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. Go to
www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
SOCIETY OF ST VINCENT DE PAUL DISTRICT COUNCIL OF ATTLEBORO
Employer identification number
83-1207263
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 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations
...............................
g
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 10 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
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2019
Schedule A (Form 990 or 990-EZ) 2019
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 failed to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2015
(b) 2016
(c) 2017
(d) 2018
(e) 2019
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
0
731,770
664,135
1,395,905
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....
0
0
0
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
0
0
0
4
Total. Add lines 1 through 3
0
0
0
731,770
664,135
1,395,905
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)..
0
6
Public support. Subtract line 5 from line 4.
1,395,905
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2015
(b) 2016
(c) 2017
(d) 2018
(e) 2019
(f) Total
7
Amounts from line 4..
0
0
0
731,770
664,135
1,395,905
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
0
84
120
204
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
0
0
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
0
0
0
0
11
Total support. Add lines 7 through 10
1,396,109
12
12
0
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
14
15
15
16a
b
17a
b
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) 2019
Schedule A (Form 990 or 990-EZ) 2019
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 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) 2015
(b) 2016
(c) 2017
(d) 2018
(e) 2019
(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) 2015
(b) 2016
(c) 2017
(d) 2018
(e) 2019
(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 VI.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
Section C. Computation of Public Support Percentage
15
15
16
16
Section D. Computation of Investment Income Percentage
17
17
18
18
19a
b
20
Schedule A (Form 990 or 990-EZ) 2019
Schedule A (Form 990 or 990-EZ) 2019
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Sections A and B.
If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents? If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain.
1
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was
described in section 509(a)(1) or (2).
2
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?
If "Yes," answer (b) and (c) below.
3a
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the
public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the
determination.
3b
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?
If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
4a
Was any supported organization not organized in the United States ("foreign supported organization")?
If “Yes” and if you checked 12a or 12b in Part I, answer (b) and (c) below.
4a
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported
organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or
supervised by or in connection with its supported organizations.
4b
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections
501(c)(3) and 509(a)(1) or (2)?
If “Yes,” explain in Part VI what controls the organization used to ensure that all support to
the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
5a
Did the organization add, substitute, or remove any supported organizations during the tax year?
If “Yes,” answer (b) and
(c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported
organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the
organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by
amendment to the organizing document).
5a
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the
organization's organizing document?
5b
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other
than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its
supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing
organization’s supported organizations?
If “Yes,” provide detail in Part VI.
6
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in
section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a
substantial contributor?
If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .
7
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7?
If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).
8
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as
defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))?
If “Yes,” provide detail in Part VI.
9a
b
Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting
organization had an interest?
If “Yes,” provide detail in Part VI.
9b
c
Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets
in which the supporting organization also had an interest?
If “Yes,” provide detail in Part VI.
9c
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain
Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)?
If “Yes,” answer line 10b below.
10a
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine
whether the organization had excess business holdings).
10b
Schedule A (Form 990 or 990-EZ) 2019
Schedule A (Form 990 or 990-EZ) 2019
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
b
A family member of a person described in (a) above?
11b
c
A 35% controlled entity of a person described in (a) or (b) above?
If “Yes” to a, b, or c, provide detail in Part VI.
11c
Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or
elect at least a majority of the organization’s directors or trustees at all times during the tax year?
If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or
trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such
powers during the tax year.
1
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that
operated, supervised, or controlled the supporting organization?
If “Yes,” explain in Part VI how providing such benefit
carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting
organization.
2
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of
each of the organization’s supported organization(s)?
If “No,” describe in Part VI how control or management of the
supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s
tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the
Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing
documents in effect on the date of notification, to the extent not previously provided?
1
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s)
or (ii) serving on the governing body of a supported organization?
If "No," explain in Part VI how the organization
maintained a close and continuous working relationship with the supported organization(s).
2
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the
organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax
year?
If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported
organization(s) to which the organization was responsive?
If "Yes," then in Part VI identify those supported
organizations and explain how these activities directly furthered their exempt purposes, how the organization was
responsive to those supported organizations, and how the organization determined that these activities constituted
substantially all of its activities.
2a
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the
organization’s supported organization(s) would have been engaged in?
If "Yes," explain in Part VI the reasons for the
organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s
involvement.
2b
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of
the supported organizations?
Provide details in Part VI.
3a
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its
supported organizations?
If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
Schedule A (Form 990 or 990-EZ) 2019
Schedule A (Form 990 or 990-EZ) 2019
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
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
Schedule A (Form 990 or 990-EZ) 2019
Schedule A (Form 990 or 990-EZ) 2019
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
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
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 2019 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-2019
(iii) Distributable Amount for 2019
1
Distributable amount for 2019 from Section C, line 6
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions.
3
Excess distributions carryover, if any, to 2019:
a
From 2014.......
b
From 2015.......
c
From 2016.......
d
From 2017.......
e
From 2018.......
fTotal of lines 3a through e
g
Applied to underdistributions of prior years
h
Applied to 2019 distributable amount
i
Carryover from 2014 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2019 from Section D, line 7:
$
a
Applied to underdistributions of prior years
b
Applied to 2019 distributable amount
c
Remainder. Subtract lines 4a and 4b from 4.
