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 or IRC section (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) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 275,246 | 508,039 | 952,112 | 898,695 | 1,691,346 | 4,325,438 |
| 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...... | 262,243 | 272,067 | 438,662 | 311,970 | 406,164 | 1,691,106 |
| 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. | 537,489 | 780,106 | 1,390,774 | 1,210,665 | 2,097,510 | 6,016,544 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 0 | |||||
| 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. | 135,000 | 475,000 | 454,250 | 641,000 | 1,248,055 | 2,953,305 |
| c | Add lines 7a and 7b.. | 135,000 | 475,000 | 454,250 | 641,000 | 1,248,055 | 2,953,305 |
| 8 | Public support (Subtract line 7c from line 6.) | 3,063,239 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 537,489 | 780,106 | 1,390,774 | 1,210,665 | 2,097,510 | 6,016,544 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 50 | 24 | 25 | 267 | 7 | 373 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 50 | 24 | 25 | 267 | 7 | 373 |
| 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.) .. | 4,380 | 4,380 | ||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 537,539 | 780,130 | 1,390,799 | 1,210,932 | 2,101,897 | 6,021,297 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 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 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| 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 2014 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-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, 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 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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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 2 | THE HAZELWOOD HUB OPENED FOR OPERATION IN SEPTEMBER 2014. THE HAZELWOOD HUB OFFERS PROFESSIONAL DEVELOPMENT OPPORTUNITIES, FAMILY EVENTS AND A MEETING SPACE USED BY OUR MEMBERS AND COMMUNITY PARTNERS. PROGRAMS OF THE EARLY LEARNING HUB ARE: RAISING READERS TOGETHER IS AN OPPORTUNITY FOR FAMILIES TO COME TOGETHER TO LEARN HOW TO FOSTER THEIR CHILDREN'S LITERACY SKILLS. RRTS MEET ONCE A WEEK FOR SIX WEEKS AND FAMILIES RECEIVE AT LEAST ONE BOOK PER WEEK TO BUILD THEIR CHILDREN'S HOME LIBRARY. IT IS THE GOAL OF RRT TO ENSURE ALL FAMILIES READ TO THEIR CHILDREN DAILY AND UNDERSTAND THE IMPORTANCE OF STRONG EARLY LITERACY SKILLS AS AN INDICATOR OF SCHOOL READINESS. COME PLAY! IS AN OPEN, DROP-IN PLAYDATE FOR CHILDREN BIRTH TO FIVE YEARS OF AGE AT THE EARLY LEARNING HUB. ALL FAMILIES, HOME-BASED AND RELATIVE/NEIGHBOR CHILD CARE PROVIDERS ARE INVITED TO BRING THEIR CHILDREN TO SING SONGS, TELL STORIES, READ BOOKS, PLAY GAMES, BUILD BLOCKS, MAKE ART PROJECTS, MAKE FRIENDS AND HAVE FUN! PAEYC STAFF AND OUR PARTNERS ARE ON-HAND TO HELP GUIDE THE PLAY EXPERIENCE AND OFFER SUPPORT THROUGH MODELING AND MENTORING WHEN NECESSARY. IN ADDITION, OTHER COMMUNITY HELPERS AND RESOURCES ATTEND THESE DAYS TO CONNECT WITH GREATER HAZELWOOD FAMILIES. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP IS OPEN TO ALL PERSONS WHO DESIRE TO PROMOTE THE MISSION OF THE ORGANIZATION. MEMBERSHIP IS OBTAINED UPON PAYMENT OF ANNUAL DUES. ALL MEMBERS HAVE THE RIGHT TO VOTE AND HOLD OFFICE. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ASSOCIATION SERVES ABOOUT 1,400 MEMBERS AND IS GOVERNED BY A BOARD OF DIRECTORS ELECTED BY ITS MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE CONTRACTED ACCOUNTANT AND THE EXECUTIVE DIRECTOR REVIEW THE FORM 990 WITH THE PREPARERS. THE FINAL DRAFT OF THE FORM 990 IS PROVIDED TO ALL BOARD OF DIRECTOR MEMBERS FOR REVIEW BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE EXECUTIVE DIRECTOR AND THE BOARD ARE SUFFICIENTLY INVOLVED IN THE DAY-TO-DAY OPERATIONS AND MAINTAIN THE KNOWLEDGE TO IDENTIFY AND ADDRESS ANY CONFLICTS OF INTEREST THAT MAY ARISE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS APPROVED BY THE EXECUTIVE COMMITTEE. FOR ALL OTHER EMPLOYEES, OVERSIGHT IS SUBJECT TO APPROVAL BY THE EXECUTIVE COMMITTEE AND HUMAN RESOURCE COMMITTEE AS WELL AS RECOMMENDATION BY THE EXECUTIVE DIRECTOR. WAGES ARE BASED ON COMPARABILITY DATA SUCH AS COMPENSATION LEVELS PAID BY SIMILAR ORGANIZATIONS AND THE AVAILABILITY OF SIMILAR SERVICES IN THE AREA OF PITTSBURGH. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST FOR GRANTS, ETC. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL SERVICES (SPEAKERS, BUSINESS PLANNING, CONSULTING): PROGRAM SERVICE EXPENSES 168,574. MANAGEMENT AND GENERAL EXPENSES 61,682. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 230,256. GRAPHIC DESIGN: PROGRAM SERVICE EXPENSES 19,493. MANAGEMENT AND GENERAL EXPENSES 2,981. FUNDRAISING EXPENSES 459. TOTAL EXPENSES 22,933. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 5,015. MANAGEMENT AND GENERAL EXPENSES 767. FUNDRAISING EXPENSES 118. TOTAL EXPENSES 5,900. BANK CHARGES AND CREDIT CARD PROCESSING: PROGRAM SERVICE EXPENSES 7,378. MANAGEMENT AND GENERAL EXPENSES 1,128. FUNDRAISING EXPENSES 174. TOTAL EXPENSES 8,680. PROFESSIONAL SERVICES - CPR TRAINING: PROGRAM SERVICE EXPENSES 6,325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,325. CONSULTANT FEES FOR PREK FOR PA: PROGRAM SERVICE EXPENSES 73,945. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 73,945. CONFERENCE PLANNING: PROGRAM SERVICE EXPENSES 40,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,000. EARLY INTERVENTION WORK WITH PROVIDERS: PROGRAM SERVICE EXPENSES 40,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,000. HOME BASED PROVIDER SUPPORT: PROGRAM SERVICE EXPENSES 35,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,000. |
| FORM 990, PART XI, LINE 9: | RESTATEMENT OF BEGINNING NET ASSETS 410,256. |
| PART XI RECONCILIATION OF NET ASSETS - RESTATEMENT | DURING FISCAL YEAR 2015, THE PITTSBURGH ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN MANAGEMENT DISCOVERED THAT CERTAIN ASSETS, LIABILITIES, REVENUES, EXPENSES AND NET ASSETS WERE INCORRECTLY RECORDED DUE TO ERRORS IN APPLYING ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE BEGINNING NET ASSETS HAVE BEEN RESTATED TO CORRECT FOR AN ERROR IN REPORTING DEFERRED REVENUE FOR GRANT AWARDS, TO RECORD REVENUE IN THE PROPER FISCAL YEAR, TO PROPERLY RECORD A CERTIFICATE OF DEPOSIT AS UNRESTRICTED, TO PROPERLY RECORD RESTRICTED GRANT FUNDS AS TEMPORARILY RESTRICTED, TO RECORD THE COMPENSATED ABSENCES ACCRUAL, TO PROPERLY AMORTIZE AN INTANGIBLE ASSET, TO REMOVE AN INTANGIBLE ASSET THAT SHOULD NOT HAVE BEEN CAPITALIZED, AND TO CORRECTLY INCLUDE ASSETS IN UNRESTRICTED NET ASSETS INSTEAD OF PERMANENTLY RESTRICTED NET ASSETS. |
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