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
THE COMMUNITY BUILDERS INC
Employer identification number
04-2324773
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.") ....
4,580,164
13,113,963
39,077,208
5,355,056
1,793,385
63,919,776
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
4,580,164
13,113,963
39,077,208
5,355,056
1,793,385
63,919,776
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)..
331,529
6
Public support. Subtract line 5 from line 4.
63,588,247
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..
4,580,164
13,113,963
39,077,208
5,355,056
1,793,385
63,919,776
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
5,049
5,679
11,120
8,786
15,283
45,917
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.)..
2,997,486
225,767
178,512
540,366
515,746
4,457,877
11
Total support (Add lines 7 through 10).
68,423,570
12
Gross receipts from related activities, etc. (see instructions)
..................
12
239,112,243
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
92.930 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
93.910 %
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
THE COMMUNITY BUILDERS INC
Employer identification number
04-2324773
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 4
THE ORGANIZATION'S ARTICLES OF ORGANIZATION WERE RESTATED TO EXPAND THE PRIMARY PURPOSE OF THE CORPORATION TO INCLUDE FOSTERING LOW- AND MODERATE-INCOME HOUSING BY OWNING, DEVELOPING, CONSTRUCTING, SPONSORING AND MANAGING HOUSING. IN ADDITION THE FOLLOWING ACTIVITIES WERE ADDED TO THE ARTICLES OF THE ORGANIZATION: 1) TO ARRANGE FINANCING FOR ITS OWN AND OTHER NONPROFIT SPONSORED AFFORDABLE HOUSING AND COMMUNITY DEVELOPMENT PROJECTS BY APPLYING FOR AND IMPLEMENTING LOANS, LINES OF CREDIT, GRANTS, INVESTMENTS AND OTHER PRIVATE OR GOVERNMENTAL RESOURCES; 2) TO PROVIDE FACILITIES, PERSONNEL AND FUNDS IN SUPPORT OF PROGRAMS AND SERVICES THAT WILL HELP RESIDENTS AND NEIGHBORHOODS TO ACHIEVE IMPROVED EDUCATIONAL, PERSONAL, SOCIAL AND ECONOMIC OUTCOMES ESSENTIAL TO INDIVIDUAL AND HOUSEHOLD SUCCESS AND COMMUNITY WEALTH AND WELL-BEING;
FORM 990, PART VI, SECTION A, LINE 8B
NO MINUTES ARE KEPT OF COMMITTEE MEETINGS; CORPORATE POLICY INVESTS ALL RESPONSIBILITY FOR FINANCIAL AND TAX FILINGS WITH THE CFO.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 IS FIRST REVIEWED BY THE CORPORATE CONTROLLER. WHEN APPROVED, IT IS SENT TO THE CFO FOR A SECOND REVIEW. WITH CONSENT OF BOTH AND THE AUDIT COMMITTEE IT IS SIGNED AND FILED BY THE CFO.
FORM 990, PART VI, SECTION B, LINE 12C
THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL WRITTEN CERTIFICATION.
FORM 990, PART VI, SECTION B, LINE 15
COMPENSATION OF THE ORGANIZATION'S CEO IS DETERMINED BASED ON COMPARABLE DATA. IT IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES IS BASED ON COMPARABLE DATA. THEY ARE REVIEWED AND APPROVED BY THE CEO.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:
DESCONSOLIDATED ENTITY -414,256.
ELECTION PURSUANT TO IRC SECTION 168(H)(6)(F)(II)
TCB NEW KENSINGSTON I, INC. C/O THE COMMUNITY BUILDERS, INC. 95 BERKELEY STREET BOSTON, MA 02116 EMPLOYER IDENTIFICATION NUMBER: 46-4494605 FOR THE YEAR ENDING SEPTEMBER 30, 2014 TCB NEW KENSINGTON I, INC. IS 100% OWNED BY THE TAX-EXEMPT ENTITY, THE COMMUNITY BUILDERS, INC. AS SUCH, TCB NEW KENSINGTON I, INC. IS CONSIDERED A TAX-EXEMPT CONTROLLED ENTITY AS DEFINED IN CODE SECTION 168(H)(6)(F)(II). TCB NEW KENSINGTON I, INC. HEREBY ELECTS, PURSUANT TO IRC SEC. 168 (H)(6)(F)(II), TO HAVE ITS TAX-EXEMPT SHAREHOLDER TREAT AS UNRELATED BUSINESS TAXABLE INCOME (UNDER CODE SECTION 511) ANY DIVIDENDS, INTEREST OR GAIN FROM A SALE OF STOCK WITH RESPECT TO THIS CONTROLLED ENTITY. THIS ENTITLES THIS TAX-EXEMPT CONTROLLED ENTITY, TO NOT BE TREATED AS A TAX-EXEMPT ENTITY. THIS ELECTION IS EFFECTIVE FOR THIS TAX YEAR AND ALL FUTURE TAX YEARS. IT IS A BINDING AND IRREVOCABLE ELECTION.
