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
EASTERN ORTHODOX MANAGEMENT CORP
Employer identification number
04-3041438
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.") ....
170,373
150,081
140,367
185,241
510,115
1,156,177
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
170,373
150,081
140,367
185,241
510,115
1,156,177
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.
1,156,177
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..
170,373
150,081
140,367
185,241
510,115
1,156,177
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
323,904
274,481
278,978
307,825
319,183
1,504,371
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.)..
87,692
12,829
62,199
67,406
52,275
282,401
11
Total support (Add lines 7 through 10).
2,942,949
12
Gross receipts from related activities, etc. (see instructions)
..................
12
59,432,030
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
39.290 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
35.730 %
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
EASTERN ORTHODOX MANAGEMENT CORP
Employer identification number
04-3041438
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 3
RADIUS EXECUTIVE SOLUTIONS, INC. A MANAGEMENT COMPANY, WAS ENGAGED TO FULFILL THE EXECUTIVE DIRECTOR'S POSITION VACATED DURING THE YEAR.
FORM 990, PART VI, SECTION A, LINE 6
THE ORGANIZATION'S BOARD OF DIRECTORS CONSISTS OF MEMBERS WHO HAVE EQUAL VOTING RIGHTS.
FORM 990, PART VI, SECTION A, LINE 7A
IN ACCORDANCE WITH GOVERNING BYLAWS, THE MEMBERS OF THE CORPORATION ARE THE CLERGY MEMBERS FROM THE CEOC PARISHES, AND UP TO FIVE LAY DELEGATE'S PER PARISH TO THE GENERAL ASSEMBLY. THE MEMBERS ELECT THREE DIRECTORS TO THREE-YEAR TERMS EACH YEAR AT THE ANNUAL MEETING. MEMBERS OF THE CLERGY ELECT A CLERGY DIRECTOR EACH YEAR FOR A THREE YEAR TERM, ALSO AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7B
THE GENERAL ASSEMBLY RETAINS THE AUTHORITY TO ELECT THREE DIRECTORS ANNUALLY, RATIFY AMENDMENTS TO THE ARTICLES OF ORGANIZATION AND BYLAWS, AND RATIFY ANY BOARD DECISION TO EITHER DISSOLVE THE CORPORATION OR ALTER ITS STRUCTURE (I.E. MERGER OR RESTRUCTURING).
FORM 990, PART VI, SECTION B, LINE 11
THE PROCESS FOR REVIEWING THE FORM 990 INCLUDES AN ELECTRONIC (PDF) RELEASE TO ALL MEMBERS OF THE BOARD OF DIRECTORS, WITH A RETURN RECEIPT KEPT FOR EACH DIRECTOR AS EVIDENCE OF RECEIPT. THE DIRECTORS ARE ENCOURAGED TO REVIEW AND SUBMIT ANY QUESTIONS TO THE EXECUTIVE DIRECTOR, PRESIDENT, OR TREASURER OF THE CORPORATION. ALL QUESTIONS AND CONCERNS WILL BE ADDRESSED AND RESPONDED TO BY MANAGEMENT. IN ADDITION, THE FINANCE COMMITTEE ALSO RECEIVES AN ELECTRONIC (PDF) COPY OF THE REPORT PRIOR TO FILING AS WELL AND THE SAME PROCEDURE APPLIES. IN THE EVENT THE BOARD CONVENES IN ADVANCE OF THE 990 SUBMISSION, THE TREASURER WILL PROVIDE THE BOARD WITH AN OPPORTUNITY TO REVIEW AND DISCUSS AT THE MEETING, AND THE REVIEW WILL BE RECORDED IN THE MINUTES OF THE PROCEEDINGS.
