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
2011
Open to Public Inspection
Name of the organization
The Christ College of Nursing & Health Sciences
Employer identification number
20-3823825
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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—2011.
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—2010.
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—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2011
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE E(Form 990 or 990-EZ) Department of the TreasuryInternal Revenue Service
SchoolsComplete if the organization answered "Yes" to Form 990, Part IV, line 13,or Form 990-EZ, Part VI, line 48. Attach to Form 990 or Form 990-EZ.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
The Christ College of Nursing & Health Sciences
Employer identification number
20-3823825
Part I
YES
NO
1
Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,
other governing instrument, or in a resolution of its governing body?
......................
1
Yes
2
Does the organization include a statement of its racially nondiscriminatory policy toward students in all its
brochures, catalogues, and other written communications with the public dealing with student admissions,
programs, and scholarships?
......................................
2
Yes
3
Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during
the period of solicitation for students, or during the registration period if it has no solicitation program, in a way
that makes the policy known to all parts of the general community it serves? If "Yes," please describe. If "No,"
please explain. If you need more space use Part II.
.............................
3
No
4
Does the organization maintain the following?
a
Records indicating the racial composition of the student body, faculty, and administrative staff?
..........
4a
Yes
b
Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
Other extracurricular activities?
.....................................
5h
No
If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.
6a
Does the organization receive any financial aid or assistance from a governmental agency?
...........
6a
Yes
b
Has the organization's right to such aid ever been revoked or suspended?
...................
6b
No
If you answered "Yes" to either line 6a or line 6b, explain on Part II.
7
Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05
of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If "No," explain on Part II.
7
Yes
Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50085D
Schedule E (Form 990 or 990-EZ) 2011
Schedule E (Form 990 or 990EZ) 2011
Page 2
Part II
Supplemental Information
Complete this part to provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also complete this part to provide any other additional information (see instructions).
Identifier
Return Reference
Explanation
SCH E, PART I, LINE 3
RACIALLY NONDISCRIMINATORY POLICY
THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES IS COMMITTED TO A POLICY OF NONDISCRIMINATION ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, CREED, SEX, AGE, MARITAL STATUS, DISABILITY, SEXUAL ORIENTATION, OR VETERAN STATUS IN THE ADMINISTRATION OF ITS EDUCATIONAL, RECRUITMENT, AND ADMISSIONS POLICIES; SCHOLARSHIP AND LOAN PROGRAMS; AND ATHLETIC OR OTHER COLLEGE-ADMINISTERED PROGRAMS. ALL INSTITUTIONAL PROCESSES AND POLICIES ARE IN COMPLIANCE WITH TITLE IX OF THE 1972 EDUCATION AMENDMENTS AND SECTION 504 OF THE REHABILITATION ACT OF 1973, RESPECTIVELY. THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES DOES NOT UTILIZE NEWSPAPER OR BROADCAST MEDIA TO SOLICIT STUDENTS OR TO PUBLICIZE ITS NONDISCRIMINATION POLICY. THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES NONDISCRIMINATION POLICIES ARE PUBLICIZED IN ITS STUDENT HANDBOOK, ON ITS WEBSITE, AS WELL AS IN ITS COURSE CATALOG.
SCH E, PART I, LINE 6A
FINANCIAL AID & GOVERNMENT ASSISTANCE
THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES RECEIVES FUNDING TO PROVIDE EDUCATION BENEFITS TO VETERANS OF THE UNITED STATES ARMED FORCES.
Schedule E (Form 990 or 990-EZ) 2011
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
2011
Open to Public Inspection
Name of the organization
The Christ College of Nursing & Health Sciences
Employer identification number
20-3823825
Identifier
Return Reference
Explanation
FORM 990, PART V, LINE 1A
IRS FILINGS AND TAX COMPLIANCE
ALL PAYROLL SERVICES FOR THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES EMPLOYEES ARE RUN THROUGH THE CHRIST HOSPITAL PAYROLL SERVICE. ALL WAGE, PAYROLL TAX, AND W-2 INFORMATION IS FILED IN CONJUNCTION WITH THAT OF THE CHRIST HOSPITAL. FORM 990, PART VI, LINE 6 GOVERNING BODY AND MANAGEMENT THE SOLE MEMBER OF THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES (CON) IS THE CHRIST HOSPITAL (TCH). TCH HAS THE FOLLOWING AUTHORITY WITH RESPECT TO CON: 1.) TO APPOINT MEMBERS TO THE GOVERNING BOARD OF CON, 2.) TO RECEIVE THE NET ASSETS OF CON UPON DISSOLUTION AND 3.) TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BOARD OF CON.
FORM 990, PART VI, LINE 7A
GOVERNING BODY AND MANAGEMENT
THE SOLE MEMBER, THROUGH ITS BOARD OF DIRECTORS, ELECTS THE CLASS OF DIRECTORS KNOWN AS THE "VOTING DIRECTORS".
