2014-07-03T10:30:58-05:00 2013-08-31 KPMG LLP 60 South Street Boston MA 02111 990 2012-09-01 042304133 ACTION FOR BOSTON COMMUNITY DEVELOPMENT INC % JOHN J DREW ACTI 6173486376 178 TREMONT STREET Suite BOSTON MA 02111 JOHN DREW 2014-07-02 6179881000 2012 2015-11-30 17:44:51Z JOHN J DREW 178 TREMONT STREET BOSTON MA 02111 150792656 false X WWW.BOSTONABCD.ORG X 1962 MA ACTION FOR BOSTON COMMUNITY DEVELOPMENT'S (ABCD) MISSION IS TO COMBAT POVERTY BY PROMOTING SELF-HELP FOR LOW-INCOME PEOPLE AND NEIGHBORHOODS. 44 44 1873 1966 0 0 148321190 146784880 3324032 3700015 24782 10799 -28127 -436503 151641877 150059191 0 0 0 0 41587096 39475167 0 0 0 110343844 109969274 151930940 149444441 -289063 614750 19352734 18822643 12902037 12312352 6450697 6510291 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. false false 49062069 49009 ABCD'S CHILD CARE RESOURCE AND REFERRAL PROGRAM'S CORE FUNCTIONS INCLUDE ACCOUNTABILITY FOR ALL VOUCHER PAYMENTS (TOTALING $48 MILLION PER YEAR IN STATE AND FEDERAL FUNDS) AND PARENT SERVICES THAT PROVIDE CRITICAL CHILD CARE ACCESS AS WELL AS EDUCATION AND SUPPORT TO LOW INCOME FAMILIES WHO ARE TRANSITIONING OFF OF PUBLIC ASSISTANCE. PROVIDER SERVICES ENSURE TIMELY PAYMENTS TO OVER 1100 PROVIDERS AND GIVES STABILITY TO THESE LARGE AND SMALL BUSINESSES. INFORMATION AND REFERRAL SERVICES WALK PARENTS THROUGH THE PROCESS OF SECURING SAFE AND AFFORDABLE DAY CARE FOR THEIR CHILDREN. (CONTINUED ON SCHEDULE O) 31324250 2273903 ABCD'S HEAD START PROGRAM PROVIDES LOW INCOME CHILDREN AND THEIR FAMILIES WITH EDUCATION, HEALTH, SPECIAL EDUCATION, DENTAL HEALTH, MENTAL HEALTH AND SOCIAL AND NUTRITIONAL SERVICES. HEAD START SERVES AS A MODEL FOR EARLY EDUCATION INITIATIVES NATIONWIDE AND THROUGHOUT THE WORLD. EARLY HEAD START SERVES PREGNANT MOTHERS, INFANTS AND TODDLERS THROUGH THE AGE OF THREE, PROVIDING VERY YOUNG CHILDREN WITH THE CARE AND STIMULATION PROVEN TO AID BRAIN DEVELOPMENT IN THE EARLIEST YEARS. (CONTINUED ON SCHEDULE O) 45185150 22568 ABCD'S ENERGY SERVICES INCLUDE FUEL ASSISTANCE AND CONSERVATION PROGRAMS. ABCD'S FUEL ASSISTANCE HELPS LOW IICOME HOUSEHOLDS IN BOSTON, BROOKLINE AND NEWTON PAY FUEL BILLS DURING THE HEATING SEASON. ABCD'S WEATHERIZATION PROGRAM PROVIDES SIGNIFICANT IMPROVEMENTS IN ATTIC AND WALL INSULATION, WEATHER STRIPPING, AIR SEALING AND HEATING SYSTEM REPAIRS AND REPLACEMENTS THAT ARE ALL DESIGNED TO HELP LOW INCOME FAMILIES STRETCH LIMITED RESOURCES THROUGH NEW ENGLAND'S LONG, COLD WINTER MONTHS. STUDIES SHOW THAT CONSERVATION IMPROVEMENTS TYPICALLY SAVE 25-35 PERCENT OF WINTER HEATING BILLS. (CONTINUED ON SCHEDULE O) 