HOMELESS EMPOWERMENT PROJECT INC: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- HOMELESS EMPOWERMENT PROJECT INC (EIN 04-3203910)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-01-12
- IRS object ID
- 201530129349200333
- Schema version
- 2013v4.0
- 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 | 2015-01-12T16:16:21-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043195921 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SANDBERG & CREEDEN PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 331 PAGE ST STE 2 | AddressLine1 |
| City | STOUGHTON | City |
| State | MA | State |
| ZIP Code | 020721172 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 | BusinessNameLine1 |
| 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 AVENUE | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02138 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHERYL JORDAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6174971595 | PhoneNum |
| Signature | 2014-10-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THERESA J CREEDEN | PreparerPersonNm |
| PTIN | P00747568 | PTIN |
| Phone | 7813440850 | PhoneNum |
| Preparation | 2014-12-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | WWW.SPARECHANGENEWS.NET | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $145,636 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $93,162 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $52,474 | ProgramServiceRevenueAmt |
| Total Revenue | $145,636 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $37,007 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $34,495 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $14,865 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $26,644 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $18,316 | OtherExpensesTotalAmt |
| Total Expenses | $131,327 | TotalExpensesAmt |
| Excess Or Deficit For Year | $14,309 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $17,490 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,799 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,508 | BOYAmt |
| EOY | $30,832 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,298 | BOYAmt |
| EOY | $4,290 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,806 | BOYAmt |
| EOY | $35,122 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,316 | BOYAmt |
| EOY | $3,323 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,490 | BOYAmt |
| EOY | $31,799 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | EVERY TWO WEEKS, PUBLISH A SELF-HELP NEWSPAPER, "SPARE CHANGE NEWS," TO ALLOW VENDORS TO EARN A DIGNIFIED, INDEPENDENT INCOME. PUBLISH WRITING AND ART BY HOMELESS AND OTHER LOW-INCOME CREATIVE PEOPLE. 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 0.35 FOR EACH COPY, SELLING THEM FOR 1.00, 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. ABOUT 91 VENDORS ARE NOW REGISTERED, 50 OF WHOM REGULARLY SELL THE PAPER EVERY ISSUE. THE TABLE BELOW DESCRIBES THEIR CHARACTERISTICS AND CIRCUMSTANCES. SEX: 81% MAILE/ 19% FEMALE AGE: 21% 60 YRS AND OLDER/ 45% 50 - 59 YRS/ 19% 40- 49YRS/5% 30-39 YRS/ 5% 20 - 29 URS 5% NO RESPONSE ETHNICITY: 48% AFRICIAN-AMERICAN/ 34% WHITE/ 1% NATIVE AMERICAN/10% OTHER/ 8% NO RESPONSE HOUSING: 15% FORMERLY HOMELESS/ 74% HOMELESS/SHELTERED DISABILITIES: 46% NO DISABILITY/ 48% DISABLED/ 5% NO RESPONSE THE WRITERS FUND EACH ISSUE OF SPARE CHANGE NEWS 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. LAST YEAR WE PUBLISHED 14 WRITERS AND ARTISTS UNDER THIS PROGRAM. MOST PUBLISHED MULTIPLE TIMES, FOR A TOTAL OF OVER 129 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 |
| Program Service Expenses | $81,638 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $81,638 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (14 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| CHERYL JORDAN | ||
| PRESIDENT | 4.00 | $0 |
| SAMUEL WEEMS | ||
| VICE PRESIDE | 4.00 | $0 |
| BOB WOODBURY | ||
| TREASURER | 4.00 | $0 |
| KATHERINE WAITE | ||
| CLERK (NON V | 2.00 | $0 |
| CHRISTOPHER MCKNETT | ||
| TRUSTEE | 2.00 | $0 |
| JOSE MATEO | ||
| TRUSTEE | 2.00 | $0 |
| MICHAEL MORISY | ||
| TRUSTEE | 2.00 | $0 |
| JAMES SHEARER | ||
| TRUSTEE | 2.00 | $1,300 |
| MARC GOLDFINGER | ||
| TRUSTEE | 2.00 | $800 |
| ALGIA BENJAMIN | ||
| TRUSTEE | 2.00 | $0 |
| DAVID LESLIE | ||
| TRUSTEE | 2.00 | $0 |
| MICHAEL DOORE | ||
| ASST CLERK N | 2.00 | $0 |
| VINCENT FLANAGAN | ||
| EXECUTIVE DI | 40.00 | $10,673 |
| ANDY AARON-BURKE | ||
| SEC/TRUSTEE | 2.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CORPORATION | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1151 MASSACHUSETTS AVENUE | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02138 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6174971595 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | 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 | $70,937 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $66,781 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $89,335 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $78,360 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,162 | CurrentTaxYearAmt |
