Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
BUILDING CHANGES
Employer identification number
91-1410450
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2,320,158
2,729,324
7,570,380
11,698,146
5,128,003
29,446,011
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
2,320,158
2,729,324
7,570,380
11,698,146
5,128,003
29,446,011
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)..
12,356,947
6
Public Support. Subtract line 5 from line 4.
17,089,064
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
2,320,158
2,729,324
7,570,380
11,698,146
5,128,003
29,446,011
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
15,331
16,216
35,931
18,871
183,664
270,013
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
50,000
29,769
19,310
60
-1,245
97,894
11
Total support (Add lines 7 through 10).
29,813,918
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
917,375
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
57.320 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
54.640 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(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.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(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 in 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 IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
BUILDING CHANGES
Employer identification number
91-1410450
Identifier
Return Reference
Explanation
NEW PROGRAM SERVICES
FORM 990, PART III, LINE 2
IN LATE 2009, BC RECEIVED A TWO YEAR $1 MILLION STRENGTHENING COMMUNITIES FUND GRANT FROM THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES AND LAUNCHED THE ECONOMIC OPPORTUNITIES INITIATIVE (EOI), A GRANTMAKING AND TRAINING PROGRAM TO ASSIST 25 AGENCIES ACROSS WA STATE TO BOOST CORE EDUCATION AND EMPLOYMENT SERVICES THAT GIVE PEOPLE THE TOOLS TO GET BACK ON THEIR FEET.
CHANGES IN PROGRAM SERVICES
FORM 990, PART III, LINE 3
2010 WAS THE FIRST FULL YEAR IN WHICH THE WASHINGTON FAMILIES FUND OPERATED AS A PROGRAM OF BUILDING CHANGES (BC). AS SUCH, ALL WFF GRANTMAKING REVENUES AND EXPENSES ARE ACCRUED AND RECORDED AS FUNDS ARE DONATED BY PRIVATE PHILANTHROPY AND GRANTS ARE AWARDED TO NONPROFIT ORGANIZATIONS. IN THE PAST, BUILDING CHANGES WAS THE PAID ADMINISTRATOR/AGENT FOR WFF AND THE ONLY REVENUES AND EXPENSES RECORDED WERE FOR THE GRANTMAKING ACTIVITIES, TECHNICAL ASSISTANCE AND EVALUATION ACTIVITIES PROVIDED BY BC. PRIVATE FUNDS DONATED FOR WFF WERE HELD AND FULLY ACCRUED IN WFF AGENCY ACCOUNTS ON THE BALANCE SHEET.
FORM 990, PART VI, SECTION B, LINE 11
THE 2010 990 DRAFT WAS REVIEWED AND DISCUSSED BY THE FINANCE, AUDIT AND HOUSING COMMITTEE ON OCTOBER 19. ONE WEEK PRIOR TO THE OCTOBER BOARD MEETING, THE 2010 990 DRAFT WAS EMAILED TO THE ENTIRE BOARD ALONG WITH A MEMO WHICH IDENTIFIED SIGNIFICANT ITEMS AND THEIR LOCATION WITHIN THE 990. AT THE OCTOBER 28 BOARD MEETING THE TREASURER AND DIRECTOR OF FINANCE GAVE A PRESENTATION ON THE 990 AND THE FINANCE, AUDIT AND HOUSING COMMITTEE BROUGHT FORTH A FORMAL RESOLUTION TO APPROVE AND FILE THE 2010 990. THE MOTION WAS APPROVED AND THE 990 WAS SIGNED AND FILED.
FORM 990, PART VI, SECTION B, LINE 12C
ALL BOARD AND STAFF MEMBERS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. THROUGH THIS PROCESS BOARD MEMBERS AND STAFF ARE REMINDED OF THE REQUIREMENT TO DISCLOSE ALL MATERIAL FACTS OF EVERY ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE EXECUTIVE DIRECTOR, DIRECTOR OF FINANCE AND OPERATIONS, OR BOARD CHAIR. BC MANAGEMENT AND THE BOARD EXECUTIVE COMMITTEE HAVE THE RESPONSIBILITY TO IDENTIFY RELATED PARTY TRANSACTIONS AND REAL OR POTENTIAL CONFLICTS OF INTEREST. ALL IDENTIFIED RELATED PARTY TRANSACTIONS AND REAL OR POTENTIAL CONFLICT OF INTERESTS ARE PRESENTED AND DISCUSSED BY THE APPROPRIATE COMMITTEE OR FULL BOARD AND ARE RECORDED IN THE MINUTES OF THAT MEETING.
FORM 990, PART VI, LINE 15: ED COMPENSATION IS RECOMMENDED BY THE BOARD EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD IN CLOSED SESSION. THE ED IS EVALUATED BY THE BOARD EVERY 2 YEARS. OTHER KEY EMPLOYEE COMPENSATION IS SET BY THE EXEC DIRECTOR. THE BC HR MANAGMENT REVIEWS THE BI-ANNUAL UNITED WAY NON-PROFIT SALARY SURVEY AND CONFERS WITH AGENCIES DOING COMPARABLE WORK TO REVIEW SALARIES FOR POSITIONS WITH NO DIRECT COMPS IN THE UWKC SURVEY. ED AND SENIOR MANAGEMENT COMPENSATION HAS BEEN FLAT FOR SEVERAL YEARS. THEY HAVE RECEIVED ONLY A STAFF-WIDE COLA IN EARLY 2009, AND MODEST STAFF-WIDE BONUS IN LATE 2010.
FORM 990, PART VI, SECTION C, LINE 19
OUR ANNUAL AUDITED FINANCIAL STATEMENTS, INTERIM FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED LOSSES ON INVESTMENTS: -5,455.
QUESTION 2C
PART XI FINANCIAL STATEMENTS AND REPORTING
THE AUDIT COMMITTEE HAS NOT CHANGED ITS REVIEW PROCEDURE FOR THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.