2014-05-15T10:09:39-05:00 2013-06-30 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2012-07-01 521593251 CAPITAL LINK INC CAPI 6174220350 40 COURT STREET 10TH FLOOR BOSTON MA 02108 ALLISON COLEMAN 6174220350 2014-05-13 1 JOHN BUCKLEY CPA P00830631 5083669100 2014-05-13 2012 2015-11-30 17:44:51Z ALLISON COLEMAN 40 COURT STREET 10TH FLOOR BOSTON MA 02108 2309956 0 X WWW.CAPLINK.ORG X 1987 DC CAPITAL LINK IS A NATIONAL NONPROFIT ORGANIZATION THAT PROVIDES HIGH-QUALITY, AFFORDABLE, INNOVATIVE ADVISORY SERVICES RELATED TO PLANNING AND FINANCING CAPITAL PROJECTS FOR NONPROFIT COMMUNITY HEALTH CENTERS TO SUPPORT AND EXPAND COMMUNITY-BASED HEALTH CARE. 13 12 27 0 0 0 964273 1278224 1471787 1024165 10244 4046 4618 3521 2450922 2309956 210000 0 0 0 1940307 1957511 0 0 0 622080 444322 2772387 2401833 -321465 -91877 1656855 1592113 840604 864727 816251 727386 CAPITAL LINK IS A NATIONAL NONPROFIT ORGANIZATION THAT PROVIDES HIGH-QUALITY, AFFORDABLE, INNOVATIVE ADVISORY SERVICES RELATED TO PLANNING AND FINANCING CAPITAL PROJECTS FOR NONPROFIT COMMUNITY HEALTH CENTERS TO SUPPORT AND EXPAND COMMUNITY-BASED HEALTH CARE. 0 0 1778548 1027686 ASSISTING PUBLIC NONPROFIT HEALTH CENTERS AND SIMILAR ORGANIZATIONS IN ACCESSING CAPITAL FOR BUILDING AND EQUIPMENT PROJECTS 1778548 1 1 0 0 0 0 0 0 0 0 1 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 1 0 0 0 0 0 1 0 0 0 1 5 0 27 1 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 1 0 1 0 0 1 1 1 1 1 1 1 1 1 1 0 MA CA X X SUSAN PETRIE SENIOR DIRECTOR OF FIN OPERATIONS & DATA 6174220350 40 COURT STREET 10TH FLOOR BOSTON MA 02108 JAMES W HUNT JR 0.50 X X 0 538189 61667 THOMAS VAN COVERDEN 0.50 X X 0 0 0 RACHEL GONZALES-HANSON 0.50 X X 0 0 0 JAMES E LUISI 0.50 X X 0 0 0 ANITA ADDISON 0.50 X 0 0 0 LORI BERRY 0.50 X 0 0 0 KATHY GRANT-DAVIS 0.50 X 0 0 0 JACK CRADOCK 0.50 X 0 0 0 JOSEPH E PIERLE 0.50 X 0 0 0 MICHAEL ANDRY 0.50 X 0 0 0 SHERRY HIROTA 0.50 X 0 0 0 TESS KUENNING 0.50 X 0 0 0 JOHN CALLAHAN 0.50 X 0 0 0 ALLISON COLEMAN 35.00 X 303544 0 138635 SUSAN PETRIE 35.00 X 132001 0 25873 MARK LURTZ 35.00 X 117264 0 26267 TERRANCE GLASSCOCK 35.00 X 105480 0 13627 MARY ANN WAYNE 35.00 X 130130 0 18401 788419 538189 284470 5 0 1 0 MASSACHUSETTS LEAGUE OF COMMUNITY HEALTH 40 COURT STREET 10TH FLOOR BOSTON MA 02108 IT AND ADMIN. SERVICES 105012 1 876125 402099 1278224 ENGAGEMENT FEES 900099 1024165 1024165 1024165 4046 4046 OTHER REVENUE 900099 3521 3521 3521 2309956 1027686 0 4046 483832 298061 185771 1148653 893653 255000 52482 38312 14170 163279 121219 42060 109265 82196 27069 26914 19493 7421 936 936 5981 4594 1387 51922 39219 12703 105012 76056 28956 122193 88499 33694 72594 70693 1901 14760 14374 386 3960 3960 9348 6770 2578 