SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
SchDMd Bullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
CITYMEALS-ON-WHEELS
 
Employer identification number

13-3634381
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2019
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Schedule D (Form 990) 2019
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Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 523,883 519,707 538,563 555,478 579,029
b Contributions ...          
c Net investment earnings, gains, and losses -49,124 23,116 579 1,863 -363
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		234,467 18,940 19,435 18,778 23,188
f Administrative expenses ....          
g End of year balance ...... 240,292 523,883 519,707 538,563 555,478
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet0 %
b
Permanent endowment SchDMd Bullet60.000 %
c
Term endowment SchDMd Bullet40.000 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   6,412,500 6,412,500
b Buildings ....   5,552,678 497,508 5,055,170
c Leasehold improvements        
d Equipment ....   1,286,089 1,024,698 261,391
e Other .....        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 11,729,061
Schedule D (Form 990) 2019
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Schedule D (Form 990) 2019
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Part VII
Investments—Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3) Other
(A) HC CAPITAL TRUST INSTL GRWTH EQUITY PORTFOLIO - HCIGX		 6,238,374 F
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 6,238,374
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet  
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2019
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Schedule D (Form 990) 2019
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Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 45,083,710
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a -428,122
b Donated services and use of facilities ......... 2b 249,240
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e -178,882
3 Subtract line 2e from line 1.................. 3 45,262,592
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 139,184
b Other (Describe in Part XIII.) ........... 4b -824,773
c Add lines 4a and 4b.................... 4c -685,589
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 44,577,003
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 24,377,900
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a 249,240
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 824,773
e Add lines 2a through 2d.................... 2e 1,074,013
3 Subtract line 2e from line 1................... 3 23,303,887
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 139,184
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b..................... 4c 139,184
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 23,443,071
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART V, LINE 4: THE EARNINGS OF THE ENDOWMENT FUNDS ARE TO BE USED TO UNDERWRITE THE OPERATIONS OF THE ORGANIZATION. NET ASSETS WITH DONOR RESTRICTIONS THAT ARE PERPETUAL IN NATURE ARE RESTRICTED TO INVESTMENTS IN ENDOWMENTS, WHEREAS THE INTEREST AND DIVIDEND INCOME CAN BE APPROPRIATED TO SUPPORT THE ORGANIZATION'S PROGRAMS. THE RELATED REALIZED AND UNREALIZED GAINS ON INVESTMENTS ARE REQUIRED TO BE ADDED TO THE RESTRICTED NET ASSETS THAT ARE PERPETUAL IN NATURE FOR GROWTH PURPOSES. THE ORGANIZATION MAINTAINS A BROADLY DIVERSIFIED INVESTMENT PORTFOLIO. THE CURRENT SPENDING POLICY IS TO APPROPRIATE FOR OPERATIONS IN EACH CALENDAR YEAR AMOUNTS THAT ARE EARNED ON ITS ENDOWMENT. DURING THE YEAR ENDED JUNE 30, 2020, THE ORGANIZATION RECEIVED A CLARIFICATION FROM THE DONOR'S INVESTMENT MANAGER THAT $300,000 OF THE ORIGINAL ENDOWMENT AMOUNT OF $500,000 WAS NOT RESTRICTED BY THE DONOR. THE INVESTMENT BALANCE IN AN AMOUNT OF $215,688 RELATED TO THE ORIGINAL $300,000 ENDOWMENT WAS RECLASSIFIED FROM NET ASSETS WITH DONOR RESTRICTIONS TO NET ASSETS WITHOUT DONOR RESTRICTIONS ON CONSOLIDATED STATEMENT OF ACTIVITIES. THE ORGANIZATION TRANSFERRED THIS AMOUNT FROM THE INVESTMENT ACCOUNT HELD FOR THE ENDOWMENT IN JULY 2020. FROM TIME TO TIME, THE FAIR VALUE OF INVESTMENTS ASSOCIATED WITH THE ENDOWMENT FUND MAY FALL BELOW THE LEVEL THAT THE DONOR OR THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA) REQUIRES THE ORGANIZATION TO RETAIN AS A FUND OF PERPETUAL DURATION. AS OF JUNE 30, 2020 AND 2019, THE ENDOWMENT FUND HAD A DEFICIENCY OF $55,819 AND $91,007, RESPECTIVELY. THE ORIGINAL VALUE OF THIS ENDOWMENT WAS $200,000 AND $500,000, RESPECTIVELY. THE DECREASE OF $300,000 IN THE ORIGINAL VALUE IS DUE TO THE RECLASSIFICATION AS EXPLAINED IN THE ABOVE PARAGRAPH. THIS DEFICIENCY RESULTED FROM UNFAVORABLE MARKET FLUCTUATIONS AND CONTINUED APPROPRIATION OF THE INTEREST AND DIVIDEND INCOME AS STIPULATED BY THE DONOR. NET ASSETS WITH DONOR RESTRICTIONS SUBJECT TO THE PASSAGE OF TIME OR PURPOSE RESTRICTED IN THE TOTAL AMOUNT OF $343,433 AND $468,940 WERE RELEASED FROM DONOR RESTRICTIONS BY INCURRING EXPENSES SATISFYING THE RESTRICTED PURPOSE OR BY OCCURRENCE OF THE PASSAGE OF TIME OR OTHER EVENTS SPECIFIED BY DONORS IN THE YEARS ENDED JUNE 30, 2020 AND 2019, RESPECTIVELY.
PART X, LINE 2: CITYMEALS IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ALL OF CITYMEALS' ACTIVITIES WERE PERFORMED IN ACCORDANCE WITH ITS TAX-EXEMPT PURPOSE. CITYMEALS IS NOT CLASSIFIED AS A PRIVATE FOUNDATION, AND IS SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT), IF APPLICABLE. FOR THE YEARS ENDED JUNE 30, 2020 AND 2019, CITYMEALS DID NOT HAVE MATERIAL UBIT EXPENSES AND LIABILITIES. THE LLC IS TREATED AS A DISREGARDED ENTITY FOR TAX PURPOSES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THESE CONSOLIDATED FINANCIAL STATEMENTS.
PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES NETTED AGAINST SPECIAL EVENTS REVENUE -824,773.
PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES NETTED AGAINST SPECIAL EVENTS REVENUE 824,773.
Schedule D (Form 990) 2019


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