Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - W990 Department of the Treasury Internal Revenue Service A For the 2010 calendar year, or tax year beginning 01-01-2010 Check if applicable Address change Name change Initial return Temtinated Amended return Application pending Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) OMB No 1545-0047 2010 Open to Public organization may have to use a copy ofthis return to satisfy state reporting requirements Inspection Name of organization COMMUNITY AID INC and ending 12-31-2010 Doing Business As Number and street (or 0 box if mail is not delivered to street address) 4833 PIKE Room/suite Employer identification number Telephone number (717)412-7706 City or town, state or country, and ZIP 4 MECHANICSBURG, PA 17050 Gross receipts 2,800,430 Name and address ofprincipal officer GLENN CHANDLER 4833 CARLISLE PIKE 17050 If I Tax--exempt status )1 (insert no) 4947(a)(1) or 527 l7501(c)(3) 501(c)( H(c) Website:I'- NET H(b) Are all affiliates included? H(a) Is this a group return for affi|iates7 Yes '7 No |_Yes No attach a list (see instructions) Group exemption number Form of organization '7 Corporation Trust Association Other Summary 1 Briefly describe the organization's mission or most significant activities COMMUNITY AID IS A FAITH BASED NON-PROFIT CORPORATION WITH THE PRIMARY PURPOSE OF RAISING FUNDS FOR DISTRIBUTION TO LOCAL SCHOOLS, CHURCHES, AND NON-PROFIT CHARITABLE ORGANIZATIONS COMMUNITY AID ASPIRES TO SERVE THE COMMUNITY BY CREATING GOOD PAYING JOBS WHICH PROVIDE ON-SITE TRAINING AND COACHING FOR NEIGHBORS THEY DESIRE TO IMPROVE THE QUALITY OF LIFE FOR THE INDIVIDUALS AND FAMILIES IN THE COMMUNITY BY PROVIDING CLOTHING AND CASH GRANTS THROUGH PARTNER CHURCHES, AND BY OFFERING ITEMS FOR RESALE AT AFFORDABLE PRICES THAT MEET THE NEEDS OF ECONOMICALLY CHALLENGED NEIGHBORS Year of formation 2009 State of legal domicile PA Check this box ifthe organization discontinued its operations or disposed of more than 25% ofits net assets Signature Block 2 3 Number ofvoting members ofthe governing body (Part VI, line 1a) 3 2 4 Number ofindependent voting members ofthe governing body (Part VI, line 1b) 4 1 5 Totalnumberofindividuals employedinca|endaryear2010 (PartV,|ine 2a) 5 107 6 Total number ofvolunteers (estimate if necessary) 6 50 7aTota| unrelated business revenue from Part column (C), line 12 7a 0 Net unrelated business taxable income from Form 990-T, line 34 7b 0 Prior Year Current Year Contributions and grants (Part line 1h) 49,400 620,953 9 Program service revenue 2g) 428,098 2,175,818 10 Investmentincome (A), lines 3,4,and 7d) 32 513 I 11 Other revenue 5,6d,8c,9c,10c,and11e) 0 3,146 12 Total revenue--add lines 8 through 11 (must equal Part column (A), line 12) 477,530 2,800,430 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) 4,354 233,347 14 Benefits paid to or for members (Part IX, column (A), line 4) 0 0 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5- 10) 242,939 770,967 16a Professional fundraising fees (Part IX, column (A), line 11e) 0 0 Total fundraising expenses (Part column (D), line 25) II-251426 17 Other expenses (PartIX,co|umn 11a--11d,11f--24f) 306,232 1,361,718 18 Totalexpenses Add lines 13-17 (must equa|PartIX,co|umn (A), line 25) 553,525 2,366,032 19 Revenue less expenses Subtract line 18 from line 12 -75,995 434,398 3 Beginninygegfr Current End of Year fig 20 Totalassets (Part X,|ine 16) 417,989 899,364 E-E 21 Total liabilities (Part X, line 26) 493,984 543,575 22 Net assets orfund balances Subtract line 21 from line 20 -75,995 355,789 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. 2011-08-04 Sign Sig nature of officer Date Here GLENN CHANDLER DIRECTOR Type or print name and title Preparer's signature Check lf Self' PTIN preparer'5 name LARRY SHAUB LARRY SHAUB a employed Pald Firm's name 1- REINSEL KUNTZ LESHER LLP . Firm 5 EIN I- re arer Firm's address 1330 BROADCASTING ROAD PO BOX 7008 Ph one no I- (610) 376- Use Only 1595 WYOMISSING, PA 196106008 May the IRS discuss this return with the preparer shown above? (see instructions) I7 Yes I-- No For Paperwork Reduction Act Notice, see the separate instructions. Cat No 11282Y Form 990 (2010) Form 990 (2010) Page 2 Statement of Program Service Accomplishments CheckifSchedu|eO containsa response to any questionin this . . . . . . . . . 1 Briefly describe the organization's mission TO SERVE THE COMMUNITY BY CREATING GOOD PAYING JOBS WHICH PROVIDE ON-SITE TRAINING AND COACHING FOR COMMUNITY MEMBERS TO IMPROVE THE QUALITY OF LIFE FORTHE INDIVIDUALS AND FAMILIES THROUGHOUT THE COMMUNITY BY PROVIDING CLOTHING AND CASH GRANTS THROUGH PARTNER BY OFFERING ITEMS FOR RESALE AT AFFORDABLE PRICES THAT MEET THE NEEDS OF ECONOMICALLY CHALLENGED NEIGHBORS 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ7 . . . . . . . . . . . . . . . . . . . . I_Yes If"Yes," describe these new services on Schedule 0 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services|_YesI7No If"Yes," describe these changes on Schedule 0 4 Describe the exempt purpose achievements for each ofthe organization's three largest program services by expenses Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount ofgrants and allocations to others, the total expenses, and revenue, ifany, for each program service reported 4a (Code (Expenses 1,945,141 including grants of 20,640 (Revenue 2,175,818 COMMUNITY AID OPERATES A RETAIL STORE OPEN TO THE PUBLIC WHERE NEW AND SECOND-HAND CLOTHING, SHOES, HOUSEHOLD ITEMS, ETC ARE AVAILABLE AT AFFORDABLE PRICES TO THOSE WHO ARE ECONOMICALLY CHALLENGED IN 2010, 769 CLOTHING VOUCHERS WERE GIVEN TO ORGANIZATIONS WITHIN THE COMMUNITY FOR THEIR MEMBERS AND PATRONS TO USE AT THE STORE VOUCHER VALUES RANGED FROM $20 TO $40 EACH 4b (Code (Expenses 212,707 including grants of 212,707 (Revenue COMMUNITY AID IS DEDICATED TO IMPROVING THE QUALITY OF LIFE FOR THE INDIVIUALS AND FAMILIES IN THE LOCAL COMMUNITY BY PROVIDING CASH GRANTS TO LOCAL SCHOOLS, CHURCHES, SYNAGOGUES, TEMPLES AND NON-PROFIT ORGANIZATIONS IN 2010, GRANTS WERE GIVEN TO 45 ORGANIZATIONS WITHIN THE SURROUNDING COMMUNITY TO SUPPORT IMPROVING THE QUALITY OF LIFE IN THAT AREA 4.: (Code (Expenses including grants of (Revenue 4d Other program services (Describe in Schedule 0) (Expenses including grants of$ (Revenue 4e Total program service expensesli-$ 2,1 5 7,84 8 Form 990 (2010) Form 990 (201020a Page 3 Checklist of Required Schedules Yes No Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," Yes complete Schedule Ag 1 Is the organization required to complete Schedule B, Schedule ofContributors (see instruction)? 