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
CHRISTIAN COMMUNITY ACTION
Employer identification number
23-7319371
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.") ....
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.
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..
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).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
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
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
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.") .
10,500,718
10,482,314
12,115,072
11,328,388
12,235,606
56,662,098
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......
249,202
240,573
435,769
415,482
468,210
1,809,236
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.
10,749,920
10,722,887
12,550,841
11,743,870
12,703,816
58,471,334
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
192,177
756,785
948,962
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.
0
c
Add lines 7a and 7b..
192,177
756,785
948,962
8
Public support (Subtract line 7c from line 6.)
57,522,372
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...
10,749,920
10,722,887
12,550,841
11,743,870
12,703,816
58,471,334
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
15,228
8,257
11,195
4,701
19,615
58,996
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
15,228
8,257
11,195
4,701
19,615
58,996
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.)
..
20,450
27,186
95,108
175,364
96,042
414,150
13
Total support. (Add lines 9, 10c, 11, and 12.)..
10,785,598
10,758,330
12,657,144
11,923,935
12,819,473
58,944,480
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
97.590 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
97.440 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.100 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.100 %
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
CHRISTIAN COMMUNITY ACTION
Employer identification number
23-7319371
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 4
CHANGES TO ORGANIZATION'S BYLAWS DURING CURRENT TAX YEAR: - PURPOSE: ADDED "IN THE NAME OF JESUS CHRIST, CCA MINISTERS TO THE POOR BY PROVIDING COMPREHENSIVE SERVICES THAT ALLEVIATE SUFFERING, BRING HOPE AND CHANGE LIVES." REMOVED VARIOUS WORDINGS FROM SUPERSEDED BYLAWS. - BOARD MEMBERS: MAXIMUM AMOUNT OF BOARD MEMBERS REDUCED FROM 24 TO 20 MEMBERS; MINIMUM AMOUNT REDUCED FROM 16 TO 11 MEMBERS - BOARD COMPENSATION: ADDED LANGUAGE TO HAVE FULL DISCLOSURE OF THE BOARD MEMBER'S COMPENSATION AND TO HAVE SAID COMPENSATION APPROVED BY THE BOARD PRIOR TO PAYMENT - BOARD TERM: MAXIMUM TERM AS A BOARD MEMBER HAS BEEN REDUCED FROM SEVEN YEARS TO SIX - CHAIR: DUTIES NOW INCLUDE THE ABILITY TO SIGN AND AUTHORIZE INSTRUMENTS WITH THE ACTUAL AND APPARENT AUTHORITY OF THE PRESIDENT - PRESIDENT: DUTIES NOW INCLUDE THE ABILITY TO HIRE, TERMINATE AND DISCIPLINE EMPLOYEES SUBJECT TO THE RESTRICTIONS IMPOSED BY THE ANNUAL OPERATING AND CAPITAL BUDGETS APPROVED BY THE BOARD. IN ADDITION, THE BOARD MAY NOW APPOINT AN INTERIM PRESIDENT SHOULD THE CURRENT PRESIDENT BE RELIEVED OF THEIR DUTIES.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. IT IS THEN REVIEWED BY THE ACCOUNTING MANAGER, COMPARING IT TO THE AUDITED FINANCIALS. ONCE IT HAS BEEN APPROVED BY THE ACCOUNTING MANAGER IT IS THEN PROVIDED TO THE CHIEF FINANCIAL OFFICER AND CEO/PRESIDENT FOR THEIR REVIEW. ONCE APPORVED, THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE; AND THEN MADE AVAILABLE TO ALL GOVERNING MEMBERS.
FORM 990, PART VI, SECTION B, LINE 12C
ALL BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15A
THE PRESIDENT'S/CEO'S COMPENSATION IS DETERMINED BY THE BOARD GOVERNANCE COMMITTEE AND COMMUNICATED TO THE BOARD OF DIRECTORS. THE BOARD GOVERNANCE COMMITTEE RECEIVES INPUT FROM THE HR DIRECTOR. A COMPENSATION SURVEY OF OTHER NOT-FOR-PROFIT ORGANIZATIONS IS ALSO CONSIDERED IN DETERMINING THE PRESIDENT'S COMPENSATION PACKAGE.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PUBLISHED IN THE ANNUAL REPORT AND MAILED TO DONORS. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
TY 2013 ReasonableCauseExplanation
Name:
CHRISTIAN COMMUNITY ACTION
EIN: 23-7319371
Explanation:
DEAR SIR OR MADAM,THIS IN RESPONSE TO ATTACHED NOTICE CP254. THE TAXPAYER REQUESTS THAT THE IRS ACCEPT THE PAPER FILED RETURN. THE TAXPAYER ATTEMPTED TO ELECTRONICALLY FILE THEIR 2013 FORM 990, FYE 6/30/2014. HOWEVER, THE RETURN WAS UNABLE TO BE ELECTRONICALLY FILED DUE TO A TAX SOFTWARE CONFLICT WITH SCHEDULE B OF THE FORM 990. CERTAIN DATA WAS NOT ACCEPTABLE IN ELECTRONIC FORMAT. INSTEAD A PAPER RETURN WAS SENT TO ENSURE A RETURN WAS TIMELY FILED. WE HAVE TAKEN STEPS TO FIND AN ALTERNATIVE WAY TO FILE THE RETURN ELECTRONICALLY TO BE IN COMPLIANCE AS SOON AS POSSIBLE. SOME ITEMS ON THE ELECTRONIC VERSION OF SCHEDULE B DIFFER THAN THAT OF THE TIMELY-FILED PAPER VERSION OF SCHEDULE B. WE FEEL THAT THE PAPER FILED VERSION OF SCHEDULE B IS A MORE ACCURATE REPRESENTATION. HOWEVER, TO BE IN COMPLIANCE AS INDICATED IN THE NOTICE CP254, WE MODIFIED SCHEDULE B SO THAT IT WOULD BE ELIGIBLE FOR ELECTRONIC FILING. WE APPRECIATE YOUR ASSISTANCE IN THIS MATTER. PLEASE CALL IF YOU HAVE ANY QUESTIONS 972-387-4300.PLEASE NOTE THAT A PAPER COPY OF THIS LETTER, AS WELL AS THE ORIGINAL IRS NOTICE, HAS BEEN MAILED. WE WERE UNABLE TO ATTACH A PDF COPY TO THIS RETURN DUE TO SOFTWARE LIMITATIONS. IT WAS SUGGESTED BY OUR TAX SOTWARE PROVIDER TO INCLUDE OUR EXPLANATION IN THIS SECTION.