HOMELESS EMPOWERMENT PROJECT INC: Form 990EZ, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- HOMELESS EMPOWERMENT PROJECT INC (EIN 04-3203910)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-10-16
- IRS object ID
- 202002909349200330
- Schema version
- 2018v3.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-10-16T16:33:33-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042979611 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NARDELLA & TAYLOR LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24 HARTWELL AVENUE | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02421 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043203910 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOMELESS EMPOWERMENT PROJECT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HOME | BusinessNameControlTxt |
| Phone | 6174971595 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1151 MASSACHUSETTS AVE | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02138 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NOAH HALL | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2076938362 | PhoneNum |
| Signature | 2020-10-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EDWARD TAYLOR | PreparerPersonNm |
| PTIN | P00299025 | PTIN |
| Phone | 7818626833 | PhoneNum |
| Preparation | 2020-10-16 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 207.180.136.226 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-10-16 | IPDt |
| IP Tm | 14:16:50 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 33FECAD60B8B986A0649207A57287B9E6F0D8461 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 00B4956A69D9440D483EE91F92F67C8EF692CE5F | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | HTTP://SPARECHANGENEWS.NET/ | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $105,386 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $68,954 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $36,432 | ProgramServiceRevenueAmt |
| Total Revenue | $105,386 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $41,354 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $6,540 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $22,481 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $38,669 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $27,879 | OtherExpensesTotalAmt |
| Total Expenses | $136,923 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$31,537 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $41,727 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $10,190 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,186 | BOYAmt |
| EOY | $470 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,241 | BOYAmt |
| EOY | $15,271 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,427 | BOYAmt |
| EOY | $15,741 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,700 | BOYAmt |
| EOY | $5,551 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,727 | BOYAmt |
| EOY | $10,190 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | EVERY TWO WEEKS, PUBLISHES A SELF-HELP NEWSPAPER, "SPARE CHANGE NEWS", TO ALLOW VENDORS TO EARN A DIGNIFIED, INDEPENDENT INCOME. PUBLISHES WRITING AND ART BY HOMELESS AND OTHER LOW-INCOME CREATIVE PEOPLE WHO SHARE INSIGHTS WITH READERS TO PROMOTE EMPATHY AND SOCIAL JUSTICE. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | SELLING "SPARE CHANGE NEWS" PROVIDES SELF-EMPLOYMENT TO HOMELESS AND LOW-INCOME INDIVIDUALS. VENDORS (SALESPEOPLE) PAY $ .50 FOR EACH COPY, SELLING THEM FOR $2.00, WHICH PROVIDES MUCH NEEDED INCOME AND THE PRIDE IN HAVING AN HONORABLE JOB, OFTEN FOR THOSE WHO FIND IT VERY DIFFICULT TO FIND MAINSTREAM WORK. THE WRITERS FUND EACH ISSUE OF SPARE CHANGE NEWS AND PROVIDES AN OPPORTUNITY FOR TWO OR THREE VENDORS AND LOW-INCOME WRITERS TO PUBLISH THEIR WORK. THEY EARN $50 PER PUBLISHED PIECE, ALLOWING THE INTERESTED PUBLIC TO HEAR THE VOICES OF THESE MARGINALIZED PEOPLE. MOST PUBLISH MULTIPLE TIMES FOR A TOTAL OF OVER 120 PIECES. THE PAPER "SPARE CHANGE NEWS" IS PUBLISHED TO INFORM THE INTERESTED PUBLIC ABOUT CAUSES AND POTENTIAL SOLUTIONS TO HOMELESSNESS AND POVERTY, TO DESCRIBE FIRSTHAND REALITIES FACED BY POOR PEOPLE, AND TO ADDRESS ISSUES OF SOCIAL JUSTICE IN GENERAL. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $127,699 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $127,699 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| JAMES SHEARER | ||||
| PRESIDENT | 2.00 | $4,323 | $0 | $0 |
| KENDRA MAHONEY | ||||
| VICE PRESIDENT | 2.00 | $0 | $0 | $0 |
| JONATHAN SOBO | ||||
| TREASURER | 2.00 | $0 | $0 | $0 |
| SAMUEL WEEMS | ||||
| SECRETARY | 2.00 | $10,071 | $0 | $0 |
| MARIAM BOUCHOUAR | ||||
| EXECUTIVE DIRECTOR | 20.00 | $14,850 | $0 | $0 |
| SARA LAVADO | ||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 |
| MICHAEL THISTLE | ||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 |
| MARC GOLDFINGER | ||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 |
| BERYL LIPTON | ||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1151 MASSACHUSETTS AVE | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6174971595 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $109,249 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $77,614 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $97,301 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79,950 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,954 | CurrentTaxYearAmt |
| Total | $433,068 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $54,841 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,945 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,119 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $47,930 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,432 | CurrentTaxYearAmt |
| Total | $243,267 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $164,090 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $129,559 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $149,420 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $127,880 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $105,386 | CurrentTaxYearAmt |
| Total | $676,335 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $5,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,250 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,671 | CurrentTaxYearAmt |
| Total | $60,921 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,500 | CurrentTaxYearMinus3YearsAmt |
| Total | $18,500 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,250 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,671 | CurrentTaxYearAmt |
| Total | $79,421 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $596,914 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $164,090 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $129,559 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $149,420 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $127,880 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $105,386 | CurrentTaxYearAmt |
| Total | $676,335 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.88260 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91520 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 14 | DESCRIPTION: DEPRECIATION. AMOUNT: 1,741. DESCRIPTION: OTHER EXPENSES. AMOUNT: 20,740. TOTAL TO FORM 990-EZ, LINE 14: 22,481. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: E-COMMERCE EXPENSES. AMOUNT: 209. DESCRIPTION: MEETINGS. AMOUNT: 764. DESCRIPTION: BANK CHARGES. AMOUNT: 999. DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 411. DESCRIPTION: INSURANCE. AMOUNT: 1,844. DESCRIPTION: PROFESSIONAL DEVELOPMENT. AMOUNT: 300. DESCRIPTION: PAYROLL SERVICE FEES. AMOUNT: 3,442. DESCRIPTION: PAYROLL TAXES. AMOUNT: 3,316. DESCRIPTION: OTHER PROGRAM EXPENSES-COST OF GOODS SOLD. AMOUNT: 16,594. TOTAL TO FORM 990-EZ, LINE 16: 27,879. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: PLEDGES RECEIVABLE. BEG. OF YEAR AMOUNT: 17,500. END OF YEAR AMOUNT: 13,500. DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,771. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 1,741. END OF YEAR AMOUNT: 0. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 6,700. END OF YEAR AMOUNT: 4,860. DESCRIPTION: CASH OVERDRAFT. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 691. |
| FORM 8868 APPLICATION FOR ADDITIONAL TIME TO FILE | DUE TO THE COVID-19 PANDEMIC, THE ORGANIZATION WAS UNABLE TO MEET THE JULY 15, 2020 DEADLINE TO FILE FORM 990-EZ. THE ORGANIZATION HAS LIMITED PERSONNEL AND RESOURCES, AND THEIR EFFORTS WERE ENGAGED IN MANAGING ITS OPERATIONS. IT HAS REQUESTED AND RECEIVED AN EXTENSION UNDER A SPECIAL PROVISION TO FILE BY OCTOBER 16, 2020. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |
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