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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
CHARITABLE FRIENDS OF DIGAMMA BUILDING INC
Employer identification number
56-2507781
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
47,045
116,039
21,625
17,373
24,680
226,762
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
47,045
116,039
21,625
17,373
24,680
226,762
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.
226,762
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
47,045
116,039
21,625
17,373
24,680
226,762
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
226,762
12
Gross receipts from related activities, etc. (see instructions)
..................
12
64,338
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
100.000 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
24.520 %
16a
33 1/3% support test—2013.
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—2012.
If the organization did not check a 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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
CHARITABLE FRIENDS OF DIGAMMA BUILDING INC
Employer identification number
56-2507781
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 8B
THIS IS N/A. THERE ARE NO COMMIITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11
THE PRESIDENT OF THE ORGANIZATION REVIEWS THE FORM 990 BY READING EACH PAGE AND COMPARING THE NUMBERS REPORTED TO INTERNAL SUPPORTING SCHEDULES.
FORM 990, PART VI, SECTION B, LINE 12C
THE OFFICERS ARE IN COMMUNICATION REGULARLY AND DISCUSS ACTIVITIES OF THE ORGANIZATION. THIS WOULD INCLUDE TRANSACTIONS WITH EXPOSURE TO CONFLICTS.
FORM 990, PART VI, SECTION C, LINE 18
FORM 1023 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19
GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990 PART III #2, PART VIII LINE 2, SCHEDULE A PART II SEC B LINE 12:
NOTICE OF CHANGE TO REVENUE REPORTING CHARITABLE FRIENDS OF DIGAMMA BUILDING, INC. HAS CHANGED THE METHOD BY WHICH IT REPORTS REVENUE TO BETTER REFLECT THE ECONOMIC SUBSTANCE OF ITS DEALING WITH FOX CLUB GRADUATE ASSOCIATION, INC. AND FOX CLUB HOLDINGS LLC. AS DISCLOSED ON THE ATTACHMENT TO FORM 1023, CHARITABLE FRIENDS OF DIGAMMA BUILDING, INC. LEASES THE DIGAMMA BUILDING AT 44 JFK STREET, CAMBRIDGE, MA FROM FOX CLUB HOLDINGS LLC, MAKES EXTERIOR IMPROVEMENTS THERETO, AND IN TURN SUBLEASES THE IMPROVED BUILDING TO FOX CLUB GRADUATE ASSOCIATION, INC. BECAUSE FOX CLUB HOLDINGS LLC IS A DISREGARDED ENTITY WHOLLY OWNED BY FOX CLUB GRADUATE ASSOCIATION, INC., IN SUBSTANCE CHARITABLE FRIENDS OF DIGAMMA BUILDING, INC. RECEIVES THE DIFFERENCE BETWEEN THE AMOUNT IT RECEIVES UNDER THE SUBLEASE AND THE AMOUNT IT PAYS UNDER THE LEASE AS A MONTHLY PAYMENT FROM FOX CLUB GRADUATE ASSOCIATION, INC. FOR USE OF THE IMPROVEMENTS MADE BY CHARITABLE FRIENDS OF DIGAMMA BUILDING, INC. TO THE DIGAMMA BUILDING. TO REFLECT THE ECONOMIC SUBSTANCE OF THIS TRANSACTION, CHARITABLE FRIENDS OF DIGAMMA BUILDING, INC. ON A GOING FORWARD BASIS WILL REPORT THE NET RENTAL AMOUNT AS PROGRAM SERVICE REVENUE ON PART VIII LINE 2 AND AS GROSS RECEIPTS FROM RELATED ACTIVITIES ON SCHEDULE A PART II SECTION B LINE 12 CONSISTENT WITH THE FOLLOWING CHARACTERIZATION OF THE TRANSACTION: CHARITABLE FRIENDS OF DIGAMMA BUILDING, INC. OWNS THE IMPROVEMENTS THAT IT HAS MADE TO THE DIGAMMA BUILDING AND RENTS THE IMPROVEMENTS TO FOX CLUB GRADUATE ASSOCIATION, INC. FOR THE NET RENT AMOUNT. FOX CLUB GRADUATE ASSOCIATION, INC. HAS THE OBLIGATION TO MAINTAIN THE IMPROVEMENTS. TO PROTECT ITS INVESTMENT IN THE IMPROVEMENTS, CHARITABLE FRIENDS OF DIGAMMA BUILDING, INC. HAS THE OPTION TO PURCHASE THE BUILDING IF FOX CLUB GRADUATE ASSOCIATION, INC. DOES NOT FULFILL ITS OBLIGATION TO MAINTAIN THE BUILDING. THE OPTION PRESERVES CHARITABLE FRIENDS OF DIGAMMA BUILDING, INC.' INVESTMENT IN THE IMPROVEMENTS. FURTHER PROTECTING ITS INVESTMENT, CHARITABLE FRIENDS OF DIGAMMA BUILDING, INC. HAS A RIGHT OF FIRST REFUSAL IF FOX CLUB HOLDINGS LLC, EVER DECIDED TO SELL THE DIGAMMA BUILDING. THE CAMBRIDGE HISTORICAL SOCIETY OWNS A FACADE EASEMENT ON THE DIGAMMA BUILDING. CONTRIBUTIONS TO CHARITABLE FRIENDS OF DIGAMMA BUILDING, INC. BENEFIT THE ORGANIZATION THROUGH ITS RETENTION OF THE RIGHT TO BENEFIT ECONOMICALLY FROM THE IMPROVEMENTS AND THE PUBLIC GENERALLY THROUGH THE FAADE EASEMENT OWNED BY THE CAMBRIDGE HISTORICAL SOCIETY. THE NET RENTAL AMOUNT DESCRIBED ABOVE IS BEING REPORTED AS PROGRAM SERVICE REVENUE ON PART VIII LINE 2 AND AS GROSS RECEIPTS FROM RELATED ACTIVITIES ON SCHEDULE A PART II SECTION B LINE 12 CONSISTENT WITH THE FORM 990 INSTRUCTIONS WHICH STATE THAT RENTAL INCOME RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION SHOULD BE REPORTED AS PROGRAM SERVICE REVENUE ON PART VIII LINE 2 AND RECEIPTS FROM FURNISHING OF FACILITIES IN ANY ACTIVITY WHICH IS NOT AN UNRELATED TRADE OR BUSINESS SHOULD BE REPORTED AS GROSS RECEIPTS FROM RELATED ACTIVITIES ON SCHEDULE A PART II SECTION B LINE 12.
FORM 990, PART IX, LINE 11G
BOOKKEEPING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,842. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,842. DATA BASE & WEBSITE CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 509. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 509.
FORM 990 SCHEDULE B PART I:
ONE CONTRIBUTOR CONTRIBUTED $5,000 OR MORE. 2% OF FORM 990 PART VIII LINE 1H, $24,680, IS $494. ACCORDINGLY, $5,000 IS THE GREATER OF $5,000 OR $494, AND SCHEDULE B IS REQUIRED TO REPORT THE ONE CONTRIBUTOR WHO CONTRIBUTED AT THIS LEVEL.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.