2023-06-29T07:35:30-05:00 2022-08-31 135565207 KPMG LLP 60 SOUTH STREET BOSTON MA 02111 990 2021-09-01 042304133 ACTION FOR BOSTON COMMUNITY DEVELOPMENT INC ACTI 6173486376 178 TREMONT STREET BOSTON MA 02111 SHARON SCOTT-CHANDLER PRESIDENT/CEO 6173486280 2023-06-28 1 SHARON SCOTT-CHANDLER 999009999 SMITA BALIGA P01543271 6179881000 2023-06-28 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z SHARON SCOTT-CHANDLER 178 TREMONT STREET BOSTON MA 02111 238227271 0 X BOSTONABCD.ORG X 1962 MA SEE SCHEDULE O 49 49 1433 0 0 0 201373533 227446104 312063 389146 1816266 394017 -180351 -355637 203321511 227873630 632721 625554 0 0 49932602 50990708 0 0 0 151522772 175428924 202088095 227045186 1233416 828444 71484733 72787697 50402819 53322921 21081914 19464776 X ABCD'S MISSION IS TO EMPOWER DISADVANTAGED PEOPLE BY PROVIDING THEM WITH THE TOOLS TO OVERCOME POVERTY, LIVE WITH DIGNITY AND ACHIEVE THEIR FULL POTENTIAL. 0 0 63008753 ABCD'S CHILD CARE CHOICES OF BOSTON (CCCB) SERVES AS THE CHILD CARE RESOURCE AND REFERRAL AGENCY FOR BOSTON, BROOKLINE, CAMBRIDGE, CHELSEA, EVERETT, REVERE, SOMERVILLE AND WINTHROP. CCCB PLAYS A KEY ROLE IN MAKING CHILD CARE WORK FOR EVERYONE BY PROVIDING SUPPORT, RESOURCES, TECHNICAL ASSISTANCE, TRAINING AND CHILD CARE EXPERTISE TO A VERY DIVERSE COMMUNITY. IN 2022, CCCB DISTRIBUTED APPROXIMATELY $60 MILLION IN STATE-FUNDED CHILD CARE VOUCHERS TO NEARLY 5,000 FAMILIES WITH MORE THAN 7,200 CHILDREN. (CONTINUED ON SCHEDULE O). 41382874 117758 ABCD'S HEAD START AND EARLY HEAD START PROGRAMS HELPED NEARLY 2,300 YOUNG CHILDREN PREPARE FOR SUCCESS IN SCHOOL AND LIFE BY PROVIDING HIGH QUALITY EARLY EDUCATION AND CARE. HEAD START SERVES AS A MODEL FOR EARLY EDUCATION INITIATIVES NATIONALLY, PROVIDING COMPREHENSIVE SERVICES - EDUCATION, HEALTH, NUTRITION, FAMILY SERVICES AND INTENSIVE PARENT ENGAGEMENT, AND ADVOCATES FOR THE NEEDS OF YOUNG CHILDREN FROM LOW-INCOME FAMILIES. 92298478 ABCD'S ENERGY PROGRAM MADE PAYMENTS TO LOCAL VENDORS TO KEEP MORE THAN 15,000 HOUSEHOLDS WARM THIS YEAR. THE ABCD ENERGY CONSERVATION SERVICES PROVIDE VULNERABLE BOSTON HOUSEHOLDS WITH HEATING SYSTEM AND APPLIANCE REPAIRS AND REPLACEMENTS, WEATHERIZATION, LIGHTING, AND MORE. AS ONE OF THE CO-FOUNDERS OF LEAN (LOW-INCOME ENERGY AFFORDABILITY NETWORK) AND THE LEAD VENDOR FOR EVERSOURCE, ABCD HELPED TO DESIGN AND IMPLEMENT STATEWIDE PROGRAMS FOR 45,000 LOW-INCOME HOUSEHOLDS UNDER THE MASSACHUSETTS GREEN COMMUNITIES ACT. (CONTINUED ON SCHEDULE O). 