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.") . | 2,445 | 28,718 | 39,505 | 70,668 | ||
| 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...... | 6,100 | 24,531 | 92,974 | 84,931 | 208,536 | |
| 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. | 6,100 | 26,976 | 121,692 | 124,436 | 279,204 | |
| 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.) | 279,204 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 6,100 | 26,976 | 121,692 | 124,436 | 279,204 | |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 138 | 138 | ||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 138 | 138 | ||||
| 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.).. | 6,100 | 26,976 | 121,692 | 124,574 | 279,342 | |
| 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) |
||||
| 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: | |
| Software Version: |
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-EZ, PART I, LINE 16 | EXPENSES ADVERTISING AND PROMOTION 8,681 OFFICE 11,060 CONFERENCES/MEETINGS 4,520 BANK CHARGES 353 CHARITABLE CONTRIBUTIONS 13,657 CONTRACT LABOR 5,265 DUES AND SUBSCRIPTIONS 954 ENTERTAINMENT 918 INSURANCE 4,478 LICENSES 367 REPAIRS AND MAINTENANCE 746 SUPPLES 1,027 TAXES 3,774 TRAVEL 12,609 UTILITIES 92 TOTAL 68,501 |
| FORM 990-EZ, PART II, LINE 26 | CREDIT CARD 165 2,288 |
| FORM 990-EZ, PART III | SIDE PROJECTS PURPOSE IS TO PROMOTE SOCIAL JUSTICE AND SOCIAL CHANGE BY LINKING MICRO-ASSETS TO THE MACRO-ENVIRONMENT. WE COMBINE THE PHILOSOPHY AND VALUES OF SOCIAL WORK WITH THE TOOLS OF THE LAW TO INCUBATE AND DEVELOP GRASSROOTS PROJECTS FOCUSED ON SOCIAL CHANGE. WE PROVIDE RESOURCES, TRAINING AND TECHNICAL ASSISTANCE TO NONPROFIT LEADERS AND SOCIAL CHANGE AGENTS. OUR WORK FOLLOWS AN ASSET BASED COMMUNITY DEVELOPMENT STRATEGY (SEE, HTTP://WWW.ABCDINSTITUTE.ORG/). USING THIS STRATEGY, WE SEEK TO BUILD ON AND SUPPORT COMMUNITY ASSETS AND WORK TO MOBILIZE INDIVIDUALS, ASSOCIATIONS AND INSTITUTIONS TO COME TOGETHER TO BUILD ON TO THEIR EXISTING ASSETS. THIS APPROACH FOCUSES ON THE POTENTIAL OF A COMMUNITY. MANY COMMUNITIES ADDRESS SOCIAL AND ECONOMIC PROBLEMS WITH ONLY A SMALL NUMBER OF THE COMMUNITYS TOTAL CAPACITY. THIS IS THE CHALLENGE AND OPPORTUNITY OF COMMUNITY ENGAGEMENT. OUR STRATEGY STARTS WITH THE ASSUMPTION THAT EVERYONE IN A COMMUNITY HAS SOMETHING TO OFFER. OUR WORK SUPPORTS INDIVIDUALS, ORGANIZATIONS, AND INSTITUTIONS FOCUSED ON SOCIAL CHANGE AS THEY TRY TO BEGIN IDENTIFY, UTILIZE, AND ADD TO THE EXISTING ASSETS OF A THEIR COMMUNITY. OUR RESOURCES, TRAINING AND TECHNICAL ASSISTANCE FOCUS ON: 1. THE RULES, REGULATIONS AND LAWS IMPACTING SOCIAL CHANGE EFFORTS. 2. COMMUNITY ORGANIZING & DEVELOPMENT STRATEGIES. 3. INCLUSION OF ALL PEOPLE IN THE COMMUNITY. 4. EVALUATION & OUTCOME MEASUREMENT. SIDE PROJECT IS LED BY CO-FOUNDER AND CHIEF EXECUTIVE OFFICER JEFF FROMKNECHT. JEFF RECEIVED HIS M.S.W. FROM THE UNIVERSITY OF PITTSBURGH SCHOOL OF SOCIAL WORK AND HIS J.D. FROM DUQUESNE UNIVERSITY SCHOOL OF LAW IN 2012. HE IS LICENSED TO PRACTICE LAW IN FLORIDA, PENNSYLVANIA, AND THE UNITED STATES TAX COURT. JEFF HAS SPENT HIS CAREER IN THE NONPROFIT SECTOR AND HAS MORE THAN 12 YEARS OF EXPERIENCE WORKING AT HEALTH AND HUMAN SERVICE NONPROFITS. JEFF COORDINATES A TALENTED TEAM OF PART-TIME STAFF, VOLUNTEERS, AND INTERNS