2024-11-15T19:57:10-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-01-01 743219871 NORWEGIAN CHRISTIAN HOME FOUNDATION NORW 7182322322 1250 67TH STREET BROOKLYN NY 11219 ANTHONY RESTAINO EXECUTIVE DIRECTOR/TREASURER 7182322322 2024-11-15 1 1 GARRETT M HIGGINS P00543209 9143818900 2024-11-14 2023 2024-10-15 13:58:12Z ANTHONY RESTAINO 1250 67TH STREET BROOKLYN NY 11219 813593 0 X WWW.NCHHC.ORG X 2006 NY THE NCHF HAS BEEN FORMED TO FURTHER THE MISSION OF THE NORWEGIAN CHRISTIAN HOME AND HEALTH CENTER (NCHHC), A NEW YORK NOT FOR PROFIT CORPORATION WHICH STATES "MOTIVATED BY FAITH IN GOD, THE BELIEF THAT REDEMPTION CAN ONLY BE FOUND IN JESUS CHRIST, AND THAT HIS LOVE EXTENDS TO ALL MANKIND, THE NORWEGIAN CHRISTIAN HOME AND HEALTH CENTER EXISTS TO PROVIDE EXCEPTIONAL PHYSICAL, SOCIAL, AND SPIRITUAL CARE SERVICES, IN A PLEASANT ENVIRONMENT WHERE HUMAN DIGNITY IS PRESERVED" 7 6 0 6 0 0 131294 75095 0 0 33077 26442 94739 122105 259110 223642 0 22913 0 0 0 0 0 0 0 115922 168469 115922 191382 143188 32260 3908561 4403410 249355 325103 3659206 4078307 X THE PURPOSE OF THE NORWEGIAN CHRISTIAN HOME FOUNDATION (NCHF) IS TO SOLICIT CONTRIBUTIONS AND GRANTS FROM THE GENERAL PUBLIC AND OTHER FOUNDATIONS, TO ADMINISTER AND INVEST FUNDS, TO RECEIVE, PURCHASE, LEASE OR SELL ANY REAL PROPERTY, AND TO USE AND DISTRIBUTE SUCH FUNDS SOLELY FOR THE NEEDS AND PURPOSES OF THE NORWEGIAN CHRISTIAN HOME AND HEALTH CENTER (NCHHC) FOR SO LONG AS THE NCHHC SHALL BE IN EXISTENCE AS A CHARITABLE CORPORATION, AS WELL AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. 0 0 22913 22913 0 SOLICIT AND RECEIVE FUNDS ON BEHALF OF THE NORWEGIAN CHRISTIAN HOME AND HEALTH CENTER. IN 2023, THE ORGANIZATION CONTRIBUTED 22,913 TO NORWEGIAN CHRSTIAN HOME AND HEALTH CENTER. 22913 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 6 1 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X X ANTHONY RESTAINO 7182322322 1250 67TH STREET BROOKLYN NY 11219 ANTHONY RESTAINO EXEC DIRECTOR/TREASURER 1.00 37.50 X X 0 230178 34536 ARLENE RUTUELO CHAIRMAN 1.00 2.00 X X 0 0 0 GEORGE A JENSEN VICE-CHAIR 1.00 2.00 X X 0 0 0 DAVID OLSEN SECRETARY 1.00 2.00 X X 0 0 0 EDWARD T JOHANNESEN MEMBER 1.00 1.00 X 0 0 0 JOHN QUAGLIONE MEMBER 1.00 1.00 X 0 0 0 GORDEN JENSEN MEMBER 1.00 1.00 X 0 0 0 EARNEST RAGIN MEMBER THRU 02/2023 1.00 1.00 X 0 0 0 0 230178 34536 0 0 1 0 0 21030 54065 75095 102161 102161 22900 0 22900 22900 22900 465930 541649 -75719 -75719 -75719 147489 21030 48302 99187 99187 OTHER REVENUE 900099 18 18 18 223642 0 0 148547 X 22913 22913 37266 37266 35247 35247 5851 5851 682 682 ALLOCATED SALARIES 89423 89423 191382 22913 168469 0 241679 183182 508433 2500 917289 275031 602447 642258 3061935 3069537 3908561 4403410 9400 239955 325103 249355 325103 X 3659206 4078307 3659206 4078307 