23324761 625554 271388 ABCD PROVIDES A VARIETY OF SERVICES TO LOW INCOME FAMILIES AT ITS CENTRAL OFFICES AND THROUGH A NETWORK OF NEIGHBORHOOD SERVICE CENTERS. OTHER PROGRAM SERVICES INCLUDE HEALTH SERVICES, HOUSING AND HOMELESS PREVENTION, SUMMER YOUTH EMPLOYMENT, EDUCATION, CAREER DEVELOPMENT AND EMPLOYMENT, FINANCIAL LITERACY, ELDER SERVICES, FOOD PANTRIES, ADULT EDUCATION, FORECLOSURE PREVENTION, TAX PREPARATION AND DROP-IN SERVICES.HEALTH SERVICES REACHED OVER 14,000 INDIVIDUALS WITH DISEASE PREVENTION AND REPRODUCTIVE HEALTH CARE AND PROVIDED TRAINING AND SUPPORT FOR 34 CLINICS AND HEALTH CENTERS. HOUSING AND HOMELESS PREVENTION HELPS FAMILIES AND INDIVIDUALS WHO ARE HOMELESS OR AT RISK OF LOSING THEIR HOMES TO MAINTAIN OR OBTAIN AFFORDABLE HOUSING. IN 2022, ABCD HELPED 414 FAMILIES HAVE A PLACE TO CALL HOME.ABCD TRAINED VOLUNTEER TAX PREPARERS HELPED 2,613 FAMILIES AND BROUGHT $6.4 MILLION INTO LOCAL HOUSEHOLDS THROUGH FEDERAL TAX REFUNDS AND TAX CREDITS.AFTER TWO LONG YEARS, SEVERAL FOSTER GRANDPARENT VOLUNTEERS RETURNED TO IN-PERSON SERVICE IN EARLY EDUCATION SEETINGS IN LATE MARCH. ON AVERAGE, FOSTER GRANDPARETNS SPEND 20 HOURS A WEEK SHARING THEIR COMPASSION AND WISDOM CHILDREN FACING EXTRAORDINARY CHALLENGES INCUDING POVERTY, LEARNING DISABILITIES, AND EVEN HOMELESSNESS.SUMMERWORKS, ABCD'S SUMMER JOBS PROGRAM, PLACES UNDER-RESOURCED BOSTON AREA YOUTH IN PAID POSITIONS AT NONPROFIT EMPLOYER SITES. IN 2022, 413 YOUTH WERE PLACED AT A WORKSITE OVER A SIX-WEEK PERIOD. IN ADDITIONS, ABCD HELD WORKSHOPS ON INTERVIEWING, BUDGETING, AND OTHER JOB READINESS SKILLS.ABCD OPERATES TWO ALTERNATIVE HIGH SCHOOLS. OSTIGUY HIGH IS A "RECOVERY HIGH SCHOOL" SERVING YOUNG PEOPLE STRUGGLING WITH SUBSTANCE ABUSE. UNIVERSITY HIGH IS AN ALTERNATIVE HIGH SCHOOL FOR STUDENTS STRUGGLING IN TRADITIONAL PUBLIC SCHOOLS. BOTH SCHOOLS OFFER STUDENTS A CHALLENGING EDUCATION AND A CARING ENVIRONMENT WITH SMALL CLASSES AND INDIVIDUAL SUPPORTS. 23324761 625554 271388 220014866 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 1 130 0 1 1433 1 0 0 0 0 0 0 0 0 0 0 0 0 X 49 49 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X SHARON SCOTT-CHANDLER 6173486280 178 TREMONT STREET BOSTON MA 02111 SEAN DAUGHTRY CHAIR 1.00 1.00 X X 0 0 0 JULIA HARDY COFIELD CLERK 1.00 0.00 X X 0 0 0 JENNIFER WILLIAMS ASSISTANT CLERK AS OF 6/29/22 1.00 0.00 X X 0 0 0 PATRICIA WASHINGTON TREASURER 1.00 1.00 X X 0 0 0 ANDRES MOLINA ASSISTANT TREAS THRU 9/23/21 1.00 0.00 X X 0 0 0 MARIE GREIG BOARD MEMBER /VICE CHAIR 1.00 0.00 X X 0 0 0 YVONNE JONES BOARD MEMBER /VICE CHAIR 1.00 0.00 X X 0 0 0 EDWARD KATZ BOARD MEMBER /VICE CHAIR 1.00 0.00 X X 0 0 0 REV FLORENCE KING BOARD MEMBER /VICE CHAIR 1.00 0.00 X X 0 0 0 JAMES OWENS JR BOARD MEMBER /VICE CHAIR 1.00 1.00 X X 0 0 0 CISNELL BAEZ BOARD MEMBER THRU 1/11/22 1.00 0.00 X 0 0 0 JEAN BABCOCK BOARD MEMBER 1.00 1.00 X 0 0 0 CARYL BEISON BOARD MEMBER 1.00 0.00 X 0 0 0 SAMANTHA BENNETT BOARD MEMBER 1.00 0.00 X 0 0 0 NATHANIEL BUCKHOLZ BOARD MEMBER 1.00 0.00 X 0 0 0 THELMA BURNS BOARD MEMBER 1.00 1.00 X 0 0 0 JOYCE CAGGIANO-HAMILTON BOARD MEMBER 1.00 