22422 16239 6183 MISC EXPENSE 4652 4652 0 EQUIPMENT LEASES AND MA 3628 558 3070 2401833 1778548 623285 0 237884 192475 1198028 888694 160083 173322 13744 12187 308683 272614 9917 36069 251601 7276 6928 29923 30837 1656855 1592113 628804 606646 13800 60081 198000 198000 840604 864727 X 816251 727386 816251 727386 1656855 1592113 -91877 3012 0 X X 0 1 X 1 1 1 X 1062559 1105755 1937739 964273 1278224 6348550 2056345 2077290 2512852 1471787 1024165 9142439 3118904 3183045 4450591 2436060 2302389 15490989 355360 380636 682564 1418560 620541 632598 799641 362542 230800 2646122 975901 1013234 1482205 362542 230800 4064682 11426307 34003 26000 13089 10244 4046 87382 34003 26000 13089 10244 4046 87382 1166 390 5935 4618 3521 15630 3154073 3209435 4469615 2450922 2309956 15594001 0.73270 0.72190 0.00560 0.00720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 308683 272614 36069 36069 X 2312032 3012 3012 2309020 936 936 2309956 2400897 0 2400897 936 936 2401833 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: CAPITAL LINK FOLLOWS THE STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES CAPITAL LINK TO REPORT ANY UNCERTAIN TAX POSITIONS AND TO ADJUST THEIR COMBINING FINANCIAL STATEMENTS FOR THE IMPACT THEREOF. AS OF JUNE 30, 2013, CAPITAL LINK DETERMINED THAT THEY HAD NO TAX POSITIONS THAT DID NOT MEET THE "MORE LIKELY THAN NOT" THRESHOLD OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. CAPITAL LINK FILES FEDERAL, MASSACHUSETTS, AND CALIFORNIA INFORMATION RETURNS. THESE RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR THE LAST THREE YEARS. X X X X X X 0 0 0 0 0 0 0 0 0 JAMES W HUNT JR 0 421237 0 100000 0 16952 0 37673 0 23994 0 599856 0 0 ALLISON COLEMAN 278824 0 24720 0 0 0 104161 0 34474 0 442179 0 0 0 SUSAN PETRIE 125010 0 6991 0 0 0 6705 0 19168 0 157874 0 0 0 SUPPLEMENTAL INFORMATION PART III A PORTION OF ALLISON COLEMAN'S AND SUSAN PETRIE'S SALARIES, $55,948 ARE CHARGED TO COMMUNITY HEALTH CENTER CAPITAL FUND, AN AFFILIATE. HOWEVER, THEIR W-2 WAGES ARE THAT OF CAPITAL LINK. AS SUCH, THE ENTIRE W-2 BALANCE IS REFLECTED ON THE ATTACHED SCHEDULE J. NO PORTION OF JAMES W. HUNT, JR.S COMPENSATION IS CHARGED BACK TO CAPITAL LINK. JAMES W HUNT JR BOARD CHAIR 245652 THE BOARD CHAIR SERVES AS THE PRESIDENT AND CEO OF THE MASSACHUSETTS LEAGUE OF COMMUNITY HEALTH CENTERS, INC. (THE LEAGUE), A RELATED ENTITY. CAPITAL LINK REIMBURSED THE LEAGUE FOR A PROPORTIONATE SHARE OF RENT AND ADMINISTRATIVE COSTS UNDER A MEMORANDUM OF AGREEMENT. THIS AMOUNT WAS $140,640 IN FISCAL YEAR 2013. IN ADDITION, CAPITAL LINK PAID THE LEAGUE FOR IT AND ADMINISTRATIVE SERVICES IN THE AMOUNT OF $105,012 FOR FISCAL YEAR 2013. 