3908561 4403410 32260 386841 0 X X 1 X 0 1 0 X X X 1 NORWEGIAN CHRISTIAN HOME AND HEALTH CENTER 111633518 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 419939 419939 485255 262936 222319 12095 12095 0 642258 DUE TO NORWEGIAN CHRISTIAN HOME AND HEALTH CENTER 325103 325103 X PART X, LINE 2: THE FOUNDATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY WHEN THE TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2020. GALA 168519 21030 147489 21486 200 26616 168519 21030 147489 21486 200 26616 48302 99187 1 NORWEGIAN CHRISTIAN HOME AND HEALTH CENTER 1250 67TH STREET BROOKLYN NY 11219 111633518 501(C)(3) 22913 0 PROVIDE EXCEPTIONAL PHYSICAL, SOCIAL, AND SPIRITUAL CARE SERVICES, IN A PLEASANT ENVIRONMENT WHERE HUMAN DIGNITY IS PRESERVED. 1 PART I, LINE 2: THE NORWEGIAN CHRISTIAN HOME FOUNDATION'S MONITORS THE USE OF GRANT FUNDS PROVIDED TO NORWEGIAN CHRISTIAN HOME AND HEALTH CENTER THROUGH OVERLAPPING MANAGEMENT AND BOARD POSITIONS. THE FOUNDATION'S TREASURER ALSO SERVES AS THE EXECUTIVE DIRECTOR OF THE HOME. THE TREASURER IS RESPONSIBLE FOR OVERSEEING THE USE OF GRANT FUNDS, ENSURING THEY ARE SPENT IN ACCORDANCE WITH THEIR INTENDED PURPOSES. 0 0 0 0 0 0 0 0 0 ANTHONY RESTAINO EXEC DIRECTOR/TREASURER 0 225178 0 5000 0 0 0 16112 0 18424 0 264714 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR IS COMPENSATED BY A RELATED PARTY, NORWEGIAN CHRISTIAN HOME NURSING CENTER. THE FOLLOWING IS ITS POLICY FOR DETERMINING COMPENSATION: THE COMPENSATION OF THE EXECUTIVE DIRECTOR / ADMINISTRATOR IS DECIDED BY THE BOARD OF DIRECTORS WHICH INCLUDES AN ANNUAL REVIEW AND APPROVAL BY THE BOARD THE BOARD UTILIZES DATA AND / OR BENCHMARKS RELATED TO COMPARABLE COMPENSATION FOR SIMILAR QUALIFIED PERSONAL IN COMPARABLE POSITIONS IN SIMILAR FACILITIES HIS / HER COMPENSATION IS VOTED ON DURING A BOARD MEETING AND DOCUMENTED IN THE BOARD MINUTES. THE SALARIES OF KEY EMPLOYEES AND SENIOR MANAGEMENT STAFF ARE DECIDED DURING THE HIRING PROCESS BY THE EXECUTIVE DIRECTOR / ADMINISTRATOR AND DIRECTOR OF HUMAN RESOURCES JOINTLY, WHICH INCLUDES A REVIEW OF COMPARABLE COMPENSATION FOR SIMILAR QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILAR FACILITIES. AFTER INITIAL HIRE, NOMINAL SALARY INCREASES MAY BE GRANTED TAKING INTO ACCOUNT COST OF LIVING INCREASES AND THE FACILITY'S FINANCIAL SITUATION PERIODIC SALARY REVIEWS OF KEY EMPLOYEES AND TOP MANAGEMENT MAY ALSO BE CONDUCTED TAKING INTO ACCOUNT EMPLOYEES PERFORMANCE AND ANY ADDITIONAL RESPONSIBILITIES ASSIGNED INCLUDING A REVIEW OF COMPARABLE COMPENSATION FOR SIMILAR QUALIFIED PERSONS IN COMPARABLE POSITIONS IN SIMILAR FACILITIES THE BOARD AUTHORIZES THE EXECUTIVE DIRECTOR / ADMINISTRATOR TO INCREASE ALL ELIGIBLE NON-UNION SALARIES BY AN APPROVED PERCENTAGE, EACH INDIVIDUAL EMPLOYEE'S SALARY INCREASE