VALLEY OPPORTUNITY COUNCIL INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: VALLEY OPPORTUNITY COUNCIL INC (EIN 04-2692763)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2012-03-02
IRS object ID: 201210629349301261
Schema version: 2010v3.7
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
Form 990
Schedule A
Schedule D
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-03-02T10:03:16-06:00	Timestamp
Tax Period End Date	2011-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LESTER HALPERN & COMPANY PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	14 BOBALA ROAD	AddressLine1
City	HOLYOKE	City
State	MA	State
ZIP Code	01040	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042692763	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	VALLEY OPPORTUNITY COUNCIL INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	VALL	NameControl
Phone	4135521554	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	300 HIGH STREET	AddressLine1
City	HOLYOKE	City
State	MA	State
ZIP Code	01040	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Kenneth Parsons Jr	Name
Title	President	Title
Phone	4135521554	Phone
Date Signed	2012-01-24	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	BETTY JANE BOURDON	Name
Phone	4135363970	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	STEPHEN HUNTLEY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	300 HIGH STREET	AddressLine1
City	HOLYOKE	City
State	MA	State
ZIP Code	01040	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	33545608	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.valleyopp.com	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1980	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	FEDERALLY DESIGNATED COMMUNITY ACTION AGENCY	ActivityOrMissionDescription
Nbr Voting Members Governing Body	18	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	18	NbrIndependentVotingMembers
Total Nbr Employees	518	TotalNbrEmployees
Total Nbr Volunteers	581	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	101015	ContributionsGrantsPriorYear
Contributions Grants Current Year	89642	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	35131147	ProgramServiceRevenuePriorYear
Program Service Revenue CY	33379125	ProgramServiceRevenueCY
Investment Income Prior Year	47162	InvestmentIncomePriorYear
Investment Income Current Year	54682	InvestmentIncomeCurrentYear
Other Revenue Prior Year	15152	OtherRevenuePriorYear
Other Revenue Current Year	22159	OtherRevenueCurrentYear
Total Revenue Prior Year	35294476	TotalRevenuePriorYear
Total Revenue Current Year	33545608	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	7976610	SalariesEtcPriorYear
Salaries Etc Current Year	8214571	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	26673059	OtherExpensePriorYear
Other Expenses Current Year	24830337	OtherExpensesCurrentYear
Total Expenses Prior Year	34649669	TotalExpensesPriorYear
Total Expenses Current Year	33044908	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	644807	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	500700	RevenuesLessExpensesCY
Total Assets BOY	11578279	TotalAssetsBOY
Total Assets EOY	12324963	TotalAssetsEOY
Total Liabilities BOY	7494292	TotalLiabilitiesBOY
Total Liabilities EOY	7733801	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	4083987	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4591162	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	ELIMINATING POVERTY BY PROVIDING THE OPPORTUNITY FOR OUR LOW AND MODERATE INCOME NEIGHBORS, FAMILIES, AND FRIENDS IN THE GREATER HAMPDEN COUNTY AREA TO ACHIEVE GREATER INDEPENDENCE AND A HIGHER QUALITY OF LIFE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	13898659	Expense
Grants	0	Grants
Revenue	13856975	Revenue
Description	VOC BROKERS THE FUEL ASSISTANCE FUNDS TO ELIGIBLE FAMILIES IN ALL OF HAMPDEN COUNTY EXCLUDING SPRINGFIELD.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	6487832	Expense
Grants	0	Grants
Revenue	7129048	Revenue
Description	VOC OPERATES FOUR CHILD CARE CENTERS IN HOLYOKE AND CHICOPEE. OUR GOAL IT TO ASSIST PARENTS WHO ARE WORKING, IN TRAINING LEADING TO EMPLOYMENT, OR HAVE OTHER SPECIAL NEEDS. WE PROVIDE A COMPLETE EDUCATION PROGRAM, MEALS, AND OPPORTUNITIES FOR PARENT INVOLVEMENT.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	4632717	Expense
Grants	0	Grants
Revenue	4692296	Revenue
Description	VOC'S WOMEN, INFANTS, AND CHILDREN (WIC) PROGRAM PROVIDES INFORMATION AND VOUCHERS FOR FREE HEALTHY FOODS TO ELIGIBLE FAMILIES. WHEN APPROPRIATE, WIC ASSISTS PARTICIPANTS TO MAKE NUTRITION CHANGES IN A MANNER THAT WILL RESULT IN IMPROVED HEALTH FOR THE ENTIRE FAMILY.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	7265162	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	0	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	7700806	TotalOfOtherProgramServiceRev
Total Program Service Expense	32284370	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	244	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	518	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	18	NbrVotingGoverningBodyMembers
Number Independent Voting Members	18	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	true	InvestmentInJointVenture
Written Policy Or Procedure	true	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SUSAN JABLONSKI	NamePerson
Telephone Number	4135521554	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	300 HIGH STREET	AddressLine1
City	HOLYOKE	City
State	MA	State
ZIP Code	01040	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (19 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
KENNETH PARSONS
PRESIDENT	1.0	X	X	0	0	0
JAY REYNOLDS
VICE PRESIDENT	1.0	X	X	0	0	0
KIMBERLY COUNTER
CLERK	1.0	X	X	0	0	0
GREGORY SCHWARTZ
TREASURER	1.0	X	X	0	0	0
MARIANNE HOLDEN
ASSISTANT TREASURER	1.0	X	X	0	0	0
MARY BRAINERD
DIRECTOR	1.0	X		0	0	0
GARY DIXON
DIRECTOR	1.0	X		0	0	0
ANDREW MELENDEZ
DIRECTOR	1.0	X		0	0	0
BARBARA HEISLER
DIRECTOR	1.0	X		0	0	0
WILLIAM MASSE
DIRECTOR	1.0	X		0	0	0
JOHN MURRAY
DIRECTOR	1.0	X		0	0	0
LISA LOWE
DIRECTOR	1.0	X		0	0	0
WILLIAM SPRADLEY JR
DIRECTOR	1.0	X		0	0	0
NILKA ORTIZ
DIRECTOR	1.0	X		0	0	0
ALYSE RAMALHO
DIRECTOR	1.0	X		0	0	0
JOLENE MONFETTE
DIRECTOR	1.0	X		0	0	0
ANNE TESCHNER
DIRECTOR	1.0	X		0	0	0
STEFANY ESCOBAR
DIRECTOR	1.0	X		0	0	0
STEPHEN HUNTLEY
EXECUTIVE DIRECTOR	40.0		X	93901	0	11930

