2015-03-26T12:43:17-05:00 2013-09-30 390758449 WIPFLI LLP PO BOX 8700 MADISON WI 537088700 990 2012-10-01 586049575 PARTNERSHIP FOR COMMUNITY ACTION INC PART 4049292500 815 PARK NORTH BLVD CLARKSTON GA 30021 LIZIA AUGER 4049292500 2015-02-23 1 DENES TOBIE P00200892 6082741980 2015-02-23 2012 2016-02-25 16:41:14Z X LIZIA AUGER 815 PARK NORTH BLVD CLARKSTON GA 30021 24763559 0 X WWW.PCACTION.ORG X 1966 GA TO SUPPORT CHILDREN AND FAMILIES TO ACHIEVE SELF-SUFFICIENCY. 20 20 428 8700 0 0 28990467 24705342 365280 52027 0 190 75804 6000 29431551 24763559 10565730 9500510 0 0 10498227 10173755 0 0 10388 8397735 6325036 29461692 25999301 -30141 -1235742 10785014 10139207 4638070 5792132 6146944 4347075 X PARTNERSHIP FOR COMMUNITY ACTION, INC.'S (PCA) MISSION IS SUPPORTING CHILDREN AND FAMILIES TO ACHIEVE SELF-SUFFICIENCY. PCA ENVISIONS COMMUNITIES OF STRONG AND STABLE FAMILIES WHERE EVERY PERSON HAS AN EQUAL OPPORTUNITY TO REACH HIS OR HER FULL POTENTIAL AND WHERE PUBLIC POLICIES AND PERSONAL VALUES GIVE HIGHEST PRIORITY TO HEALTHY, WHOLE INDIVIDUALS. 0 0 11365733 39687 52027 CHILD EDUCATION -THE PARTNERSHIP FOR COMMUNITY ACTION, INC. HEAD START/EARLY HEAD START PROGRAM IS A FEDERALLY FUNDED PROGRAM THAT SERVES LOW-INCOME CHILDREN AND THEIR FAMILIES IN DEKALB, ATLANTA/DEKALB, AND ROCKDALE COUNTIES. THE PROGRAM PROVIDES CRITICAL DEVELOPMENTAL, EDUCATION AND HEALTH SERVICES TO PREGNANT WOMEN, DISADVANTAGED CHILDREN FROM BIRTH TO FIVE, AND THEIR FAMILIES TO IMPROVE THEIR LONG-TERM SCHOOL AND EMPLOYMENT PROSPECTS. THE PROGRAMS INCLUDE A STRONG SOCIAL SERVICES AND PARENT INVOLVEMENT FOCUS. PARENTS ARE TRAINED TO WORK AND INTERACT EFFECTIVELY WITH THEIR CHILDREN, THEIR FAMILIES AND WITHIN THEIR COMMUNITY. THE OVERALL GOAL OF HEAD START/EARLY HEAD START IS TO IMPROVE THE SCHOOL READINESS OF CHILDREN AND TO MOVE LOW-INCOME FAMILIES CLOSER TO SELF-SUFFICIENCY. 9152195 8465880 0 ENERGY ASSISTANCE - THE LOW-INCOME HOME ENERGY ASSISTANCE PROGRAM (LIHEAP) PROVIDES ASSISTANCE TO HOUSEHOLDS WHO ARE FINANCIALLY CHALLENGED BY THE HIGH COST OF WINTER HEATING BILLS. ELIGIBLE FAMILIES RECEIVE A ONE-TIME PAYMENT THAT IS APPLIED TO THEIR HEATING BILL. PARTNERSHIP FOR COMMUNITY ACTION, INC. HAS ONE OF THE LARGEST AND MOST PRODUCTIVE PROGRAMS IN THE STATE OF GEORGIA. 1837715 470194 0 COMMUNITY SERVICES - FOOD, CLOTHING, EMERGENCY SHELTER, AND HOMELESSNESS PREVENTION ARE AVAILABLE TO ASSIST QUALIFYING INDIVIDUALS WITH SECURING NEEDED SERVICES THROUGH OUR FAMILY ADVOCATES. IN PARTNERSHIP WITH GOVERNMENT, CHURCHES AND OTHER HUMAN SERVICE AGENCIES, THE PARTNERSHIP PROVIDES CASE MANAGEMENT AND COORDINATES AN ARRAY OF SERVICES TO HELP STABILIZE FAMILIES. 