Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (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 |
0 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 337,008 | 494,871 | 458,439 | 469,734 | 601,341 | 2,361,393 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 453,336 | 496,932 | 623,091 | 702,043 | 2,275,402 | |
| 4 | Total. Add lines 1 through 3 | 337,008 | 948,207 | 955,371 | 1,092,825 | 1,303,384 | 4,636,795 |
| 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. | 4,636,795 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 337,008 | 948,207 | 955,371 | 1,092,825 | 1,303,384 | 4,636,795 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 9,165 | 1,659 | 29,245 | 51,319 | 30,725 | 122,113 |
| 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.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 4,758,908 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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 on 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.).. | ||||||
| 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 0.015 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 0.035 | 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 | 0 | |||
| 2 | Enter 85% of line 1 | 2 | 0 | |||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | 0 | |||
| 4 | Enter greater of line 2 or line 3 | 4 | 0 | |||
| 5 | Income tax imposed in prior year | 5 | 0 | |||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | 0 | |||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | 0 |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | 0 |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | 0 |
| 4 Amounts paid to acquire exempt-use assets | 4 | 0 |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | 0 |
| 6 Other distributions (describe in Part VI). See instructions | 6 | 0 |
| 7Total annual distributions. Add lines 1 through 6. | 7 | 0 |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | 0 |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | 0 |
| 10 Line 8 amount divided by Line 9 amount | 10 | 0 % |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | 0 | |||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
0 | |||
| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016.......0 | ||||
| b From 2017.......0 | ||||
| c From 2018.......0 | ||||
| d From 2019.......0 | ||||
| e From 2020.......0 | ||||
| fTotal of lines 3a through e | 0 | |||
| g Applied to underdistributions of prior years | 0 | |||
| h Applied to 2021 distributable amount | 0 | |||
|
i
Carryover from 2016 not applied (see instructions) |
0 | |||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | 0 | |||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ 0 | ||||
| a Applied to underdistributions of prior years | 0 | |||
| b Applied to 2021 distributable amount | 0 | |||
| c Remainder. Subtract lines 4a and 4b from line 4. | 0 | |||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
0 | |||
|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
0 | |||
|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
0 | |||
| 8 Breakdown of line 7: | ||||
| a Excess from 2017.....0 | ||||
| b Excess from 2018.....0 | ||||
| c Excess from 2019.....0 | ||||
| d Excess from 2020.....0 | ||||
| e Excess from 2021.....0 | ||||
| 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.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4b, Other program services | In FY 2022 grants were provided to Tempe Community Action Agency and Tempe Salvation Army to assist Tempe residents with emergency rent and mortgage assistance due to the COVID-19 impact. Grants provided in previous years have included start up project assistance, Community Legal services, COVID crisis funding, mental health, aging, financial instability and homelessness needs. The TCF Advisory Committee, comprised primarily of past TCC Board Presidents, also works to build the foundation base by seeking legacy gifts and other revenue sources. They have established a collaboration fund for those funders who want to give and see their dollars utilized as needed throughout the year. All funds distributed go through a grant process with recommendations provided by the TCF Advisory Committee for final approval by the TCC Board of Directors. During the audit year the TCF Advisory Committee examined and discussed the TCF committee structure as well as the grant and administration process. The Committee ultimately recommended to the TCC Board that the committee be dissolved and the duties of the committee be disbursed in a different manner. Continued below |
| Form 990, Part III, Line 4b, Other program services | The TCC Board voted to dissolve the TCF Advisory Committee and assume the committees duties until the Board determines the new structure for grant and fundraising efforts during the coming fiscal year. The TCF endowment will remain as a perpetual source of funding and the collaborative fund will be maintained as well to address human services needs in Tempe. |
| Form 990, Part III, Line 4d, Other program services | Volunteer Income Tax Assistance VITA Preparation Services provides assistance to low and moderate income families and individuals including senior adults and individuals with dsabilities to help achieve economic stability through public awareness and outreach. The emphasis is to ensure qualified taxpayers are receiving the Earned Income Tax Credit and other benefits needed to get much needed tax refunds for basic needs. Over 50 volunteer tax preparers are IRS-certified each year to provide free services throughout the tax season. Nationally recognized as an IRS super site, Tempe's VITA site is unique by offering asset development opportunities including connection with public benefits, first home buying, social service resources, savings incentives, and purchasing of savings bonds promotion. On average 1200 tax returns are provided each year to qualified taxpayers, including seniors, those with disabilities, and hundreds of international students. Continued below. |
| Form 990, Part III, Line 4d, Other program services | In response to continued COVID concerns this past tax season, free tax preparation services were again revamped to address both the virtual tax client and the in person client with a modified drop off tax services to safely accept tax documents for those who had no means for virtual service and our tax site volunteers. Together Tempe is a donation based program in partnership with the City of Tempe where financial gifts are encouraged and collected to provide essential human service programs and services for individuals, children and families in Tempe. The City of Tempe obtains donations through their utility bill payment system and TCC receives individual donations; together the funds are combined and distributed through an annual Tempe citizen-led panel and process known as Agency Review to those nonprofits providing services for such areas as homelessness, survivors of sexual and domestic violence, working poor, substance misuse, aging, individuals with disabilities, and youth. |
| Form 990, Part VI, Section B, Line 15 | 15a is no because the Executive Director is a leased employee provided inkind by the City of Tempe. 15b is yes because TCC's employees are reviewed annually and compensation is determined by market rates as well as allowable amounts provided by the federal grants these employees manage. |
| Form 990, Part VI, Section C, Line 19 | The Form 990 is available upon request and can be found on the IRS website. |
| Form 990, Part VI, Section B, Line 11b | The Form 990 is presented at both the Finance Committee and board meetings prior to filing. |
| Form 990, Part VI, Section B, Line 12c | Each director is required to acknowledge potential conflicts of interest and remove him or herself from discussion and voting. |
| Form 990, Part IX, Line 11g, Fees for services nonemployees | Amounts paid to consultants for the VITA program and contractors paid for services rendered in support of the major reimbursable government grants SACLAZ & AHCCCS. |
| Form 990, Part VII | Nikki Ripley and Octavia Harris are non voting members of the board. |
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