2 No Did the organization engage in direct or indirect political campaign activities on behalfofor in opposition to No candidates for public office? If "Yes,"complete Schedule C, Part I 3 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) No election in effect during the tax year? If "Yes,"complete Schedule C, Part II 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes/complete Schedule C, Part 5 0 Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment ofamounts in such funds or accounts? If "Yes,"complete Schedule D, PartI 5 0 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas or historic structures? If "Yes,"complete Schedule D, Part II 7 0 Did the organization maintain collections of works ofart, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part . 3 0 Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part I 9 0 Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi- 10 No endowments? If "Yes,"complete Schedule D, Part Ifthe organization's answerto any ofthe following questions is 'Yes,'then complete Schedule D, Parts VI, VII, IX, or as applicable Did the organization report an amount for land, buildings, and equipment in Part X, |ine10? If "Yes/complete Schedule D, Part VLE 113 es Did the organization report an amount for investments--other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes/complete Schedule D, Part VINE 1-15 0 Did the organization report an amount for investments--program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes/complete Schedule D, Part VIILE 11'? 0 Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets reported in Part X, line 16? If "Yes,"complete Schedule D, Part 11d 0 Did the organization report an amount for other liabilities in Part X, line 25? If "Yes,"complete Schedule D, Part XE No 11e Did the organization's separate or consolidated financial statements forthe tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes,"complete 1" Yes Schedule D, Part X. Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI, XII, and 123 yes Was the organization included in consolidated, independent audited financial statements forthe tax year? If "Yes," and if the organization answered 'No'to line 12a, then completing Schedule D, Parts XI, XII, and is optional 12b 0 Is the organization a school described in section If "Yes,"complete ScheduleE 13 Did the organization maintain an office, employees, or agents outside ofthe United States? 14a No Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If "Yes," complete Schedule F, Pan'sIand IV . 14b 0 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or assistance to any organization or entity located outside the If "Yes,"complete ScheduleF, Parts II and IV 15 0 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or assistance to individuals located outside the If "Yes/complete ScheduleF, Parts and IV 15 0 Did the organization report a total of more than $15,000, ofexpenses for professional fundraising services on 17 No Part IX, column (A), lines 6 and 1 1e? If "Yes,"complete Schedule G, Part I (see instructions) Did the organization report more than $15,000 total offundraising event gross income and contributions on Part lines 1c and 8a? If "Yes,"complete Schedule G, Part II 13 0 Did the organization report more than $15,000 ofgross income from gaming activities on Part line 9a? If 19 No "Yes, complete Schedule G, Part Did the organization operate one or more hospitals? If "Yes,"complete ScheduleH 20a No If"Yes" to line 20a, did the organization attach its audited financial statement to this return? Note. Some Form 20b 990 filers that operate one or more hospitals must attach audited financial statements (see instructions) Form 990 (2010) Form 990 (2010Part I I IV Part I and V, line 1 Page 4 Checklist of Required Schedules (continued) Did the organization report more than $5,000 ofgrants and other assistance to governments and organizations in 21 Yes the United States on Part IX, column (A), line 1? If "Yes/complete Schedule I, Parts I and II Did the organization report more than $5,000 ofgrants and other assistance to individuals in the United States 22 on Part IX, column (A), line If "Yes,"complete Schedule I, Parts I and 0 Did the organization answer "Yes" to Part VII, Section A, questions 3, 4, or 5, about compensation ofthe organization's current and former officers, directors, trustees, key employees, and highest compensated 23 0 employees'? If "Yes," complete Schedule] Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as ofthe last day ofthe year, that was issued after December 31, 2002? If "Yes,"answerlmes 24b--24d and complete Schedule K. If "NoDid the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds'? 