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 (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 | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 132,945 | 161,617 | 136,040 | 176,532 | 214,699 | 821,833 |
| 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. | 132,945 | 161,617 | 136,040 | 176,532 | 214,699 | 821,833 |
| 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.) | 821,833 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 132,945 | 161,617 | 136,040 | 176,532 | 214,699 | 821,833 |
| 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.).. | 132,945 | 161,617 | 136,040 | 176,532 | 214,699 | 821,833 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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 | ||||
| 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 2015 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-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 15000352 |
| Software Version: | v1.00 |
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 III, Line 4e | Volunteers from 28 churches gave 5951 hours of their time in 2015 to help people in need through Love INC Boise; an increase of 633 hours over prior year. Our ministry multiplied donations to give more than $90,237 in goods and services. Church partnerships are essential to Love INC, and volunteers are its lifeblood. Our community of churches, networking together host 8 resource sites or GAP ministries. They refer people in need to our Clearinghouse where we can determine the legitimacy and depth of the need. Volunteers use their talents in coordinated efforts such as home repair, yard work, moving teams, and craft work as well as participating in community projects and demonstrating the unity of the body of Christ in prayer and service of those in need. 2015 marks our 2nd year running Transformational Ministry. Abundant Living is a 6month program that educates on basic budgeting skills, life skills and communication skills. Clients dedicated to improving their situation work one on one with volunteer Budget Counselors and Goal Coaches and are successfully reducing their debt improving spending/saving habits. In addition to direct Client Services, we strive for good stewardship in the day-to-day operations of our office. We continue to enjoy donate space for our offices, utilities and our off-site GAP Ministries valued at $74,613. We also received donated accounting and CPA services saving us over $8800. With the hours, services and goods provided, we recorded ministry value of $316,683 to families in the Boise Community; an increase of $25,319 over prior year. |
| Form 990, Part VI, Section A, Line 2 | Two members of the Board, Rod E and Michael M have leadership roles in the same church. |
| Form 990, Part VI, Section A, Line 7b | Love INC National is the parent organization and has a guidelines for all affiliates regarding use of logo, intellectual property and basic unifying criteria for the greater good of the movement. They are not a voting member or otherwise controling as per 'definitions of control' in Schedule R |
| Form 990, Part VI, Section B, Line 11b | This affiliate uses a 990 worksheet compiled and verified by the Executive Director (ED). That worksheet is used by committee consisting of the ED, Vice Chair and Treasurer to complete the 990. This progress is noted in Board of Director (BOD) minutes and referenced in ED's reports. The completed form is made available to the BOD (voting members) prior to submission for question and comment. Final approval and submission is noted in BOD minutes and ED report in month of submission. |
| Form 990, Part VI, Section B, Line 12c | In April of each year, the Board of Directors is required to review, disclose and sign a Conflict of Interest statement along with other annual renewal documentation. This process is monitored by the HR Liaison to confirm completion. |
| Form 990, Part VI, Section B, Line 15 | Review of Board of Directors (BOD): Annually, the Executive Director (ED) and BOD completes Affiliate Key Performance Indicator (AKPI) report related to Board Governance. ED presents SWOT analysis and makes recommendations. The BOD reviews and adopts relevant changes to be built into strategic planning and measured through goals and objectives in coming year. This is a volunteer, non-compensated board. Review of Executive Director: The Board will evaluate the salary of the executive director annually. The salary for the executive director will be reviewed by comparing the executive director wages from similar local non-profit organizations and also other regional Love, INC organizations of comparable size and offering similar services to determine that the executive director's wages are within the range of salaries and no more than 5% greater than the highest wage included in the sample. During the years that a sample of wages paid to other executive directors is not obtained, the salary increase for the Love INC. executive director will be at the discretion of the Board, based on the standard cost of living adjustment for the period, as defined by the Social Security Administration. Bonus compensation for ED: Annually, the BOD completes Affiliate Key Performance Indicator (AKPI) report related to Executive Director. From strategic planning for coming year, goals and objectives are set. The ED's performance to the goals and objectives plus review of current funding towards salary/bonus objectives outlined in strategic planning are the basis of BOD determination for any salary change or compensation. The Board shall document in regular meeting minutes, the items reviewed in the determination of the executive director's annual salary and/or bonus. Review of Key employees: Annually, ED and the BOD completes Affiliate Key Performance Indicator (AKPI) report related to the employees' primary responsibilities. ED establishes relevant goals and objectives for each employee from affiliate strategic planning. The ED conducts mid-year and annual reviews for each employee and recommends compensation aligned with comparison of like positions in other non-profits and cost of living adjustment for BOD review. The ED's report on performance to the goals and objectives plus review of current funding towards salary/bonus objectives outlined in strategic planning are the basis of BOD determination for any salary change or compensation. In all reviews, the HR Liaison will confirm timely completion of all review and performance documentation and present a summary to the BOD. |
| Form 990, Part VI, Section C, Line 19 | All documents regarding governance of this affiliate, its conflict of interest policy, and financial statements are available to the public upon request. This general disclaimer is also stated in our partnership packets, our annual meeting materials, fundraising/volunteer events and noted in the 990 Schedule O. |
| Form 990, Part XI, Line 9 | In 2015 we added a laptop valued at $295 into equipment. |
| Software ID: | 15000352 |
| Software Version: | v1.00 |