TY 2012 Form 990 Schedule O

efile Public Visual Render ObjectId: 201400139349300825 - Submission: 2014-01-07 TIN: 94-2183288

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

MERCED COUNTY COMMUNITY ACTION
AGENCY

Employer identification number

94-2183288

Identifier	Return Reference	Explanation
DOING BUSINESS AS	FORM 990, PAGE 1, ITEM C	BOARD, INC.
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	SENIOR FOOD NUTRITION HOUSING/SHELTER PROGRAM
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	YES. THERE ARE 5 REPRESENTATIVES FROM LOW INCOME DISTRICTS THAT ARE ELECTED BY THE PUBLIC.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE EXECUTIVE DIRECTOR AND CONTROLLER REVIEW THE TAX RETURN PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THERE ARE NO VOTING BOARD MEMBERS WITH CONFLICTS OF INTEREST. EACH DIRECTOR, OFFICER AND EMPLOYEE OF THE AGENCY RECEIVES A COPY OF THE CODE OF CONDUCT. EACH IS REQUIRED TO COMPLETE A DISCLOSURE STATEMENT THAT HE/SHE HAS READ THE CODE OF CONDUCT AND AGREES TO COMPLY WITH ALL THE STANDARDS AND REQUIREMENTS SET FORTH THEREIN.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	ALL EXECUTIVE LEVEL POSITIONS ARE PUT BEFORE THE BOARD WITH SUGGESTED SALARY RANGES FOR APPROVAL BEFORE HIRING. A BI-ANNUALLY SALARY SURVEY IS CONTRACTED OUT TO THE CALIFORNIA NEVADA ASSOCIATION OF COMMUNITY ACTION AGENCY'S WHICH GIVES AN AVERAGE BASELINE FOR SALARY DETERMINATIONS WITHIN THE NETWORK. IN ADDITION TO THIS, BENEFITS, LONGEVITY AND SUCCESSES ARE CONSIDERED BY THE BOARD.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	ALL OFFICERS AND KEY EMPLOYEE POSITIONS ARE PUT BEFORE THE BOARD WITH SUGGESTED SALARY RANGES FOR APPROVAL BEFORE HIRING. IN ADDITION TO THIS, BENEFITS, LONGEVITY AND SUCCESSES ARE CONSIDERED BY THE BOARD.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
OTHER EXPENSES	FORM 990, PART IX, LINE 24E	INTEREST EXPENSE 20,187 185,953 0 UTILITIES 151,120 20,682 0 VEHICLE EXPENSE 116,787 3,260 0 REPAIRS & MAINTENANCE 101,443 10,513 0 JANITORIAL/HOUSEHOLD EXP 75,295 11,164 0 MISC PROGRAM & OP EXPENSE 60,980 9,303 0 IN KIND SERVICE EXPENSE 62,504 0 0 TELEPHONE 40,892 6,051 0 SUPPLIES/MINOR EQUIP 40,321 0 0 INSTRUCTIONAL MATERIAL 38,991 0 0 TRAINING 30,986 0 0 FOOD SERVING SUPPLIES 23,071 3,452 0 LICENSES/FEES 16,525 1,764 0 PROPANE & WOOD 15,059 0 0 PROPERTY TAX 9,695 115 0 SECURITY EXPENSE 4,503 444 0 DUES & SUBSCRIPTIONS 2,677 1,906 0 SALES TAX 0 3,078 0 BANK/LATE CHARGE 20 1,782 0 UNIFORMS 211 0 0 TRANSFER TO CD RESERVE 105 0 0
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	PRIOR YEAR ADJUSTMENT 1,939

Identifier

Return Reference

Explanation

DOING BUSINESS AS

FORM 990, PAGE 1, ITEM C

BOARD, INC.

ALL OTHER ACCOMPLISHMENT DESCRIPTION

FORM 990, PAGE 2, PART III, LINE 4D

SENIOR FOOD NUTRITION HOUSING/SHELTER PROGRAM

ELECTION OF MEMBERS AND THEIR RIGHTS

FORM 990, PAGE 6, PART VI, LINE 7A

YES. THERE ARE 5 REPRESENTATIVES FROM LOW INCOME DISTRICTS THAT ARE ELECTED BY THE PUBLIC.

