2017-05-08T06:56:38-07:00 2016-09-30 SHELTON NELSON AND ASSOCIATES PA 445 DOLLEY MADISON RD STE 110 GREENSBORO NC 27410 990 2015-10-01 560556754 NAZARETH CHILDRENS HOME INC NAZA 7042795556 PO BOX 1438 ROCKWELL NC 28138 CHRIS LOOKABILL DIR OF FINANCE 2017-05-08 true Bradley W Whitley CPA P00855421 3362996061 2015 2021-01-29 14:40:06Z VERNON WALTERS 11315574 false false X N/A X 1906 NC TO PROVIDE THE HIGHEST QUALITY SERVICES WITH A COMMITMENT TO EXCELLENCE WHILE EMPOWERING YOUTH AND FAMILIES IN DEVELOPING SOLUTIONS THAT ENSURE SUCCESSFUL OUTCOMES. 20 20 124 100 0 2033269 776208 3187644 3820296 431669 94231 -403331 427374 5249251 5118109 0 0 3244545 3752989 0 0 1395969 1686725 4640514 5439714 608737 -321605 13863090 16853692 208833 3558582 13654257 13295110 TO PROVIDE THE HIGHEST QUALITY SERVICES WITH A COMMITMENT TO EXCELLENCE WHILE EMPOWERING YOUTH AND FAMILIES IN DEVELOPING SOLUTIONS THAT ENSURE SUCCESSFUL OUTCOMES. false false 4436948 3951190 Nazareth Childrens Home, Inc. dba Nazareth Child & Family Connection (the Organization) was founded in 1906 in Rowan County as a group home for school aged children who were orphans. The mission of the Organization is to provide the highest quality of services with a commitment to excellence while empowering youth and families in developing solutions that ensure successful outcomes. The Organization operates residential group style living and foster care programs, along with multiple outpatient mental health and substance abuse clinics. Referrals are received from local Departments of Social Services, Juvenile Services, families, primary care providers, local LME/MCO Cardinal Innovations and the Justice Department. The Organization receives revenue for services performed from governmental agencies and private insurance, in addition to receiving public and private contributions. 286630 342337 The Organization also operates a Thrift Shop in Salisbury, NC where donated items are sold to the public. 4723578 true true false false false false false false false true true false false true true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false true 13 0 true 124 true false false false false false false false false 0 false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true true false X CHRIS LOOKABILL 7042795556 725 CRESCENT ROAD ROCKWELL NC 28138 HAROLD EARNHARDT Chairman 1.00 0.00 X 0 0 0 BOB BOST VICE CHAIRMAN 1.00 0.00 X 0 0 0 BLAIR CROUSE Treasurer 1.00 0.00 X 0 0 0 BRIAN HOLLAND ASSISTANT TREAS 1.00 0.00 X 0 0 0 SUE MISENHEIMER Secretary 1.00 0.00 X 0 0 0 JUDY JOHNSON Director 1.00 0.00 X 0 0 0 W A CLINE Director 1.00 0.00 X 0 0 0 JAMES G WILLIAMS Director 1.00 0.00 X 0 0 0 RICHARD BLANKENSHIP Director 1.00 0.00 X 0 0 0 DAVID PATTERSON Director 1.00 0.00 X 0 0 0 JOHN HUDSON Director 1.00 0.00 X 0 0 0 JERRY L MCDANIEL Director 1.00 0.00 X 0 0 0 JOHN SIFFORD Director 1.00 0.00 X 0 0 0 R RICHARD FISHER II Director 1.00 0.00 X 0 0 0 DR ALLEN KING Director 1.00 0.00 X 0 0 0 TOM BREWER Director 1.00 0.00 X 0 0 0 SAMUEL SWAIM Director 1.00 0.00 X 0 0 0 MARY PONDS Director 1.00 0.00 X 0 0 0 THOMAS HARDIN Director 1.00 0.00 X 0 0 0 SCOTT BEASLEY Director 1.00 0.00 X 0 0 0 VERNON WALTERS President 40.00 0.00 X 136415 0 11199 CHRIS LOOKABILL DIR OF FINANCE 40.00 0.00 X 6258 0 0 142673 11199 1 false false false 0 776208 776208 FEES FOR SERVICES 623990 3820296 3820296 3820296 205381 205381 0 0 33208 106 33102 33102 33102 6018800 2000 6110476 21474 -91676 -19474 -111150 -111150 113783 65409 48374 0 0 OTHER INCOME 623990 3561 3561 THRIFT STORE 623990 342337 342337 345898 5118109 4293527 0 0 0 0 153872 153872 0 3057136 2816952 240184 279132 233468 45664 0 262849 222470 40379 0 31919 22245 9674 0 0 0 72619 72619 0 57099 54742 2357 101421 68964 32457 0 0 284412 263588 20824 60177 48446 11731 0 49448 49448 0 0 272012 243460 28552 104001 83860 20141 THRIFT STORE EXPENSES 286630 286630 INFORMATION TECHNOLOGY 118833 53674 65159 EDUCATION 49929 41363 8566 FOSTER CARE STIPEND 46965 46965 151260 114684 36576 5439714 4723578 716136 0 2650 2850 979450 1132432 0 234280 345610 0 0 0 2642 2642 79000 74196 8208210 3734522 4108256 4473688 7812567 7537502 0 0 643245 0 1000 3284772 13863090 16853692 175500 273810 33333 3284772 208833 3558582 X 11335567 11007684 245007 213743 2073683 2073683 13654257 13295110 13863090 16853692 X -321605 534231 -571773 X false true X true false X 811254 651185 708988 2033269 776208 4980904 2325296 3071777 2896250 3187644 3820296 15301263 0 0 0 3136550 3722962 3605238 5220913 4596504 20282167 0 0 20282167 364710 401944 623373 431669 238483 2060179 0 364710 401944 623373 431669 238483 2060179 0 1012494 768003 195678 -403331 345898 1918742 4513754 4892909 4424289 5249251 5180885 24261088 0.83600 0.84620 0.08490 0.08000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6394440 2500 7701 4117215 2287426 6399340 125000 -3068 126832 6394440 6673699 29200 2125 305684 