24C Did the organization act as an "on beha|fof" issuer for bonds outstanding at any time during the year? 24d Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes/complete Schedule L, Part I 253 N0 Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any ofthe organization's prior Forms 990 or 990-EZ7 If 25'! N0 "Yes, complete Schedule L, Part I Was a loan to or by a current orformer officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as ofthe end ofthe organization's tax year'? If "Yes/complete Schedule L, 26 Yes Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If "Yes," 27 N0 complete Schedule L, Part Was the organization a party to a business transaction with one ofthe following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) A current or former officer, director, trustee, or key employee? If "Yes,"complete Schedule L, Part 28a Yes A family member ofa current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV 23b 0 An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes/complete Schedule L, Part IV 23'? es Did the organization receive more than $25,000 in non-cash contributions? If "Yes/complete Schedule ME 29 Yes Did the organization receive contributions ofart, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes,"complete Schedule 30 0 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes/complete Schedule N, 31 Did the organization sell, exchange, dispose of, ortransfer more than 25% ofits net assets? If "Yes/complete Schedule N, Part II 32 0 Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-37 If "Yes/complete Schedule R, PartI 33 0 Was the organization related to any tax-exempt or taxable entity? If "Yes,"complete Schedule R, Parts II, IV, 34 Is any related organization a controlled entity within the meaning ofsection 35 NO Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 5 If "Yes/complete Schedule R, Part V, line 2 I_Yes |7No Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, lme 2 35 0 Did the organization conduct more than 5% ofits activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes/complete Schedule R, Part VI 37 0 Did the organization complete Schedule and provide explanations in Schedule 0 for Part VI, lines 11 and 197 Note.A|| Form 990 filers are required to complete Schedule 33 es Form 990 (2010) Form 990 (2010) Statements Regarding Other IRS Filings and Tax Compliance Page 5 Check ifSchedu|e 0 contains a response to any question in this Part Yes No 1a Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable 1a 2 Enterthe number of Forms W-2G included in line la Enter-0- if not applicable 1 0 Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? 1C 2a Enter the number ofemployees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return 2a 107 Ifat least one is reported on line 2a, did the organization file all required federal employment tax returns? 2b Yes Note. Ifthe sum oflines 1a and 2a is greaterthan 250, you may be required to e-file (see instructions) 3a Did the organization have unrelated business gross income of$1,000 or more during the year'? 3a No If"Yes," has it filed a Form 990-T for this year? If "No,"provide an explanation In Schedule 0 3b 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or otherfinancial account)? 43 N0 If"Yes," enterthe name ofthe foreign country I-- See instructions forfiling requirements for Form TD 90-22 1, Report of Foreign Bank and Financial Accounts 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year'? 5a No Did any taxable party notify the organization that it was or IS a party to a prohibited tax shelter transaction? 5b No If"Yes" to line 5a or 5b, did the organization file Form 8886-T7 5c 6a Does the organization have annual gross receipts that are normally greaterthan $100,000, and did the 6a No organization solicit any contributions that were not tax deductible? If"Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? 6b 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of$75 made partly as a contribution and partly for goods and 7a No services provided to the payor7 If"Yes," did the organization notify the donor ofthe value ofthe goods or services provided? 7b Did the organization sell, exchange, or otherwise dispose oftangible personal property for which it was required to fi|eForm8282If"Yes," indicate the number of Forms 8282 filed during the year 7d Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e N0 Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 7f No Ifthe organization received a contribution ofqualified intellectual property, did the organization file Form 8899 as required? 79 N0 Ifthe organization received a contribution ofcars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C7 7h N0 8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year'? 8 9 Sponsoring organizations maintaining donor advised funds. Did the organization make any taxable distributions under section 49667 9a Did the organization make a distribution to a donor, donor advisor, or related person? 9b 10 Section 501(c)(7) organizations. nter Initiation fees and capital contributions included on Part line 12 10a Gross receipts, included on Form 990, Part line 12, for public use ofclub 10b facilities 11 Section 501(c)(12) organizations. nter Gross income from members or shareholders 11a Gross income from other sources (Do not net amounts due or paid to other sources againstamounts due or received from them) 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 10417 12a If"Yes," enter the amount oftax-exempt interest received or accrued during the 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? Note. See the instructions for additional information the organization must report on Schedule 0 133 Enter the amount of reserves the organization IS required to maintain by the states in which the organization IS licensed to issue qualified health plans 13'' Enterthe amount of reserves on hand 13c 14a Did the organization receive any payments for indoor tanning services during the tax year? 14a No If "Yes," has it filed a Form 720 to report these payments? If "No/provide an explanation in Schedule 0 14b Form 990 (2010) Form 990 (2010) Page 5 Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See |l'lStl'UCt|0l'lS. Check ifSchedu|e 0 contains a response to any question in this Part VI Section A. Governing Body and Management Yes No 1a Enter the number ofvoting members ofthe governing body at the end ofthe tax year 1a 2 Enter the number ofvoting members included in line 1a, above, who are independent 1b 1 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee,or key employee? 2 N0 3 Did the organization delegate control over management duties customarily performed by or underthe direct supervision of officers, directors ortrustees, or key employees to a management company or other person? . . 