TY 2013 Form 990 Schedule O

efile Public Visual Render ObjectId: 201441969349300314 - Submission: 2014-07-15 TIN: 23-2835435

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.
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Attach to Form 990 or 990-EZ.
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Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

COMMUNITY DESIGN COLLABORATIVE OF OF PHILADELPHIA

Employer identification number

23-2835435

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11	A DRAFT OF THE 990 IS SUBMITTED TO THE BOARD MEMBERS AND IF THEY HAVE ANY QUESTIONS FOR THE TAX PREPARER, THE EXECUTIVE DIRECTOR OR TREASURER THEMSELVES WILL CALL THE PREPARER. THE BOARD MEMBERS THEN APPROVE THE DRAFT FOR FINAL COPY AND FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO ALL DIRECTORS AND BOARD MEMBERS OF THE ORGANIZATION. THEY MUST READ, SIGN AND DATE THE DOCUMENT (DATE OF SUBMISSION) STATING THAT THEY ARE IN COMPLIANCE WITH THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15A	THE ORGANIZATION HAS A GOVERNANCE COMMITTEE IN PLACE THAT DETERMINES THE COMPENSATION FOR ALL EMPLOYEES, INCLUDING THE EXECUTIVE DIRECTOR. THEY USE COMPARABILITY DATA TO DETERMINE THEIR COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ALL OF ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THEIR FORM 990 IS POSTED ON GUIDESTAR'S WEBSITE.
FORM 990, PART XII, LINE 2C:	THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
SCHEDULE D PARTS XI AND XII	CONTRIBUTION OF SERVICES ARE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE SERVICES RECEIVED OR DONATED CREATE OR ENHANCE NON-FINANCIAL ASSETS OR REQUIRE SPECIALIZED SKILLS, ARE PROVIDED BY INDIVIDUALS POSSESSING THOSE SKILLS, AND WOULD TYPICALLY NEED TO BE PURCHASED IF NOT PROVIDED BY DONATION. GENERALLY, AS PART OF THE MISSION OF THE COLLABORATIVE, DESIGN PROFESSIONALS WILL DONATE THEIR SERVICES ON PROJECTS UNDERTAKEN BY THE COLLABORATIVE. WITHOUT THE DONATION OF THESE SERVICES, SUCH SERVICES WOULD HAVE TO BE PURCHASED TO ACCOMPLISH THE GOALS OF THE COLLABORATIVE. THESE SERVICES, VALUED AT $925,664, HAVE BEEN RECORDED IN THE 2013 FINANCIAL STATEMENTS AS BOTH REVENUE AND EXPENSE. THE COLLABORATIVE FOLLOWS A POLICY OF RECOGNIZING THE VALUE OF THE DONATED ARCHITECTURAL SERVICES AT THE CONCLUSION OF EACH PROJECT, AT WHICH TIME SUCH VALUE CAN BE DETERMINED. HOWEVER, PER IRS INSTRUCTIONS THESE SERVICES ARE NOT TO BE INCLUDED IN REVENUE AND EXPENSE, BUT ARE SHOWN AS A RECONCILING ITEM ON SCHEDULE D PARTS XI AND XII. THEY ARE INCLUDED IN PART III LINES 4A AND 4B IN THE NARRATIVE DESCRIPTION ONLY, SINCE THIS IS A SIGNIFICANT PART OF OUR MISSION.

Return Reference

Explanation

FORM 990, PART VI, SECTION B, LINE 11

A DRAFT OF THE 990 IS SUBMITTED TO THE BOARD MEMBERS AND IF THEY HAVE ANY QUESTIONS FOR THE TAX PREPARER, THE EXECUTIVE DIRECTOR OR TREASURER THEMSELVES WILL CALL THE PREPARER. THE BOARD MEMBERS THEN APPROVE THE DRAFT FOR FINAL COPY AND FILING.

FORM 990, PART VI, SECTION B, LINE 12C

THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO ALL DIRECTORS AND BOARD MEMBERS OF THE ORGANIZATION. THEY MUST READ, SIGN AND DATE THE DOCUMENT (DATE OF SUBMISSION) STATING THAT THEY ARE IN COMPLIANCE WITH THE POLICY.

FORM 990, PART VI, SECTION B, LINE 15A

THE ORGANIZATION HAS A GOVERNANCE COMMITTEE IN PLACE THAT DETERMINES THE COMPENSATION FOR ALL EMPLOYEES, INCLUDING THE EXECUTIVE DIRECTOR. THEY USE COMPARABILITY DATA TO DETERMINE THEIR COMPENSATION.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION MAKES ALL OF ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THEIR FORM 990 IS POSTED ON GUIDESTAR'S WEBSITE.

FORM 990, PART XII, LINE 2C:

THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

SCHEDULE D PARTS XI AND XII

CONTRIBUTION OF SERVICES ARE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE SERVICES RECEIVED OR DONATED CREATE OR ENHANCE NON-FINANCIAL ASSETS OR REQUIRE SPECIALIZED SKILLS, ARE PROVIDED BY INDIVIDUALS POSSESSING THOSE SKILLS, AND WOULD TYPICALLY NEED TO BE PURCHASED IF NOT PROVIDED BY DONATION. GENERALLY, AS PART OF THE MISSION OF THE COLLABORATIVE, DESIGN PROFESSIONALS WILL DONATE THEIR SERVICES ON PROJECTS UNDERTAKEN BY THE COLLABORATIVE. WITHOUT THE DONATION OF THESE SERVICES, SUCH SERVICES WOULD HAVE TO BE PURCHASED TO ACCOMPLISH THE GOALS OF THE COLLABORATIVE. THESE SERVICES, VALUED AT $925,664, HAVE BEEN RECORDED IN THE 2013 FINANCIAL STATEMENTS AS BOTH REVENUE AND EXPENSE. THE COLLABORATIVE FOLLOWS A POLICY OF RECOGNIZING THE VALUE OF THE DONATED ARCHITECTURAL SERVICES AT THE CONCLUSION OF EACH PROJECT, AT WHICH TIME SUCH VALUE CAN BE DETERMINED. HOWEVER, PER IRS INSTRUCTIONS THESE SERVICES ARE NOT TO BE INCLUDED IN REVENUE AND EXPENSE, BUT ARE SHOWN AS A RECONCILING ITEM ON SCHEDULE D PARTS XI AND XII. THEY ARE INCLUDED IN PART III LINES 4A AND 4B IN THE NARRATIVE DESCRIPTION ONLY, SINCE THIS IS A SIGNIFICANT PART OF OUR MISSION.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

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