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
NORWEGIAN CHRISTIAN HOME & HEALTH CENTER
Employer identification number
11-1633518
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.") .
274,526
127,705
127,478
65,979
52,046
647,734
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......
18,182,972
19,515,512
21,111,001
21,438,124
20,831,504
101,079,113
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.
18,457,498
19,643,217
21,238,479
21,504,103
20,883,550
101,726,847
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.)
101,726,847
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...
18,457,498
19,643,217
21,238,479
21,504,103
20,883,550
101,726,847
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
89,683
122,483
107,229
82,522
69,647
471,564
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
89,683
122,483
107,229
82,522
69,647
471,564
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.)
26,253
35,035
28,853
23,501
68,996
182,638
13
Total support (Add lines 9, 10c, 11 and 12.).
18,573,434
19,800,735
21,374,561
21,610,126
21,022,193
102,381,049
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
99.360 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
99.410 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
0.460 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
0.450 %
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: MISCELLANEOUS CAFETERIA INCOME TV CHARGES
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
NORWEGIAN CHRISTIAN HOME & HEALTH CENTER
Employer identification number
11-1633518
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
BOARD MEMBER TORRY BERNTSEN IS THE SON-IN-LAW OF BOARD CHAIRMAN GEORGE A. JENSEN. ASSISTANT SECRETARY LORI AAVIK IS THE DAUGHTER OF TREASURER RALPH AAVIK. MAGNUS AND RICHARD THOMPSON ARE FATHER AND SON.
FORM 990, PART VI, SECTION A, LINE 3
THE CENTER CONTRACTED WITH AN OUTSIDE ORGANIZATION, HEALTH CARE CONSULTANTS SERVICE INC, FOR MANAGEMENT SERVICES.
FORM 990, PART VI, SECTION B, LINE 11
UPON COMPLETION OF THE FORM 990 IT WILL BE REVIEWED BY THE CFO NO LATER THEN 10 DAYS PRIOR TO THE FILING DATE. THE RETURN WILL BE DISTRIBUTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENT. SHORTLY THEREAFTER THE RETURN WILL BE DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENT. ANY QUESTIONS OR COMMENTS WILL BE DIRECTED TO THE CFO. THE BOARD WILL DOCUMENT ITS REVIEW.
FORM 990, PART VI, SECTION B, LINE 12C
ANNUALLY, ALL EMPLOYEES ARE REQUIRED TO SIGN AN "EMPLOYEE ATTESTATION STATEMENT," WHICH REQUIRES THEM TO DISCLOSE ANY KNOWLEDGE THAT THEY MAY HAVE OF A CONFLICT OF INTEREST. EACH YEAR, THE POLICY IS REVIEWED AND REVISED, AND SENT TO THE EMPLOYEES FOR SIGNATURE. ANY POTENTIAL CONFLICTS ARE BROUGHT WITH THE APPROPRIATE MANAGEMENT PERSONNEL. THE POLICY WAS LAST REVIEWED AND REVISED IN OCTOBER 2010. THE BOARD MEMBERS ALSO HAVE TO SIGN A STATEMENT EACH YEAR, WHICH DISCLOSES ANY KNOWLEDGE THAT THEY MAY HAVE OF POTENTIAL OR ACTUAL CONFLICTS. IF A CONFLICT WOULD ARISE, IT WOULD BE BROUGHT THE BOARD'S ATTENTION FOR RESOLUTION. THE RESOLUTION WOULD BE DOCUMENTED IN THE MINUTES TO THE BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 15
THE SALARY OF THE EXECUTIVE DIRECTOR/ADMINISTRATOR IS DECIDED BY THE BOARD OF DIRECTORS AND IT INCLUDES A REVIEW AND APPROVAL BY THE BOARD. THE BOARD USES DATA AND/OR RESEARCH RELATED TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILAR FACILITIES. HIS SALARY IS VOTED ON DURING A BOARD MEETING, AND DOCUMENTED IN THE MINUTES TO THE MEETING. THE SALARY OF KEY EMPLOYEES AND TOP MANAGEMENT OFFICIALS ARE DECIDED DURING THE HIRING PROCESS BY THE ADMINISTRATOR AND ASSISTANT ADMINISTRATOR/HUMAN RESOURCES JOINTLY, WHICH INCLUDES A REVIEW OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILAR FACILITIES. AFTER THE HIRING PROCESS, NOMINAL SALARY INCREASES MAY BE MADE TAKING INTO ACCOUNT COST OF LIVING INCREASES AND THE FACILITY'S FINANCIAL SITUATION. PERIODIC SALARY REVIEWS OF KEY EMPLOYEES AND TOP MANAGEMENT MAY ALSO BE CONDUCTED TAKING INTO ACCOUNT EMPLOYEE PERFORMANCE AND ANY ADDITIONAL TASKS ASSIGNED INCLUDING A REVIEW OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILAR FACILITIES. THE BOARD AUTHORIZES THE ADMINISTRATOR TO INCREASE ALL ELIGIBLE NON-UNION EMPLOYEE SALARIES BY A CERTAIN PERCENTAGE; EACH INDIVIDUAL EMPLOYEE'S SALARY INCREASE IS DETERMINED BY THE ADMINISTRATOR. THERE WERE NO SALARY INCREASES IN 2010.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE ORGANIZATION ALSO FILES AN ANNUAL COST REPORT WITH THE NEW YORK STATE DEPARTMENT OF HEALTH WHICH CONTAINS FINANCIAL STATEMENTS AND RELATED NOTE DISCLOSURES. THIS COST REPORT IS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION A
THE FOLLOWING BOARD MEMBERS SERVE ON AVERAGE ONE HOUR PER WEEK ON THE RELATED ENTITY'S BOARD OF DIRECTORS: GEORGE JENSEN, ARLENE RUTUELO, TORRY BERNTSEN, JOHN CARLSON, AND ROY SWENSEN.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 1,410. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 110,532. PENSION LIABILTY ADJUSTMENT 797,942. TRANSFER OF PROPERTY TO AFFILIATE -943,852. TOTAL TO FORM 990, PART XI, LINE 5: -33,968.
FORM 990, PART XII, LINE 2C
THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.