3 N0 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? N0 Did the organization become aware during the year ofa significant diversion ofthe organization's assets? Yes Does the organization have members or stockholders? No 7a Does the organization have members, stockholders, or other persons who may elect one or more members ofthe governing body? 7a N0 Are any decisions ofthe governing body subject to approval by members, stockholders, or other persons'? 7b No 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following The governing body? 8a Yes Each committee with authority to act on behalf ofthe governing body? 8b No 9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If"Yes," provide the names and addresses in Schedule Section B. Policies (This Section requests information about policies not required by the Internal Revenue Code.) Yes No 10a Does the organization have local chapters, branches, or affiliates? 10a No If"Yes," does the organization have written policies and procedures governing the activities ofsuch chapters, affiliates, and branches to ensure their operations are consistent with those ofthe organization? 10b 11a Has the organization provided a copy ofthis Form 990 to all members ofits governing body before filing the form? 11a Yes Describe in Schedule 0 the process, ifany, used by the organization to review this Form 990 12a Does the organization have a written conflict ofinterest policy'-' If "No,"go to [me 13 12a Yes Are officers, directors ortrustees, and key employees required to disclose annually interests that could give rise to conflicts? 12b Yes Does the organization regularly and consistently monitor and enforce compliance with the policy'? If"Yes," describe in Schedule 0 how this is done 12C Yes 13 Does the organization have a written whistleblower policy'-' 13 Yes 14 Does the organization have a written document retention and destruction policy? 14 Yes 15 Did the process for determining compensation ofthe following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation ofthe deliberation and decision? The organization's CEO, Executive Director, or top management official 15a Yes Other officers or key employees ofthe organization 15b No If"Yes" to line 15a or 15b, describe the process in Schedule 0 (See instructions) 16a Did the organization invest in, contribute assets to, or participate in a Joint venture or similar arrangement with a taxable entity during the year? 153 N0 If"Yes," has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in Joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's exempt status with respect to such arrangements? 16b Section C. Disclosure 17 18 19 20 List the States with which a copy ofthis Form 990 is required to be filed!-PA Section 6104 requires an organization to make its Form 1023 (or 1024 ifapplicable), 990, and 990-T (501(c) (3)s only) available for public inspection Indicate how you make these available Check all that apply Own website Another's website Describe in Schedule 0 whether (and ifso, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public See Additional Data Table l7 Upon request State the name, physical address, and telephone number ofthe person who possesses the books and records ofthe organization THE ORGANIZATION 4833 CARLISLE PIKE 17050 (717) 412-7706 Form 990 (2010) Form 990 (2010) Page 7 Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors CheckifSchedu|eO containsa response to any questionin this . . . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's tax year I List all ofthe organization's current officers, directors, trustees (whether individuals or organizations), regardless ofamount ofcompensation, and current key employees Enter -0- in columns (D), (E), and (F) if no compensation was paid I List all ofthe organization's current key employees, ifany See instructions for definition of"key employee I List the organization's five current highest compensated employees (otherthan an officer, director, trustee or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations I List all ofthe organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations I List all ofthe organization's former directors ortrusteesthat received, in the capacity as a former director or trustee ofthe organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest compensated employees, and former such persons Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee (A) (B) (C) (D) (E) (F) Name and Title Average Position (check all Reportable Reportable Estimated hours thatapply) compensation compensation amount ofother per I from the from related compensation week 3 3,5 organization (W- organizations from the (describe 5 I 1-13 (W- 2/1099- organization and 11 C: hours El. _n MISC) related for 3 3 FBI 3 organizations related 3 3 organizations 5 -- In 3 Schedule O) I1 (1) RAUL RIVEROS PRESIDENT 2 00 0 0 0 (2) SARAH STURGIS SECRETARY 1 00 0 0 0 (3) SHERRY JOHNSON THROUGH 5312010 TREASURER 1 00 0 0 0 (4) GLENN CHANDLER DIRECTOR 70 00 83,177 0 9,315 Form 990 (2010) Form 990 (2010) Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) Page 8 (A) (B) (C) (D) (E) Name and Title Average Position (check all Reportable Reportable hours that apply) compensation compensation per In I from the from related week 3 3,5 organization (W- organizations (describe :9 (W- 2/1099- hours 3 _n MISCrelated 3 El. organizations -- In EL 5 .1, Schedule 3- i1.- rt: 0) I1 (F) Estimated amount of other compensation from the organization and related organizations Totalfrom continuation sheets to Part VII,SectionA . . . . Total (add lines 83.177 9.315 2 Total number ofindividuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organization!