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
2011
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
125,564,645
139,342,466
146,904,007
146,560,749
148,321,190
706,693,057
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..
125,564,645
139,342,466
146,904,007
146,560,749
148,321,190
706,693,057
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)..
42,807,480
6
Public Support. Subtract line 5 from line 4.
663,885,577
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
125,564,645
139,342,466
146,904,007
146,560,749
148,321,190
706,693,057
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
216,194
88,553
24,682
16,748
24,782
370,959
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..
485,607
304,743
495,767
286,881
389,678
1,962,676
11
Total support (Add lines 7 through 10).
709,026,692
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
18,703,708
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
93.633 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
95.732 %
16a
33 1/3% support test—2011.
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—2010.
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—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2011
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
2011
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. IN FY 2012 ABCD REACHED THOUSANDS OF LOW-INCOME RESIDENTS IN GREATER BOSTON THROUGH A WIDE VARIETY OF SERVICES AND PROGRAMS. THESE INCLUDED: -EQUIPPED AT-RISK YOUTH TO SUCCEED: 167 YOUTH ENROLLED IN ALTERNATIVE HIGH SCHOOLS WITH 45 GRADUATING WITH A HIGH SCHOOL DIPLOMA. -PROVIDED EMPLOYMENT OPPORTUNITIES FOR YOUTH: CONNECTED 808 YOUTH WITH SUMMER EMPLOYMENT AND 68 YOUTH WITH YEAR-ROUND CAREER EXPLORATION. -HELPED INDIVIDUALS BECOME BETTER EDUCATED: REACHED 330 ADULTS WITH ABE/GED SERVICES -HELPED INDIVIDUALS LEARN ENGLISH: PROVIDED 682 INDIVIDUALS WITH ESOL COURSES. -HELPED INDIVIDUALS BECOME U.S. CITIZENS: HELPED 1,075 INDIVIDUALS COMPLETE U.S. CITIZENSHIP APPLICATIONS, PROVIDED 100 INDIVIDUALS WITH CITIZENSHIP COURSES, ASSISTED 87 INDIVIDUALS OBTAIN U.S. CITIZENSHIP AND 12 INDIVIDUALS OBTAIN PERMANENT RESIDENCY. -HELPED INDIVIDUALS REUNITE WITH THEIR FAMILY MEMBERS: ASSISTED 23 INDIVIDUALS COMPLETE THE FAMILY MEMBER PETITION APPLICATION -HELPED INDIVIDUALS EARN A LIVING: PROVIDED 755 INDIVIDUALS WITH JOB ASSISTANCE, AND HELPED 262 INDIVIDUALS OBTAIN JOBS. -HOLIDAY TOYS WERE GIVEN TO 2,300 FAMILIES. PROVIDED 781 FAMILIES WITH FOOD FOR THE HOLIDAY THROUGH THE HOLIDAY MEALS PROGRAM. -RETURNED MONEY TO POOR COMMUNITIES: $8,550,442 TO POOR COMMUNITIES IN REFUNDS AND EARNED INCOME TAX CREDIT FOR 5,373 THROUGH FREE TAX ASSISTANCE -EMPOWERED INVIDIDUALS WITH FINANCIAL KNOWLEDGE: PROVIDED 83 INDIVIDUALS WITH COMPREHENSIVE FINANCIAL LITERACY EDUCATION. -HELPED PEOPLE MANAGE THEIR FINANCES: PROVIDED 177 INDIVIDUALS WITH CREDIT COUNSELING. -KEPT FAMILIES SAFELY HOUSED: HELPED 138 FAMILIES FACING FORECLOSURES, PROVIDED HOUSING ASSISTANCE AND STABILIZATION SERVICES TO 1,870, SUPPORTED 134 WITH EMERGENCY RENT OR MORTGAGE ASSISTANCE, AND HELPED 485 OBTAIN OR MAINTAIN HOUSING. -REACHED 28,150 INDIVIDUALS WITH DISEASE PREVENTION AND REPRODUCTIVE HEALTH CARE. HELPED 315 OBTAIN HEALTH INSURANCE. -REACHED 3,636 FAMILIES THROUGH EMERGENCY FOOD PANTRIES AND DISTRIBUTED 150,000 BOXES OF FOOD AND 329,269 POUNDS OF FOOD. -HELPED 2,878 SENIORS MAINTAIN INDEPENDENT LIVES THROUGH CASE MANAGEMENT AND OTHER SERVICES. -ASSISTED 503 SENIORS WITH MEDICARE COUNSELING SESSIONS. PROVIDED 25 SENIORS WITH PRESCRIPTION PICK-UP OR HOSPITAL ADVOCACY SERVICES. -REACHED 204 SENIORS WITH EXCERCISE AND WELLNESS CLASSES. -SERVED 9,000 SENIORS HOT MEALS AND SNACKS TO SENIORS AND 1,654 SENIORS WITH FOOD THROUGH THE SENIOR BROWN BAG PROGRAM. -BRIDGED THE GAP BETWEEN GENERATIONS: 147 SENIORS PARTICIPATED IN THE FOSTER GRANDPARENTS PROGRAM. -UTILIZED VOLUNTEERS TO SERVE THOSE IN NEED: 1,743 VOLUNTEERS DONATED 274,687 HOURS TO ABCD AND OUR CLIENTS.
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
LINE 24e-ALL OTHER EXPENSES
EXPENSES: TOTAL: PROGRAM SERVICE: MANAGEMENT: LICENSES AND PERMITS 31,429 29,119 2,310 FOOD COST 1,242,162 1,241,947 190 INSURANCE-NON PERSONNEL 335,271 314,890 20,381 RECRUITMENT 89,356 48,955 34,061 TUITION 62,068 50,138 11,930 TRAINING 125,895 123,247 2,648 DUES & MEMBERSHIP 106,948 58,899 47,074 PARENT ACTIVITY FUND 21,745 21,745 MISCELLANEOUS EXPENSE 71,406 61,453 9,953 BURNER REPAIRS 3,047,960 3,047,960 BANK SERVICE CHARGES 37,983 25,776 12,207 NSTAR REPAIR 118,078 118,078 FUEL VENDORS 10,213,105 10,212,505 POSTAGE 265,941 246,741 19,200 DEVELOPMENT 100 100 KICKOFF & AWARD EVENT 3,146 3,146 SUBCONTRACTORS EXPENSE 808,422 808,422 -------------------------------------------------------------------------- TOTAL: 16,573,076 16,413,022 160,054
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
HOURS DEVOTED FOR RELATED ORGANIZATION
FORM 990 PART VII
NAME:SYVALIA HYMAN III TITLE:CHAIR HOURS:1
OTHER EXPENSES
FORM 990 PART IX
DESCRIPTION:ALL OTHER EXPENSES TOTAL EXPENSES:16573076 PROGRAM SERVICES:16413022 MANAGEMENT AND GENERAL:160054
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.