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
COMPREHENSIVE HEALTH EDUCATION FOUNDATION
Employer identification number
91-6186093
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.") ....
465,493
178,228
171,090
296,729
438,924
1,550,464
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..
3,300
3,300
4
Total. Add lines 1 through 3..
465,493
178,228
171,090
300,029
438,924
1,553,764
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)..
586,854
6
Public Support. Subtract line 5 from line 4.
966,910
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..
465,493
178,228
171,090
300,029
438,924
1,553,764
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
388,359
532,255
457,033
470,445
402,485
2,250,577
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..
25,945
16,245
13,273
10,370
65,833
11
Total support (Add lines 7 through 10).
3,870,174
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
852,200
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
24.980 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
24.370 %
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
THE COMPREHENSIVE HEALTH EDUCATION FOUNDATION (C.H.E.F.) NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS OR THE GENERAL PUBLIC UNDER SECTION 509(A)(1) AND 170(B)(1)(A)(VI), UNDER THE FACTS AND CIRCUMSTANCES TEST OF TREASURY REGULATION SECTION 1.170A-9(F)(3).1. PERCENTAGE OF FINANCIAL SUPPORTCHEF HAS RECEIVED AN AVERAGE OF SUBSTANTIALLY MORE THAN 10% OF ITS SUPPORT FROM GOVERNMENTAL AND OTHER PUBLIC SOURCES OVER THE PERIOD 2006-2010. THE PUBLIC SUPPORT PERCENTAGE AVERAGE FOR THE PRIOR THREE YEARS, 2007, 2008 AND 2009, WERE 37.67%, 28.88%, AND 24.37%, RESPECTIVELY. THE CURRENT CALCULATION ON THE 2010 TAX RETURN IS 24.98%. 2. ATTRACTION OF PUBLIC SUPPORT C.H.E.F. ACTIVELY AND CONTINUOUSLY SEEKS PUBLIC SUPPORT FOR ITS PROGRAMS. C.H.E.F. STAFF MEMBERS RESEARCH AND SUBMIT APPLICATIONS FOR GRANTS FROM GOVERNMENT, CORPORATE AND NONPROFIT ORGANIZATIONS. C.H.E.F. ALSO SOLICITS BOTH CORPORATE AND PHILANTHROPIC SPONSORSHIP AND CONTRIBUTIONS TO PROGRAMS. C.H.E.F. MANAGES AND, IN 2010, WE SUBMITTED FIVE GOVERNMENTAL AND TWO PHILANTHROPIC GRANT APPLICATIONS.3. SOURCES OF SUPPORTC.H.E.F.'S LARGEST SOURCES OF SUPPORT ARE GRANTS FROM GOVERNMENTAL AGENCIES AND OTHER NONPROFIT FUNDERS THAT SUPPORT HEALTH EDUCATION AND HEALTH PROMOTION PROGRAMS. C.H.E.F. DOES NOT RECEIVE SIGNIFICANT FUNDING FROM ANY ONE FAMILY OR CORPORATION. THE ORGANIZATION AIMS TO INCREASE SUPPORT BY CONTINUOUSLY PURSUING GRANT OPPORTUNITIES.4. REPRESENTATIVE GOVERNING BODYC.H.E.F.'S GOVERNING BODY REPRESENTS BROAD PUBLIC INTERESTS. CHEF HAS A SEVEN MEMBER VOLUNTARY BOARD WHOSE MEMBERS ARE SELECTED FOR THEIR KNOWLEDGE AND EXPERTISE IN THE FIELDS OF HEALTH, EDUCATION, PHILANTHROPY AND BUSINESS, AND THEIR CIVIC AND PROFESSIONAL AFFILIATIONS. ALL OF CHEF'S BOARD MEMBERS ARE INDEPENDENT AS THAT TERM IS DEFINED FOR PURPOSES OF FORM 990 REPORTING. GEOGRAPHICALLY, THE BOARD REPRESENTS WESTERN, CENTRAL AND EASTERN WASHINGTON STATE. 5. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES C.H.E.F. PROVIDES SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUAL BASIS, AND MAINTAINS A DEFINITIVE PROGRAM OF PUBLIC HEALTH EDUCATION THROUGH CONVENING, TRAINING, AND DISTRIBUTION OF EDUCATIONAL MATERIALS. C.H.E.F. CONDUCTS PUBLIC HEALTH EDUCATION PROGRAMS CO-SPONSORED BY STATE AGENCIES, SUCH AS THE WASHINGTON STATE DEPARTMENT OF HEALTH AND UNIVERSITY OF WASHINGTON; LOCAL GOVERNMENT SUCH AS THE SEATTLE KING COUNTY PUBLIC HEALTH, PUBLIC HOUSING ASSOCIATIONS AND OTHER CHARITABLE ORGANIZATIONS SUCH AS SENIOR SERVICES . C.H.E.F. PROVIDES 1) EDUCATIONAL WORKSHOPS FOR PUBLIC HEALTH AND PUBLIC HOUSING LEADERS WITHIN WASHINGTON STATE, 2) EDUCATIONAL WORKSHOPS FOR ORGANIZATIONS SERVING OLDER ADULTS WITHIN WASHINGTON STATE, AND 3) EDUCATIONAL MATERIALS AND TRAINING