6399340 6636184 75650 16301 54436 6673699 6359460 252394 29838 5508 6636184 0.91000 0.09000 false false false 34785 34785 5829966 2210908 3619058 1440087 791828 648259 903372 731786 171586 4473688 DONOR TRUSTS 3284772 3284772 REFUNDABLE DONOR ADVANCES 3284772 3284772 X 5293091 534231 534231 4758860 72619 286630 359249 5118109 5652238 571773 571773 5080465 72619 286630 359249 5439714 Part V, Line 4: Intended uses of the endowment fund. Temporarily restricted net assets at September 30, 2016 totaled $213,743. This amount has been restricted for scholarships.Permanently restricted net assets at September 30, 2016 totaled $2,073,683. This balance has been contributed over the years with the principal held as restricted with any earnings available for use for operating expenses. This is in accordance with the Uniform Management of Institutional Funds Act (UMIFA), as adopted by the Organization, which states the historical dollar amount of a donor-restricted endowment fund be preserved. The UMIFA also states that investment income and net appreciation on donor-restricted funds are available for use by the Organization in the absence of donor restrictions regarding these earnings. There have been no restrictions place by donors on the earnings of these contributions.The Organization has previously reported a portion of its unrestricted net assets as designated. During the year ended September 30, 2016, management determined that these funds were no longer designated for a specific purpose and reclassified the balance of unrestricteddesignated net assets of $4,075,750 as unrestrictedundesignated. Part X : FIN48 Footnote The Organization is exempt from Federal income tax under Internal Revenue Code Section 501(c)(3). U.S. generally accepted accounting principles require an organization to recognize a tax benefit or expense from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Organization had no uncertain tax positions as of September 30, 2016. The Organizations tax returns (Form 990) for the years ended after September 30, 2012 remain subject to examination by the Internal Revenue Service. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S THRIFT STORE EXPENSES $286630 Part XII, Line 2d: Other expenses and losses per audited F/S IMPAIRMENT OF GOODWILL $571773 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S THRIFT STORE EXPENSES $286630 false FUN FEST 63323 63323 27821 JULY 4TH 26742 26742 18783 1 23718 23718 18805 113783 113783 65409 65409 48374 Form 990, Part VI, Line 11b: Form 990 Review Process A COPY OF FORM 990 IS PROVIDED TO THE BOARD AND REVIEWED BY THE FINANCE COMMITTEE. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts DIRECTORS AND OFFICERS OF THE ORGANIZATION ARE ROUTINELY ASKED TO DISCLOSE ANY POTENTIAL CONFLICTS PRIOR TO BOARD DECISION. DURING BOARD ORIENTATION, BOARD MEMBERS ARE EDUCATED ON THIS POLICY AND ARE ASKED TO MAKE SUCH NOTIFICAITON KNOWN AND TO RECUSE THEMSELVES FROM THE PROCESS. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE ORGANIZATION SUBMITS AND RECEIVES COMPENSATION DATA FROM A THIRD-PARTY AGENCY FOR LIKE ORGANIZATIONS ACROSS THE COUNTRY. THIS INFORMATION INCLUDES REGIONAL DATA FOR TOP EXECUTIVES AND HIGHLY COMPENSATED EMPLOYEES. THIS INFORMATION IS REVIEWED AND COMPARED TO CURRENT PAY WITHIN THE ORGANIZAITON. THAT INFORMATION IS THEN SUBMITTED TO THE BOARD COMENSATION COMMITTEE, WHICH SUBMITS TO BOTH THE EXECUTIVE COMMITTEE AND GENERAL BOARD FOR APPROVAL. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE ORGANIZATION SUBMITS AND RECEIVES COMPENSATION DATA FROM A THIRD-PARTY AGENCY FOR LIKE ORGANIZATIONS ACROSS THE COUNTRY. THIS INFORMATION INCLUDES REGIONAL DATA FOR TOP EXECUTIVES AND HIGHLY COMPENSATED EMPLOYEES. THIS INFORMATION IS REVIEWED AND COMPARED TO CURRENT PAY WITHIN THE ORGANIZAITON. THAT INFORMATION IS THEN SUBMITTED TO THE BOARD COMENSATION COMMITTEE, WHICH SUBMITS TO BOTH THE EXECUTIVE COMMITTEE AND GENERAL BOARD FOR APPROVAL. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available POLICIES AND PROCEDURES ARE AVAILABLE FOR REVIEW BY GENERAL PUBLIC UPON REQUEST IN PERSON AT THE ORGANIZATIION'S OFFICE. Other Changes In Net Assets Or Fund Balances - Other Decreases IMPAIRMENT OF GOODWILL = -$571773 Schedule D Part X The Organization is named to receive a proportional share of the assets of the Verna Warren Trust and Cannon Christmas Trust in 2026 and 2038, respectively. Both trusts stipulate that the Organization must be in existence in the years listed in order to receive its share of the trusts assets. Therefore a corresponding liability is reported on the Statement of Financial Position equal to the fair value of these two trusts until the assets transfer to the Organization. The fair value of the assets of these two trusts at September 30, 2016 are: VERNA WARREN TRUST $1,105,645 CANNON CHRISTMAS TRUST 2,179,127 ----------- 3,284,772