| Total | $398,575 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $48,369 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,517 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,222 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $42,964 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $52,474 | CurrentTaxYearAmt |
| Total | $224,546 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $119,306 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $112,298 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $124,557 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $121,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,636 | CurrentTaxYearAmt |
| Total | $623,121 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $7,200 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,000 | CurrentTaxYearAmt |
| Total | $13,200 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $7,200 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,000 | CurrentTaxYearAmt |
| Total | $13,200 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $609,921 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $119,306 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $112,298 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $124,557 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $121,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,636 | CurrentTaxYearAmt |
| Total | $623,121 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97880 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98760 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SUPPLEMENTAL INFORMATION | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION COMPLETES SCHEDULE A PART III AS A 509 (A)(2) ORGANIZATION RATHER THAN A 509(A)(1) ORGANIZATION AS NOTED IN THE ORGANIZATION'S DETERMINATION LETTER BECAUSE THE ORGANIZATION BELIEVES ITS ACTIVITIES ARE CONSISTENT WITH THE DEFINITION IN SCH A, PART 1, ITEM 9. THE ORGANIZATION RECEIVED MORE THAN 33 1/3% OF ITS SUPPORT FROM CONTRIBUTIONS AND GROSS RECEIPTS FROM ACTIVITIES RELATED TO ITS EXEMPT FUNCTION AND NOT MORE THAN 33 1/3% OF ITS SUPPORT FROM GROSS INVESTMENT INCOME AND UNRELATED BUSINESS INCOME. | ExplanationTxt |
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 16 | EXPENSES ADVERTISING 862 BANK CHARGES 103 DUES & SUBSCRIPTION 618 SUPPLIES 3,016 PAYROLL PROCESSING FEES 1,126 MEALS 490 SPECIAL EVENTS 4,771 TELEPHONE AND INTERNET 2,523 WEB HOSTING 133 TRAVEL 23 CONFERENCE AND MEETING EXP 60 LIABILITY INSURANCE 2,730 NON-INVESTMENT DEPRECIATION 1,861 TOTAL 18,316 |
| FORM 990-EZ, PART II, LINE 24 | ACCOUNTS RECEIVABLE 2,878 90 PREPAID EXPENSES AND DEFERRED CHARGES 3,363 2,004 6,174 6,174 LESS ACCUMULATED DEPRECIATION 2,117 3,978 TOTAL 10,298 4,290 |
| FORM 990-EZ, PART II, LINE 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 7,316 3,323 |
| FORM 990-EZ, PART III | EVERY TWO WEEKS, PUBLISH A SELF-HELP NEWSPAPER, "SPARE CHANGE NEWS," TO ALLOW VENDORS TO EARN A DIGNIFIED, INDEPENDENT INCOME. PUBLISH WRITING AND ART BY HOMELESS AND OTHER LOW-INCOME CREATIVE PEOPLE. SHARE INSIGHTS WITH READERS TO PROMOTE EMPATHY AND SOCIAL JUSTICE. |
| FORM 990-EZ, PART III, LINE 28 | SELLING SPARE CHANGE NEWS PROVIDES SELF-EMPLOYMENT TO HOMELESS AND LOW- INCOME INDIVIDUALS. VENDORS (SALESPEOPLE) PAY 0.35 FOR EACH COPY, SELLING THEM FOR 1.00, 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. ABOUT 91 VENDORS ARE NOW REGISTERED, 50 OF WHOM REGULARLY SELL THE PAPER EVERY ISSUE. THE TABLE BELOW DESCRIBES THEIR CHARACTERISTICS AND CIRCUMSTANCES. SEX: 81% MAILE/ 19% FEMALE AGE: 21% 60 YRS AND OLDER/ 45% 50 - 59 YRS/ 19% 40- 49YRS/5% 30-39 YRS/ 5% 20 - 29 URS 5% NO RESPONSE ETHNICITY: 48% AFRICIAN-AMERICAN/ 34% WHITE/ 1% NATIVE AMERICAN/10% OTHER/ 8% NO RESPONSE HOUSING: 15% FORMERLY HOMELESS/ 74% HOMELESS/SHELTERED DISABILITIES: 46% NO DISABILITY/ 48% DISABLED/ 5% NO RESPONSE THE WRITERS FUND EACH ISSUE OF SPARE CHANGE NEWS 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. LAST YEAR WE PUBLISHED 14 WRITERS AND ARTISTS UNDER THIS PROGRAM. MOST PUBLISHED MULTIPLE TIMES, FOR A TOTAL OF OVER 129 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. |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp (14 entries)
| CHERYL JORDAN |
| SAMUEL WEEMS |
| BOB WOODBURY |
| KATHERINE WAITE |
| CHRISTOPHER MCKNETT |
| JOSE MATEO |
| MICHAEL MORISY |
| JAMES SHEARER |
| MARC GOLDFINGER |
| ALGIA BENJAMIN |
| DAVID LESLIE |
| MICHAEL DOORE |
| VINCENT FLANAGAN |
| ANDY AARONBURKE |
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