SERVICES FOR EARLY CHILDHOOD CAREGIVERS AND TEACHERS ACROSS THE COUNTRY. C.H.E.F. IS ACCOUNTABLE TO THE GOVERNMENT AGENCIES THAT CO-SPONSOR ITS PROGRAMS AND OTHERWISE PROVIDE FUNDING. MEMBERS OF THE GENERAL PUBLIC WHO HAVE SPECIAL KNOWLEDGE AND EXPERTISE IN PUBLIC HEALTH ISSUES PARTICIPATE IN C.H.E.F.S PROGRAMS. C.H.E.F. ALSO MAINTAINS A WEBSITE THAT PROVIDES PUBLIC ACCESS TO EDUCATIONAL PUBLICATIONS AND RESOURCES.C.H.E.F. ALSO PROVIDES INDIRECT SERVICE TO THE GENERAL PUBLIC THROUGH A LARGE GRANT AWARD FROM THE ROBERT WOOD JOHNSON FOUNDATION. WE PROVIDE TRAINING AND COACHING TO HEALTH AND HUMAN SERVICE ORGANIZATIONS WITH THE GOAL OF INCREASING THEIR ORGANIZATIONAL SUSTAINABILITY.C.H.E.F. WORKS WITH GOVERNMENT AND NONPROFIT PARTNERS IN WASHINGTON STATE TO CREATE HEALTHY PUBLIC HOUSING COMMUNITIES WHERE IT IS THE NORM FOR RESIDENTS TO SUPPORT THE GROWTH AND DEVELOPMENT OF CHILDREN AND YOUTH, BREATHE CLEAN AIR, BE PHYSICALLY ACTIVE, EAT HEALTHILY, CONNECT WITH NEIGHBORS, AND ADVOCATE FOR CHANGE IN THE SYSTEMS AND POLICIES THAT AFFECT THEIR HEALTH.IN 2010, C.H.E.F. PARTNERED WITH THE ASSOCIATION OF WASHINGTON HOUSING AUTHORITIES AND THE PACIFIC NORTHWEST REGIONAL COUNCIL OF THE NATIONAL ASSOCIATION OF HOUSING AND REDEVELOPMENT OFFICERS ON A GRANT FUNDED BY THE WASHINGTON DEPARTMENT OF HEALTH. THE PURPOSE OF THE PROJECT IS TO FACILITATE PUBLIC HOUSING AUTHORITIES TO ADOPT NO-SMOKING POLICIES AND TO HELP RESIDENTS QUIT USING TOBACCO. WE HAVE PARTNERED WITH PUBLIC HOUSING AUTHORITIES, PUBLIC HEALTH DEPARTMENTS AND NONPROFIT ORGANIZATIONS IN THREE WASHINGTON COUNTIES (I.E. CLARK, PIERCE AND SPOKANE) TO MAKE IT EASIER FOR POOR, PUBLIC HOUSING RESIDENTS TO EAT HEALTHIER FOODS AND BE PHYSICALLY ACTIVE. IN ADDITION, WE HAVE PARTNERED WITH THE STATE CHILDHOOD OBESITY PREVENTION COALITION TO END CHILDHOOD OBESITY IN WASHINGTON.
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
COMPREHENSIVE HEALTH EDUCATION FOUNDATION
Employer identification number
91-6186093
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
MANAGEMENT AND LEGAL COUNCIL REVIEWS THE FORM 990 BEFORE IT IS FILED. THERE IS NO REVIEW BY THE BOARD.
FORM 990, PART VI, SECTION B, LINE 12C
CONFLICT OF INTEREST DISCLOSURES ARE REQUIRED TO BE SIGNED ANNUALLY AND ARE KEPT ON FILE WITH THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 15
AN INDEPENDENT HR CONSULTING ORGANIZATION IS HIRED TO CONDUCT THE COMPENSATION REVIEW PROCESS FOR STAFF AND KEY EMPLOYEES. A COMPENSATION COMMITTEE IS CREATED, WHICH INCLUDES A REPRESENTATIVE FROM THE INDEPENDENT HR CONSULTING ORGANIZATION, C.H.E.F. PRESIDENT/CEO, C.H.E.F. VP/CFO, C.H.E.F. VP, C.H.E.F. ADMINISTRATIVE SERVICES DIRECTOR, AND ONE MEMBER FROM THE C.H.E.F. BOARD OF DIRECTORS. ALL STAFF COMPLETE A JOB ANALYSIS QUESTIONNAIRE, WHICH ARE FORWARDED TO THE INDEPENDENT HR CONSULTING ORGANIZATION TO CREATE POSITION DESCRIPTIONS. THE COMPENSATION COMMITTEE REVIEWS THE CURRENT COMPENSABLE FACTORS AND PLACEMENT CRITERIA TO MAKE CHANGES AS APPROPRIATE AND INDEPENDENTLY RANK EACH POSITION BASED ON THE COMPENSABLE JOB FACTORS, THEN THEY MEET TO DISCUSS AND AGREE UPON EACH POSITION'S RANKINGS. THE INDEPENDENT HR CONSULTING ORGANIZATION CONDUCTS A MARKET ANALYSIS AND USES THAT INFORMATION, ALONG WITH THE POSITION RANKINGS, TO PROPOSE A NEW SALARY SCHEDULE AND PLACEMENT OF POSITIONS WITHIN THE SCHEDULE. THE COMMITTEE APPROVES THE PROPOSED SALARY SCHEDULE AND POSITION PLACEMENTS AND THE PRESIDENT/CEO, VP/CFO, AND VP THEN ASSIGN POINTS TO EACH POSITION, BASED ON THE PLACEMENT CRITERIA, WHICH IS USED TO CALCULATE APPROPRIATE SALARIES.
FORM 990, PART VI, SECTION C, LINE 19
UPON REQUEST
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 1,233,556.
OVERSIGHT OF THE AUDIT:
PART XII, LINE 2C
FINANCE COMMITTEE PICKS THE AUDITOR AND REVIEWS THE AUDIT UPON COMPLETION
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.