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
BADDOUR CENTER INC
Employer identification number
64-0578661
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.") ....
1,247,452
1,640,423
1,905,768
1,708,467
1,999,504
8,501,614
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3..
1,247,452
1,640,423
1,905,768
1,708,467
1,999,504
8,501,614
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)..
3,299,269
6
Public Support. Subtract line 5 from line 4.
5,202,345
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..
1,247,452
1,640,423
1,905,768
1,708,467
1,999,504
8,501,614
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
477,376
744,138
408,032
254,832
260,601
2,144,979
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
108,444
112,161
103,754
130,071
113,085
567,515
11
Total support (Add lines 7 through 10).
11,214,108
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
30,965,410
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
46.390 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
48.470 %
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
OTHER INCOME CONSISTS OF CAMPUS VENDING MACHINES REVENUE; SALE OF HOLIDAY CARDS; COOKBOOKS AND RECORDINGS OF THE MIRACLES; PERFORMACES BY THE CENTER'S TRAVELING CHOIR, THE MIRACLES; AND VARIOUS RELATED ACTIVITIES.
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
10000105
Software Version:
2010v3.2
-
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
BADDOUR CENTER INC
Employer identification number
64-0578661
Identifier
Return Reference
Explanation
Form 990, Part VI, Line 19
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
THE CENTER PROVIDES COPIES OF ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, CODE OF ETHICS AND FINANCIAL STATEMENTS UPON REQUEST.
Form 990, Part VI, Line 15b
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
THE BADDOUR CENTER'S COMPENSATION PLAN IS THE BASIS FOR DETERMINING SALARY RANGES FOR ALL EMPLOYEES. THE PLAN UTILIZES A SERIES OF COMPENSABLE FACTORS TO ANALYZE RESPECTIVE JOB DESCRIPTIONS AND ESTABLISH JOB/PAY GRADES AND ACCOMPANYING SALARY RANGES. GRADES CLASSIFY BETWEEN 5 AND 25. IDEALLY, EACH GRADE'S MID-POINT IS ALIGNED WITH MARKET. THE PLAN IS STRATEGICALLY DESIGNED SO THAT UPWARD (OR DOWNWARD) CHANGES AND/OR FLUCTUATIONS TO A SPECIFIC CLASSIFICATION(S) DOES NOT NEGATIVELY IMPACT THE OVERALL INTEGRITY OF THE PLAN. EMPLOYEES WHOSE EVALUATION SCORES MEET CERTAIN KNOWN LEVELS ARE ELIGIBLE FOR MERIT INCREASES. THE PERCENTAGE OF INCREASE IS BASED ON MANY FACTORS, INLUDING THE PROJECTED CPI, AND IS AFFIRMED BY THE CENTER'S BOARD OF TRUSTEES. IF AND WHEN AVAILABLE, EMPLOYEE BONUSES ARE ESTABLISHED USING SIMILAR FORMULAS. HUMAN RESOURCES MIGHT ALSO, SOMETIMES, BE REQUIRED TO ADJUST (I.E., INCREASE) CERTAIN EMPLOYEES/GRADES IN ORDER TO PREVENT COMPRESSION AND/OR INVERSION OF A GRADE/RANGE. THE EXECUTIVE DIRECTOR'S INITIAL SALARY WAS SET BY THE BOARD OF TRUSTEES, AND THE CHIEF FINANCIAL OFFICER'S INITIAL SALARY WAS SET BY THE EXECUTIVE DIRECTOR. BOTH WERE DONE WITHIN