2024-11-15T11:05:21-06:00 2023-12-31 470625816 LUTZ AND COMPANY PC 13616 CALIFORNIA ST STE 300 OMAHA NE 681545336 990 2023-01-01 421385266 CHRISTIAN HOME ASSOCIATION FOUNDATION CHRI 7123223700 520 NORTH 7TH STREET COUNCIL BLUFFS IA 51503 MARK DUMAN CFO 7123223700 2024-11-15 1 0 HANNAH GOSCHA P02133534 4024968800 2024-11-14 2023 2024-10-15 13:58:12Z MARK DUMAN 520 NORTH 7TH STREET COUNCIL BLUFFS IA 51503 1916170 0 X WWW.CHILDRENSSQUARE.ORG X 1986 IA CHRISTIAN HOME ASSOCIATION FOUNDATION IS INCORPORTED TO ACQUIRE, ACCEPT, HOLD, INVEST, REINVEST, AND ADMINISTER ANY GIFTS, BEQUESTS, DEVICES, AND PROPERTY OF ANY KIND, WITHOUT LIMITATION AS TO AMOUNT OR VALUE, AND TO USE, DISBURSE, OR DONATE THE INCOME OR PRINCIPAL THEREOF EXCLUSIVELY TO THE CHRISTIAN HOME ASSOCIATION - CHILDREN'S SQUARE USA OR ANY AFFILIATED ORGANIZATION OF THE CHRISTIAN HOME ASSOCIATION - CHILDREN'S SQUARE USA. 16 16 0 9 0 0 852548 152370 0 0 97941 232220 0 0 950489 384590 282990 490759 0 0 0 0 0 0 0 52784 48473 335774 539232 614715 -154642 3953374 3840516 157076 4850 3796298 3835666 X SEE SCHEDULE O 0 0 490759 490759 AMOUNTS DONATED TO CHILDREN'S SQUARE U.S.A. TO SUPPORT THE PRIMARY PURPOSES OF THIS ORGANIZATION. 490759 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 2 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X CHRISTIAN HOME ASSOCIATION 7123223700 520 NORTH 7TH STREET COUNCIL BLUFFS IA 51503 BECKY BURGART CHAIR 1.00 X X 0 0 0 MIKE KENEALY SECRETARY & TREASURER 1.00 X X 0 0 0 HEIDI GUTTAU CHAIR ELECT 1.00 X X 0 0 0 GARY HOGAN TRUSTEE 1.00 X 0 0 0 CYNTHIA HUME TRUSTEE 1.00 X 0 0 0 PHIL MEYER MD TRUSTEE 1.00 X 0 0 0 DR CHRIS OLSON TRUSTEE 1.00 X 0 0 0 JOHN PAUL TRUSTEE 1.00 X 0 0 0 POLINA SCHLOTT TRUSTEE 1.00 X 0 0 0 JACQUELINE MCCLOUD TRUSTEE 1.00 X 0 0 0 EMMA CHANCE TRUSTEE 1.00 X 0 0 0 HILARY THIEN TRUSTEE 1.00 X 0 0 0 CODY FORRISTALL TRUSTEE 1.00 X 0 0 0 DAVE PIATKOWSKI TRUSTEE 1.00 X 0 0 0 SCOTT HARTMAN TRUSTEE 1.00 X 0 0 0 VIV EWING PRESIDENT & CEO 2.00 50.00 X X 0 172847 5185 MARK DUMAN CFO 2.00 50.00 X 0 124266 3728 0 297113 8913 0 0 1 0 0 152370 145640 152370 117321 117321 1646479 1531580 114899 114899 114899 384590 0 0 232220 490759 490759 ADMINISTRATIVE EXPENSES 48473 48473 539232 490759 48473 0 120000 113400 293078 491601 105 3540296 3235410 3953374 3840516 4265 152811 4850 157076 4850 X 1736587 1775955 2059711 2059711 3796298 3835666 3953374 3840516 -154642 194010 0 X X 0 1 X 1 0 X X 1 CHRISTIAN HOME ASSOCIATION - CHILDR 420680314 7 1 490759 0 1 490759 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 5465 114899 0 0 92476 117321 97941 232220 0 0 0 0 0 0 97941 232220 3856916 3896945 0 0 0 0 3856916 3896945 0 0 0 3856916 3896945 57854 58454 3799062 3838491 132967 134347 0 0 132967 134347 97941 83250 132967 132967 0 132967 490759 0 48473 0 0 0 539232 490759 132967 100.000000000000 132967 0 380419 377744 879134 350305 335774 2323376 0 132967 247452 1942957 539232 0 539232 0 0 2482189 377744 879134 350305 335774 539232 PART IV, SECTION D, LINE 3: THE PRESIDENT & CEO, VIV EWING, IS ON THE BOARD OF DIRECTORS OF THE SUPPORTED ORGANIZATION AND THE CFO, MARK DUMAN, IS ALSO THE CFO OF THE SUPPORTED ORGANIZATION. PART V, SECTION D, LINE 8: THESE FUNDS WERE DISTRIBUTED TO CHRISTIAN HOME TO SUPPORT ITS EXEMPT ACTIVITIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1959711 1959711 1959711 1959711 1959711 328906 328906 1959711 1915692 44019 240398 240398 1959711 1915692 361108 361108 1915692 1.00000 0 0 0 ANNUITIES PAYABLE 4850 4850 X 578600 194010 194010 384590 0 384590 539232 0 539232 0 539232 PART V, LINE 