ELECTION PURSUANT TO IRC SECTION 168(H)(6)(F)(II)
NEW PARK WEST GP, INC. C/O THE COMMUNITY BUILDERS, INC. 95 BERKELEY STREET BOSTON, MA 02116 EMPLOYER IDENTIFICATION NUMBER: 46-4431917 FOR THE YEAR ENDING SEPTEMBER 30, 2014 NEW PARK WEST GP, INC. IS 79% OWNED BY THE TAX-EXEMPT ENTITY, THE COMMUNITY BUILDERS, INC. AS SUCH, NEW PARK WEST GP, INC. IS CONSIDERED A TAX-EXEMPT CONTROLLED ENTITY AS DEFINED IN CODE SECTION 168(H)(6)(F)(II). NEW PARK WEST GP, INC. HEREBY ELECTS, PURSUANT TO IRC SEC. 168 (H)(6)(F)(II), TO HAVE ITS TAX-EXEMPT SHAREHOLDER TREAT AS UNRELATED BUSINESS TAXABLE INCOME (UNDER CODE SECTION 511) ANY DIVIDENDS, INTEREST OR GAIN FROM A SALE OF STOCK WITH RESPECT TO THIS CONTROLLED ENTITY. THIS ENTITLES THIS TAX-EXEMPT CONTROLLED ENTITY, TO NOT BE TREATED AS A TAX-EXEMPT ENTITY. THIS ELECTION IS EFFECTIVE FOR THIS TAX YEAR AND ALL FUTURE TAX YEARS. IT IS A BINDING AND IRREVOCABLE ELECTION.
ELECTION PURSUANT TO IRC SECTION 168(H)(6)(F)(II)
NEW MASHPEE VILLAGE, INC. C/O THE COMMUNITY BUILDERS, INC. 95 BERKELEY STREET BOSTON, MA 02116 EMPLOYER IDENTIFICATION NUMBER: 46-4139765 FOR THE YEAR ENDING SEPTEMBER 30, 2014 NEW MASHPEE VILLAGE, INC. IS 79% OWNED BY THE TAX-EXEMPT ENTITY, THE COMMUNITY BUILDERS, INC. AS SUCH, NEW MASHPEE VILLAGE, INC. IS CONSIDERED A TAX-EXEMPT CONTROLLED ENTITY AS DEFINED IN CODE SECTION 168(H)(6)(F)(II). NEW MASHPEE VILLAGE, INC. HEREBY ELECTS, PURSUANT TO IRC SEC. 168 (H)(6)(F)(II), TO HAVE ITS TAX-EXEMPT SHAREHOLDER TREAT AS UNRELATED BUSINESS TAXABLE INCOME (UNDER CODE SECTION 511) ANY DIVIDENDS, INTEREST OR GAIN FROM A SALE OF STOCK WITH RESPECT TO THIS CONTROLLED ENTITY. THIS ENTITLES THIS TAX-EXEMPT CONTROLLED ENTITY, TO NOT BE TREATED AS A TAX-EXEMPT ENTITY. THIS ELECTION IS EFFECTIVE FOR THIS TAX YEAR AND ALL FUTURE TAX YEARS. IT IS A BINDING AND IRREVOCABLE ELECTION.
