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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
JEREMIAH PROGRAM
Employer identification number
41-1801834
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2,099,137
1,729,558
2,442,610
4,155,413
4,162,416
14,589,134
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
2,099,137
1,729,558
2,442,610
4,155,413
4,162,416
14,589,134
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)..
1,729,025
6
Public support. Subtract line 5 from line 4.
12,860,109
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
2,099,137
1,729,558
2,442,610
4,155,413
4,162,416
14,589,134
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
120,947
111,937
112,627
113,580
127,042
586,133
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
806
146
1,958
90,687
4,537
98,134
11
Total support (Add lines 7 through 10).
15,273,401
12
Gross receipts from related activities, etc. (see instructions)
..................
12
6,201,133
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
84.200 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
84.080 %
16a
33 1/3% support test—2013.
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—2012.
If the organization did not check a 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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
JEREMIAH PROGRAM
Employer identification number
41-1801834
Return Reference
Explanation
FORM 990, PART III, LINE 2
STARTED SERVING FAMILIES IN AUSTIN, TX, WHILE CONTINUING TO RAISE FUNDS FOR BUILDING JEREMIAH PROGRAM CAMPUSES IN AUSTIN, TX, AND FARGO-MOORHEAD ND/MN.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 WAS REVIEWED, IN DETAIL, BY THE FINANCE DIRECTOR. A DRAFT OF THE COMPLETED 990 WAS THEN REVIEWED BY THE PRESIDENT AND CEO. A DRAFT WAS THEN PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL BEFORE BEING SENT TO THE BOARD FOR FINAL REVIEW AND APPROVAL. BOARD REVIEW OCCURRED AND APPROVAL WAS SECURED BEFORE THE 990 WAS FILED.
FORM 990, PART VI, SECTION B, LINE 12C
ALL TRUSTEES AND MANAGEMENT STAFF ARE REQUIRED TO COMPLETE ANNUAL DISCLOSURES OF ANY POTENTIAL CONFLICTS. IN ADDITION, THEY ARE REQUIRED TO DISCLOSE NEW CONFLICTS IN A "TIMELY FASHION" WHEN THEY ARISE. THE GOVERNANCE COMMITTEE OR ITS DESIGNEE REVIEWS DISCLOSED CONFLICTS AND ASSISTS THE BOARD IN DETERMINING IF THERE IS A TRUE CONFLICT OF INTEREST. THE BOARD (OR DESIGNEE) DISCUSSES AND DECIDES IF THE MATTER IS FAIR AND REASONABLE BY MAJORITY VOTE.
FORM 990, PART VI, SECTION B, LINE 15
THE ORGANIZATION, IN CONJUNCTION WITH HR COMMITTEE, CONDUCTS REGULAR SALARY SURVEYS WITHIN THE NON-PROFIT SECTOR AND SUPPLEMENTS THIS DATA WITH DATA FROM OTHER SALARY SURVEYS. AN EXTENSIVE ORGANIZATION-WIDE REVIEW OF SALARIES AND GRADE LEVELS LEAD BY HR COMMITTEE WAS COMPLETED IN 2013. IN 2012 A COMPENSATION COMMITTEE WAS FORMED AND ADDITIONAL SALARY DATA OBTAINED FOR FURTHER EVALUATION OF CEO AND EXECUTIVE DIRECTOR COMPENSATION. THE OVERALL PROCESS FOR DETERMINING THE COMPENSATION FOR EMPLOYEES IS REVIEWED BY THE HR COMMITTEE AND COMPENSATION COMMITTEE AND COMMUNICATED TO THE BOARD OF TRUSTEES. THE ORGANIZATION USES THE COMPENSATION COMMITTEE TO SET THE SALARY RANGE FOR THE CEO. THE CEO'S ANNUAL PERFORMANCE REVIEW AND SALARY RECOMMENDATION IS CONDUCTED BY HR AND THE CHAIR OF THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19
THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS ARE PROVIDED WITH GRANT PROPOSALS AND ANYONE ELSE WHO REQUESTS THEM. IN ADDITION, A SUMMARY OF THE AUDITED FINANCIAL STATEMENTS IS PROVIDED IN THE ANNUAL REPORT, AND BOTH ARE AVAILABLE ELECTRONICALLY THROUGH THE ORGANIZATION'S WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE UPON REQUEST.