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	93901	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	11930	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
MAROIS CONSTRUCTION
262 OLD LYMAN ROAD	SOUTH HADLEY	MA	01075	CONSTRUCTION	484668
NORMS BURNER SERVICE
53 LAKESHORE DRIVE	MONSON	MA	01057	HEATING REPAIR	116480

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
Federated Campaigns	15085	FederatedCampaigns
All Other Contributions	74557	AllOtherContributions
Noncash Contributions	34714	NoncashContributions
Total Contributions	89642	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
RENTAL INCOME	900099	1254552	1254552
TRANSPORTATION FEES	900099	825342	825342
FEES AND CONTRACTS FROM GOV. AGENCIES	900099	31299231	31299231

Field	Value	IRS element (for citing)
Total Program Service Revenue	33379125	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	54682	TotalRevenueColumn
Exclusion	$54,682	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
LAUNDRY INCOME	900099	4131	4131
FORGIVENESS OF DEBT	900099	18000	18000
MISCELLANEOUS	900099	28	28

Field	Value	IRS element (for citing)
Total Other Revenue	22159	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	33545608	TotalRevenueColumn
Related Or Exempt Function Income	33401284	RelatedOrExemptFunctionIncome
Exclusion	$54,682	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	118529	Total
Program Services	55253	ProgramServices
Management And General	63276	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	6693924	Total
Program Services	6436761	ProgramServices
Management And General	257163	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	113864	Total
Program Services	106564	ProgramServices
Management And General	7300	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	550440	Total
Program Services	530032	ProgramServices
Management And General	20408	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	737814	Total
Program Services	712594	ProgramServices
Management And General	25220	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	9127	Total
Management And General	9127	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	45542	Total
Management And General	45542	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	68376	Total
Program Services	67876	ProgramServices
Management And General	500	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	530670	Total
Program Services	504079	ProgramServices
Management And General	26591	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	32641	Total
Program Services	28239	ProgramServices
Management And General	4402	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	1327800	Total
Program Services	1207990	ProgramServices
Management And General	119810	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	84113	Total
Program Services	73663	ProgramServices
Management And General	10450	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	174932	Total
Program Services	174932	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	416396	Total
Program Services	415458	ProgramServices
Management And General	938	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	11814	Total
Program Services	7386	ProgramServices
Management And General	4428	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PROVISION MATERIAL GOODS/ SERV	17219373	17219373
CLIENTS AND CAREGIVERS REIMB	2627499	2627499
CLIENT TRANSPORTATION	837850	837850
VEHICLE EXPENSE	667575	667575
STAFF TRAINING	53490	41476	12014