0.00 X 0 0 0 CANDICE CAINES-FRANCIS BOARD MEMBER 1.00 0.00 X 0 0 0 ALEJANDRO CAMARENA BOARD MEMBER AS OF 2/21/22 1.00 0.00 X 0 0 0 MARY CHIN BOARD MEMBER 1.00 1.00 X 0 0 0 MARINA COSTA-FUSCALDI BOARD MEMBER AS OF 11/3/21 1.00 0.00 X 0 0 0 JOYCE DENNIS BOARD MEMBER 1.00 0.00 X 0 0 0 SAMUEL DEPINA BOARD MEMBER 1.00 0.00 X 0 0 0 NANCY DICKERSON BOARD MEMBER 1.00 0.00 X 0 0 0 LINDA G DUMAS BOARD MEMBER 1.00 0.00 X 0 0 0 GINA ENDRES BOARD MEMBER AS OF 1/11/22 1.00 0.00 X 0 0 0 KATHLEEN FLYNN BOARD MEMBER 1.00 1.00 X 0 0 0 ART GORDON BOARD MEMBER THRU 11/3/21 1.00 0.00 X 0 0 0 ZAINAB HMITO BOARD MEMBER THRU 11/3/21 1.00 0.00 X 0 0 0 SYVALIA HYMAN III BOARD MEMBER THRU 3/1/22 0.00 1.00 X 0 0 0 DARELINE JACKSON BOARD MEMBER 1.00 0.00 X 0 0 0 MARY KEITH BOARD MEMBER 1.00 0.00 X 0 0 0 LINCOLN LARMOND BOARD MEMBER 1.00 0.00 X 0 0 0 OSCAR LOPEZ BOARD MEMBER THRU 9/29/21 1.00 0.00 X 0 0 0 RODLINE LOUIJUENE BOARD MEMBER AS OF 3/3/22 1.00 0.00 X 0 0 0 MARY MANUEL BOARD MEMBER 1.00 0.00 X 0 0 0 MARGUERITE MARS BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN P MCGAHAN BOARD MEMBER 1.00 0.00 X 0 0 0 PATRICIA MCSHANE BOARD MEMBER 1.00 0.00 X 0 0 0 BRIANNA MILLOR BOARD MEMBER THRU 11/16/21 1.00 0.00 X 0 0 0 GREGORY MOLINA BOARD MEMBER THRU 7/1/22 1.00 0.00 X 0 0 0 LINDA MONTEIRO BOARD MEMBER 1.00 0.00 X 0 0 0 GEORGE MONTGOMERY BOARD MEMBER 1.00 0.00 X 0 0 0 MARIAN O'NEIL BOARD MEMBER AS OF 3/22/22 1.00 0.00 X 0 0 0 PATRICIA POWERS BOARD MEMBER 1.00 0.00 X 0 0 0 DANIEL ROMAN BOARD MEMBER 1.00 0.00 X 0 0 0 KRISTEN RUPERT BOARD MEMBER 1.00 0.00 X 0 0 0 ANEESH SAHNI BOARD MEMBER AS OF 11/12/21 1.00 0.00 X 0 0 0 MICHELLE SANCHEZ BOARD MEMBER 1.00 0.00 X 0 0 0 LYNNETTE SUMPTER BOARD MEMBER 1.00 0.00 X 0 0 0 MARVIN VENAY BOARD MEMBER 1.00 0.00 X 0 0 0 MARIAN WALSH ESQ BOARD MEMBER 1.00 0.00 X 0 0 0 JUDY WARD BOARD MEMBER 1.00 0.00 X 0 0 0 THOMAS WEBB BOARD MEMBER 1.00 0.00 X 0 0 0 SHIRELL WILLIAMS BOARD MEMBER 1.00 0.00 X 0 0 0 COLLIQUE WILLIAMS BOARD MEMBER 1.00 0.00 X 0 0 0 ANGELA WILLIAMS-MITCHELL BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN DREW PRESIDENT / CEO THRU 6/30/22 35.00 0.00 X 297777 0 43971 SHARON SCOTT-CHANDLER PRESIDENT / CEO AS OF 7/1/22 35.00 0.00 X 224490 0 56145 MARJORIE LOMBARD VP / CFO THRU 2/18/2022 35.00 0.00 X 200914 0 33824 KATHLEEN DONAHUE CFO AS OF 10/27/2021 35.00 0.00 X 20755 0 1062 HAROLD MEZOFF VP ADMIN & HUMAN RESOURCES 35.00 0.00 X 179425 0 50128 YVETTE RODRIGUEZ VP HEAD START & CHILDRENS SERVICES 35.00 0.00 X 176783 0 49459 JOHN WELLS VP REAL ESTATE & ENERGY SERVICES 35.00 0.00 X 178276 0 32115 CHRISTINA SEIBER VP INSTITUIONAL ADVANCEMENT & STRATEGIC PLANNING 35.00 0.00 X 160872 0 29750 LEE PHENNER DIRECTOR COMMUNICATIONS 35.00 0.00 X 143167 0 37592 1582459 0 334046 30 0 1 0 COMMUNITY ENERGY SERVICES INC 92 FAUNCE