WHO BRING THEIR SKILLS, PASSION, AND SOCIAL CAPITAL TO SUPPORT AND ENHANCE THE IMPACT OF SMALL NONPROFITS AND GRASSROOTS PROJECTS. SIDE PROJECT IS FUELED BY THE PASSION AND ENERGY OF A DEDICATED CORP OF YOUNG PROFESSIONALS WITH A PASSION TO GIVE BACK TO THE COMMUNITY. OUR VOLUNTEERS HAVE AN ECLECTIC BLEND OF PROFESSIONAL AND EDUCATIONAL EXPERIENCES, WHICH INCLUDES SOCIAL WORK, LAW, NONPROFIT ADMINISTRATION, GRANT ADMINISTRATION, BUSINESS ADMINISTRATION, ACCOUNTING, MARKETING, FUNDRAISING, AND EDUCATION. MANY OF OUR VOLUNTEERS ARE LAWYERS WHO HELP WITH LEGAL ISSUES, BUT WE HAVE INDIVIDUALS FROM OTHER FIELDS AS WELL, INCLUDING ACCOUNTING, COMPUTER PROGRAMMING, WEBSITE DESIGN, GRAPHIC DESIGN, EDITING, COMMUNITY ORGANIZING, AND SOCIAL ADMINISTRATION. |
| FORM 990-EZ, PART III, LINE 28 | PROMOTE COMMUNITY INCLUSION AND THE CREATION OF SOCIAL CAPITAL FOR PEOPLE WITH DISABILITIES. HELD 2 WORKSHOPS, PUBLISHED 1 BOOK, 2 WHITE PAPERS AND NUMEROUS BLOGS, TWEETS, AND FACEBOOK POSTS ALL FOCUSED ON HELPING THE COMMUNITY UNDERSTAND THE IMPORTANCE OF THE CONCEPT OF SOCIAL CAPITAL AND THE VALUE THAT DIVERSITY BRINGS TO THE COMMUNITY. MORE THAN 100 PEOPLE ATTENDED OUR WORKSHOP AND OUR EMAIL DISTRIBUTION LISTS HAS SEVERAL HUNDRED PARTICIPANTS. WE ALSO SUPPORTED THE COMMUNITY BY OFFERING ONE-ONE TECHNICAL SUPPORT AND ADVICE WITH 5 ORGANIZATIONS. SEVERAL THOUSAND PEOPLE LEARNED FROM MATERIALS AND VIDEOS POSTED ON OUR WEBSITE. |
| FORM 990-EZ, PART III, LINE 29 | TRAINING AND TECHNICAL ASSISTANCE TO FOCUSED ON HELPING THE COMMUNITY UNDERSTAND THE STATE AND FEDERAL RULES, LAWS, REGULATIONS AND COMPLIANCE ISSUES IMPACTING CHARITABLE, EDUCATIONS, AND SCIENTIFIC PROJECTS. THIS INCLUDED ONE-ON-ONE CONSULTATIONS TO OVER MORE THAN 100 NONPROFITS AND WOULD-BE NONPROFIT ORGANIZATIONS (WITH BUDGETS LESS THAN 5,000,000) HELPING MORE THAN 150 PEOPLE. WE PUBLISHED TWO ARTICLE IN THE FLORIDA BARS PUBLIC INTEREST LAW SECTION NEWSLETTER ON THE RULES CONCERNING POLITICAL ACTIVITIES AND ISSUE ADVOCACY AT NONPROFITS ORGANIZATIONS. THIS ARTICLE WAS DISTRIBUTED TO THE MORE THAN 500 MEMBERS OF THE PUBLIC INTEREST LAW SECTION. WE ALSO PUBLISH THE PRO BONO PUBLICO BLOG THAT IS DESIGNED TO HELP SOCIAL WORKERS AND NONPROFIT EXECUTIVE DIRECTORS TO UNDERSTAND THE STATE AND FEDERAL LEGAL ISSUES IMPACTING THEIR ORGANIZATIONS. WE HELD 2 WORKSHOPS IN PARTNERSHIP WITH THE QUANTUM FOUNDATION ON LEGAL AND COMPLIANCE ISSUES FOR SMALL NONPROFITS. MORE THAN 50 PEOPLE ATTENDED. GRANTS TOTALLED 18,500. |
| FORM 990-EZ, PART III, LINE 30 | PROMOTING CIVIC ENGAGEMENT BY ORGANIZING A VOLUNTEER CORP. WE HAVE A DEDICATED CORP OF YOUNG AND OLD PROFESSIONALS WITH A PASSION TO GIVE BACK TO THE COMMUNITY. WE COORDINATE THE VOLUNTEERS EFFORTS AND MATCH THEM WITH A CHARITABLE SIDE PROJECT AT A SMALL NONPROFIT. MANY OF OUR VOLUNTEERS ARE LAWYERS WHO HELP WITH LEGAL ISSUES, BUT HAVE INDIVIDUALS FROM OTHER FIELDS AS WELL, INCLUDING ACCOUNTING, COMPUTER PROGRAMMING, WEBSITE DESIGN, GRAPHIC DESIGN, EDITING, COMMUNITY ORGANIZING, AND SOCIAL ADMINISTRATION. IN 2014, WE HAD 25 VOLUNTEERS, WHO VOLUNTEERED MORE THAN 2,000 HOURS TO HELP SMALL NONPROFITS |
| FORM 990-EZ, PART III, LINE 31 | OTHER PROGRAM SERVICES THAT HELP INCUBATE AND DEVELOP GRASSROOTS PROJECTS FOCUSED ON SOCIAL CHANGE. |
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