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 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Name of the organization
COLORADO COMMUNITY ACTION
ASSOCIATION INC
Employer identification number

87-1560240
Return Reference Explanation
FORM 990, PAGE 1, PART I, LINE 6 THE BOARD OF DIRECTORS SERVED ON A VOLUNTEER BASIS.
FORM 990, PAGE 2, PART III, LINE 4A CCAA'S MISSION IS TO PARTNER WITH OTHER PRIVATE AND PUBLIC ORGANIZATIONS, INCLUDING CSBG GRANTEES, SERVING LOW-INCOME PEOPLE, THROUGH ADVOCATING, COMMUNICATING, AND PROVIDING EDUCATIONAL AND TRAINING RESOURCES. CCAA PROVIDES MANY SERVICES LOCALLY, STATEWIDE, REGIONALLY, AND NATIONALLY TO ACCOMPLISH THIS MISSION, INCLUDING BEING THE LEAD AGENCY FOR THE COLORADO ASSET BUILDING COALITION (CABC--THE STATEWIDE COALITION PROVIDING RESOURCES AND SUPPORT TO LOCAL VOLUNTEER INCOME TAX ASSISTANCE PROGRAMS) AND THE SELF-SUFFICIENCY COALITION OF COLORADO (SSCC--THE STATEWIDE COALITION OF LOCAL COMMUNITY MEMBERS AND ORGANIZATIONS THAT PROVIDE RESOURCES AND SUPPORT TO LOCAL COMMUNITIES ENGAGING IN PROMISING AND BEST PRACTICES AROUND COMMUNITY ENGAGEMENT AND LONG-TERM, INTENSIVE, SELF-SUFFICIENCY INITIATIVES AND PROGRAMS), AND SERVES AS THE COLORADO LEAD AGENCY FOR THE REGION 8 REGIONAL PERFORMANCE AND INNOVATION CONSORTIUM (RPIC). CCAA ALSO REGULARLY PROVIDES ORGANIZATIONAL AND INDIVIDUAL SCHOLARSHIPS TO SUPPORT CAPACITY BUILDING ACTIVITIES AND TRAINING/NETWORKING OPPORTUNITIES OF COLORADO STAKEHOLDERS SPECIFICALLY AROUND THE CSBG PROGRAM AND THE COMMUNITY ACTION NETWORK (INCLUDING WEATHERIZATION, HEAD START, AND OTHER PARTNER NETWORKS), BUT ALSO TO ADDRESS GENERAL CAPACITY BUILDING NEEDS AND INNOVATIVE PILOT PROJECTS THROUGH LOCAL AGENCIES. ADDITIONALLY, CCAA PROVIDES MANY TRAINING/TECHNICAL ASSISTANCE (T/TA) OPPORTUNITIES, SUCH AS COMMUNITY ACTION/CSBG TRAININGS, ROMA TRAININGS, THE BIENNIAL COLORADO CONFERENCE ON POVERTY, AND COLORADO CSBG ANNUAL REPORT, WHICH ARE KEY EDUCATIONAL AND INFORMATION DISSEMINATION OPPORTUNITIES AVAILABLE TO THE COLORADO CSBG NETWORK AND OUR PARTNERS TO COME TOGETHER TO FIND INNOVATIVE SOLUTIONS TO THE UNIQUE ISSUES FACING COLORADO COMMUNITIES AND THEIR FAMILIES THROUGH NETWORKING, SHARING OF RESOURCES, AND PUBLIC ENGAGEMENT AROUND ISSUES OF ECONOMIC OPPORTUNITY AND ACCESS TO RESOURCES AT THE LOCAL, STATE, AND/OR FEDERAL LEVELS.
FORM 990, PAGE 6, PART VI, LINE 6 COLORADO COMMUNITY ACTION ASSOCIATION, INC. IS THE STATEWIDE MEMBERSHIP ORGANIZATION FOR THE COLORADO COMMUNITY SERVICES BLOCK GRANT (CSBG) GRANTEES, SUBCONTRACTORS, AND PARTNER AGENCIES (CSBG STATE ASSOCIATION). ALL OFFICERS SHALL BE REGULAR OR AFFILIATE MEMBERS OF THE ASSOCIATION IN GOOD STANDING. --REGULAR MEMBER. ANY AGENCY RECEIVING COMMUNITY SERVICES BLOCK GRANT FUNDS SHALL BE ADMITTED AS A MEMBER IN THE ASSOCIATION UPON RECEIPT OF THE APPROPRIATE MEMBERSHIP DUES. THEIR DIRECTOR OR A DESIGNATE SHALL REPRESENT EACH REGULAR MEMBER ORGANIZATION IN THE ASSOCIATION AS A VOTING MEMBER. --AFFILIATE MEMBER. ANY ORGANIZATION NOT RECEIVING COMMUNITY SERVICES BLOCK GRANT FUNDS SHALL BE ADMITTED AS A MEMBER IN THE ASSOCIATION UPON RECEIPT OF THE APPROPRIATE MEMBERSHIP DUES. THEIR DIRECTOR OR A DESIGNATE SHALL REPRESENT EACH AFFILIATE MEMBER ORGANIZATION IN THE ASSOCIATION AS A VOTING MEMBER.
FORM 990, PAGE 6, PART VI, LINE 7A IF A DIRECTOR IS ELECTED BY A VOTING GROUP OF MEMBERS, ONLY THE MEMBERS OF THAT VOTING GROUP MAY PARTICIPATE IN THE VOTE TO REMOVE THAT DIRECTOR.
FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM BEFORE IT IS FILED WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12C WHEN ANY BUSINESS PERTAINING TO CONFLICTS OF BOARD MEMBERS ARE DISCUSSED, BOARD MEMBERS WITH CONFLICTS ARE ASKED TO RECUSE THEMSELVES FROM THE DISCUSSION AND/OR MEETING WHILE THE DISCUSSION AND/OR DECISIONS ARE ON- GOING.
FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S ANNUAL SALARY, WITH NO PARTICIPATION BY THE EXECUTIVE DIRECTOR OR OTHER INTERESTED PERSONS. THE EXECUTIVE DIRECTOR'S SALARY IS ESTABLISHED USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NONPROFITS; CONSIDERATION OF ROLES AND RESPONSIBILITIES OF THE EXECUTIVE DIRECTOR; AND COST OF LIVING DATA. COMPARABLE MARKET DATA IS OBTAINED FROM SALARY SURVEYS AND FORM 990S FILED BY COMPARABLE NOT-FOR- PROFIT ORGANIZATIONS. DISCUSSIONS AND DECISIONS REGARDING THE COMPENSATION ARE DOCUMENTED IN EXECUTIVE COMMITTEE MEETING MINUTES. THE EXECUTIVE DIRECTOR ALSO RECEIVES REIMBURSEMENTS FOR ROUTINE, REASONABLE, AND DOCUMENTED EXPENSES INCURRED DURING THE YEAR UNDER AN ACCOUNTABLE PLAN. THE EXECUTIVE DIRECTOR TRAVELS THROUGHOUT OUR SERVICE AREA. THE ORGANIZATION HAS A TRAVEL POLICY THAT CAPS REIMBURSEMENT LEVELS AND REQUIRES LOW-BUDGET TRAVEL.
FORM 990, PAGE 6, PART VI, LINE 15B A LINE ITEM BUDGET IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. THE BOARD APPROVES THE OVERALL SALARIES AND BENEFITS EXPENSES. DISCUSSIONS AND DECISIONS REGARDING THE BUDGET ARE DOCUMENTED IN BOARD MEETING MINUTES. THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES THE SALARIES OF OTHER OFFICERS OR KEY EMPLOYEES, WITH NO PARTICIPATION BY THE INTERESTED PERSONS, IN ACCORDANCE WITH THE ANNUAL BUDGET APPROVED BY THE BOARD. THE EXECUTIVE DIRECTOR ESTABLISHES SALARIES USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NONPROFITS; CONSIDERATION OF ROLES AND RESPONSIBILITIES OF THE OFFICER OR KEY EMPLOYEE; AND COST OF LIVING DATA. COMPARABLE MARKET DATA IS OBTAINED FROM SALARY SURVEYS AND FORM 990S FILED BY COMPARABLE NOT-FOR- PROFIT ORGANIZATIONS.
FORM 990, PAGE 6, PART VI, LINE 19 CCAA PROVIDES MONTHLY AND QUARTERLY FINANCIAL STATEMENTS TO ATTENDEES AT MONTHLY BOARD OF DIRECTOR MEETINGS, WHICH ARE OPEN TO THE PUBLIC. ADDITIONALLY, ANY CCAA GOVERNANCE, FINANCIAL, OR OTHER RELEVANT DOCUMENTATION AND/OR INFORMATION IS MADE AVAILABLE UPON REQUEST.
FORM 990, PART X FORM 990, PART X, LINES 27 - 29: THE ORGANIZATION HAS ADOPTED THE PRINCIPLES OF FASB ASU NO. 2016-14 (ASC 958) FOR ITS AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED AUGUST 31, 2019. TO DATE, FORM 990 AND ITS ASSOCIATED SCHEDULES HAVE NOT BEEN UPDATED TO REFLECT CHANGES MADE BY THIS STANDARD. THUS, WE HAVE INCLUDED THE NET ASSET CATEGORIES IN OUR AUDITED FINANCIAL STATEMENTS ON EXISTING FORM 990, PART X, LINES 27 - 29 AS FOLLOWS: NET ASSETS WITHOUT DONOR RESTRICTIONS 61,984 NET ASSETS WITH DONOR RESTRICTIONS 719 ------- TOTAL NET ASSETS 62,703 ======= UNRESTRICTED NET ASSETS 61,984 TEMPORARILY RESTRICTED NET ASSETS 719 PERMANENTLY RESTRICTED NET ASSETS -- ------- TOTAL NET ASSETS 62,703 =======
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2018


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