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 HERALD ASSOCIATION INC
Employer identification number
13-1617086
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.") ....
6,773,701
8,896,472
15,293,253
9,362,715
10,556,163
50,882,304
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..
6,773,701
8,896,472
15,293,253
9,362,715
10,556,163
50,882,304
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)..
5,467,692
6
Public Support. Subtract line 5 from line 4.
45,414,612
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..
6,773,701
8,896,472
15,293,253
9,362,715
10,556,163
50,882,304
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
475,702
437,587
328,501
550,819
536,435
2,329,044
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..
64,443
76,614
22,400
17,874
47,504
228,835
11
Total support (Add lines 7 through 10).
53,440,183
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
2,578,194
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
84.980 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
83.480 %
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 HERALD ASSOCIATION INC
Employer identification number
13-1617086
Identifier
Return Reference
Explanation
DOING BUSINESS AS
FORM 990, PAGE 1, ITEM C
THE BOWERY MISSION KIDS WITH A PROMISE MONT LAWN CAMP AND RETREAT CENTER
ADDITIONAL INFORMATION
FORM 990
CHRISTIAN HERALD ASSOCIATION, DOING BUSINESS AS THE BOWERY MISSION AND KIDS WITH A PROMISE, HAS SERVED NEW YORKERS IN NEED SINCE 1879. OUR GOAL IS SIMPLE: TO BE THE MOST EFFECTIVE PROVIDER OF COMPASSIONATE CARE AND LIFE TRANSFORMATION FOR HURTING PEOPLE IN NEW YORK CITY. OUR VISION IS CLEAR: WE ARE CALLED TO MINISTER IN NEW YORK CITY TO MEN, WOMEN AND CHILDREN CAUGHT IN CYCLES OF POVERTY, HOPELESSNESS AND DEPENDENCIES OF MANY KINDS, AND TO SEE THEIR LIVES TRANSFORMED TO HOPE, JOY, LASTING PRODUCTIVITY AND ETERNAL LIFE THROUGH THE POWER OF JESUS CHRIST. OUR CHRISTIAN FAITH-BASED APPROACH TO THE WORST SOCIAL PROBLEMS OF THE CITY HAS BEEN THE FOUNDATION OF OUR SUCCESS FOR 132 YEARS. WE HAVE NEVER AFFILIATED WITH A PARTICULAR CHURCH OR DENOMINATION, AND OUR SERVICES ARE PROVIDED TO ALL REGARDLESS OF THEIR BELIEFS. OUR FIRST STEP IS TO OFFER COMPASSIONATE CARE TO MEET THE IMMEDIATE, PHYSICAL AND EMOTIONAL NEEDS OF EACH GUEST. THE FOLLOWING SERVICES ARE OFFERED TO BOTH MEN AND WOMEN, FREE OF CHARGE: CHAPEL SERVICES THREE TIMES A DAY; COOKED MEALS THREE TIMES A DAY; DAILY OVERNIGHT SHELTER IN THE WINTER; SHOWERS, HAIRCUTS AND CLOTHING; A WEEKLY MEDICAL CLINIC AND MONTHLY OPTOMETRIC CLINIC; AND OUTREACH TO STREET CORNERS AND PARKS IN MANHATTAN AND BROOKLYN. EACH SERVICE WE PROVIDE IS AN INVITATION TO A DEEPER LIFE CHANGE. WE FACILITATE LIFE TRANSFORMATION IN OUR RESIDENTIAL RECOVERY PROGRAMS FOR BOTH MEN AND WOMEN, WHICH INCORPORATE ONE-ON-ONE AND GROUP COUNSELING; ADDICTION RECOVERY AND FAMILY RESTORATION PROGRAMS; CAREER CENTERS OFFERING TUTORING, COMPUTER AND VOCATIONAL SKILLS TRAINING, AND JOB PREPARATION; AND PARTICIPATION IN DAILY WORK, WORSHIP, AND BIBLE STUDIES. IN 2011, 90 MEN AND WOMEN GRADUATED FROM OUR TWO RESIDENTIAL RECOVERY PROGRAMS THE BOWERY MISSION DISCIPLESHIP INSTITUTE AND THE BOWERY MISSION WOMENS CENTER AT HEARTSEASE HOME. EACH GRADUATE EXHIBITED FIVE SPECIFIC EVIDENCES OF FUTURE SUCCESS. TO GRADUATE, A PERSON MUST: 1. BE CONNECTED TO CHRIST. 2. BE CONNECTED TO FAMILY. 3. BE COMMITTED TO BEING CLEAN AND SOBER. 4. HAVE FOUND A JOB AND A PLACE TO LIVE. 5. HAVE A PLAN FOR THE FUTURE. OUR CHILDRENS PROGRAMS, KNOWN COLLECTIVELY AS KIDS WITH A PROMISE, REACH OUT TO HIGHLY AT-RISK CHILDREN THROUGH A COORDINATED PROGRAM WHICH EFFECTIVELY AND MEASURABLY CHANGES THEIR LIFE DIRECTION. CHILDREN AND THEIR FAMILIES ARE PROVIDED YEAR-ROUND WITH CHARACTER-BUILDING MENTORING, ACADEMIC TUTORING, AND HORIZON-BROADENING EXPERIENCES. PROGRAMS INCLUDE MONT LAWN CAMP, THE LEADERSHIP ACADEMY FOR TEENAGERS, AND YOUNG SCHOLARS FOR ELEMENTARY SCHOOL CHILDREN. IN 2011, IN ADDITION TO OUR 90 GRADUATES, THE BOWERY MISSION PROVIDED APPROXIMATELY 369,200 MEALS, 30,500 BAGS OF GROCERIES, 79,300 NIGHTS OF SHELTER, AND 53,200 ARTICLES OF CLOTHING, AS WELL AS SHOWERS, HAIRCUTS, 511 PROFESSIONAL DOCTORS APPOINTMENTS AND 92 EYE EXAMINATIONS AT OUR IN-HOUSE CLINIC. KIDS WITH A PROMISE SERVED MORE THAN 1,000 CHILDREN WITH SUMMER CAMP AND YEAR-ROUND MENTORING AND EDUCATIONAL OPPORTUNITIES. OUR WORK WAS SUPPORTED BY MORE THAN 33,800 DONORS, 63,500 VOLUNTEER HOURS, AND 3,490,359 OF IN-KIND DONATIONS.