19092932 1530945 144664401 true true false true false false false false false false true false false true true true false true false false false false false false true false false false false true false false false false false false false false true false false false false true true true true false true 413 0 true 1873 true true true false false false false true true false false false false X 44 44 false false false false false false false true true false false false true true true true true true true false MA X X JOHN J DREW 6173486376 178 TREMONT STREET BOSTON MA 02111 MARIA AMEZQUITA 1.0 X 0 0 0 MARISA ANGILLETTA 1.0 X 0 0 0 JEAN M BABCOCK 1.0 1.0 X X 0 0 0 BURNETTE BAKER 1.0 X 0 0 0 ROBERT BOWER 1.0 X 0 0 0 THELMA BURNS 1.0 1.0 X 0 0 0 DOLORES CALAF 1.0 X 0 0 0 MARY CHIN 1.0 1.0 X 0 0 0 MIKE CHRISTOPHER 1.0 X 0 0 0 BETHANIA CIPRIAN 1.0 X 0 0 0 JOAN CIRILLO 1.0 X 0 0 0 JULIA HARDY COFIELD 1.0 X 0 0 0 MARJORIE COLEMAN 1.0 X 0 0 0 LINDA DUMAS 1.0 X 0 0 0 REGINA DURGA 1.0 X 0 0 0 KATHLEEN FLYNN 1.0 X 0 0 0 TINA GOODNOW 1.0 X 0 0 0 MARIE GREIG 1.0 X 0 0 0 SYVALIA HYMAN III 1.0 1.0 X X 0 0 0 JOAN JACKSON-SHIVERS 1.0 X 0 0 0 YVONNE JONES 1.0 X X 0 0 0 EDWARD KATZ 1.0 X 0 0 0 MARY KEITH 1.0 X 0 0 0 LINCOLN LARMOND 1.0 X 0 0 0 KATHERINE LAURETANO 1.0 X 0 0 0 JULIETTE MAYERS 1.0 X 0 0 0 JOHN P MCGAHAN 1.0 X X 0 0 0 JAMES MITCHELL 1.0 X 0 0 0 ANDRES MOLINA 1.0 X X 0 0 0 GLORIA MURRAY 1.0 X 0 0 0 MARK V NUCCIO ESQ 1.0 X X 0 0 0 JAMES OWENS JR 1.0 X 0 0 0 HEATHER PEREZ 1.0 X X 0 0 0 PATRICIA POWERS 1.0 X 0 0 0 FRANK ALLEN PRYOR 1.0 X 0 0 0 MICHELLE SANCHEZ 1.0 X 0 0 0 EDNA SMALLWOOD 1.0 X X 0 0 0 BARBARA STROSNIDER 1.0 X 0 0 0 PAUL P SULLIVAN ESQ 1.0 X 0 0 0 TANISHA SULLIVAN ESQ 1.0 X 0 0 0 JUDY WARD 1.0 X 0 0 0 THOMAS WEBB 1.0 X 0 0 0 MICHAEL WILLIAMS 1.0 X 0 0 0 DAVID WRIGHT 1.0 X 0 0 0 JOHN P DREW 35.0 X 224440 0 32461 ANITA LICHTBLAU 35.0 X 157089 0 38704 SHARON SCOTT CHANDLER 35.0 X 172507 0 40130 HAROLD MEZOFF 35.0 X 144008 0 36824 MARK V ISENBURG 35.0 X 139714 0 18993 JOHN WELLS 35.0 X 136468 0 36833 SUSAN KOOPERSTEIN 35.0 X 139177 0 24450 MICHAEL VANCE 35.0 X 130964 0 17972 1244367 0 246367 18 false true false CAREWORKS INC 50 FRANKLIN STREET BOSTON MA 02110 TEMPORARY HELP 632236 ROPES GRAY LLP PO BOX 414265 BOSTON MA 02241 LEGAL SERVICES 244836 ARBOR ASSOCIATES 18 COURT SQUARE SUITE 1050 BOSTON MA 02111 TEMPORARY HELP 228843 KMPG LLP TWO FINANCIAL CENTER 60 SOUTH STRE BOSTON MA 02111 AUDIT 225600 EXCEL SECURITY 111 HOOPER ROAD DEDHAM MA 02026 SECURITY 197468 8 634395 106213046 39937439 547244 146784880 CONTRACT RELATED FEES 624410 3700015 3700015 3700015 10799 0 