THE FRAMEWORK OF THE COMPENSATION PLAN. ANY SUBSEQUENT INCREASES FOR EITHER POSITION ARE CONSISTENT WITH THE AFOREMENTIONED POINTS OF THE COMPENSATION PLAN. ANY POTENTIAL INCREASES AND/OR BONUSES WHICH MIGHT FALL OUTSIDE OF THE PLAN'S GUIDELINES WOULD HAVE TO BE REVIEWED/APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES.THE CHAIRPERSON OF THE HUMAN RESOURCES COMMITTEE, AN INDEPENDENT MEMBER OF THE BOARD OF TRUSTEES, ANNUALLY REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER UTILIZING VARIOUS FINANCIAL REPORTS AS WELL AS SALARY DATA FOR THE STATE OF MISSISSIPPI. IN ADDITION, CONTACTS ARE MADE WITH BOARD MEMBERS AND OTHER EXECUTIVE PERSONNEL ASSOCIATED WITH OTHER 501(C)(3) CHARITABLE ORGANIZATIONS TO SOLICIT COMPENSATION INFORMATION REGARDING THEIR CHIEF EXECUTIVE AND FINANCIAL OFFICERS. A FORMAL LETTER OF FINDINGS IS PROVIDED TO MEMBERS OF THE AUDIT COMMITTEE, CHAIRPERSON OF THE FINANCE AND INVESTMENT COMMITTEE AND CHAIRPERSON OF THE BOARD OF TRUSTEES AS PART OF THEIR ANNUAL REVIEW OF FORM 990 AS TO WHETHER THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER IS (1) CONSISTENT WITH THE GATHERED INFORMATION, (2) CONSISTENT WITH THE BADDOUR CENTER'S APPROVED COMPENSATION PLAN AND (3) APPROPRIATE FOR THE SCOPE OF SERVICES EXPECTED FROM THESE TWO POSITIONS.
Form 990, Part VI, Line 12c
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
THE CENTER REQUESTS AN ANNUAL REPRESENTATION FROM EACH TRUSTEE REGARDING COMPLIANCE WITH THE CENTER'S CONFLICTS OF INTEREST POLICY AND CODE OF ETHICS. THE EXECUTIVE COMMITTEE MUST APPROVE TRANSACTIONS WITH RELATED PARTIES THAT EXCEED A MINIMUM THRESHOLD AND, EACH QUARTER, A REPORT OF ALL RELATED PARTY TRANSACTIONS IS PRESENTED TO THE EXECUTIVE COMMITTEE.
Form 990, Part VI, Line 11
Form 990, Part VI, Line 11: Form 990 Review Process
FORM 990 IS REVIEWED BY EACH MEMBER OF THE CENTER'S AUDIT COMMITTEE, THE CHARIPERSON OF THE FINANCE AND INVESTMENT COMMITTEE AND THE CHAIRPERSON OF THE BOARD OF TRUSTEES. A COPY OF FROM 990 IS MAILED IN A TIMELY MANNER TO EACH MEMBER OF THE BOARD OF TRUSTEES PRIOR TO THE FILING DUE DATE.
Form 990, Part VI, Line 2
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
PAUL BADDOUR - FATHER OF TRUSTEES PAUL BADDOUR, JR. AND KRISTEN BADDOUR MONTGOMERY, BROTHER OF TRUSTEE DON BADDOUR, UNCLE OF TRUSTEE SHEA BADDOUR VEAZEY AND COUSIN OF TRUSTEE MARGY GRAHAM.PAUL BADDOUR, JR. - SON OF TRUSTEE PAUL BADDOUR, BROTHER OF TRUSTEE KRISTEN BADDOUR MONTGOMERY, NEPHEW OF TRUSTEE DON BADDOUR, COUSIN OF TRUSTEE SHEA BADDOUR VEAZEY AND SECOND COUSIN OF TRUSTEE MARGY GRAHAM.KRISTEN BADDOUR MONTGOMERY - DAUGHTER OF TRUSTEE PAUL BADDOUR, SISTER OF TRUSTEE, PAUL BADDOUR, JR., NIECE OF TRUSTEE DON BADDOUR, COUSIN OF TRUSTEE SHEA BADDOUR VEAZEY AND SECOND COUSIN OF TRUSTEE MARGY GRAHAM.SHEA BADDOUR VEAZEY - DAUGHTER OF TRUSTEE DON BADDOUR, NIECE OF TRUSTEE PAUL BADDOUR, COUSIN OF TRUSTEES PAUL BADDOUR, JR, AND KRISTEN BADDOUR MONTGOMERY AND SECOND COUSIN OF TRUSTEE MARGY GRAHAM.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.