMBER OR AT INTERVENING REGULAR OR SPECIAL MEETINGS OF THE MEMBER, IN THE EVENT A VACANCY ARISES IN THE INTERIM BETWEEN SUCH ANNUAL MEETINGS.
FORM 990, PART VI, SECTION A, LINE 7B
THE BOARD SHALL NOT, WITHOUT THE PRIOR APPROVAL OF THE MEMBER, UNDERTAKE OR IMPLEMENT ANY OF THE FOLLOWING ACTIONS: MERGING, SELLING SUBSTANTIALLY ALL OF THE ASSETS OF, OR CONSOLIDATING OR DISSOLVING THE CORPORATION.
FORM 990, PART VI, SECTION B, LINE 11
THE DRAFT 990 IS REVIEWED BY THE PRESIDENT AND VP OF FINANCE FOR APPROPRIATENESS OF THE NUMBERS AND CLASSIFICATIONS USED. ONCE THIS REVIEW IS COMPLETED, A COPY OF THE DRAFT 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR FURTHER REVIEW. THE PRESIDENT OR VP OF FINANCE WILL RESPOND AND ADDRESS ANY ISSUES RAISED BY ANY MEMBER OF THE BOARD OF DIRECTORS. AFTER ALL ISSUES HAVE BEEN ADDRESSED AND RESOLVED, THE 990 IS APPROVED FOR ELECTRONIC FILING BY THE PRESIDENT. IF ANY CHANGES WERE MADE TO THE DRAFT 990 A NEW COPY OF THE 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C
THE CORPORATION'S CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AND A WRITTEN ACKNOWLEDGEMENT IS OBTAINED FROM EACH BOARD MEMBER, DIRECTORS AND SENIOR PERSONNEL. IF THERE WAS NO GOOD FAITH DISCLOSURE, THE CORPORATION MAY AVOID THE CONTRACT OR TRANSACTION. THE BOARD MAKES EVERY EFFORT TO AVOID CONTRACTS WHICH MAY INVOKE A CONFLICT OF INTEREST. THE PRESIDENT AND CHIEF COMPLIANCE OFFICER SUMMARIZE ANY IDENTIFIED CONFLICTS AND ENSURE THAT ANY CONFLICTED INDIVIDUALS DO NOT PARTICIPATE IN DECISIONS ON MATTERS WHERE THEY MAY BE CONFLICTED.
FORM 990, PART VI, SECTION B, LINE 15
THE VICE PRESIDENT OF HUMAN RESOURCES COLLECTS COMPARATIVE DATA. COMPARABLE SALARY DATA IS OBTAINED FROM OTHER 990'S, COMPARABLE FACILITIES, VARIOUS ASSOCIATIONS THAT REPRESENT LONG TERM NURSING FACILITIES AND COLLEAGUES IN THE INDUSTRY. A RECOMMENDATION IS MADE TO THE EXECTIVE COMMITTEE FOR REVIEW AND APPROVAL. THE EXECUTIVE COMMITTEE THEN MAKES A RECOMMENDATION TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL FOR COMPENSATION MODIFICATIONS, IF ANY. THIS PROCESS WAS LAST DONE IN 2010.
FORM 990, PART VI, SECTION C, LINE 19
BUENA VIDA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, LINE 2C
AVERAGE HOURS PER WEEK FOR RELATED ORGANIZATIONS: CHRISTIANA FISHER - 52.5 ELENA ZULLO - 35 JEANNE LAINO - 35 SONIA RIVERA - 35
FORM 990, PART XII, LINE 2C
BUENA VIDA HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.