FORM 990, PART VI, SECTION B, LINE 12C
THE BOARD HAS IMPLEMENTED A MORE COMPREHENSIVE PROCESS FOR IDENTIFYING AND DISCLOSING POTENTIAL CONFLICTS OF INTEREST. A SEPARATE STAND-ALONE POLICY WAS RECENTLY DEVELOPED TO SUPPLEMENT AND REPLACE THE PREVIOUS POLICY STATEMENTS WHICH APPEARED IN OTHER ORGANIZATIONAL DOCUMENTS, INCLUDING THE BYLAWS. THE SEPARATE WRITTEN CONFLICT OF INTEREST POLICY INCLUDES A DISCLOSURE FORM WHICH IS NOW COMPLETED BY BOARD MEMBERS ON AN ANNUAL BASIS, AND IT IS SUBMITTED TO THE BOARD. THE OFFICERS OF THE CORPORATION, IN CONSULTATION WITH THE EXECUTIVE DIRECTOR, REVIEW THE DISCLOSURE FORMS TO IDENTIFY ANY POTENTIAL CONFLICTS. THOSE DIRECTORS IDENTIFIED AS HAVING INTERESTS THAT COULD GIVE RISE TO A POSSIBLE CONFLICT ARE INFORMED BY THE PRESIDENT, AND THE BOARD OF DIRECTORS THEN REVIEWS THE DISCLOSURE AND REACHES A DETERMINATION. IF A DIRECTOR IS FOUND TO HAVE A NON-RECONCILABLE CONFLICT OF INTEREST, THAT MEMBER IS REQUESTED TO RESIGN FROM THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 15
THE PROCESS OF DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR/KEY PERSONNEL IS COMPLETED UNDER THE AUSPICE OF THE BOARD PRESIDENT. THE ORGANIZATION'S DIRECTOR OF HUMAN RESOURCES, AT THE DIRECTION OF THE PRESIDENT, OBTAINS COMPARATIVE COMPENSATION INFORMATION FROM A VARIETY OF SOURCES, INCLUDING: SALARY SURVEYS RELEASED BY TRADE ASSOCIATIONS; COST REPORT DATA RELEASED BY INDEPENDENT FIRMS WHICH COMPILE THIS INFORMATION; IDENTIFICATION OF COMPARATIVE ORGANIZATIONS, AND DISCUSSIONS WITH HUMAN RESOURCES IN THOSE ORGANIZATIONS EXCHANGING DATA; COMPLIATION AND REVIEW OF FORMS 990 FROM COMPARABLE ORGANIZATIONS; AN ASSESSMENT OF CURRENT MARKET CONDITIONS BASED ON HIRING DATA COMPILED. THE MATERIAL IS ANALYZED BY THE DIRECTOR OF HR AND SUMMARIZED, WITH COMPENSATION VARIANCES IDENTIFIED. THE INFORMATION IS PRESENTED TO THE PRESIDENT, WHO IN TURN, REVIEWS ANY CONCERNS WITH THE GOVERNING BODY. AT THE TIME OF THE DELIBERATION, THE BOARD MAKES A DECISION WHICH IS RECORDED VIA BOARD VOTE, AND IS RECORDED IN THE MINUTES TO THE MEETING. IN ADDITION, THE BOARD REVIEWS THE ANNUAL OPERATING BUDGET EACH YEAR, AND THE ED SALARY IS PRESENTED AS A SINGLE LINE ITEM AS A FULL DISCLOSURE TO THE BOARD. EACH YEAR, THE OPERATING BUDGET IT APPROVED THROUGH A VOTE OF THE BOARD OF DIRECTORS, AND THE VOTE IS RECORDED IN THE MINUTES OF THE MEETING.
FORM 990, PART VI, SECTION C, LINE 19
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL REPORTS ARE MADE AVAILABLE TO THE PUBLIC IN A VARIETY OF WAYS. ON AN ANNUAL BASIS, THE IRS FORM 990 AND MASSACHUSETTS PC FORM ARE FILED, INCLUDING AN ATTACHMENT OF AN AUDITED FINANCIAL STATEMENT. BOTH FORMS ARE AVAILABLE TO CONSUMERS THROUGH WEBSITES LIKE GUIDESTAR, THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE, THE MASSACHUSETTS SECRETARY OF STATE'S OFFICE, ETC. IN ADDITION, THE IRS FORM 990 IS PROVIDED UPON REQUEST. ON AN ANNUAL BASIS, THE CORPORATION REPORTS TO THE MEMBERSHIP AT THE ANNUAL MEETING/GENERAL ASSEMBLY. NOTICE FOR THIS MEETING IS RELEASED MORE THAN 30 DAYS IN ADVANCE TO MEMBERS THROUGH OUR 12 SPONSORING PARISHES, WHO POST AND RELEASE THE NOTICE THROUGH PRINT FORMS. DONORS ARE ALSO SENT AN ANNUAL MEETING INVITATION EACH YEAR TO ENCOURAGE THEIR ATTENDANCE. THE ANNUAL REPORT IS RELEASED IN WRITING AT THE ANNUAL MEETING, INCLUDING THE ORGANIZATIONS BALANCE SHEETS, OPERATING STATEMENTS, AND STATEMENT OF CASH FLOWS. THIS REPORT IS THEN MAILED TO DONORS WHO DID NOT ATTEND THE MEETING EACH YEAR. ALL ORGANIZATION DOCUMENTS SUCH AS BYLAWS AND ARTICLES OF INCORPORATION ARE RETAINED ON FILE WITH THE MASSACHUSETTS OFFICES WHICH GOVERN SUCH AND ARE AVAILABLE BY REQUEST AT THOSE OFFICES. IN ADDITION, THIS ORGANIZATION RELEASES THIS INFORMATION TO INTERESTED PARTIES ON AN AS REQUESTED BASIS.
FORM 990, PART XI, LINE 9:
CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS 183,461.
FORM 990, PAGE 1, SECTION C (CONTINUTED):
HOLY TRINITY NURSING AND REHABILITATION CENTER AND ICHABOD WASHBURN HOSPICE RESIDENCE.
FORM 990, PART I, LINE 6:
THE NURSING FACILITY RETAINS A VOLUNTEER CORP OF APPROXIMATELY 15 PEOPLE AND THE HOSPICE RETAINS A CORP OF APPROXIMATELY 25 PEOPLE. OUR VOUNTEERS ARE ALL TRAINED AND ELIGIBILITY STATUS IS VERIFIED IN ACCORDANCE WITH ALL GOVERNING REGULATIONS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.