10799 0 0 0 0 0 0 0 0 0 0 0 0 120552 634395 733465 -612913 -612913 0 0 0 MISCELLANEOUS 900099 176410 176410 176410 150059191 3876425 0 -602114 0 0 0 0 554036 554036 0 0 29264936 27091687 2173249 1639165 1420108 219057 4789594 4414092 375502 3227436 2969641 257795 0 226358 148656 77702 194100 166448 27652 0 0 0 0 0 7402050 7334397 67653 1450723 1141027 309696 0 5258480 5063191 195289 308690 294509 14181 0 180110 108280 71830 0 0 96576 96576 0 DAYCARE VOUCHERS 48122468 48122468 CONSULTANTS/CONTRACT SVCS 30721705 30518766 202939 FUEL VENDORS 9019427 9019427 BURNER REPAIRS 1905842 1905842 5082745 4849286 233459 149444441 144664401 4780040 0 5837203 9588299 0 0 0 0 10454754 7161434 0 0 0 0 0 0 0 0 14300 0 4643162 4108027 577480 535135 0 0 0 0 0 0 0 0 2468997 1537775 19352734 18822643 9328150 9448409 0 0 3082905 2324901 0 0 0 0 0 0 0 0 0 0 490982 539042 12902037 12312352 X 6450697 6510291 0 0 0 0 6450697 6510291 19352734 18822643 X 614750 -555156 X false true X true true true X 139342466 146904007 146560749 148321190 146784880 727913292 0 0 139342466 146904007 146560749 148321190 146784880 727913292 50843375 677069917 88553 24682 16748 24782 10799 165564 0 304743 495767 286880 486306 296962 1870658 729949514 18483458 0.92756 0.93633 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false false false false true 29011 false false 29011 false LOBBYING ACTIVITY PART II-B, LINE 1G 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. 2077321 1554351 522970 2565841 2553676 12165 0 535135 DUE FROM ABCD REAL ESTATE COMP 1272129 DEPOSITS 265646 1537775 0 FUNDS HELD FOR OTHERS 539042 539042 X 153133876 2341220 733465 3074685 150059191 150059191 153074282 2341220 1288621 3629841 149444441 149444441 OTHER RECONCILING ITEMS BETWEEN BOOK AND TAX REVENUES PART XI, LINE 2D RECLASS OF FUND-RAISING EXPENSES $733,465 OTHER RECONCILING ITEMS BETWEEN BOOK AND TAX EXPENSES PART XII, LINE 2D RECLASS OF FUND-RAISING EXPENSES $733,465 FORGIVENESS OF DEBT $555,156 ---------- TOTAL $1,288,621 LIABILITY FOR UNCERTAIN TAX POSITIONS PART X, LINE 2 THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3), AND THE CORPORATION AND COMMUNITY PROPERTIES ARE NOT-FOR-PROFIT ORGANIZATIONS AS DESCRIBED UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(2) AND ARE ALL 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 FINANCIAL STATEMENTS. ANNUAL GALA 338102 217550 120552 0 0 0 63800 56752 151290 FIELD OF DREAMS 350450 350450 0 0 0 0 0 98977 4 66395 66395 0 0 0 0 0 362646 754947 634395 120552 0 0 0 63800 56752 612913 733465 -612913 X X X false false false false false false false false false JOHN