IS DETERMINED BY THE EXECUTIVE DIRECTOR / ADMINISTRATOR THE BOARD OF DIRECTOR'S DID APPROVE A SALARY INCREASE FOR NON-UNION EMPLOYEES IN 2022. FORM 990, PART VI, SECTION A, LINE 2 GEORGE A JENSEN AND GORDEN JENSEN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A AT THE JANUARY MEETING OF THE BOARD OF DIRECTORS OF THE NORWEGIAN CHRISTIAN HOME & HEALTH CENTER ("NCHHC"), THE NOMINATING COMMITTEE OF THE NCHHC SHALL PRESENT A SLATE OF CANDIDATES TO SERVE AS BOARD MEMBERS OF THE NCHF. ADDITIONAL NOMINATIONS MAY BE MADE BY THE MAJORITY OF NCHHC BOARD MEMBERS PRESENT AT THE MEETING. ELECTION SHALL ALSO BE BY MAJORITY VOTE OF THE BOARD OF DIRECTORS OF THE NCHHC PRESENT AT THE MEETING. FORM 990, PART VI, SECTION A, LINE 7B ANY OF THE DIRECTORS MAY BE REMOVED FOR CAUSE BY A TWO-THIRDS VOTE OF THE DIRECTORS OF THE NCHHC PRESENT AT A DULY HELD MEETING. ANY AMENDMENT TO THE BY-LAWS SHALL BE ACCOMPLISHED BY AN AFFIRMATIVE VOTE OF NOT LESS THAN TWO-THIRDS OF THE ENTIRE BOARD OF DIRECTORS OF THE NCHHC. FORM 990, PART VI, SECTION B, LINE 11B NORWEGIAN CHRISTIAN HOME FOUNDATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD FOR APPROVAL BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE HOME HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT PROTECTS THE INTEREST OF THE HOME WITH ANY TRANSACTIONS THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A DIRECTOR, OFFICER, OR KEY EMPLOYEE OF THE CORPORATION. ANNUALLY INDIVDUALS MUST DISCLOSE ANY POTENTIAL CONFLICTS. IF A CONFLICT WERE TO OCCUR, ALL RELATED PARTIES WITH A FINANCIAL INTEREST MUST NOT BE PRESENT FOR DELIBERATIONS AND VOTING ON THE TRANSACTION OR ARRANGEMENT IN WHICH HE OR SHE HAS A FINANCIAL INTEREST. NO DIRECTOR OR OFFICER SHALL VOTE, ACT, OR ATTEMPT TO INFLUENCE IMPROPERLY THE DELIBERATIONS ON ANY MATTER IN WHICH HE OR SHE HAS BEEN DETERMINED BY THE BOARD TO HAVE A FINANCIAL INTEREST. ANY ATTEMPT TO VOTE, ACT, OR IMPROPERLY INFLUENCE DELIBERATIONS BY A RELATED PARTY ON ANY MATTER WITH WHICH SUCH PERSON HAS A FINANCIAL INTEREST MAY BE GROUNDS FOR REMOVAL FROM THE BOARD OR TERMINATION FROM THE CORPORATION. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE BY POSTING ON GUIDESTAR.ORG AND SIMILAR WEBSITES. IN ADDITION, THE FORM 990 ALONG WITH FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND FORM 1023 ARE ALSO AVAILABLE UPON A WRITTEN REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 35,247. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,247. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE REVIEW OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NORWEGIAN CHRISTIAN HOME AND HEALTH CENTER 1250 67TH STREET BROOKLYN NY 11219 111633518 OPERATE A SKILLED NURSING FACILITY NY 501(C)(3) LINE 10 N/A 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0