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	723139	Total
Program Services	569770	ProgramServices
Management And General	153369	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	33044908	Total
Program Services	32284370	ProgramServices
Management And General	760538	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1844	BOY
EOY	410	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1926477	BOY
EOY	2318660	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1586940	BOY
EOY	1538661	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	621138	BOY
EOY	638783	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	55892	BOY
EOY	106913	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	11151467	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3757074	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	6684493	BOY
EOY	7394393	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	29275	BOY
EOY	35750	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	16770	BOY
EOY	16770	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	655450	BOY
EOY	274623	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	11578279	BOY
EOY	12324963	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1228072	BOY
EOY	1185393	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	560017	BOY
EOY	1205396	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	2409750	BOY
EOY	2268000	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	3264884	BOY
EOY	3048806	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	31569	BOY
EOY	26206	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	7494292	BOY
EOY	7733801	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4083987	BOY
EOY	4591162	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4083987	BOY
EOY	4591162	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11578279	BOY
EOY	12324963	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	500700	ReconcilationRevenueExpenses
Reconcilation Other Changes	6475	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	255157	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	268217	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	260921	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	101015	CurrentTaxYearMinus1Year
Current Tax Year	89642	CurrentTaxYear
Total	974952	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	22350438	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	26810542	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	34012934	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	35131147	CurrentTaxYearMinus1Year
Current Tax Year	33379125	CurrentTaxYear
Total	151684186	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	22605595	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	27078759	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	34273855	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	35232162	CurrentTaxYearMinus1Year
Current Tax Year	33468767	CurrentTaxYear
Total	152659138	Total

Field	Value	IRS element (for citing)
Public Support Total509	152659138	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	68493	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	96996	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	50854	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	54556	CurrentTaxYearMinus1Year
Current Tax Year	54682	CurrentTaxYear
Total	325581	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	68493	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	96996	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	50854	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	54556	CurrentTaxYearMinus1Year
Current Tax Year	54682	CurrentTaxYear
Total	325581	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	47886	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	40362	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	30198	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	15152	CurrentTaxYearMinus1Year
Current Tax Year	22159	CurrentTaxYear
Total	155757	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	22721974	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	27216117	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	34354907	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	35301870	CurrentTaxYearMinus1Year
Current Tax Year	33545608	CurrentTaxYear
Total	153140476	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99686	PublicSupportPercentage509
Prior Year Support Percentage	0.99673	PriorYearSupportPercentage
Investment Income Percentage	0.00213	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00218	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	442825	OtherCostOrOtherBasis
Book Value	442825	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	7641576	OtherCostOrOtherBasis
Depreciation	1964305	Depreciation
Book Value	5677271	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	550708	OtherCostOrOtherBasis
Depreciation	168552	Depreciation
Book Value	382156	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	841843	OtherCostOrOtherBasis
Depreciation	810336	Depreciation
Book Value	31507	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1674515	OtherCostOrOtherBasis
Depreciation	813881	Depreciation
Book Value	860634	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	7394393	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	VARIOUS WITHOLDINGS	Description
Amount	$26,206	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	26206	TotalOfAmounts
Total Revenue	33545608	TotalRevenue
Total Expenses	33044908	TotalExpenses
Excess Or Deficit For Year	500700	ExcessOrDeficitForYear
Net Unrealized GL On Investments	6475	NetUnrealizedGLOnInvestments
Total Adjustments	6475	TotalAdjustments
Excess Or Deficit Per FS	507175	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	33552055	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	6475	NetUnrealizedGainsInvestments
Other Revenues	-28	OtherRevenues
Revenue Not Rptd F990	6447	RevenueNotRptdF990
Revenue Subtotal	33545608	RevenueSubtotal
Total Revenue Per Form990	33545608	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	33045489	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	581	OtherExpensesIncluded
Expenses Not Rptd F990	581	ExpensesNotRptdF990
Expenses Subtotal	33044908	ExpensesSubtotal
Total Expenses Per Form990	33044908	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FORM 990, SCHEDULE D, PAGE 4, PART XII, LINE 2D	OTHER REVENUE INCLUDED ON BOOKS BUT NOT ON RETURN	SUBSIDIARY LOSS $(28)
FORM 990, SCHEDULE D, PAGE 4, PART XIII, LINE 2D	OTHER EXPENSES INCLUDED ON BOOKS BUT NOT ON RETURN	SUBSIDIARY EXPENSE $581
FORM 990, SCHEDULE D, PAGE 3, PART X, LINE 2	FOOTNOTE TEXT RE UNCERTAIN TAX POSITIONS	Valley Opportunity Council, Inc. follows the accounting interpretation regarding accounting for uncertainty in income taxes which prescribes how entities should measure, recognize, present and disclose positions that it has taken or expects to take on its tax or information returns. Valley Opportunity Council, Inc. believes that in the event of an examination by taxing authorities, the tax positions taken in previously filed tax and information returns and as reflected in its financial statements, with regard to issues affecting tax status, unrelated business income, and related matters, would prevail based upon the technical merits of such positions. Therefore, Valley Opportunity Council, Inc. has concluded that no tax benefits or liabilities are required to be recognized. Valley Opportunity Council, Inc.'s open tax periods are 2007 through 2010. Penalties and interest, if any, assessed by taxing authorities will be included in expenses.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	MASSACHUSETTS DEVELOPMENT FINANCE AGENCY	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	043438140	IssuerEIN
Date Issued	2007-06-01	DateIssued
Issue Price	2835000	IssuePrice
Description Of Purpose	BUILDING ACQUISITION & REHABI	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	true	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Total Proceeds	2835000	TotalProceeds
Capital Expenditures	2835000	CapitalExpenditures
Year Of Subst Completion	2008	YearOfSubstCompletion
Current Refunding	false	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PAGE 6, PART VI, SECTION B, QUESTION 11B	PROCESS TO REVIEW FORM 990	THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND RECOMMENDATION TO THE FULL BOARD OF DIRECTORS FOR APPROVAL PRIOR TO THE FORM 990 BEING FILED.
FORM 990, PAGE 6, PART VI, SECTION B, QUESTION 12C	PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY	THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO KEY EMPLOYEES AND BOARD MEMBERS TO READ AND SIGN OFF ON THE POLICY. OFFICERS AND DIRECTORS ABSTAIN FROM VOTING ON ITEMS THAT MAY BE INTERPRETED AS A CONFLICT OF INTEREST. DISCLOSURE IS MADE IN THE AUDITED FINANCIAL STATEMENTS OF ANY RELATED PARTY TRANSACTIONS. THE EXECUTIVE DIRECTOR MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY ON AN ON-GOING BASIS THROUGH OUT THE YEAR.
FORM 990, PAGE 6, PART VI, SECTION B, QUESTION 15A	PROCESS FOR DETERMINING COMPENSATION OF EXECUTIVE DIRECTOR	AN ANNUAL PERFORMANCE EVALUATION IS PERFORMED BY THE PERSONNEL COMMITTEE AND THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. HUMAN RESOURCES PERFORMS A SALARY SURVEY OF SIMILAR EXECUTIVE DIRECTOR SALARIES IN THE AREA. THE COMMITTEES THEN RECOMMEND A SALARY, WHICH IS APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, SECTION C, QUESTION 19	DISCLOSURE OF GOVERNING DOCUMENTS	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST OF THE INTERESTED PARTY. THE UNIFORM FINANCIAL REPORT IS ALSO MADE AVAILABLE TO THE PUBLIC ON THE OPERATIONAL SERVICES DIVISION'S (OSD) WEBSITE.
FORM 990, PAGE 2, PART III, QUESTION 4D	OTHER PROGRAM SERVICES	VOC IS A COMMUNITY ACTION ORGANIZATION PROVIDING PROGRAMS FOR THE ELDERLY AND CHILDREN INCLUDING HEALTH AND EDUCATION.
FORM 990, PAGE 12, PART XI, LINE 5	OTHER CHANGES IN NET ASSETS OR FUND BALANCES	UNREALIZED GAIN ON INVESTMENTS $6,475