ORGANIZATION'S PROCESS USED TO REVIEW FORM 990

FORM 990, PAGE 6, PART VI, LINE 11B

THE EXECUTIVE DIRECTOR AND CONTROLLER REVIEW THE TAX RETURN PRIOR TO FILING.

ENFORCEMENT OF CONFLICTS POLICY

FORM 990, PAGE 6, PART VI, LINE 12C

THERE ARE NO VOTING BOARD MEMBERS WITH CONFLICTS OF INTEREST. EACH DIRECTOR, OFFICER AND EMPLOYEE OF THE AGENCY RECEIVES A COPY OF THE CODE OF CONDUCT. EACH IS REQUIRED TO COMPLETE A DISCLOSURE STATEMENT THAT HE/SHE HAS READ THE CODE OF CONDUCT AND AGREES TO COMPLY WITH ALL THE STANDARDS AND REQUIREMENTS SET FORTH THEREIN.

COMPENSATION PROCESS FOR TOP OFFICIAL

FORM 990, PAGE 6, PART VI, LINE 15A

ALL EXECUTIVE LEVEL POSITIONS ARE PUT BEFORE THE BOARD WITH SUGGESTED SALARY RANGES FOR APPROVAL BEFORE HIRING. A BI-ANNUALLY SALARY SURVEY IS CONTRACTED OUT TO THE CALIFORNIA NEVADA ASSOCIATION OF COMMUNITY ACTION AGENCY'S WHICH GIVES AN AVERAGE BASELINE FOR SALARY DETERMINATIONS WITHIN THE NETWORK. IN ADDITION TO THIS, BENEFITS, LONGEVITY AND SUCCESSES ARE CONSIDERED BY THE BOARD.

COMPENSATION PROCESS FOR OFFICERS

FORM 990, PAGE 6, PART VI, LINE 15B

ALL OFFICERS AND KEY EMPLOYEE POSITIONS ARE PUT BEFORE THE BOARD WITH SUGGESTED SALARY RANGES FOR APPROVAL BEFORE HIRING. IN ADDITION TO THIS, BENEFITS, LONGEVITY AND SUCCESSES ARE CONSIDERED BY THE BOARD.

GOVERNING DOCUMENTS DISCLOSURE EXPLANATION

FORM 990, PAGE 6, PART VI, LINE 19

NO DOCUMENTS AVAILABLE TO THE PUBLIC

OTHER EXPENSES

FORM 990, PART IX, LINE 24E

INTEREST EXPENSE 20,187 185,953 0 UTILITIES 151,120 20,682 0 VEHICLE EXPENSE 116,787 3,260 0 REPAIRS & MAINTENANCE 101,443 10,513 0 JANITORIAL/HOUSEHOLD EXP 75,295 11,164 0 MISC PROGRAM & OP EXPENSE 60,980 9,303 0 IN KIND SERVICE EXPENSE 62,504 0 0 TELEPHONE 40,892 6,051 0 SUPPLIES/MINOR EQUIP 40,321 0 0 INSTRUCTIONAL MATERIAL 38,991 0 0 TRAINING 30,986 0 0 FOOD SERVING SUPPLIES 23,071 3,452 0 LICENSES/FEES 16,525 1,764 0 PROPANE & WOOD 15,059 0 0 PROPERTY TAX 9,695 115 0 SECURITY EXPENSE 4,503 444 0 DUES & SUBSCRIPTIONS 2,677 1,906 0 SALES TAX 0 3,078 0 BANK/LATE CHARGE 20 1,782 0 UNIFORMS 211 0 0 TRANSFER TO CD RESERVE 105 0 0

OTHER CHANGES IN NET ASSETS EXPLANATION

FORM 990, PART XI, LINE 9

PRIOR YEAR ADJUSTMENT 1,939

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

Software ID:
Software Version: