Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
COUNCIL APARTMENTS INC |
436050534 | 9 | Yes | 0 | 0 | |
| (B)
COUNCIL APARTMENTS II INC |
431577970 | 9 | Yes | 259,111 | 0 | |
Total 2
|
259,111 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 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 | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 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 VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART IV, SECTION C, LINE 1 | THE CROWN CENTER BOARD OF DIRECTORS IS IDENTICAL TO THE BOARD OF DIRECTORS OF EACH OF ITS SUPPORTED ORGANIZATIONS, COUNCIL APARTMENTS, INC. AND COUNCIL APARTMENTS II, INC. |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | CROWN CENTER, INC., COUNCIL APARTMENTS, INC. AND COUNCIL APARTMENTS II, INC. ARE RELATED ORGANIZATIONS WITH IDENTICAL BOARDS OF DIRECTORS. ALL WORKERS ARE EMPLOYED BY COUNCIL APARTMENTS, INC. CROWN CENTER AND COUNCIL APARTMENTS II, INC. REIMBURSE COUNCIL APARTMENTS TO THE EXTENT THE WORKERS PROVIDE SERVICES FOR CROWN CENTER AND COUNCIL APARTMENTS II. DUE TO THIS SITUATION, THE MANAGEMENT FUNCTIONS OF CROWN CENTER ARE PERFORMED BY EMPLOYEES OF COUNCIL APARTMENTS, INC. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM. THE RETURN IS REVIEWED BY MANAGEMENT, THE BOARD TREASURER, THE BOARD PRESIDENT, AND MEMBERS OF THE FINANCE COMMITTEE. ANY REQUIRED CHANGES ARE MADE BEFORE THE RETURN IS FILED. IN ADDITION, THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | CROWN CENTER, INC. IS A NONPROFIT, TAX-EXEMPT ORGANIZATION THAT DEPENDS ON CHARITABLE CONTRIBUTIONS FROM THE PUBLIC. AS SUCH, IT IS ACCOUNTABLE TO THE PUBLIC FOR THE OPERATION OF THE ORGANIZATION. IN ADDITION, BOARD MEMBERS, AS WELL AS STAFF, HAVE A FIDUCIARY DUTY TO THE ORGANIZATION THAT REQUIRES LOYALTY AND FIDELITY. THE BOARD, OFFICERS AND MANAGEMENT EMPLOYEES HAVE THE RESPONSIBILITY OF ADMINISTERING THE AFFAIRS OF THE CROWN CENTER HONESTLY AND PRUDENTLY, AND OF EXERCISING THEIR BEST CARE, SKILL, AND JUDGMENT FOR THE SOLE BENEFIT OF THE CROWN CENTER. THOSE PERSONS SHALL EXERCISE THE UTMOST GOOD FAITH IN ALL TRANSACTIONS INVOLVED IN THEIR DUTIES, AND THEY SHALL NOT USE THEIR POSITION WITH THE CROWN CENTER OR KNOWLEDGE GAINED THERE FOR THEIR PERSONAL BENEFIT. THE INTERESTS OF THE ORGANIZATION MUST HAVE THE FIRST PRIORITY IN ALL DECISIONS AND ACTIONS. NO MEMBER OF THE BOARD OF DIRECTORS SHALL BE EMPLOYED BY THE AGENCY NOR SHALL THEY HOLD ANY DIRECT OR INDIRECT FINANCIAL INTERESTS IN THE ASSETS, LEASES, BUSINESS TRANSACTIONS OR PROFESSIONAL SERVICES OF THE AGENCY. IN ORDER TO GUARD AGAINST ANY CONFLICT OF INTEREST IN THE OPERATIONS AND/OR MANAGEMENT OF THE AGENCY (AND AVOID NEPOTISM) NO PERSON WILL BE EMPLOYED OR CONTRACTED WITH, WHO IS A BOARD MEMBER, OR A MEMBER OF THE IMMEDIATE FAMILY OF ANY BOARD MEMBER, EMPLOYEE, OR CONSULTANT. EACH MEMBER OF THE BOARD OF DIRECTORS SHALL ANNUALLY COMPLETE THE DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE MEMBER OF THE BOARD OF DIRECTORS OR A MEMBER OF THE IMMEDIATE FAMILY OF ANY BOARD MEMBER IS INVOLVED, THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. SUCH RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS AN OWNER, DIRECTOR, CONSULTANT, OR EMPLOYEE OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO THE CROWN CENTER. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A MEMBER OF THE BOARD OF DIRECTORS OF THE CROWN CENTER OR A MEMBER OF THE IMMEDIATE FAMILY OF ANY BOARD MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIRPERSON OF THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT THAT ADDITIONAL DISCLOSURES ARE NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION PROCESS FOR EXECUTIVE DIRECTOR THE PRESIDENT AND PERSONNEL COMMITTEE CHAIRPERSON CONDUCT A PERFORMANCE EVALUATION OF EXECUTIVE DIRECTOR IN OCTOBER; SOLICITING INPUT FROM OTHER RELEVANT INDIVIDUALS AND SELF EVALUATION REPORT FROM EXECUTIVE DIRECTOR. INFORMATION IS REVIEWED WITH THE EXECUTIVE COMMITTEE AND ANY COMPENSATION DECISIONS ARE MADE AND APPROVED BY THE GROUP OF LAY LEADERS, PRIOR TO COMMUNICATING RESULTS TO EXECUTIVE DIRECTOR. COMPENSATION PROCESS FOR STAFF IN OCTOBER, THE EXECUTIVE DIRECTOR AND MANAGERS PREPARE SALARY AND WAGE RECOMMENDATIONS FOR THE NEXT FISCAL YEAR FOR EACH EMPLOYEE BASED ON PERFORMANCE REVIEWS, COMPARABILITY DATA, ANY MODIFICATION IN ROLES/RESPONSIBILITES; WITHIN THE FINANCIAL REALITIES OF THE AGENCY, SCOPE OF COST OF OTHER BENEFITS MADE AVAILABLE AND PROJECTED BUDGETS. THIS INFORMATION IS PRESENTED TO PRESIDENT OF THE BOARD OF DIRECTORS AND TO THE CHAIR OF THE PERSONNEL COMMITTEE. THE PERSONNEL COMMITTEE IS CONVENED AND RECOMMENDATIONS CONSIDERED. PERSONNEL COMMITTEE THEN DETERMINES AN OVERALL PERCENTAGE POOL OF SALARY/WAGE INCREASES THAT MAY BE DISTRIBUTED, WITH PRECISE APPLICATION TO INDIVIDUAL EMPLOYEES AT THE DISCRETION OF THE EXECUTIVE DIRECTOR. IN NOVEMBER, THE PERSONNEL COMMITTEE RECOMMENDATION REGARDING POOL OF AVAILABLE SALARY/WAGE INCREASES IS TAKEN TO EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS; AND IF APPROVED, IMPLEMENTED ON THE STAFF LEVEL. EXPERIENCE IS INCORPORATED INTO AGENCY BUDGET AND IS SUMMARIZED AND PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL. EACH DECEMBER, ALL EMPLOYEES ARE EVALUATED BY THEIR IMMEDIATE SUPERVISOR. WRITTEN EVALUATION IS REVIEWED WITH EXECUTIVE DIRECTOR, AND THEN PRESENTED TO EMPLOYEE. |
| FORM 990, PART VI, SECTION C, LINE 19 | ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MAKE AVAILABLE UPON REASONABLE, WRITTEN REQUEST. |
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