4: PURSUANT TO THE ORGANIZATION'S INVESTMENT POLICY, THE INTENDED USE OF THE ENDOWMENT FUNDS IS IN ANNUAL PROGRAM SUPPORT OF CHRISTIAN HOME ASSOCIATION - CHILDREN'S SQUARE USA AS AUTHORIZED BY THE BOARD OF TRUSTEES. ADDITIONALLY, REQUESTS FOR CAPITAL NEEDS, SPECIAL PROJECTS, OR OPERATIONAL NEEDS MAY ALSO BE PRESENTED TO THE BOARD OF TRUSTEES FOR CONSIDERATION AND ACTION. PART X, LINE 2: THE ORGANIZATIONS FOLLOW THE PROVISIONS FOR FASB CODIFICATION TOPIC 740-10 RELATED TO UNCERTAIN INCOME TAX POSITIONS. MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN INCOME TAX POSITIONS TAKEN WHICH WOULD REQUIRE THE ORGANIZATIONS TO REFLECT A LIABILITY FOR UNRECOGNIZED TAX BENEFITS ON THE ACCOMPANYING CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. THE ORGANIZATIONS ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2020. 1 CHILDREN'S SQUARE USA BOX 8-C COUNCIL BLUFFS IA 51502 420680314 501(C)(3) 490759 0 BOOK SUPPORT CHILDREN'S SQUARE USA 0 0 0 0 0 0 0 0 0 VIV EWING PRESIDENT & CEO 0 172847 0 0 0 0 0 5185 0 0 0 178032 0 0 X 1 145640 STOCK MARKET VALUE 0 0 0 FORM 990, PART III, LINE 1 - ORGANIZATION MISSION CHRISTIAN HOME ASSOCIATION FOUNDATION IS INCORPORATED TO ACQUIRE, ACCEPT, HOLD, INVEST, REINVEST, AND ADMINISTER ANY GIFTS, BEQUESTS, DEVICES, AND PROPERTY OF ANY KIND, WITHOUT LIMITATION AS TO AMOUNT OR VALUE, AND TO USE, DISBURSE, OR DONATE THE INCOME OR PRINCIPAL THEREOF EXCLUSIVELY TO THE CHRISTIAN HOME ASSOCIATION - CHILDREN'S SQUARE USA OR ANY AFFILIATED ORGANIZATION OF THE CHRISTIAN HOME ASSOCIATION - CHILDREN'S SQUARE USA. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - THE 990 IS REVIEWED BY THE RESOURCES COMMITTEE OF THE BOARD THEN FORWARDED TO THE BOARD FOR REVIEW AND APPROVAL FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS SIGN THE CONFLICT OF INTEREST STATEMENT ANNUALLY. THE STAFF OFFICERS HAVE THE DUTY TO REPORT ANY CONFLICT OF INTERESTS TO THE CEO. FORM 990, PART VI, SECTION B, LINE 15 A WORKSHEET CONTAINING KEY DATA FOR THE POSITION IS PREPARED. DATA SUCH AS KEY OVERSIGHT RESPONSIBILITIES, TOTAL BUDGET, BENEFITS AND CURRENT COMPENSATION, AND OTHER PERTINENT DATA ARE INCLUDED. WITHIN THIS WORKSHEET THERE IS ALSO COMPARABILITY DATA FOM SALARY AND BENEFITS SURVEYS THAT ARE RELATED TO THE INDUSTRY. THERE IS SURVEY DATA ON A NATIONAL LEVEL, A REGIONAL OR LOCAL LEVEL, AND A PEER ORGANIZATION LEVEL. THIS DATA IS USED TO COMPARE THE COMPENSATION FOR THESE POSITIONS. RECOMMENDATION FOR THE CEO SALARY OF THESE POSITIONS IS BROUGHT TO THE BOARD OF DIRECTORS FOR DISCUSSION AND APPROVAL. THE OTHER OFFICER POSITIONS ARE REVIEWED BY THE CEO AGAINST SIMILAR COMPARATIVE DATA AS MENTIONED ABOVE. THE CEO WILL RECOMMEND A SALARY TO THE BOARD FOR THESE POSITIONS. THE COMPENSATION PAID TO OFFICERS IS PAID BY CHILDREN'S SQUARE USA, AN ORGANIZATION RELATED TO CHRISTIAN HOME ASSOCIATION FOUNDATION. THE OFFICERS SERVE ROLES IN BOTH OF THE ORGANIZATIONS WITHIN THE CHRISTIAN HOME ASSOCIATION, WHICH INCLUDE CHILDREN'S SQUARE USA AND THE CHRISTIAN HOME ASSOCIATION FOUNDATION. FORM 990, PART VI, SECTION C, LINE 19 THE 990 IS AVAILABLE AT THE FRONT DESK OF THE BUSINESS OFFICE OF CHRISTIAN HOME ASSOCIATION. IT IS READY TO COPY FOR ANY REQUEST THAT COMES FROM WALK IN TRAFFIC OR IF REQUESTED BY MAIL, ELECTRONICALLY OR PHONE. THE 990 IS ALSO AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CHRISTIAN HOME ASSN-CHILDRENS SQUARE USA BOX 8-C COUNCIL BLUFFS IA 51502 420680314 SHELTER IA 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CHRISTIAN HOME ASSN - CHILDRENS SQUARE USA B 490759 CASH PAID