FORM 990, PART VI, LINE 7B
GOVERNING BODY AND MANAGEMENT
THE CHRIST HOSPITAL, AS THE SOLE MEMBER OF THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES, MUST APPROVE THE DISSOLUTION AND MERGER OF THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES. THE CHRIST HOSPITAL MUST ALSO APPROVE THE SALE OF ALL OR SUBSTANTIALLY ALL OF THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES' ASSETS.
FORM 990, PART VI, LINE 11B
PROCESS TO REVIEW THE FORM 990
THE FORM 990 IS PREPARED AND REVIEWED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR OF FINANCE, CONTROLLER, AND CFO THE CHRIST HOSPITAL, AND THE CEO OF THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES. THE FORM IS THEN PRESENTED TO THE BOARD FOR FINAL REVIEW.
FORM 990, PART VI, LINE 12C
DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST
CONFLICT OF INTEREST (COI) DISCLOSURE FORMS ARE DISTRIBUTED ANNUALLY TO CERTAIN POTENTIALLY AFFECTED INDIVIDUALS. INDIVIDUALS ARE UNDER A DUTY TO DISCLOSE ANY POTENTIAL CONFLICTS THAT MAY ARISE BETWEEN THE ANNUAL FILINGS OF THE DISCLOSURE FORM. INDIVIDUALS COVERED UNDER THE CONFLICT OF INTEREST POLICY INCLUDE OFFICERS AND DIRECTORS. CONFLICTS OF INTEREST ARE DETERMINED BASED ON RESPONSES TO THE COI ANNUAL CERTIFICATION. THESE ARE REVIEWED BY CORPORATE COMPLIANCE AND FORWARDED TO SENIOR MANAGEMENT. BASED ON THE NATURE OF THE JOB DUTIES AND SPECIFIC DISCLOSURES IN THE CERTIFICATION, FURTHER CLARIFICATION MAY BE REQUESTED AND/OR A DECISION TO IMPLEMENT ALTERNATIVE PROCEDURES THAT WILL ELIMINATE THE POTENTIAL CONFLICT OF INTEREST WILL BE MADE.
FORM 990, PART VI, LINE 15A
OFFICES & POSITIONS FOR WHICH PROCESS WAS USED & YEAR PROCESS WAS BEGUN
THE COMPENSATION OF THE ORGANIZATIONS PRESIDENT IS DETERMINED BY THE CHRIST HOSPITAL, A RELATED TAX-EXEMPT ORGANIZATION. THE FILING ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES.
FORM 990, PART VI, LINE 19
DISCLOSURE
THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON A REASONABLE REQUEST.
FORM 990, Part VII, Section A
HOURS DEVOTED TO RELATED ORGANIZATIONS
BOARD MEMBERS SUSAN CROUSHORE AND THOMAS BRODERICK EACH DEVOTED 40 HOURS PER WEEK TO THE CHRIST HOSPITAL, A RELATED ORGANIZATION, WHERE THEY SERVED AS EMPLOYEES. THOMAS BRODERICK ALSO DEVOTED 1 HOUR PER WEEK AS A MEMBER OF THE BOARD OF DIRECTORS OF THE CHRIST HOSPITAL. SUSAN CROUSHORE, THEODORE EMMERICH, AND VICTORIA GLUCKMAN DEVOTED 1 HOUR PER WEEK EACH TO THE CHRIST HOSPITAL AND 1 HOUR PER WEEK EACH TO THE CHRIST HOSPITAL FOUNDATION, BOTH RELATED ORGANIZATIONS, AS BOARD MEMBERS. FORM 990, PART XI, LINE 5 THE AMOUNT ON THIS LINE RELATES TO SETTLEMENT OF TRANSACTIONS BETWEEN RELATED ENTITIES AND THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES.
DISCLOSURE STATEMENT RELATED TO FORMS 5471, INFORMATION RETURN OF U.S
PERSONS WITH RESPECT TO CERTAIN FOREIGN CORPORATIONS, FILED ON BEHALF OF
THE TAXPAYER UNDER THE CONSTRUCTIVE OWNERSHIP RULES OF IRC SECTIONS 958(A) AND (B), THE TAXPAYER IS REQUIRED TO FILE FORMS 5471, INFORMATION RETURN OF U.S. PERSONS WITH RESPECT TO CERTAIN FOREIGN CORPORATIONS, AS A CATEGORY 5 FILER WITH RESPECT TO CERTAIN CONTROLLED FOREIGN CORPORATIONS (CFCS). THESE FILING REQUIREMENTS ARE OR WILL BE SATISFIED THROUGH THE FILING OF FORMS 5471 FOR THESE CFCS BY OTHER U.S. TAXPAYERS IDENTIFIED BELOW WHO HAVE THE SAME FILING REQUIREMENT. TAXPAYER NAME: THE CHRIST HOSPITAL ADDRESS: 2139 AUBURN AVENUE, CINCINNATI, OH 45219 IDENTIFYING NUMBER OF U.S. TAX RETURN WITH WHICH THE FORMS 5471 WERE OR WILL BE FILED: 31-0538525 IRS SERVICE CENTER WHERE U.S. TAX RETURN WAS OR WILL BE FILED: Ogden, Utah
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.