Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 13,554,366 | 27,673,997 | 13,493,361 | 15,885,089 | 17,791,762 | 88,398,575 |
| 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 | 13,554,366 | 27,673,997 | 13,493,361 | 15,885,089 | 17,791,762 | 88,398,575 |
| 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) .. | 70,272,542 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 18,126,033 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 13,554,366 | 27,673,997 | 13,493,361 | 15,885,089 | 17,791,762 | 88,398,575 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,111,207 | 142,531 | 283,141 | 585,147 | 996,595 | 3,118,621 |
| 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 VI.).. | 94,917 | 1,520 | 12,246 | 10,976 | 0 | 119,659 |
| 11 | Total support. Add lines 7 through 10 | 91,646,723 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 on 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 17a Facts and Circumstances Test 2023 | To satisfy the "facts and circumstances" test, an organization must demonstrate that it: (1) normally receives at least 10% of its support in the form of public support; (2) is organized and operated so as to attract new and additional public or governmental support on a continuous basis; and (3) on the basis of "all pertinent facts and circumstances," including (a) the percentage of its public support, (b) sources of support, (c) representative governing body, and (d) availability of public facilities or services and public participation in programs or policies, that it is "publicly supported." Treas. Reg. § 1.170A-9(f)(3). Normally Receives at Least 10% of Support as Public Support: For 2023 and each of the preceding four tax years, CHI has received public support far in excess of 10%, calculated on a five-year rolling average basis, as follows: 2023: 20%; 2022: 24%; 2021: 26%; 2020: 29%; 2019: 21%. Is Organized and Operated to Attract Public Support: An organization will be deemed to be organized and operated to attract new and additional public or governmental support on a continuous basis if it: (i) maintains a continuous and bona fide program for solicitation of funds from the general public, community, or membership group involved; or (ii) carries on activities designed to attract support from the government or Section 509(a)(1) charities. Treas. Reg. § 1.170A-9(f)(3)(ii). CHI has a demonstrated commitment to attracting support from governmental sources and the general public, as evidenced by its robust development program and activities. CHI has on its staff a full-time Senior VP of Development with over 20 years of professional experience in nonprofit fundraising and communications, and a development team with five additional fulltime equivalent positions. The CEO and other senior executives also formally allocate a portion of their time to fundraising, and are held accountable for their performance. CHI creates six or seven ganizational Success Goals" each year, which always include fundraising performance. CHI solicits donations through its website at Support Christel House! - Christel House (convio.net). Pertinent Facts and Circumstances Percentage of Financial Support: Under Treas. Reg. § 1.170A-9(f)(3)(iii)(A), the higher the percentage of support above the 10% threshold, the lesser will be an organization's burden of establishing its publicly supported nature through other factors. Over the last five years CHI's public support percentage has ranged from 20% to 29%, far in excess of the 10% threshold. Sources of Support: CHI receives its support from hundreds of different donors of all types, including private foundations, individual philanthropists, corporations, the general public, and various governmental sources. The development and fundraising team at CHI works diligently to expand CHI's sources of public support through its wide-reaching fundraising efforts. Representative Governing Body: Under Treas. Reg. § 1.170A-9(f)(3)(iii)(C), the fact that an organization has a governing body which represents the broad interests of the public, rather than the personal or private interests of a limited number of donors, will be considered