1024427 0 0 CORPORATE 859052 524749 0 FOOD PROGRAMS 12645 0 0 WEATHERIZATION 1896124 524749 24251767 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 65 0 428 1 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X EDWARD RUBIN 4049292500 815 PARK NORTH BLVD CLARKSTON GA 30021 PATRICIA BERNARD 2.00 X 0 0 0 ANN BROWN 2.00 X 0 0 0 WILLIE GOOLSBY 2.00 X 0 0 0 REYNALDO GREEN 2.00 X 0 0 0 GARRY GUAN 2.00 X 0 0 0 ANTHONY GUTHRIE 2.00 X 0 0 0 VINCENT LATIMER 2.00 X 0 0 0 MAMIE ELLA LANE 2.00 X 0 0 0 GARY LESHAW 2.00 X 0 0 0 CHARLES LINGO JR 2.00 X 0 0 0 WENDY LIPSHUTZ 2.00 X 0 0 0 ROBERT MADDOX 2.00 X 0 0 0 DR MYRIAM MIRAS 2.00 X 0 0 0 GIA SPIELBERG 2.00 X 0 0 0 DELANO STEED 2.00 X 0 0 0 BRENDA STRICKLAND 2.00 X 0 0 0 LIZIA AUGER 2.00 X X 0 0 0 FARIDA LALANI 2.00 X X 0 0 0 KIMBERLEY ALEXANDER 2.00 X X 0 0 0 MARILU MONTALVO 2.00 X X 0 0 0 MOHAMMAD SALEEM 40.00 X 126609 0 18562 AULEEN ATKINSON 40.00 X 66962 0 12241 193571 0 30803 1 0 0 0 VC3 INC 1301 GERVAIS STREET STE 1800 COLUMBIA GA 29201 TECHNOLOGY SERVICES 309166 THE KINDLE GROUP 4355 COBB PARKWAY STE 410 ATLANTA GA 30339 MAINTENANCE SERVICES 250373 2 23620 24599855 81867 12111 24705342 CHILD EDUCATION REVENUE 624410 52027 52027 52027 190 190 6000 0 6000 6000 6000 24763559 52027 0 6190 9500510 9500510 236287 236287 7555258 6879878 675380 383746 364971 18775 1405612 1288286 117326 592852 533895 58957 37975 37975 93759 93759 2183981 2104186 79795 860810 789767 71043 986507 941898 44609 99078 65224 33854 284668 271639 13029 127510 123403 4107 475412 392640 82772 85610 51596 34014 BOARD & GOVERNANCE 127666 14177 113489 BAD DEBT 41024 41024 DONATED SCHOOL SUPPLIES 12111 12111 908925 876562 21975 10388 25999301 24251767 1737146 10388 765169 1011538 41827 78580 1527849 717240 19366 21016 7200 7350 152863 66781 12730177 4526536 8222564 8203641 5600 0 42576 33061 10785014 10139207 1423972 1309255 178182 78186 40073 33078 2977107 2879198 18736 18736 0 1473679 4638070 5792132 X 2498068 886710 3648876 3460365 6146944 4347075 10785014 10139207 -1235742 -564127 0 X 0 1 X 1 1 1 X 26369070 38221585 36743318 28990467 24705342 155029782 26369070 38221585 36743318 28990467 24705342 155029782 155029782 6190 6190 155035972 1067544 1.00000 0.99540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1169500 1169500 6092244 1911772 4180472 4211251 1676327 2534924 1257182 938437 318745 8203641 CONTINGENT LIABILITIES 1287102 CAPITAL LEASE PAYABLE 186577 1473679 X 26699568 1936009 1936009 24763559 0 24763559 27935310 1936009 1936009 25999301 0 25999301 PART IV, LINE 2B: PARTNERSHIP FOR COMMUNITY ACTION, INC. MAINTAINS A FUND ON BEHALF OF AND FOR THE BENEFIT OF ITS EMPLOYEES. THIS ACCOUNT IS FOR EMPLOYEES TO BE ABLE TO PARTICIPATE IN AN EMPLOYEE BENEFIT FUND. EMPLOYEES CAN VOLUNTARILY PARTICIPATE IN THE PROGRAM AND CAN CONTRIBUTE $2 PER PAY PERIOD. EMPLOYEES CAN GET INTEREST-FREE LOANS ANYWHERE FROM $50 TO $200, AND PAY BACK THE LOAN OVER THREE PAY PERIODS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. FEDERAL RETURNS FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 2010, AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. 1 ENERGY ASSISTANCE 26351 8465880 CHILD EDUCATION ASSISTANCE 1676 39687 COMMUNITY SERVICES ASSISTANCE 6266 470194 FOOD ASSISTANCE 1676 524749 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS THROUGH COMPLIANCE WITH FUNDING SOURCE REQUIREMENTS. FORM 990, PART VI, SECTION A, LINE 4 IN FISCAL YEAR 2013 THE ORGANIZATION AMENDED ITS BYLAWS TO CHANGE ITS MISSION STATEMENT, MODIFY BOARD TERMS SPECIFYING THAT BOARD TERMS WILL BE FOR 5 YEARS, WITH 2 CONSECUTIVE TERMS BEING THE MAXIMUM TERM. ONCE MAXIMUM TERM HAS BEEN MET AN EXPIRED BOARD MEMBER MUST REMAIN OFF THE BOARD FOR A PERIOD OF ONE YEAR BEFORE BEING ELIGIBLE TO SERVE AGAIN. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS REVIEWED BY THE BOARD AT A REGULARLY SCHEDULED MEETING FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD SHALL NOT ENGAGE IN BUSINESS WITH THE CORPORATION, NOR SEEK EMPLOYMENT WITH THE CORPORATION FOR AT LEAST ONE YEAR FOLLOWING SERVICE IN A POLICY MAKING BOARD ROLE. ADDITIONALLY, A PAST OR PRESENT EMPLOYEE OF THE CORPORATION OR CONTRACTORS MAY NOT SERVE IN A POLICY MAKING ROLE FOR AT LEAST ONE YEAR FOLLOWING TERMINATION OF EMPLOYMENT WITH THE CORPORATION. THE BOARD MAY WAIVE THIS RULE FOR GOOD CAUSE IN THE BEST INTEREST OF PARTNERSHIP FOR COMMUNITY ACTION, INC. (PCA). EMPLOYEES OF PCA OR OF GRANTEES OR DELEGATE AGENCIES, OR MEMBERS OF SUCH EMPLOYEES' IMMEDIATE FAMILIES, SHALL NOT ACCEPT GIFTS IN WHATEVER FORM FROM: PERSONS RECEIVING BENEFITS OR SERVICES UNDER ANY PROGRAM SERVED BY PCA; PERSONS PERFORMING SERVICES UNDER CONTRACT; OR PERSONS WHO ARE OTHERWISE IN A POSITION TO BENEFIT FROM THE ACTIONS OF ANY EMPLOYEE OR BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS BASED ON A PAY SCALE ESTABLISHED BY THE BOARD BASED ON PREVAILING WAGE RATES. OFFICER COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. PRIOR PERIOD ADJUSTMENT PART XI, LINE 8 DURING THE YEAR, PCA DETERMINED THAT A LIABILITY OF $566,673 SHOULD HAVE BEEN RECOGNIZED AS OF SEPTEMBER 30, 2012, FOR INDIRECT COSTS THAT WERE OVERCHARGED TO HEAD START AND CSBG PROGRAMS, WHICH ARE DUE TO THE DEPARTMENT OF HEALTH AND HUMAN SERVICES AND GEORGIA DEPARTMENT OF HUMAN SERVICES, RESPECTIVELY. IN ORDER TO PROPERLY REFLECT THE LIABILITY AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2012, PCA INCREASED CONTINGENT LIABILITIES PAYABLE AND DECREASED UNRESTRICTED NET ASSETS BY $566,673 AS OF SEPTEMBER 30, 2012. IN ADDITION, PCA DETERMINED THAT SEVERAL OF THEIR LEASES FOR EQUIPMENT SHOULD HAVE BEEN RECORDED AS A CAPITAL LEASE IN A PRIOR YEAR. IN ORDER TO PROPERLY REFLECT ASSETS AND LIABILITIES AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2012, PCA INCREASED THE COST OF PROPERTY AND EQUIPMENT BY $330,369, ACCUMULATED AMORTIZATION BY $160,152 AND CAPITAL LEASES PAYABLE BY $167,671. AS A RESULT, UNRESTRICTED NET ASSETS WERE INCREASED BY $2,546 AS OF SEPTEMBER 30, 2012. AMENDED RETURN AT THE TIME OF FILING FORM 990 BY ITS EXTENDED DUE DATE THE AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION HAD NOT YET BEEN FINALIZED. THEREFORE FORM 990 HAS BEEN AMENDED TO REFLECT FINALIZED AUDITED FINANCIAL STATEMENT FIGURES. THE FOLLOWING SECTIONS OF FORM 990 HAVE BEEN UPDATED TO REFLECT FINAL AUDIT NUMBERS: PART I, PART III, PART IV (QUESTION 9), PART VIII, PART IX, PART X, PART XI. THE FOLLOWING SCHEDULES OF FORM 990 HAVE BEEN UPDATED TO REFLECT FINAL AUDIT NUMBERS: SCHEDULE A, SCHEDULE B, SCHEDULE D (PART IV, PART VI, PART X, PART XI, PART XII, AND PART XIII), SCHEDULE I AND SCHEDULE O.