FORM 990, PART VII, SECTION A
IN ADDITION TO THE NATIONAL BOARD, THERE ARE COMMUNITY BOARDS PROVIDING OVERSIGHT TO LOCAL CAMPUSES. THE FOLLOWING IS A LIST OF COMMUNITY BOARD MEMBERS IN 2013: - MINNEAPOLIS/ST. PAUL, MN - FLAGSHIP CAMPUSES: BRIAN ALTON, JOHN BEUERLEIN, DEB BURKE, DOMINIC CIRESI, BRIAN DONOHUE, REV. LOYACE FOREMAN, STACY HANLEY, BARBARA HANSON, MARK HOUGE, JOHN HOULIHAN, JIM KOLAR, KENDRA KROLIK, CATHY LAMBERT, NEAL MAGLAQUE, DAVID MARQUIS, AEDIE MCEVOY, MICHAEL MCHUGH, MIQUEL MCMOORE, ANN MYERS, DEE OLIVEIRA, ROBIN PEDERSON, DALE PERRY, DEBORAH PALMER RICH, LAURI ROBERTS, DAVID SABER, SHARON SACKETT, KATHIE BATTLE SAYLES, BILL SCHMOKER, CAROYLYN SMALLWOOD, JENNIFER THULIEN SMITH, JEFF TURNER, SHARON KENNEDY VICKERS, BRIAN WENGER, CAROL FREY WOLFE, AND ELLYN WOLFENSON. - AUSTIN, TX START-UP: LAURA BENNETT, STEVE CHRISTOPHER, MELISSA GRAY, HANNAH GOURGEY, RENEE HALL, LISA HARRIS, STUART HERSH, GLENDA HOLMSTROM, RHONDA PAVER, TRACEY SHARPLES AND BRUCE WALKER. - FARGO, ND START-UP: MARYLOU DAHMS, SANDRA ROERS, JEFF VOLK, ANDREA HOCHHALTER, RUBY KOLPACK, TRISH SCHROM, TRACY MARTIN, EVEADEAN MYERS, BECKY JAHNKE AND ABIGAIL BURGUM.
FORM 990, PART IX
THE FUNCTIONAL EXPENSES SHOWN ON FORM 990 ARE FOR THE JEREMIAH PROGRAM NON-PROFIT ONLY. THE EXPENSES DO NOT INCLUDE ANY EXPENSES FROM THE JEREMIAH ST. PAUL LIMITED PARTNERSHIP, WHICH IS CONSOLIDATED WITH THE JEREMIAH PROGRAM FOR THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS. THE PARTNERSHIP FILES ITS OWN TAX RETURN. DUE TO THIS, THE PERCENTAGE OF PROGRAM EXPENSE IN RELATION TO TOTAL EXPENSE IS LOWER ON FORM 990 COMPARED TO THE CONSOLIDATED FINANCIAL STATEMENTS. ON FORM 990, PROGRAM EXPENSE REPRESENTS 67% OF THE TOTAL EXPENSE, COMPARED TO 71% IN THE CONSOLIDATED FINANCIAL STATEMENTS. IN, ADDITION, THE PERCENTAGES ARE SOMEWHAT SQUED WITH EXPANSION START-UP PLANNING IN NEW COMMUNITIES. PROGRAM PERCENTAGE FOR THE CONSOLIDATED FLAGSHIP CAMPUSES IN TWIN CITIES IS 76%. COPIES OF THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND ALSO AVAILABLE AT JEREMIAH'S ADMINISTRATIVE OFFICE ON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.