CORNER RD DARTMOUTH MA 02747 ENERGY CONSULTANTS 1383461 NURTURY INC 2201 WASHINGTON STREET SUITE 306 ROXBURY MA 02119 DAY CARE SERVICES 561206 BOSTON INSULATION INDUSTRIES INC 122 RUSTIC DRIVE WAYMOUTH MA 02190 INSULATION SERVICES 543436 PREMIERE CUSTOMIZED SERVICES CORPORATION 40 DUDLEY STREET BOSTON MA 02119 CLEANING SERVICES 452265 KEITH CONSTRUCTION INC 3000 DAVENPORT AVE BOSTON MA 02021 CONSTRUCTION SERVICES 444121 13 443561 160680350 66322193 1129401 227446104 CONTRACT RELATED FEES 624410 389146 389146 389146 471806 471806 9853943 9931732 -77789 -77789 -77789 0 443561 421909 -421909 -421909 MISCELLANEOUS 900099 66272 66272 66272 227873630 389146 0 38380 625554 625554 674774 674774 37608809 34285009 3323800 2560717 2200949 359768 6409825 5857822 552003 3736583 3413043 323540 418787 6199 412588 217700 133504 84196 34902 34902 16679234 16522474 156760 2095402 1869733 225669 7274679 7016376 258303 122375 118771 3604 154187 136796 17391 1882237 1882237 DAY CARE & RENTAL ASSIS 62226182 62226182 CONSULTANT & CONTRACT S 54044970 53689775 355195 FUEL 25640277 25640277 OTHER MANAGEMENT 4637992 4390165 247827 227045186 220014866 7030320 0 10182835 17266013 24631539 23277712 975853 302857 21722383 9871584 13490816 11850799 21770750 19599077 432940 491239 71484733 72787697 23377255 23547498 9614648 12201083 17410916 17574340 50402819 53322921 X 21081914 19464776 21081914 19464776 71484733 72787697 828444 -2445582 0 X 0 1 X 1 1 1 X 178961105 196947600 185799284 201373533 227446104 990527626 178961105 196947600 185799284 201373533 227446104 990527626 166403809 824123817 511183 415598 367273 707384 471806 2473244 811566 27020 433468 29343 66270 1367667 994368537 4366426 0.82880 0.82960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 0 0 1 34902 0 0 34902 0 PART II-B, LINE 1: ACTION FOR BOSTON COMMUNITY DEVELOPMENT, INC. (ABCD) EMPLOYEES HAVE CONTACT WITH LOCAL, STATE, AND FEDERAL ELECTED OFFICIALS AND THEIR STAFF REGARDING SPECIFIC LEGISLATION AND APPROPRIATION OF CONCERN TO ABCD AND THE PROGRAMS AND INDIVIDUALS OUR ORGANIZATION SERVES. 19831741 8324478 11507263 1890642 1547106 343536 11850799 DUE TO ABCD REAL ESTATE CORP. 17574340 17574340 X 227821075 -2445582 1971118 -474464 228295539 -421909 -421909 227873630 229438213 1971118 421909 2393027 227045186 0 227045186 PART X, LINE 2: ACTION FOR BOSTON COMMUNITY DEVELOPMENT, INC. IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER INTERNAL REVENUE CODE (IRC) SECTION 501 (C) (3), AND ACTION FOR BOSTON COMMUNITY DEVELOPMENT REAL ESTATE CORPORATION, INC. IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER INTERNAL REVENUE CODE (IRC) SECTION 501 (C) (2). AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(A). THE ORGANIZATION IS REQUIRED TO ASSESS UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE WERE NO SUCH POSITIONS THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS OR HAVE A MATERIAL EFFECT ON THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF FUND-RAISING EXPENSES -421,909. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF FUND-RAISING EXPENSES 421,909. MA FIELD OF DREAMS 133390 133390 12988 HOOP DREAMS 35000 35000 7294 8 275171 275171 401627 443561 443561 421909 421909 -421909 1 AMERICORPS MEMBER STIPENDS 130 625554 PART I, LINE 2: ABCD'S DISBURSEMENTS TAKE THE FORM OF PROVIDING AMERICORPS MEMBERS WITH A STIPEND DURING THE AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM YEAR BASED ON INCOME ELIGIBILITY REQUIREMENTS. ABCD HAS BEEN SUCCESSFUL IN CONNECTING AMERICORPS SENIOR MEMBERS OF AGES 55 AND OLDER WITH YOUNG PEOPLE WITH EXCEPTIONAL NEEDS BY PROVIDING THE KIND OF COMFORT AND LOVE THAT SETS A CHILD ON A PATH TO A SUCCESSFUL FUTURE. AMERICORPS SENIOR MEMBERS THEMSELVES REPORT BETTER HEALTH AND LONGEVITY HAVING SERVED THE COMMUNITY. X X X 0 0 0 0 0 0 0 0 0 JOHN DREW PRESIDENT / CEO THRU 6/30/22 297777 0 0 0 0 0 29204 0 14767 0 341748 0 0 0 SHARON SCOTT-CHANDLER PRESIDENT / CEO AS OF 7/1/22 224490 0 0 0 0 0 23242 0 32903 0 280635 0 0 0 MARJORIE LOMBARD VP / CFO THRU 2/18/2022 200914 0 0 0 0 0 20138 0 13686 0 234738 0 0 0 HAROLD MEZOFF VP ADMIN & HUMAN RESOURCES 179425 0 0 0 0 0 18743 0 31385 0 229553 0 0 0 YVETTE RODRIGUEZ VP HEAD START & CHILDRENS SERVICES 176783 0 0 0 0 0 18046 0 31413 0 226242 0 0 0 JOHN WELLS VP REAL ESTATE & ENERGY SERVICES 178276 0 0 0 0 0 18141 0 13974 0 210391 0 0 0 CHRISTINA SEIBER VP INSTITUIONAL ADVANCEMENT & STRATE 160872 0 0 0 0 0 16330 0 13420 0 190622 0 0 0 LEE PHENNER DIRECTOR COMMUNICATIONS 143167 0 0 0 0 0 9184 0 28408 0 180759 0 0 0 X 824318 FMV X SUPPLIES 0 305083 FMV 0 0 0 PART I, COLUMN (B): THE NONCASH CONTRIBUTIONS REPORTED IN PART I ARE FREQUENT IN-KIND DONATIONS FOR WHICH THE NUMBER OF ITEMS AND CONTRIBUTIONS DATA IS NOT AVAILABLE. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: ACTION FOR BOSTON COMMUNITY DEVELOPMENT'S (ABCD) MISSION IS TO COMBAT POVERTY BY PROMOTING SELF-HELP FOR LOW-INCOME PEOPLE AND NEIGHBORHOODS. FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: TRAINING IS ACCESSIBLE TO THE PROVIDERS AND THEIR STAFF IN FIVE LANGUAGES. AND SUPPORT SERVICES ASSIST FAMILIES AND PROVIDERS IN CARING FOR CHILDREN WITH DISABILITIES. CCCB ALSO CONNECTS THESE FAMILIES TO OTHER SERVICES, SUCH AS FOOD STAMPS, HOUSING ASSISTANCE, FUEL ASSISTANCE AND HEALTH SERVICES. FORM 990, PART III, LINE 4C, DESCRIPTION OF PROGRAM SERVICE: ABCD MANAGES ROUGHLY $50 MILLION OF SUPPORT FROM NATIONAL GRID, EVERSOURCE GAS, AND EVERSOURCE ELECTRIC TO IMPROVE THE HEATING SYSTEMS IN MULTI-FAMILY APARTMENT BUILDINGS AND COMPLEXES ACROSS THE STATE. ABCD ALSO PROVIDES REFERRAL AND ADVOCACY FOR ELIGIBLE CLIENTS INTERESTED IN REDUCING THEIR ARREARAGES. THE MAJOR UTILITES SERVING ABCD'S GEOGRAPHICAL AREA OFFER ARREARAGE MANAGEMENT PLANS AND ABCD ASSISTS ELIGIBLE CLIENTS TO HAVE A PORTION OF THEIR DEBT FORGIVEN WHILE ADHERRING TO A STRUCTURED PAYMENT PLAN. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY ABCD'S CHIEF FINANCIAL OFFICER AND IT IS THEN REVIEWED BY THE ORGANIZATION'S ACCOUNTING FIRM, KPMG LLP. AFTER KPMG'S REVIEW, RECOMMENDED CHANGES, IF ANY, ARE DISCUSSED AND WHERE APPROPRIATE, INCORPORATED INTO THE RETURN. THE RETURN IS PRESENTED TO AND REVIEWED BY THE FINANCE COMMITTEE AND ONCE THEY HAVE ACCEPTED THE RETURN, THEY RECOMMEND ACCEPTANCE TO THE FULL BOARD OF DIRECTORS. THE RETURN IS MADE AVAILABLE TO THE FULL BOARD UPON REQUEST BY THE MEMBERS. THEY RECOMMEND ACCEPTANCE TO THE FULL BOARD OF DIRECTORS. THE FULL BOARD IS GIVEN THE OPPORTUNITY TO REVIEW THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE GIVEN THE CONFLICT OF INTEREST AND DISCLOSURE STATEMENTS ANNUALLY. THE STATEMENTS ARE FILLED OUT BY THESE INDIVIDUALS AND RETURNED TO ABCD'S BOARD LIAISON WHO REVIEWS THE FORMS FOR ANY CONFLICT OF INTEREST. THE FINANCE / AUDIT COMMITTEE RECEIVES THE FORMS WITH ANY CONFLICTS FROM BOARD MEMBERS AND OFFICERS FOR THEIR REVIEW. AFTER MEETING AND DISCUSSING WITH THE INDIVIDUALS CONCERNED, THE COMMITTEE GIVES ITS RECOMMENDATIONS TO THE FULL BOARD FOR FINAL DISPOSITION. FORM 990, PART VI, SECTION B, LINE 15 ABCD UTILIZES AN OUTSIDE FIRM TO COMPILE AND REVIEW COMPARABILITY DATA TO DETERMINE THE COMPENSATION FOR ITS PRESIDENT / CEO AND KEY PERSONNEL. THE RESULTS OF THE FIRM'S FINDINGS ARE BROUGHT TO THE COMBINED MEETING OF THE PERSONNEL AND FINANCE COMMITTEES FOR THEIR REVIEW, DISCUSSION AND APPROVAL OF THE APPROPRIATE COMPENSATION AMOUNT AS RECOMMENDED BY THE OUTSIDE FIRM. THE PERSONNEL AND FINANCE COMMITTEES ARE INDEPENDENT OF MANAGEMENT AND FREE OF ANY CONFLICTS OF INTEREST THAT WOULD INTERFERE WITH THEIR EXERCISE OF INDEPENDENT JUDGMENT. COMPENSATION DECISIONS ARE DOCUMENTED CONCURRENTLY UPON MAKING THE COMPENSATION DETERMINATION. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE INCLUDED ON THE ORGANIZATION'S WEBSITE IN ITS ANNUAL REPORT, AND THEY ARE ALSO AVAILABLE ON GUIDESTAR AND MASSACHUSETTS ATTORNEY GENERAL'S WEBSITES. ABCD DOES NOT CURRENTLY MAKE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC. ABCD REAL ESTATE CORPORATION 178 TREMONT STREET BOSTON MA 02111 237225337 REAL ESTATE MA 501 (C) (2) N/A ABCD INC 1 ABCD LOW COST HOUSING INC 178 TREMONT STREET BOSTON MA 02111 223106477 HOUSING MA 501 (C) (3) LINE 7 ABCD INC 1 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 ABCD REAL ESTATE CORPORATION D 17574340 ACTUAL COSTS ABCD REAL ESTATE CORPORATION J 3596278 ACTUAL COSTS