evidence of an organization being publicly supported. An organization will be treated as having a representative governing body if its governing body is comprised of individuals having special knowledge or expertise in the particular field or discipline in which the organization is operating. CHI in 2023 was governed by a board of 14 directors, none of whom has a family relationship with any other CHI director or with CHI's late founder. The directors are broadly representative of CHI's community, with a wide range of backgrounds in areas related to CHI's mission, including primary, secondary, and higher education, human development economics, real estate, finance, and nonprofit organizations. Availability of Public Facilities or Services and Public Participation in Programs or Policies: Under Treas. Reg. § 1.170A-9(f)(3)(iii)(D)(1), the fact that an organization generally provides facilities or services directly for the benefit of the general public on a continuing basis will be considered evidence that such organization is publicly supported. CHI's primary activity is overseeing and funding its network of affiliated entities that operate schools for impoverished and disadvantaged students, serving over 6000 enrolled students in the U.S. and around the globe. Through its funding and oversight, CHI makes education and holistic services, including nutrition, medical care, and career counseling, available to the students. Maintenance of a Definitive Charitable Program. Treas. Reg. § 1.170A-9(f)(3)(iii)(D)(3)(ii) provides that an organization's maintenance of a definitive program to accomplish its charitable work in the community is evidence that the organization is publicly supported. CHI's oversight of and fundraising for its affiliates that operate the Christel House schools constitutes a definitive program that accomplishes CHI's charitable purpose of breaking the cycle of childhood poverty by imbuing children and young adults with the skills and resources necessary to transform their futures. |
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - OTHER INCOME, COLUMN A - 94917.0, COLUMN B - 1520.0, COLUMN C - 12246.0, COLUMN D - 10976.0, COLUMN E - 0.0, COLUMN F - 119659.0; |
| Software ID: | 23017437 |
| Software Version: | 2023v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Line 4 Significant changes to organizational documents | The bylaws were updated for various purposes including adding an Executive Committee and a Governance Committee, to appoint a Vice Chair, to provide that an individual may not serve concurrently as both Chair and Treasurer, to implement term and transition rules, to provide that the Chair is elected by a simple majority of the directors then in office, and to provide the Chair shall also serve as the Chair of the Board of Directors of Endless Success Foundation. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE DRAFT FORM 990 IS PREPARED BY FORVIS MAZARS, LLP, AN INDEPENDENT PUBLIC ACCOUNTING AND AUDITING FIRM. THE DRAFT IS REVIEWED IN DETAIL BY THE SENIOR VP AND CFO AND VP/CONTROLLER. AFTER APPROPRIATE MODIFICATIONS RESULTING FROM THIS REVIEW, A REVISED DRAFT IS PROVIDED TO THE CHIEF EXECUTIVE OFFICER AS WELL AS ALL MEMBERS OF THE BOARD OF DIRECTORS. THE CEO AND BOARD MEMBERS COMMUNICATE ANY QUESTIONS AND/OR REVISIONS TO THE SENIOR VP AND CFO/TREASURER WHO COORDINATES FINAL REVISIONS WITH FORVIS MAZARS, LLP. MANAGEMENT, THE FULL BOARD OF DIRECTORS, LEGAL COUNSEL, AND THE FINANCE AND AUDIT COMMITTEES REVIEW THE RETURN PRIOR TO FILING. |
| Form 990, Part VI, Line 12c Conflict of interest policy | CHRISTEL HOUSE INTERNATIONAL, INC. MAINTAINS COMPREHENSIVE CONFLICT OF INTEREST POLICIES FOR ALL EMPLOYEES, OFFICERS AND DIRECTORS. THE POLICY RELATED TO EMPLOYEES AND OFFICERS IS CONTAINED IN THE EMPLOYEE HANDBOOK WHICH IS REVIEWED ANNUALLY WITH ALL EMPLOYEES. IN CONNECTION WITH THIS REVIEW, ALL EMPLOYEES AND OFFICERS DISCLOSE AND SIGN A CONFLICT OF INTEREST STATEMENT. IN ADDITION, THE POLICY REQUIRES REPORTING OF CONFLICT OR POTENTIAL CONFLICTS ARISING ANY TIME DURING THE YEAR. THE BOARD OF DIRECTORS SIMILARLY REVIEW AND DISCLOSE CONFLICTS ANNUALLY AND ARE REQUIRED TO REPORT CONFLICTS THAT MAY ARISE DURING THE YEAR. THE CONFLICT OF INTEREST DISCLOSURES ARE REVIEWED BY THE SENIOR VP AND CFO. IF THERE IS A CONFLICT, IT IS BROUGHT TO THE PRESIDENT/CEO'S ATTENTION. A BOARD MEMBER WITH A CONFLICT OF INTEREST ABSTAINS FROM VOTING ON TRANSACTIONS RELATED TO THE CONFLICT OF INTEREST. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | THE CEO'S COMPENSATION IS SET BY THE ORGANIZATION'S CHAIRMAN OF THE BOARD WORKING CLOSELY WITH THE CHAIRMAN OF THE GOVERNANCE, NOMINATING AND COMPENSATION COMMITTEE. THE CEO'S COMPENSATION RANGE IS DETERMINED BY A THIRD PARTY PROFESSIONAL COMPENSATION BENCHMARKING FIRM UTILIZING A VARIETY OF MARKET BASED SOURCES FOR SIMILAR POSITIONS OF COMPARABLE SIZE FIRMS, INCLUDING LOCAL AND NATIONAL FOR-PROFIT AND NOT-FOR-PROFIT ORGANIZATIONS. THE MOST RECENT COMPENSATION STUDY WAS COMPLETED IN 2023. CRITERIA SUCH AS OFFICER TITLE, COMPANY INSTITUTIONAL KNOWLEDGE, OVERALL CAREER EXPERIENCE, TOTAL NUMBER OF YEARS AT THE COMPANY, TOTAL NUMBER OF YEARS IN CURRENT POSITION, HIGHEST LEVEL OF EDUCATION, APPLICABLE PROFESSIONAL CERTIFICATIONS OR CREDENTIALS AND HISTORICAL JOB PERFROMANCE ARE CONSIDERED WHEN DETERMINING THE PLACEMENT IN THE COMPENSATION RANGE. ANNUALLY, THE PROPOSED CEO COMPENSATION IS REVIEWED AND APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS IN EXECUTIVE SESSION. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | THE SENIOR VICE PRESIDENT - MARKETING AND DEVELOPMENT AND SENIOR VICE PRESIDENT/- CFO (OFFICERS AND KEY EMPLOYEES), COMPENSATION RANGES ARE DETERMINED BY A THIRD PARTY PROFESSIONAL COMPENSATION BENCH-MARKING FIRM UTILIZING A VARIETY OF MARKET BASED SOURCES FOR SIMILAR POSITIONS OF COMPARABLE SIZE FIRMS INCLUDING LOCAL AND NATIONAL FOR-PROFIT AND NOT-FOR-PROFIT ORGANIZATIONS. THE MOST RECENT COMPENSATION STUDY WAS COMPLETED IN 2023. CRITERIA SUCH AS OFFICER TITLE, COMPANY INSTITUTIONAL KNOWLEDGE, OVERALL CAREER EXPERIENCE, TOTAL NUMBER OF YEARS AT THE COMPANY, TOTAL NUMBER OF YEARS IN CURRENT POSITION, HIGHEST LEVEL OF EDUCATION, APPLICABLE PROFESSIONAL CERTIFICATIONS OR CREDENTIALS AND HISTORICAL JOB PERFORMANCE ARE CONSIDERED WHEN DETERMINING THE PLACEMENT IN THE COMPENSATION RANGE. ANNUALLY, THE CEO, CHAIRMAN OF THE BOARD AND CHAIRMAN OF THE GOVERNANCE, NOMINATING AND COMPENSATION COMMITTEE REVIEW AND APPROVE THE OFFICER AND KEY EMPLOYEE COMPENSATION. |
| Form 990, Part VI, Line 19 Required documents available to the public | ALL GOVERNING DOCUMENTS, TAX RETURNS, ETC. ARE AVAILABLE UPON REQUEST. IN ADDITION, THE FORM 990, 990t, ANNUAL REPORT AND AUDITED FINANCIAL STATEMENTS CAN BE VIEWED ON THE ORGANIZATION'S WEBSITE. |
| FORM 990, PART VI, SECTION A, LINE 1B NON-INDEPENDENT VOTING MEMBERS | BART PETERSON IS COMPENSATED BY CHRISTEL HOUSE INTERNATIONAL INC AND THEREFORE NOT AN INDEPENDENT VOTING MEMBER OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VII EMPLOYEE COMPENSATION | Christel House International, Inc. compensates its common law employees through a professional employer organization, CD Enterprises, LTD., which it reimburses on a direct cost basis. |
| Form 990, Schedule A, Part I, Line 7 Public Charity Status | In late 2023, Christel House International, Inc. discovered that it had in prior tax years inaccurately reported its basis for public charity status as an organization qualified under IRC Sections 509(a)(1) and 170(b)(1)(A)(ii). In early 2024 it requested the IRS for a re-determination of its basis for public charity status as a publicly supported organization within the meaning of IRC Sections 509(a)(1) and 170(b)(1)(A)(vi), which the IRS approved in a determination letter dated August 20, 2024. |
| Form 990, Schedule A, Part II, Line 17A Facts and Circumstances in the Future | For Form 990 for each tax year in the future in which CHI relies on the "facts and circumstances" test, it will need to provide a full analysis of the relevant facts and circumstances at Schedule A Part VI, for Part II, line 17A. While the analysis that we prepared for 2023 will be a starting point, it will need to be updated each year based on changes in the facts recited. |
| Software ID: | 23017437 |
| Software Version: | 2023v5.1 |