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2020. Add lines 3j and 4c.
8
Breakdown of line 7:
a
Excess from 2015.....
b
Excess from 2016.....
c
Excess from 2017.....
d
Excess from 2018.....
e
Excess from 2019.....
Schedule A (Form 990 or 990-EZ) (2019)
Schedule A (Form 990 or 990-EZ) 2019
Page 8
Part VI
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Return Reference
Explanation
Schedule A, Part II, Line 1
Column (d) for 2017 is filled with zeros to reflect the zero values on the 2017 Form 990-N postcard that we submitted. The Society of St Vincent de Paul District Council of Attleboro had just become its own corporation operating under its own EIN (rather than using the EIN of a parent organization) on July 12, 2018. However, our District Council and its member entities did not open new bank accounts to operate under our new EIN until the new fiscal year started on October 1, 2018. Hence our parent organization's tax attorney advised us to file a Form 990-N showing $0 for the 2017-2018 fiscal year that ended on September 30, 2018. At that time our tax reporting was still submitted as part of the parent organization's 990 whose EIN we had been using (Society of St Vincent de Paul Diocesan Council of Fall River). Therefore, the 2018-2019 Form 990 was our first such submission since we obtained our EIN, as well as our 501(c)(3) determination letter of exemption.
Schedule A (Form 990 or 990-EZ) 2019
Additional Data
Software ID:
19009572
Software Version:
v1.00
-
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 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
SOCIETY OF ST VINCENT DE PAUL DISTRICT COUNCIL OF ATTLEBORO
Employer identification number
83-1207263
Return Reference
Explanation
Form 990, Part VI, Section A, Line 2
Two active members of our Board of Directors are spouses of each other: Diana Reeves (Voice of the Poor committee chair) and Peter Kortright (Reentry committee chair).
Form 990, Part VI, Section A, Line 6
We are a not-for-profit corporation with members who vote for the office of President within all member Conferences (chapters). Conference members also approve significant decisions of the Conference officers. There are no profits or assets involved at any level within our District Council or its member Conferences.
Form 990, Part VI, Section A, Line 7a
The District Council's Board includes the elected President of each member Conference, as well as District Council officers and committee chairs. The Conference Presidents are each elected by their Conference membership. As Board members, the Conference Presidents, District and committee chairs approve significant decisions of the District Council President and officers. The Conferences do not have Boards of Directors. Only the District Council has a Board of Directors who elects the District Council President. At all levels, all other officers and committee chairs are appointed by the elected President at that level.
Form 990, Part VI, Section A, Line 9
Our all-volunteer organization's official address is the home of the President. As volunteers, all members work from our homes. We do have one small rented office with no regular hours, used by our Reentry team and other volunteers to meet with those we serve when we cannot meet in their homes. Our officers and Directors are: (1) Mary Dwyer (President), 6 Tanya Drive, Mansfield MA 02048; (2) Paul Hodge (Vice President), 20 Pheasant Ridge Rd, Seekonk MA 02771; (3) Andrew Boyland (Treasurer), 31 Stonefield Court, North Attleboro MA 02760; (4) Eileen Molinario (Secretary), 9 Woodland Road, North Attleboro MA 02760; (5) James Riley (Spiritual Advisor), 149 West Main Street, Norton MA 02766; (6) Jean Davidson (Director), 120 West Main St, Norton MA 02766; (7) Marie Morrell (Director), 103 County St., Rehoboth MA 02769; (8) Robert Vincent (Director), 18 Baltic Street, Attleboro MA 02703; (9) Jose Acevedo (Director), 6 Orange Street, Attleboro MA 02703; (10) Anne Cardello (Director), 85 Arbor Way, North Attleboro MA 02763; (11) Rosalind Kalberer (Director), 15 Merigold Circle, Attleboro MA 02703; (12) Mary Beth Kennedy (Director), 12 Hillside Terrace, Mansfield MA 02048; (13) Robert Lindberg (Director), 39 Seven Mile River Drive, S. Attleboro MA 02703; (14) Peter Kortright (Director), 1766 West St, Mansfield MA 02048; (15) Diana Reeves (Director), 1766 West St, Mansfield MA 02048.
Form 990, Part VI, Section B, Line 11b
Most of the information contained in this Form 990 came from data provided by District Council officers and other members of the Board of Directors. It was compiled by the District Council President, with consultation with some officers and directors. However, a completed copy of Form 990 is not provided to the officers and Board before this submission.
Form 990, Part VI, Section C, Line 19
The District Council's main governing document is our organizational By-laws. They are periodically updated or amended in accordance with the organization's National Council after distribution, review and a vote by the entire Board of Directors (officers, Conference Presidents and committee chairs) at a regular Board meeting. Every Conference president has received a copy of the By-laws for availability within their Conference. Last year's Form 990 is currently posted on the GuideStar public website.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.