P DREW 224440 0 0 0 0 0 20200 0 12261 0 256901 0 0 0 SHARON SCOTT CHANDLER 172507 0 0 0 0 0 15525 0 24605 0 212637 0 0 0 ANITA LICHTBLAU 157089 0 0 0 0 0 14138 0 24566 0 195793 0 0 0 HAROLD MEZOFF 144008 0 0 0 0 0 12961 0 23863 0 180832 0 0 0 MARK V ISENBURG 139714 0 0 0 0 0 12574 0 6419 0 158707 0 0 0 JOHN WELLS 136468 0 0 0 0 0 12282 0 24551 0 173301 0 0 0 SUSAN KOOPERSTEIN 139177 0 0 0 0 0 12526 0 11924 0 163627 0 0 0 X 435120 FMV X EQUIPMENT 0 5733 FMV X SUPPLIES 0 106391 FMV false false false PART I, COLUMN (B) THE NONCASH CONTRIBUTIONS REPORTED IN PART I ARE FREQUENT IN-KIND DONATIONS. THE NUMBER OF ITEMS AND NUMBER OF CONTRIBUTIONS DATA IS NOT AVAILABLE. STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS PART III, LINE 4A-4D LINE 4A TRAINING IS ACCESSIBLE TO ALL PROVIDERS AND THEIR STAFF IN FIVE LANGUAGES. AND SUPPORT SERVICES ASSIST FAMILIES AND PROVIDERS IN CARING FOR CHILDREN WITH DISABILITIES. THIS PROGRAM ALSO CONNECTS THESE FAMILIES TO OTHER SERVICES SUCH AS FOOD STAMPS, HOUSING ASSISTANCE, FUEL ASSISTANCE, AND HEALTH SERVICES. LINE 4B THE DECENTRALIZED HEAD START PROGRAM SERVED MORE THAN 2400 PRE-KINDERGARTEN CHILDREN INCLUDING 2196 THREE TO FIVE YEAR-OLDS IN 24 NEIGHBORHOOD BASED PROGRAMS IN BOSTON. IT ALSO SERVED 266 INFANTS, TODDLERS, PREGNANT WOMEN AND TEEN PARENTS IN THE EARLY HEAD START PROGRAMS IN THE BOSTON NEIGHBORHOODS OF DORCHESTER, EAST BOSTON AND THE SOUTH END. LINE 4C ABCD ALSO PROVIDES REFERRAL AND ADVOCACY FOR ELIGIBLE CLIENTS INTERESTED IN REDUCING THEIR UTILITY ARREARAGES. THE MAJOR UTILITIES SERVING ABCD'S GEOGRAPHICAL AREA OFFER ARREARAGE MANAGEMENT PLANS AND ABCD ASSISTS ELIGIBLE CLIENTS TO HAVE A PORTION OF THEIR DEBT FORGIVEN WHILE ADHERING TO A STRUCTURED PAYMENT PLAN. LINE 4D OTHER PROGRAM SERVICES INCLUDE HEALTH SERVICES, HOUSING AND HOMELESS PREVENTION, SUMMER YOUTH EMPLOYMENT, CAREER DEVELOPMENT AND EMPLOYMENT, ASSET DEVELOPMENT, FINANCIAL LITERACY AND ELDER SERVICES. THROUGH THE COMMUNITY SERVICES BLOCK (CSBG) GRANT, ABCD PROVIDES A VARIETY OF SERVICES TO LOW INCOME FAMILIES THROUGH A NETWORK OF NEIGHBORHOOD SERVICE CENTERS THAT INCLUDE JOB TRAINING, FOOD PANTRIES, ADULT EDUCATION, FORECLOSURE PREVENTION, TAX PREPARATION AND DROP-IN SERVICES. IN FY 2013 ABCD REACHED THOUSANDS OF LOW-INCOME RESIDENTS IN GREATER BOSTON THROUGH A WIDE VARIETY OF SERVICES AND PROGRAMS. EQUIPPED AT-RISK YOUTH TO SUCCEED: 166 YOUTH ENROLLED IN ALTERNATIVE HIGH SCHOOLS. PROVIDED EMPLOYMENT OPPORTUNITIES FOR YOUTH: CONNECTED 833 YOUTH WITH SUMMER EMPLOYMENT AND 150 YOUTH WITH YEAR-ROUND CAREER EXPLORATION. PROVIDED 250 13-YEAR-OLDS A