ANY SIGNIFICANT NEW PROGRAM SERVICES NOT LISTED ON A PRIOR RETURN
FORM 990, PAGE 2, PART III, LINE 2
DURING 2011, CHRISTIAN HERALD ASSOCIATION BEGAN A NEW PROGRAM SERVICE WITHIN ITS OVERALL PROGRAM CALLED FRESH START CLEANING. THE PURPOSE OF THE CHRISTIAN HERALD ASSOCIATION AND FRESH START CLEANING IS TO SEE LIVES TRANSFORMED TO HOPE, JOY, AND LASTING PRODUCTIVITY AND ETERNAL LIFE THROUGH THE POWER OF JESUS CHRIST. AS A COMPLEMENT TO, AND CONTINUATION OF, THE WORK BEGUN IN THE CAREER CENTERS WE WILL PROVIDE A TRANSITIONAL JOB AND A SEASON OF INTENSE TRAINING FOR MEN AND WOMEN COMING OUT OF OUR PROGRAMS EQUIPPING THEM TO FLOURISH NOT ONLY IN THE NEXT JOB BUT IN ALL FUTURE JOBS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE 990 WILL BE REVIEWED AND APPROVED BY THE FINANCE AND AUDIT COMMITTEE PRIOR TO FILING. COPIES OF THE 990 WILL ALSO BE PROVIDED TO THE FULL BOARD.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
ON A YEARLY BASIS, THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY, AND APPROVES ANY NECESSARY REVISIONS. DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE THEN REQUIRED TO REVIEW THE UPDATED CONFLICT OF INTEREST POLICY, AND DISCLOSE ANY KNOWN CONFLICTS OF INTEREST. IF ANY CONFLICTS ARISE, THE BOARD ACTS ACCORDINGLY.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
THE COMPENSATION OF THE CEO IS DETERMINED BY THE EXECUTIVE COMMITTEE BASED ON, AMONG OTHER THINGS, INDUSTRY COMPARABLES AND SENIORITY. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS, WHICH THEN APPROVES THE FINAL COMPENSATION PACKAGE.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
THE CEO PERFORMS A COMPENSATION ANALYSIS BASED ON, AMONG OTHER THINGS, INDUSTRY COMPARABLES AND SENIORITY. THIS ANALYSIS IS THEN PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND INPUT. THE FINAL DETERMINATION ON COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS MADE BY THE CEO.
STATES WHERE COPY OF RETURN IS FILED
FORM 990, PAGE 6, PART VI, LINE 17
PENNSYLVANIA, TENNESSEE, VIRGINIA, WASHINGTON, WEST VIRGINIA, WISCONSIN
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
CHRISTIAN HERALD ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
RELATED ORGANIZATIONS
FORM 990, PAGE 7, PART VII
AVERAGE HOURS PER WEEK SPENT BY OFFICERS AND DIRECTORS WORKING AT A RELATED ORGANIZATION, CHRISTIAN HERALD HOUSING DEVELOPMENT FUND CORPORATION (CHHDFC), IS AS FOLLOWS: EDWARD H. MORGAN - PRESIDENT / CEO - 4 HOURS ROBERT DEPUE - CFO - 4 HOURS BRIAN JOHANSSON - VP OF OPERATIONS - 10 HOURS BOARD OF DIRECTORS (ALL) - .10 HOURS EACH
OTHER CHANGES IN NET ASSETS EXPLANATION
FORM 990, PART XI, LINE 5
OTHER CHANGES IN NET ASSETS INCLUDE: CHANGE IN LIABILITY FOR POST-RETIREMENT BENEFITS 138,132 CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS (120,008) UNREALIZED LOSS ON INVESTMENTS (875,868) --------- TOTAL OTHER CHANGES IN NET ASSETS: (857,744) _________
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.