ELECTION PURSUANT TO IRC SECTION 168(H)(6)(F)(II)
TCB NORTH SECOND AVENUE, INC. C/O THE COMMUNITY BUILDERS, INC. 95 BERKELEY STREET BOSTON, MA 02116 EMPLOYER IDENTIFICATION NUMBER: 46-4787520 FOR THE YEAR ENDING SEPTEMBER 30, 2014 TCB NORTH SECOND AVENUE, INC. IS 100% OWNED BY THE TAX-EXEMPT ENTITY, THE COMMUNITY BUILDERS, INC. AS SUCH, TCB NORTH SECOND AVENUE, INC. IS CONSIDERED A TAX-EXEMPT CONTROLLED ENTITY AS DEFINED IN CODE SECTION 168(H)(6)(F)(II). TCB NORTH SECOND AVENUE, INC. HEREBY ELECTS, PURSUANT TO IRC SEC. 168 (H)(6)(F)(II), TO HAVE ITS TAX-EXEMPT SHAREHOLDER TREAT AS UNRELATED BUSINESS TAXABLE INCOME (UNDER CODE SECTION 511) ANY DIVIDENDS, INTEREST OR GAIN FROM A SALE OF STOCK WITH RESPECT TO THIS CONTROLLED ENTITY. THIS ENTITLES THIS TAX-EXEMPT CONTROLLED ENTITY, TO NOT BE TREATED AS A TAX-EXEMPT ENTITY. THIS ELECTION IS EFFECTIVE FOR THIS TAX YEAR AND ALL FUTURE TAX YEARS. IT IS A BINDING AND IRREVOCABLE ELECTION.
ELECTION PURSUANT TO IRC SECTION 168(H)(6)(F)(II)
TCB BROAD CREEK V, INC. C/O THE COMMUNITY BUILDERS, INC. 95 BERKELEY STREET BOSTON, MA 02116 EMPLOYER IDENTIFICATION NUMBER: 46-4752256 FOR THE YEAR ENDING SEPTEMBER 30, 2014 TCB BROAD CREEK V, INC. IS 100% OWNED BY THE TAX-EXEMPT ENTITY, THE COMMUNITY BUILDERS, INC. AS SUCH, TCB AVONDALE HOUSING, INC. IS CONSIDERED A TAX-EXEMPT CONTROLLED ENTITY AS DEFINED IN CODE SECTION 168(H)(6)(F)(II). TCB BROAD CREEK V, INC. HEREBY ELECTS, PURSUANT TO IRC SEC. 168 (H)(6)(F)(II), TO HAVE ITS TAX-EXEMPT SHAREHOLDER TREAT AS UNRELATED BUSINESS TAXABLE INCOME (UNDER CODE SECTION 511) ANY DIVIDENDS, INTEREST OR GAIN FROM A SALE OF STOCK WITH RESPECT TO THIS CONTROLLED ENTITY. THIS ENTITLES THIS TAX-EXEMPT CONTROLLED ENTITY, TO NOT BE TREATED AS A TAX-EXEMPT ENTITY. THIS ELECTION IS EFFECTIVE FOR THIS TAX YEAR AND ALL FUTURE TAX YEARS. IT IS A BINDING AND IRREVOCABLE ELECTION.
ELECTION PURSUANT TO IRC SECTION 168(H)(6)(F)(II)
TCB HISTORIC SOUTH END, INC. C/O THE COMMUNITY BUILDERS, INC. 95 BERKELEY STREET BOSTON, MA 02116 EMPLOYER IDENTIFICATION NUMBER: 46-2475117 FOR THE YEAR ENDING SEPTEMBER 30, 2014 TCB HISTORIC SOUTH END, INC. IS 79% OWNED BY THE TAX-EXEMPT ENTITY, THE COMMUNITY BUILDERS, INC. AS SUCH, TCB HISTORIC SOUTH END, INC. IS CONSIDERED A TAX-EXEMPT CONTROLLED ENTITY AS DEFINED IN CODE SECTION 168(H)(6)(F)(II). TCB HISTORIC SOUTH END, INC. HEREBY ELECTS, PURSUANT TO IRC SEC. 168 (H)(6)(F)(II), TO HAVE ITS TAX-EXEMPT SHAREHOLDER TREAT AS UNRELATED BUSINESS TAXABLE INCOME (UNDER CODE SECTION 511) ANY DIVIDENDS, INTEREST OR GAIN FROM A SALE OF STOCK WITH RESPECT TO THIS CONTROLLED ENTITY. THIS ENTITLES THIS TAX-EXEMPT CONTROLLED ENTITY, TO NOT BE TREATED AS A TAX-EXEMPT ENTITY. THIS ELECTION IS EFFECTIVE FOR THIS TAX YEAR AND ALL FUTURE TAX YEARS. IT IS A BINDING AND IRREVOCABLE ELECTION. PREVIOUSLY FILED WITH INITIAL TAX RETURN YEAR ENDING 9/30/13.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.