2013-01-09T15:49:47-06:00 2012-06-30 450250958 EIDE BAILLY LLP PO BOX 1914 BISMARCK ND 58502 990 2011-07-01 450390299 HILL TOP HERITAGE FOUNDATION INC HILL 8779384311 PO BOX 98 HALLIDAY ND 586360098 GORDON HOFFNER 8779384311 2013-01-07 1 LISA CHAFFEE CPA P00193453 7012551091 2011 2016-02-25 16:41:14Z VICKI PENNINGTON PO BOX 98 HALLIDAY ND 586360098 296311 0 X N/A X 1988 ND RAISE MONEY TO SUPPORT PURCHASE OF EQUIPMENT, HELP WITH REPAIR, MAKE BUILDING BOND PAYMENT IF NECESSARY. 14 14 0 60 0 0 51295 251680 0 0 22888 21043 16988 16160 91171 288883 173717 20195 0 0 37020 38779 0 0 575 16471 9751 227208 68725 -136037 220158 597472 817630 0 0 597472 817630 TO EMPOWER HILL TOP HOME OF COMFORT TO EXCEL IN PROVIDING CARE IN A HOMELIKE ENVIRONMENT AND ASSIST IN ASSURING A STABLE FUTURE BY ESTABLISHING STRONG FINANCIAL RESOURCES AND COMMUNITY INVOLVEMENT. 0 0 65605 20195 0 THE FOUNDATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE SUPPORT TO HILL TOP HOME OF COMFORT, INC., A 501(C)(3) ORGANIZATION, TO ASSIST IN CARRYING OUT ITS EXEMPT PURPOSE & OTHER EXPENDITURES FOR THE BENEFIT OF HILL TOP & OTHER CHARITABLE ORGANIZATIONS.THE PAST YEAR THE FOUNDATION DONATED EQUIPMENT AND CLOTHING FOR $4,685 TO HILL TOP HOME OF COMFORT AS WELL AS A CASH DONATION OF $15,000. HERITAGE FOUNDATION IS COMMITTED TO PROVIDING NURSING SCHOLARSHIPS TO HELP WITH RECRUITMENT OF EMPLOYEES AT HILL TOP HOME OF COMFORT. 65605 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 X VICKI PENNINGTON 7017645682 PO BOX 780 KILLDEER ND 58640 LOREE FETTIG 1.00 X X 0 0 0 SHEILA MURPHY 1.00 X X 0 0 0 GORDON HOFFNER 1.00 X X 0 0 0 CAROL BANG 1.00 X X 0 0 0 SHARI BARNES 1.00 X 0 0 0 BOB DOLEZAL 1.00 X 0 0 0 RODNEY WOLF 1.00 X 0 0 0 JODI CARLSON 1.00 X 0 0 0 ED DARWIN 1.00 X 0 0 0 JANENE KNUDSVIG 1.00 X 0 0 0 KAY SCHMIDT 1.00 X 0 0 0 SUE SADOWSKY 1.00 X 0 0 0 CINDY AGRE 1.00 X 0 0 0 DAVID WALTH 1.00 X 0 0 0 VICKI PENNINGTON 32.00 X 38779 0 0 38779 0 0 0 0 0 0 0 21665 230015 251680 21043 21043 23588 21665 7428 16160 16160 288883 0 0 37203 19685 19685 510 510 38779 38779 150 150 1800 1800 150 150 2651 2651 712 712 1789 1789 410 410 426 426 595 595 STAFF GIFTS 473 473 PUBLIC RELATIONS 103 103 BUSINESS REGISTRATION F 20 20 472 472 68725 65605 2545 575 220602 424265 2128 1704 850 424 376020 392941 597472 817630 0 0 X 597472 817630 597472 817630 597472 817630 220158 0 X 0 0 0 X 153835 89141 91277 51295 251680 637228 153835 89141 91277 51295 251680 637228 387796 249432 30598 28058 26516 22888 21043 129103 766331 120154 0.32550 0.27870 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: PART II, SECTION C, LINE 17A, FACTS AND CIRCUMSTANCES TEST: FACTS AND CIRCUMSTANCES TO BE CONSIDERED A PUBLICLY SUPPORTED ORGANIZATION UNDER 509(A)(1) HILL TOP HERITAGE FOUNDATION (THE FOUNDATION) FAILS TO MEET THE PUBLIC SUPPORT TEST FOR THE FIVE YEAR TEST PERIOD FOR YEARS ENDING JUNE 30, 2008 THROUGH JUNE 30, 2012. HOWEVER, BASED ON THE FOLLOWING FACTS AND CIRCUMSTANCES, THE ORGANIZATION SHOULD CONTINUE TO BE RECOGNIZED AS A PUBLICLY SUPPORTED ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 509(A)(1). TEN-PERCENT OF SUPPORT THE TOTAL AMOUNT OF PUBLIC SUPPORT FOR THE ORGANIZATION DURING THE ABOVE-MENTIONED PERIOD IS 32.55%. THEREFORE, THE TOTAL PUBLIC SUPPORT IS GREATER THAN THE REQUIRED 10%. ATTRACTION OF PUBLIC SUPPORT THE ORGANIZATION DOES NOT RECEIVE MORE THAN 33% OF ITS SUPPORT FROM GOVERNMENT UNITS OR FROM CONTRIBUTIONS FROM THE GENERAL PUBLIC DUE TO THE FACT THAT IT RECEIVES SUBSTANTIAL CONTRIBUTIONS FROM YEAR TO YEAR FROM ESTATES. ALTHOUGH THE FOUNDATION MAINTAINS A CONTINUOUS PROGRAM FOR SOLICITATION FROM THE GENERAL PUBLIC, ESTATES CONTRIBUTE LARGE DONATIONS TO THE FOUNDATION WHICH IMPACT THE PUBLIC SUPPORT TEST. IN ADDITION TO ESTATE CONTRIBUTIONS, THE FOUNDATION CONTINUES TO CONDUCT MANY FUNDRAISERS ON AN ANNUAL BASIS THAT THE GENERAL PUBLIC SUPPORTS. IN ADDITION, THEY HAVE A PART TIME EMPLOYEE THAT SOLICITS SUPPORT FOR THE ORGANIZATION VIA WRITING ARTICLES FOR THE LOCAL NEWSPAPERS REGARDING THE ORGANIZATION, MEETING WITH POTENTIAL DONORS AND PERFORMING GRANT WRITING. SOURCES OF SUPPORT THE FOUNDATION DOES NOT RECEIVE SUPPORT FROM A SINGLE FAMILY; RATHER IT RECEIVES SUPPORT FROM MEMBERS OF THE GENERAL PUBLIC. THE ORGANIZATION RECEIVED A PORTION OF ITS SUPPORT FROM INDIVIDUALS IN THE COMMUNITY THROUGH VARIOUS EVENTS. REPRESENTATIVE GOVERNING BODY THE FOUNDATION IS SERVED BY A GOVERNING BODY THAT REPRESENTS THE INTERESTS OF THE PUBLIC; IT DOES NOT REPRESENT THE INTERESTS OF THE DONORS OF THE FOUNDATION. THESE REPRESENTATIVES ENSURE THAT THE ORGANIZATION MEETS THE NEEDS OF THE HEALTHCARE COMMUNITY. BASED ON THE ABOVE FACTS AND CIRCUMSTANCES, HILL TOP HERITAGE FOUNDATION SHOULD CONTINUE TO BE CONSIDERED AS PUBLICLY SUPPORTED UNDER INTERNAL REVENUE CODE SECTION 509(A)(1). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 57 10057 1.00000 0 0 2128 1704 424 424 MIDLAND NATIONAL ANNUITY 392941 392941 GOLF SCRAMBLE 12885 10700 2185 300 457 649 STEAK FRY & AUCTION 25405 10965 14440 1820 1927 4 6963 6963 2275 45253 21665 23588 2575 1820 457 2576 7428 16160 1 HILL TOP HOME OF COMFORT PO BOX 780 KILLDEER ND 58640 450390300 501 (C)(3) 15000 4685 BOOK VALUE SWEATSHIRTS, CROSS TRAINER DONATION TO HILL TOP HOME OF COMFORT 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: HILL TOP HERITAGE FOUNDATION HAS A REQUEST PROCEDURE FOR ANY PURCHASES MADE BY MONIES DONATED TO THE HOME AND THE CHECK IS ONLY ISSUED TO REIMBURSE THE HOME FOR THAT PURCHASE AFTER THE PROPER PROCEDURE HAS BEEN FOLLOWED AND PROPER PAPERWORK HAS BEEN COMPLETED. IF THE PURCHASE FOLLOWS A REQUEST FROM A STAFF MEMBER AND IT HAS GONE THROUGH THE CHANNELS AND FINALLY APPROVED, WE LATER REQUEST A REPORT EXPLAINING WHETHER IT IS WORKING, WHAT COULD HAVE BEEN BETTER, ETC. FORM 990, PART VI, SECTION A, LINE 1 EXECUTIVE COMMITTEE CONSISTS OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, FOUNDATION DIRECTOR AND ONE MEMBER AT LARGE. A QUORUM OF FOUR OF THESE MUST BE PRESENT TO DO BUSINESS. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO CONDUCT BUSINESS BETWEEN MEETINGS BUT WILL AT ALL TIMES BE SUBJECT TO THE CONTROL OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11 A COPY IS FORWARDED TO THE BOARD FOR COMMENT AND REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS. PER CONFLICT OF INTEREST RESOLUTION: DUTY TO DISCLOSE IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A VICKI PENNINGTON IS EMPLOYED BY HILL TOP HOME OF COMFORT BUT HER COMPENSATION IS REIMBURSED TO HILL TOP HOME OF COMFORT BY THE HILL TOP HERITAGE FOUNDATION. THE HILL TOP HOME OF COMFORT BOARD PERFORMS A YEARLY REVIEW OF THE EMPLOYEES SALARY. INCREASES IN COMPENSATION IS DETERMINED BASED ON JOB RESPONSIBILITES AND ANNUAL REVIEWS. THE ORGANIZATION HAS USED COMPARABILITY STUDIES IN THE PAST AND JUST RECENTLY PURCHASED A STUDY FROM THE NORTH DAKOTA ASSOCIATION OF NONPROFIT ORGANIZATIONS TO BE USED FOR THIS UPCOMING FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 A BREAKDOWN OF THE FINANCIAL STATEMENTS IS PRINTED IN THE ANNUAL REPORT THAT IS MAILED OUT AND ALSO DISCLOSED ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.