-0 Yes No 3 Did the organization list any former officer, director ortrustee, key employee, or highest compensated employee on line 1a? If 5chedui'eJforsuch individual . . . . . . . . . . . . . N0 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes/complete Schedulelforsuch individual . . . . . . . . . . . . . . . . . . . . . . . . . . N0 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization'? If "Yes/complete Schedulelforsuch person . . . . No Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 ofcompensation from the organization (A) (B) (C) Name and business address Description of services Compensation 2 Total number ofindependent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization II-0 Form 990 (2010) Form 990 (2010) Emil Statement of Revenue Page 9 (A) Total revenue (3) Related or exempt function revenue (C) Unrelated business revenue (D) Revenue excluded fro tax under sechons 512, 513, or 514 igitte, grants er enmunte -Eentrihtitiens, and ether '.5iI'I1l 1a Federated campaigns . . 1a Membership dues 1b Fundraisingevents . . . . 1c Related organizations 1d Government rants (contributions) 1.3 All other contributions, gifts, grants, and 1f similar amounts not included above Noncash contributions included in lines 1a--1f Total. Add lines 1a-1f 620,953 620,953 620,953 Service Fteventie 2a THRIFT STORE Business Code 453310 2,175,818 2,175,818 All other program service revenue Total. Add lines 2a--2f 2,175,818 Other Ftevenue 6a Investment income (including dividends, interest and other similar amounts) Income from investment of tax--exempt bond proceeds Royalties Real 513 513 (ii) Personal Gross Rents Less rental expenses Rental income or (loss) Net rental income or (loss) 7a Securities (ii) Other Gross amount from sales of assets other than inventory Less cost or other basis and sales expenses Gain or (loss) Net gain or (loss) 8a Gross income from fundraising events (not including ofcontributions reported on line 1c) See Part IV, line 18 a Less direct expenses . . . Net income or (loss) from fundraising events Ir Gross income from gaming activities See Part IV, line 19 Less direct expenses Net income or (loss) from gaming activities 10aGross sales of inventory, less returns and allowances a Less cost ofgoods sold . . Net income or (loss) from sales ofinventory Miscellaneous Revenue Business Code INCOME All other revenue 12 Total. Add lines 11a--11d Total revenue. See Instructions 900099 3,146 3,146 3,146 2,800,430 2,175,818 0 3,659 Form 990 (2010) Form 990 (2010) Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D). Page 10 Do not include amounts reported on lines 6b, (A) (B) (C) (ED) Totalexpenses rogram service anagement an un raising 7b! 8b! 9b! and 10'' ?f Part VHL expenses general expenses expenses 1 Grants and other assistance to governments and organizations in the See Part IV, line 21 233,347 233,347 2 Grants and other assistance to individuals in the See Part IV, line 22 3 Grants and other assistance to governments, organizations, and individuals outside the See Part IV, lines 15 and 16 Benefits paid to or for members 5 Compensation ofcurrent officers, directors, trustees, and key employees 92.492 92.492 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 7 Other salaries and wages 563,620 535,751 27,869 Pension plan contributions (include section 401(k) and section 403(b) employer contributions) 9 Other employee benefits 53,265 53,265 10 Payroll taxes 61,590 51,016 10,574 a Fees for services (non-employees) Management Legal 1,624 1,624 Accounting 4,530 4,530 Lobbying Professional fundraising services See Part IV, line 17 Investment management fees Other 5,282 5,282 12 Advertising and promotion 41,004 41,004 13 Office expenses 39,894 31,193 8,701 14 Information technology 15 Royalties 16 0 upa nc 391,739 355,314 18,700 17,725 17 Travel 20,928 20,511 417 18 Payments oftravel or entertainment expenses for any federal, state, or local public officials 19 Conferences, conventions, and meetings 20 Interest 12,175 12,175 21 Payments to affiliates 22 Depreciation, depletion, and amortization 96,840 91,998 4,842 23 Insurance 15,754 14,814 940 24 Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24f Ifline 24famount exceeds 10% of line 25, column (A) amount, list line 24fexpenses on Schedule O) a THRIFT STO RE EXPENSE 620,953 620,953 0 MISCELLANEOUS 41,959 41,299 660 REAL ESTATE TAXES 31,060 29,507 1,553 RECONDITIONING COSTS 30,532 30,532 0 DISPOSAL COSTS 7,444 7,344 100 All other expenses 25 Total functional expenses. Add lines 1 through 24f 2,355,032 2,157,343 131,753 25,425 26 Joint costs. Check here II- iffollowing SOP 98-2 (ASC 958-720) Complete this line only ifthe organization reported in column (B) Joint costs from a combined educational campaign and fundraising solicitation Form 990 (2010) Form 990 (2010) Balance Sheet Page 11 (A) (B) Beginning ofyear End ofyear 1 Cash--non-interest-bearing 1 2 Savings and temporary cash investments 58.897 2 377.035 3 Pledges and grants receivable, net 3 4 Accounts receivable, net 4 8.038 5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule 5 6 Receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers, and sponsoring organizations ofsection 501(c)(9) voluntary employees' beneficiary organizations (see instructions) 3 Schedule 6 7 Notes and loans receivable, net 7 'Ii Inventories for sale or use 49.400 8 46.786 9 Prepaid expenses and deferred charges 31.788 9 80.134 10a Land, buildings, and equipment cost or other basis Complete Part 474.879 VI of ScheduleD 10a Less accumulated depreciation 10b 120.474 258.807 10c 354.405 11 Investments--pub|ic|y traded securities 11 12 Investments--other securities See Part IV, line 11 12 13 Investments--program-related See Part IV, line 11 13 14 Intangible assets 14 15 Other assets See Part IV, line 11 21.319 15 34.988 16 TotaIassets.Add lines 1 through 15 (must equal line 34) 417.989 16 899.384 17 Accounts payable and accrued expenses 47.801 17 175.088 18 Grants payable 18 19 Deferred revenue 19 20 Tax-exempt bond liabilities 20 21 Escrow or custodial account liability Complete Part IVofScheduleD 21 22 Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified 3 persons Complete Part II of ScheduleL 425.074 22 326.722 23 Secured mortgages and notes payable to unrelated third parties 21.109 23 41.785 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities Complete Part ofSchedu|e 25 26 Total liabilities. Add lines 17 through 25 493,984 26 543,575 uh Organizations that follow SFAS 117, check here II- |7 and complete lines 27 3 through 29, and lines 33 and 34. 