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
COMMUNITY ACTION INC
Employer identification number
25-1156265
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.") ....
4,602,223
5,537,960
5,907,402
6,810,730
7,466,280
30,324,595
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..
4,602,223
5,537,960
5,907,402
6,810,730
7,466,280
30,324,595
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)..
6
Public Support. Subtract line 5 from line 4.
30,324,595
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..
4,602,223
5,537,960
5,907,402
6,810,730
7,466,280
30,324,595
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9,976
28,094
2,681
84,393
64,005
189,149
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
86,939
39,531
22,030
3,945
27,113
179,558
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
273,166
183,857
222,630
120,403
174,149
974,205
11
Total support (Add lines 7 through 10).
31,667,507
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
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
95.760 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
94.990 %
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
COMMUNITY ACTION INC
Employer identification number
25-1156265
Identifier
Return Reference
Explanation
ALL OTHER ACHIEVEMENTS DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
OTHER PROGRAM SERVICES: HOMELESS SERVICES - PROVIDES EMERGENCY SHELTER, TRANSITIONAL HOUSING, HELP IN LOCATING A RESIDENCE, CASE MANAGEMENT, LIMITED FINANCIAL ASSISTANCE AND ADVOCACY SERVICES. FAMILY / FOOD SERVICES - PROVIDES LIMITED ASSISTANCE FOR RENT, MORTGAGE, UTILITY BILLS AND FOOD; OFFERS ASSISTANCE IN THE COMPLETION OF FOOD STAMP APPLICATIONS. CASE MANAGEMENT - STAFF WORK CLOSELY WITH FAMILIES TO DEVELOP GOAL PLANS SO THEY MAY WORK TOWARDS OVERCOMING BARRIERS AND ACHIEVE SELF-SUFFICIENCY. HOUSING DEVELOPMENT - DEVELOPS AND MAINTAINS DECENT, SAFE AND AFFORDABLE HOUSING. DOMESTIC VIOLENCE INTERVENTION / PREVENTION - PROVIDES EMERGENCY SHELTER, 24-HOUR HOTLINE, EDUCATIONAL PROGRAMS, OPTIONS COUNSELING, LEGAL ADVOCACY AND GROUP SUPPORT TO VICTIMS OF DOMESTIC VIOLENCE. PARENTING SERVICES - PROVIDES EDUCATION, INFORMATION, ADVOCACY AND SUPPORT THROUGH A FACILITATED PARENT LEADERSHIP MODEL. ADULT EDUCATION - PROVIDES INDIVIDUAL INSTRUCTION FOR ADULTS VIA TUTOR OR CLASSROOM TO IMPROVE SKILLS IN READING, MATH, JOB READINESS, COLLEGE / TECHNOLOGY TRAINING, COMPUTER OR TO PREPARE FOR THE GENERAL EDUCATION DEVELOPMENT (GED) EXAM. YOUTH OPPORTUNITIES - COMMUNITY ACTION, INC. PARTNERS WITH OTHERS TO PROVIDE YOUTH WITH MENTORING ACTIVITIES, FINANCIAL LITERACY AND WORK READINESS EDUCATION AND SKILLS. INFORMATION TECHNOLOGY - PROVIDES TECHNOLOGY CONSULTING INCLUDING: NETWORKING; SOFTWARE DEVELOPMENT; AND THE SALE OF TECHNOLOGY HARDWARE, SOFTWARE AND ACCESSORIES. A 990 - T IS FILED FOR UNRELATED BUSINESS INCOME. SENIOR CORPS - RSVP - UTILIZES TALENTS OF PERSONS AGES 55 AND OVER TO MEET COMMUNITY NEEDS THROUGH VOLUNTEERING AT NON-PROFIT ORGANIZATIONS. NEW CHOICES CAREER DEVELOPMENT - PROVIDES PERSONS SKILLS AND KNOWLEDGE TO ENABLE THEM TO MAKE NEW CAREER CHOICES. EARLY CARE AND EDUCATION - HELPS FAMILIES IDENTIFY QUALITY EARLY CARE AND EDUCATION PROGRAMS; ASSISTS CHILD CARE PROVIDERS WITH RESOURCE DEVELOPMENT AND PROVIDES "GETTING STARTED" INFORMATION TO PERSONS INTERESTED IN OPENING A CHILD CARE FACILITY. WORKS WITH CHILD CARE PROVIDERS AND SCHOOL DISTRICTS TO ENSURE CHILDREN RECEIVE THE SKILLS NECESSARY TO TRANSITION SMOOTHLY INTO KINDERGARTEN.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
DUE TO THE TIMING OF THE PREPARATION OF THE 990 AND THE FILING DUE DATE, THE 990 HAS BEEN REVEIWED BY MANAGEMENT. A COPY WILL BE PROVIDED TO THE AUDIT/FINANCE COMMITTEE AFTER THE FORM 990 HAS BEEN FILED FOR REVIEW PRIOR TO PROVIDING A COPY TO THE FULL BOARD.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
A CONFLICT OF INTEREST POLICY COVERING THE AGENCY'S BOARD MEMBERS IS DEFINED IN THE ORGANIZATION'S BYLAWS. ALL BOARD MEMBERS ARE REQUIRED TO ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT OR WHEN THERE IS A CHANGE IN THE BOARD MEMBER'S STATUS REGARDING A CONFLICT OF INTEREST. A WRITTEN POLICY IS CONTAINED IN THE EMPLOYEE HANDBOOK. EMPLOYEES ARE REQUIRED TO SUPPORT THE MISSION, POLICIES, PROCEDURES AND GOALS AND CONDUCT THEMSELVES IN AN ETHICAL MANNER. EMPLOYEES ARE PERMITTED TO REQUEST PERMISSION TO PERFORM WORK PERTAINING TO OR SIMILAR TO WORK PERFORMED BY COMMUNITY ACTION, INC., BY SUBMITTING A WRITTEN REQUEST TO THEIR IMMEDIATE SUPERVISOR 30 DAYS PRIOR TO THE PROPOSED COMMENCEMENT OF THE WORK START DATE. THE EMPLOYEE'S IMMEDIATE SUPERVISOR WILL REVIEW THE REQUEST AND FORWARD IT WITH THEIR RECOMMENDATION TO THE EXECUTIVE DIRECTOR FOR FINAL DECISION MAKING AUTHORITY.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR EMPLOYING AND EVALUATING THE EXECUTIVE DIRECTOR'S COMPENSATION AND PERFORMANCE. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH MAKING RECOMMENDATIONS TO THE BOARD REGARDING THE HIRING AND TERMINATION OF THE EXECUTIVE DIRECTOR'S EMPLOYMENT.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
THE HIRING OF COMMUNITY ACTION, INC. KEY EMPLOYEES IS THE RESPONSIBILITY OF THE EXECUTIVE DIRECTOR.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE, WWW.JCCAP.ORG, OR UPON REQUEST.
OTHER CHANGES IN NET ASSETS EXPLANATION
FORM 990, PART XI, LINE 5
ITEM CONSISTS OF THE UNREALIZED HOLDING GAIN ON THE MARKETABLE EQUITY SECURITIES HELD BY THE ORGANIZATION, WHICH IS RECOGNIZED FOR FINANCIAL STATEMENT REPORTING PURPOSES, BUT NOT ON THE FORM 990 UNTIL AN ACTUAL GAIN OR LOSS IS REALIZED.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.