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
CATHOLIC CHARITABLE BUREAU OF THE ARCHDIOCESE OF BOSTON INC
Employer identification number
04-2534041
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.") ....
29,478,872
29,834,656
30,067,507
28,502,936
31,652,407
149,536,378
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
29,478,872
29,834,656
30,067,507
28,502,936
31,652,407
149,536,378
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.
149,536,378
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..
29,478,872
29,834,656
30,067,507
28,502,936
31,652,407
149,536,378
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
223,248
285,896
303,904
339,594
391,383
1,544,025
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.)..
88,363
14,074
22,970
33,982
30,498
189,887
11
Total support (Add lines 7 through 10).
151,270,290
12
Gross receipts from related activities, etc. (see instructions)
..................
12
28,343,933
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
98.850 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
98.840 %
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
CATHOLIC CHARITABLE BUREAU OF THE ARCHDIOCESE OF BOSTON INC
Employer identification number
04-2534041
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 7A
CATHOLIC SOCIAL SERVICES, INC. IS THE CORPORATE MEMBER FOR CATHOLIC CHARITABLE BUREAU OF THE ARCHDIOCESE OF BOSTON, INC. OFFICERS OF THE CORPORATE MEMBER MUST APPROVE APPOINTMENT OF BOARD OF TRUSTEE MEMBERS AND CORPORATE OFFICERS, BORROWINGS OVER SPECIFIED LIMITS, SALE OF REAL ESTATE, MERGERS OR AQUISITIONS, AND ANY CHANGES TO GOVERNING DOCUMENTS. BOARD OF TRUSTEE MEMBERS VOTE TO APPROVE THE ANNUAL BUDGET, ADOPT NEW POLICIES, APPOINT BOARD COMMITTEE MEMBERS; NEW MEMBERS OF THE BOARD, BANK BORROWINGS, AND SALE OF REAL ESTATE.
FORM 990, PART VI, SECTION A, LINE 7B
SEE EXPLANATION FOR PART VI, SECTION A, LINE 7A
FORM 990, PART VI, SECTION B, LINE 11
PROCESS FOR REVIEW OF THE FORM 990 BY THE BOARD OF TRUSTEES: THE FORM 990 AND ASSOCIATED SCHEDULES IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES PRIOR TO FILING THE FORM WITH THE IRS. THE FORM 990 IS PREPARED BY MANAGEMENT AND REVIEWED BY THE AGENCY'S INDEPENDENT AUDITORS.
FORM 990, PART VI, SECTION B, LINE 12C
IT IS THE POLICY OF THE AGENCY THAT EACH YEAR ALL OFFICERS, DIRECTORS, KEY EMPLOYEES AND TRUSTEES DISCLOSE ANY CONFLICT OF INTEREST OR RELATED PARTY TRANSACTIONS. THIS INFORMATION IS COLLECTED AND MAINTAINED IN A CENTRAL LOCATION, REVIEWED BY SENIOR MANAGEMENT AND PROVIDED TO AUDITORS FOR PROPER DISCLOSURE AND COMPLIANCE. THE FORMAT USED TO COLLECT THE INFORMATION WAS REVIEWED WITH THE AGENCY'S INDEPENDENT AUDITORS.
FORM 990, PART VI, SECTION B, LINE 15A
REASONABLE COMPENSATION - IT IS THE POLICY OF THE AGENCY TO PAY NO MORE THAN REASONABLE COMPENSATION FOR PERSONAL SERVICES RENDERED TO THE AGENCY OF OFFICERS AND EMPLOYEES. THE BOARD OF TRUSTEES MUST APPROVE IN ADVANCE THE AMOUNT OF ALL COMPENSATION FOR OFFICERS OF THE AGENCY. BEFORE APPROVING THE COMPENSATION OF AN OFFICER, THE BOARD SHALL DETERMINE THAT THE COMPENSATION TO BE PROVIDED BY THE AGENCY TO THE OFFICER IS REASONABLE IN AMOUNT IN LIGHT OF THE POSITION, RESPONSIBILITY AND QUALIFICATION OF THE OFFICER FOR THE POSITION HELD, INCLUDING THE RESULT OF AN EVALUATION OF THE OFFICER'S PRIOR PERFORMANCE FOR THE AGENCY, IF APPLICABLE. IN MAKING THE DETERMINATION, THE BOARD SHALL CONSIDER TOTAL COMPENSATION TO INCLUDE THE SALARY AND THE VALUE OF ALL BENEFITS PROVIDED. AT THE TIME OF THE DISCUSSION AND DECISION CONCERNING AN OFFICER'S COMPENSATION, THE OFFICER SHALL NOT BE PRESENT IN THE MEETING. THE BOARD SHALL OBTAIN AND CONSIDER APPROPRIATE DATA CONCERNING COMPARABLE COMPENSATION PAID TO SIMILAR OFFICERS IN LIKE CIRCUMSTANCES. THE BOARD SHALL SET FORTH THE BASIS FOR ITS DECISION WITH RESPECT TO COMPENSATION IN THE MINUTES OF THE MEETING, INCLUDING THE CONCLUSION OF ANY EVALUATION AND THE BASIS FOR DETERMINING THAT THE INDIVIDUAL'S COMPENSATION WAS REASONABLE IN LIGHT OF THE EVALUATION AND THE COMPARABLE DATA.
FORM 990, PART VI, SECTION C, LINE 19
CATHOLIC CHARITIES MAKES ITS FINANCIAL STATMENTS AVAILABLE ON IT'S WEBSITE, WWW.CCAB.ORG. THE CONFLICT OF INTEREST POLICY AND GOVERANCE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. THE FORM 990 IS AVAILABLE ON CERTAIN THIRD PARTY WEBSITES.
FORM 990, PART IX, LINE 11G
OTHER - CHILDCARE PROVIDERS:: PROGRAM SERVICE EXPENSES 4,369,378. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,369,378.
FORM 990, PART XI, LINE 9:
PENSION RELATED CHANGES OTHER THAN PERIODIC PENSION COSTS 1,400,000. CHANGE IN FAIR VALUE OF BENEFICIAL INTERESTS IN TRUSTS 473,427.
FORM 990, PART XII, LINE 2C
THE AGENCY HAS AN AUDIT COMMITTEE OF THE BOARD OF TRUSTEES THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT. THERE HAS BEEN NO CHANGE TO THE ORGANIZATION'S PROCESS OF SELECTING AN INDEPENDENT AUDITOR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.