27 Unrestricted net assets -75.995 27 355.789 28 Temporarily restricted net assets 28 29 Permanently restricted net assets 29 Organizations that do not follow SFAS 117, check here and complete :5 lines 30 through 34. 30 Capital stock ortrust principal, or current funds 30 31 Paid-in or equipment fund 31 -527 32 Retained earnings, endowment, accumulated income, or other funds 32 33 Total net assets or fund balances -75.995 33 355.789 34 Total liabilities and net assets/fund balances 417,989 34 899,364 Form 990 (2010) Form 990 (2010) Page 12 Reconcilliation of Net Assets Check ifSchedu|e 0 contains a response to any question in this Part XI 1 Total revenue (must equal Part column (A), line 12) 1 2,800,430 2 Total expenses (must equal Part IX, column (A), line 25) 2 2,366,032 3 Revenue less expenses Subtract line 2 from line 1 3 434,398 4 Net assets orfund balances at beginning ofyear (must equal Part X, line 33, column 4 -75,995 5 Other changes in net assets or fund balances (explain in Schedule 0) 5 -2,614 6 Net assets orfund balances at end ofyear Combine lines 3, 4, and 5 (must equal Part X, line 33, column . . . . . . 6 355,789 Financial Statements and Reporting Check ifSchedu|e 0 contains a response to any question in this Part XII Yes No 1 Accounting method used to prepare the Form 990 Cash I7 Accrual |_Other Ifthe organization changed its method ofaccounting from a prior year or checked "Other," explain in Schedule 0 2a Were the organization's financial statements compiled or reviewed by an independent accountant? 2a No Were the organization's financial statements audited by an independent accountant? 2b Yes If"Yes,"to 2a or 2b, does the organization have a committee that assumes responsibility for oversight ofthe audit, review, or compilation ofits financial statements and selection ofan independent accountant? Ifthe organization changed either its oversight process or selection process during the tax year, explain in Schedule 0 2c N0 If"Yes" to line 2a or2b, check a box below to indicate whetherthe financial statements forthe year were issued on a separate basis, consolidated basis, or both I7 Separate basis Consolidated basis Both consolidated and separated basis 3a As a result ofa federal award, was the organization required to undergo an audit or audits as set forth in the Single AuditAct and OMB Circu|arA-1337 33 N0 If"Yes," did the organization undergo the required audit or audits'? Ifthe organization did not undergo the required 3b audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits Form 990 (2010) Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - SCHEDULE A (Form 990 or 990EZ) Department of the Treasury Internal Revenue Servrce OMB No 1545-0047 2010 Public Charity Status and Public Support Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Open to Public Inspection It Attach to Form 990 or Form 990-EZ. It See separate instructions. Name of the organrzatron COMMUNITY AID INC Employer identification number 26-4376213 Reason for Public Charity Status (All organrzatrons must complete part.) See Instructrons The organrzatron Is not a prrvate foundatron because It Is (For lrnes 1 through 11, check only one box) 1 A church, conventron ofchurches, or assocratron ofchurches In section 2 A school In section (Attach Schedule E) 3 A hosprtal or a cooperatrve hosprtal servrce organrzatron In section 4 A medrcal research organrzatron operated In conjunctron a hosprtal In section Enterthe hospIta|'s name, crty, and state 5 An organrzatron operated for the benefrt ofa college or owned or operated by a governmental unrt In section (Complete Part II) 6 A federal, state, or local government or governmental unrt In section 7 An organrzatron that normally recerves a substantral part ofrts support from a governmental unrt or from the general publrc In section 170(b)(1)(A)(vi) (Complete Part II 8 A communrty trust In section 170(b)(1)(A)(vi) (Complete Part II) 9 I7 An organrzatron that normally recerves (1) more than 331/3% ofrts support from fees, and gross recerpts from related to Its exempt functIons--sub_1ect to certarn exceptrons, and (2) no more than 331/3% of Its support from gross Investment Income and unrelated busrness taxable Income (less sectron 511 tax) from busrnesses acqurred by the organrzatron after June 30,1975 See section 509(a)(2). (Complete Part 10 An organrzatron organrzed and operated exclusrvely to test for publrc safety Seesection 509(a)(4). 11 An organrzatron organrzed and operated exclusrvely for the benefrt of, to perform the functrons of, orto carry out the purposes of one or more supported organrzatrons In sectron 509(a)(1) or sectron 509(a)(2) See section 509(a)(3). Check the box that the type organrzatron and complete lrnes 11e through 11h a I_TypeI - - Other By box, I that the organrzatron Is not controlled drrectly or Indrrectly by one or more drsqualrfred persons otherthan foundatron managers and otherthan one or more supported organrzatrons In sectron 509(a)(1) or sectron 509(a)(2) Ifthe organrzatron recerved a determrnatron from the IRS that It Is a Type I, Type II or Type organrzatron, check box I- Srnce August 17,2006, has the organrzatron accepted any or from any ofthe followrng persons'-' a person who drrectly or Indrrectly controls, erther alone ortogether persons In (II) Yes No and below, the body ofthe the supported organrzatron? 11g(i) (ii) a famrly member ofa person In (I) above? 