TWO WEEK EXPERIENCE IN CIVIC ENGAGEMENT AND FINANCIAL LITERACY. EMPOWERED PEOPLE WITH FINANCIAL KNOWLEDGE: PROVIDED OVER 150 INDIVIDUALS WITH COMPREHENSIVE FINANCIAL LITERACY EDUCATION. TRAINED TAX VOLUNTEERS HELPED 5,373 FAMILIES AND BROUGHT $8,550,442 INTO LOCAL HOUSEHOLDS THROUGH THE EARNED INCOME TAX CREDIT PROGRAM. KEPT FAMILIES SAFELY HOUSED: ABCD'S SCATTERED-SITE SHELTER OFFERS A SAFE AND SUPPORT PLACE FOR 35 HOMELESS FAMILIES TO WORK TOWARD A MORE SECURE FUTURE. PREVENTED 200 FAMILIES FROM EVICTION AND FROM BECOMING HOMELESS THROUGH HOUSING COURT ADVOCACY. BRIDGED THE GAP BETWEEN GENERATIONS: 155 SENIORS PARTICIPATED IN THE FOSTER GRANDPARENTS PROGRAM, TOUCHING THE LIVES OF 1,470 CHILDREN. COUNSELED 2,977 ELDERS SO THEY COULD MAKE WISE CHOICES ABOUT HEALTH INSURANCE. REACHED 28,000 INDIVIDUALS WITH DISEASE PREVENTION AND REPRODUCTIVE HEALTH CARE. PROVIDED HOLIDAY TOYS TO MORE THAN 2,300 FAMILIES. PROVIDED FAMILIES WITH FOOD FOR THE HOLIDAYS THROUGH THE HOLIDAY MEALS PROGRAM. THE LOCAL CENTERS PROVIDED 4,456 HOUSEHOLDS WITH EMERGENCY FOOD ASSISTANCE. ALSO INCLUDED ON LINE 4D OTHER PROGRAM EXPENSES ARE IN-KIND SUPPLIES, FOOD, AND EQUIPMENT. THESE NONCASH CONTRIBUTIONS ARE INCLUDED ON THE STATEMENT OF REVENUE, PART VIII, LINE 1. REVIEW PROCESS PART VI, QUESTION 11B THE FORM 990 IS FIRST REVIEWED BY THE ORGANIZATION'S TAX MANAGER AT THE AUDIT FIRM OF KPMG, LLP AFTER BEING COMPLETED BY ABCD'S DIRECTOR OF FINANCE. 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. CONFLICT OF INTEREST POLICY PART VI, QUESTION 12C THE MEMBERS OF THE BOARD OF DIRECTORS 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 FOR THEIR REVIEW. AFTER MEETING AND DISCUSSING WITH THE INDIVIDUALS CONCERNED, THE COMMITTEE GIVES ITS RECOMMENDATIONS TO THE FULL BOARD FOR FINAL DISPOSITION. COMPENSATION POLICY PART VI, QUESTION 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. PUBLIC DISCLOSURE PART VI, QUESTION 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. OTHER CHANGES IN NET ASSETS PART XI, LINE 9 FORGIVENESS OF DEBT ($555,156) ABCD COMMUNITY PROPERTIES INC 178 TREMONT STREET BOSTON MA 02111 223308452 HOUSING MA 501(C)(2) N/A ABCD INC true ABCD REAL ESTATE CORPORATION INC 178 TREMONT STREET BOSTON MA 02111 237225337 REAL ESTATE MA 501(C)(2) N/A ABCD INC true ABCD LOW COST HOUSING INC 178 TREMONT STREET BOSTON MA 02111 223106477 HOUSING MA 501(C)(3) 7 ABCD INC true false false false true false false false false true false false false false false false false false false ABCD Real Estate Corporation D 1272129 actual costs ABCD Real Estate Corporation J 2684141 actual costs