Schedule R IRS990ScheduleR

Form990 Schedule R Part III Form990ScheduleRPartIII

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	CABOTVILLE COMMON LIMITED PARTNERSHIP	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	300 HIGH STREET	AddressLine1
City	HOLYOKE	City
State	MA	State
ZIP Code	01040	ZIPCode

Field	Value	IRS element (for citing)
EIN	043331253	EIN
Primary Activity	LOW INC HOUSI	PrimaryActivity
Legal Domicile State	MA	LegalDomicileState

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1

Field	Value	IRS element (for citing)
Predominant Income Type	RELATED	PredominantIncomeType
Share Of Total Income	0	ShareOfTotalIncome
Share Of EOY Assets	0	ShareOfEOYAssets
Disproportionate Allocations	false	DisproportionateAllocations
General Or Managing Partner	false	GeneralOrManagingPartner
Percentage Ownership	0.00010	PercentageOwnership

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	CABOTVILLE COMMON INC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	300 HIGH STREET	AddressLine1
City	HOLYOKE	City
State	MA	State
ZIP Code	01040	ZIPCode

Field	Value	IRS element (for citing)
EIN	043302086	EIN
Primary Activity	REAL ESTATE D	PrimaryActivity
Legal Domicile State	MA	LegalDomicileState

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1

Field	Value	IRS element (for citing)
Type Of Entity	C CORP	TypeOfEntity
Share Of Total Income	-28	ShareOfTotalIncome
Share Of EOY Assets	2738	ShareOfEOYAssets
Percentage Ownership	1.00000	PercentageOwnership

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	true	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

Field	Value	IRS element (for citing)
Business Name Line1	CABOTVILLE COMMON LIMITED PARTNERSHIP	BusinessNameLine1

Field	Value	IRS element (for citing)
Transaction Type	D	TransactionType
Amount Involved	608294	AmountInvolved