0 FORM 990, PART VI, SECTION A, LINE 7A THE NATIONAL ASSOCIATION OF COMMUNITY HEALTH CENTERS, INC. HAS THE POWER TO APPOINT 5 DIRECTORS. MASS LEAGUE OF COMMUNITY HEALTH CENTERS, INC. HAS THE POWER TO APPOINT 8 DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY MANAGEMENT AND CHAIR AND THE TREASURER OF THE BOARD OF DIRECTORS AND THEN IS MADE AVAILABLE TO THE ENTIRE BOARD PRIOR TO ITS SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C CAPITAL LINK REQUIRES AN ANNUAL SIGN OFF FROM DIRECTORS DISCLOSING INTERESTS THAT COULD GIVE RISE TO CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 CAPITAL LINK ENGAGED IN COMPENSATION STUDIES DURING FISCAL YEAR 2012. AS AUTHORIZED BY THE FULL BOARD, CAPITAL LINK'S INDEPENDENT COMPENSATION COMMITTEE REVIEWED THE STUDIES AND SET KEY EMPLOYEE SALARIES CONSISTENT WITH COMPARABLE MARKET TRENDS. FORM 990, PART VI, SECTION C, LINE 19 CAPITAL LINK MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C: NO CHANGE COMMUNITY HEALTH CENTER CAPITAL FUND 40 COURT ST 10TH FLOOR BOSTON MA 02108 043122535 LENDING ACTIVITIES MA 501 (C) (3) 9 CAPITAL LINK 0 MASS LEAGUE OF COMMUNITY HEALTH CENTERS 40 COURT ST 10TH FLOOR BOSTON MA 02108 521593251 ASSISTANCE TO COMMUNITY HEALTH CENTERS MA 501 (C) (3) 7 0 CAPITAL LINK 2008 INVESTMENT FUND LLC 40 COURT STREET 10TH FL BOSTON MA 02108 392075704 TO MAKE QEIS INTO CDE 1 AND INVESTMENTS DE CAPITAL LINK INC RELATED -2 3148 0 1 0.00010 CAPITAL NMTC CDE #1 LLC 40 COURT STREET 10TH FL BOSTON MA 02108 205736539 TO SYNDICATE ALLOCATION OF NEW MARKET TAX CREDITS DE CAPITAL LINK INC RELATED 9 448 0 1 0.00010 CAPITAL NMTC CDE #2 LLC 40 COURT STREET 10TH FL BOSTON MA 02108 205736561 TO SYNDICATE ALLOCATION OF NEW MARKET TAX CREDITS DE CAPITAL LINK INC RELATED 4 745 0 1 0.00010 CAPITAL NMTC CDE #3 LLC 40 COURT STREET 10TH FL BOSTON MA 02108 205736572 TO SYNDICATE ALLOCATION OF NEW MARKET TAX CREDITS DE CAPITAL LINK INC RELATED -1 308 0 1 0.00010 HF STATE CREDIT LLC 40 COURT STREET 10TH FL BOSTON MA 02108 271119949 TO OBTAIN LOUISIANA STATE NEW MARKET TAX CREDITS LA CAPITAL LINK INC RELATED -347 2984 0 1 0.60000 0 0 0 1 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0 MASSACHUSETTS LEAGUE OF COMMUNITY HEALTH CENTERS INC K 140640 MEMORANDUM OF AGREEMENT MASSACHUSETTS LEAGUE OF COMMUNITY HEALTH CENTERS INC P 105012 PAID FOR ADMIN. SERVICES COMMUNITY HEALTH CENTER CAPITAL FUND N INCLUDED IN LINE 7 BELOW COMMUNITY HEALTH CENTER CAPITAL FUND O INCLUDED IN LINE 7 BELOW COMMUNITY HEALTH CENTER CAPITAL FUND L 87999 SUBCONTRACT AGREEMENT COMMUNITY HEALTH CENTER CAPITAL FUND D 3500000 CAPITAL LINK GUARANTEES LOANS COMMUNITY HEALTH CENTER CAPITAL FUND Q 359750 MEMORANDUM OF AGREEMENT COMMUNITY HEALTH CENTER CAPITAL FUND M 0 INCLUDED IN LINE 7 ABOVE