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
Action for Boston Community Development Inc
Employer identification number
04-2304133
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.") ....
117,416,212
125,564,645
139,342,466
146,904,007
146,560,749
675,788,079
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..
117,416,212
125,564,645
139,342,466
146,904,007
146,560,749
675,788,079
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)..
26,245,513
6
Public Support. Subtract line 5 from line 4.
649,542,566
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..
117,416,212
125,564,645
139,342,466
146,904,007
146,560,749
675,788,079
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
311,552
216,194
88,553
24,682
16,748
657,729
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..
485,281
485,607
304,743
495,767
286,881
2,058,279
11
Total support (Add lines 7 through 10).
678,504,087
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
18,459,993
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
95.732 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
95.827 %
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
Action for Boston Community Development Inc
Employer identification number
04-2304133
Identifier
Return Reference
Explanation
Part III Statement of Program Service Accomplishments
4D - Other Program Services:
Other program services include health services, housing and homeless prevention, summer youth employment, career development and employment, asset development, financial literacy and elder services. Through the Community Services Block (CSBG) grant, ABCD provides a variety of services to low income families through a network of neighborhood service centers that include job training, food pantries, adult education, foreclosure prevention, tax preparation and drop-in services. Program accomplishments for the 2010-2011 fiscal year include: o Asset Development helped 4,127 households with free tax assistance, returning $6,679,273 to poor communities in refunds and Earned Income Tax Credit, provided 105 individuals with comprehensive financial literacy education, and 177 with credit counseling. o Housing and Homelessness Prevention Services helped 126 families facing foreclosure, provided housing assistance and stabilization services to 1,880, supported 60 with emergency rent or mortgage assistance, and helped 502 obtain or maintain housing. o Food security reached 4,404 families through emergency food pantries, and helped 308 obtain Food Stamp benefits. o Health Services reached 28,471individuals with disease prevention and reproductive health care and helped 279 obtain health insurance. o Education and Career Development for Adults reached 289 adults with ABE/GED services and 644 with ESOL courses, graduated 150 students with Associates Degrees or certificates, and provided 959 with job assistance, and helped 263 obtain jobs. o Immigration Services provided 811 with immigration services, including applying for and obtaining U.S. citizenship and Green Cards, VAWA, Family Petitions, and other related services. o Youth Programs educated 242 youth in alternative high schools and connected 1,190 with summer and year-round youth employment. o Elder Services helped 726 seniors maintain independent lives through case management and other services, assisted 600 seniors with Medicare counseling sessions and provided 177 with prescription pick-up or hospital advocacy services, served 7,280 hot meals and snacks to seniors. 372 participated in exercise and wellness classes, and 180 benefited from fall prevention classes.
Part VI - Governance, Management and Disclosure
Question 11B
The Form 990 is first reviewed by the organization's Tax Manager at the audit firm of KPMG, LLP after being completed by ABCD's Director of Finance. After KPMG review, recommended changes, if any, are discussed and, where appropriate, incorporated into the return. The return is presented to and reviewed by the Finance Committee and once they have accepted the return, they recommend acceptance to the full Board of Directors. The return is made available to the full board upon request by the members.
Part VI - Governance, Management and Disclosure
Question 12C
The members of the Board of Directors are given the Conflict of Interest and Disclosure Statements annually. The statements are filled out by these individuals and returned to ABCD's Board Liaison who reviews the forms for any conflict of interest. The Finance / Audit Committee receives the forms with any conflicts for their review. After meeting and discussing the individuals concerned, the Committee gives its recommendations to the full Board for final disposition.
Part VI - Governance, Management and Disclosure
Question 15b
ABCD utilizes an outside firm to compile and review comparability data to determine the compensation for its President / CEO and key personnel. The results of the firm's findings are brought to the combined meeting of the Personnel and Finance Committees for their review, discussion and approval of the appropriate compensation amount as recommended by the outside firm.
Part VI - Governance, Management and Disclosure
Question 19
Financial statements are included on the organization's website in its annual report, and they are also available on Guidestar and Massachusetts Attorney General's websites. ABCD does not currently make its governing documents and conflict of interest policy available to the general public.
Part IX - Statement of Functional Expenses
Part IX - Statement of Functional Expenses, Line 24f, All Other Expenses: Total Expenses Program Exp. Indirect Exp Day Care Vouchers 53,358,127 53,358,127 Fuel Vendors 13,598,243 13,598,243 Repairs 2,792,882 2,792,882 Food Cost 1,068,976 1,067,311 1,665 Subcontractor's Expense 444,520 444,520 Insurance Non-personnel 366,533 337,326 29,207 Training 173,679 172,019 1,660 Tuition 70,700 70,650 50 Dues & Membership 66,461 39,691 26,770 Miscellaneous Expense 155,080 146,019 9,064 Total 72,095,201 72,026,787 68,416
HOURS DEVOTED FOR RELATED ORGANIZATION
FORM 990 PART VII
NAME:Syvalia Hyman III TITLE:Board Member HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION
FORM 990 PART VII
NAME:Jean M. Babcock TITLE:Treasurer HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION
FORM 990 PART VII
NAME:Jeanette Boone TITLE:Board Member HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION
FORM 990 PART VII
NAME:Thelma Burns TITLE:Board Member HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION
FORM 990 PART VII
NAME:Mary Chin TITLE:Board Member HOURS:1
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.