11g(ii) a 35% controlled ofa person In (I) or (II) above? Provrde the followrng Informatron about the supported organIzatIon(s) (iv) Type of IS the (V) (W) (5) Organization In you notrfy the Is the (vii) Name of (ii) (descnbed on I I organrzatron In organrzatron In C0 lste "1 I I Amount of supported EIN Irnes 1- 9 above our ovemm C0 0 C0 Organlze su ort? In the 7 Support organrzatron sectron document-, PP (see inst ruct ionsTotal For Paperwork Reducuon ActNo1Ice, see the for Form 990 Cat No 11285F Schedule A (Form 990 or 990-EZ) 2010 Page 2 i Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1) (Complete only if you checked the box on line 5, 7, or 8 of PartI or if the organization failed to qualify under Part If the organization fails to qualify under the tests listed below, please complete Part Section A. Public Support Calendar year (orfiscal year beginning 1 6 (a)2006 (b)2007 (c)2D08 (d)2009 (e)2010 (f)T0ta| Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants") Tax revenues levied for the organization's benefit and either paid to or expended on its behalf The value ofservices orfacilities furnished by a governmental unit to the organization without charge Total.Add lines 1 through 3 The portion of total contributions by each person (otherthan a governmental unit or publicly supported organization) included on line 1 that exceeds 2?/o ofthe amount shown on line 11, column (F) Public Support. Subtract line 5 from line 4 Section B. Total Support Calendar year (orfiscal year beginning 7 8 10 11 12 13 (a)2006 (b)2007 (c)2D08 (d)2009 (e)201O (f)Tota| in)F Amounts from line 4 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources Net income from unrelated business activities, whether or not the business IS regularly carried on Other income Do not include gain or loss from the sale ofcapital assets (Explain in Part IV) Total support (Add lines 7 through 10) Gross receipts from related activities, etc (See instructions) I 12 I First Five Years Ifthe Form 990 IS for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 14 15 16a 17a 18 Public Support Percentage for 2010 (line 6 column divided by line 11 column 14 15 33 1/3?/o support test--2010.Ifthe organization did not check the box on line 13, and line 14 IS 33 1/3% or more, check this box and stop here.The organization qualifies as a publicly supported organization Fl- 33 1/3?/o support test--2009. Ifthe organization did not check the box on line 13 or 16a, and line 15 IS 33 1/3% or more, check this Public Support Percentage for 2009 Schedule A, Part II, line 14 box and stop here.The organization qualifies as a publicly supported organization FI- organization did not check a box on line 13, 16a, or 16b and line 14 IS 10% or more, and Ifthe organization meets the "facts and circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly supported organization FI- test--2009. Ifthe organization did not check a box on line 13, 16a,16b, or 17a and line 15 IS 10% or more, and Ifthe organization meets the "facts and circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly supported organization FI- Private Foundation Ifthe organization did not check a box on line 13, 16a,16b, 17a or 17b, check this box and see instructions FI- Schedule A (Form 990 or 990-EZ) 2010 Schedule A (Form 990 or 990-EZ) 2010 Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Page 3 Part II. If the organization falls to qualify under the tests listed below, please complete Part II.) Section A. Public Support Calendar year (orfiscal year beginning 1 7a 8 in)I" Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants Gross receipts from admissions, merchandise sold or services performed, orfacilities furnished in any activity that IS related to the organization's tax-exempt purpose Gross receipts from activities that are not an unrelated trade or business under section 513 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf The value ofservices orfacilities furnished by a governmental unit to the organization without charge TotaI.Add lines 1 through 5 Amounts included on lines 1, 2, and 3 received from disqualified persons Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of$5,000 or 1% ofthe amount on line 13 forthe year Add lines 7a and 7b Public Support (Subtract line 7c from line 6 2006 2007 2008 2009 2010 Total 49,400 620,953 670,353 428,098 2,175,818 2,603,916 477,498 2,796,771 3,274,269 0 3,274,269 Section B. Total Support Calendar year (or fiscal year beginning 9 10a 11 12 13 14 in) 2006 2007 2008 2009 2010 Total Amounts from line 6 477,493 2,796,771 3,274,269 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources 32 513 545 Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30,1975 Add lines 10a and 10b 32 513 545 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on Other income Do not include gain or loss from the sale of capital assets (Explain in Part IV 3, 146 3,146 Totalsupport (Add lines 9, 10c, 11 and 12) 477,530 2,800,430 3,277,960 First Five Years Ifthe Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section501(c)(3) organization, check this box and stop here H7 Section C. Computation of Public Support Percentage 15 Public Support Percentage for 2010 (line 8 column divided by line 13 column 15 16 Public support percentage from 2009 Schedule 15 15 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2010 (line 10c column divided by line 13 column 17 18 Investment income percentage from 2009 Schedule A, Part line 17 13 19a 33 1/3?/o support tests--2010.Ifthe organization did not check the box on line 14, and line 15 IS more than 33 1/3% and line 17 IS not more than 33 check this box and stop here.The organization qualifies as a publicly supported organization F"l_ 33 1/3?/o support tests--2009. Ifthe organization did not check a box on line 14 or line 19a, and line 16 IS more than 33 1/3% and line 18 IS not more than 33 check this box and stop here.The organization qualifies as a publicly supported organization 20 Private Foundation Ifthe organization did not check a box on line 14, 19a or 19b, check this box and see instructions F"l_ Schedule A (Form 990 or 990-EZ) 2010 Schedu|eA (Form 990 or990-EZ)2010 Page4 Supplemental Information. Supplemental Information. Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part line 12. Also complete this part for any additional information. (See instructions). Facts And Circumsta nces Test Explanation SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHERINCOME MISCELLANEOUS INCOME Schedule A (Form 990 or 990-EZ) 2010 Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - OMB No 1545-0047 99?' Supplemental Financial Statements 0 II- Complete if the organization answered "Yes," to Form 990, Depallmenlollhe Treasury Part IV, line 12. Internal Revenue Service Name of he organization COMMUNITY AID INC II- Attach to Form 990. II- See separate instruct ions. Open to Public Inspection Employer identification number 26-4376213 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6. Donor advised funds Funds and other accounts Total number at end ofyear Aggregate contributions to (during year) Aggregate grants from (during year) Aggregate value at end ofyear 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? Yes l_ N0 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be used only for charitable purposes and not forthe benefit ofthe donor or donor advisor, orfor any other purpose conferring impermissible private benefit V35 l_ N0 Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7. 1 Al O. Purpose(s) ofconservation easements held by the organization (check all that apply) l_ Preservation ofland for public use (e recreation or pleasure) Protection of natural habitat Preservation ofan historically importantly land area I-- Preservation ofa certified historic structure Preservation ofopen space Complete lines 2a--2d ifthe organization held a qualified conservation contribution in the form ofa conservation easement on the last day ofthe tax year Held at the End of the Year Total number ofconservation easements 2a Total acreage restricted by conservation easements 2b Number ofconservation easements on a certified historic structure included in 2c Number ofconservation easements included in acquired after 8/17/06 2d Number ofconservation easements modified, transferred, released, extinguished, or terminated by the organization during the taxable year I-- Number ofstates where property subject to conservation easement IS located I-- Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and enforcement ofthe conservation easements it holds? l_ Yes l_ N0 Staffand volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year F- Amount ofexpenses incurred in monitoring, inspecting, and enforcing conservation easements during the year Does each conservation easement reported on line 2(d) above satisfy the requirements ofsection and Yes No In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, ifapplicable, the text ofthe footnote to the organization's financial statements that describes the organization's accounting for conservation easements Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" to Form 990, Part IV, line 8. 1a Ifthe organization elected, as permitted under SFAS 116, 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 ofpublic service, provide, in Part XIV, the text ofthe footnote to its financial statements that describes these items Ifthe organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works ofart, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance ofpublic service, provide the following amounts relating to these items Revenues included in Form 990, Part line 1 (ii)Assets included in Form 990,PartX 2 Ifthe organization received or held works ofart, historical treasures, or other similar assets forfinancial gain, provide the following amounts required to be reported under SFAS 116 relating to these items a Revenues included in Form 990, Part line 1 Assetsincluded in Form 990,PartX For Privacy Act and Paperwork Reduction Act Notice, see the Int ruct ions for Form 990 Cat No 52283D Schedule (Form 990) 2010 Schedu|eD (Form 990)2010 Page 2 anizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization's accession and other records, check any ofthe following that are a significant use ofits collection items (check all that apply) a publlc Loan or exchange programs Scholarly research Other Preservation forfuture generations 4 Provide a description ofthe organization's collections and explain how they further the organization's exempt purpose in Part XIV 5 During the year, did the organization solicit or receive donations ofart, historical treasures or other similar assets to be sold to raise funds rather than to be maintained as part ofthe organization's collection? YES N0 Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to 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,PartX? If"Yes," explain the arrangement in Part XIV and complete the following table Amount Beginning balance Additions during the year 3 Distributions during the year Ending balance 2a Did the organizationinclude an amount on Form 990,Part X,|ine21? I_Yes the arrangement in Part XIV Endowment Funds. Complete if the organization answered "Yes" to 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 ofyear balance Contributions Investment earnings or losses Grants or scholarships 00.05' Other expenditures for facilities and programs Administrative expenses End ofyear balance 2 Provide the estimated percentage ofthe year end balance held as a Board designated or quasi-endowment II- Permanent endowment II- Term endowment F- 3a Are there endowment funds not in the possession ofthe organization that are held and administered forthe organization by Yes No (i)unrelatedorganizations . . . . . . . . . . . . . . . . . . . . . . . . 3a(i) (ii) related organizations . . . . . . . . . . . . . . . . . . . . . . . . If"Yes" to the related organizationslisted as required on Schedule Describe in Part XIV the intended uses ofthe organization's endowment funds Investments--Land, Buildings, and Equipment. See Form 990, Part X, line 10. Desc ription of investment Book value 1a Land Buildings Leasehold improvements Equipment . . . . . . . . . . . . . . . . 474,879 120,474 354,405 eOther Total.Add lines 1a-1e (Column should equal Form 990, PartX, column (B), line . . . . . . . . II- 354,405 Schedule (Form 990) 2010 Schedule (Form 990) 2010 Investments--0ther Securities. See Form 990, Part X, line 12. Page 3 Description ofsecurity or category (including name ofsecurity) (b)Book value Method ofvaluation Cost or end-of-year market value (1)Financia| derivatives equity interests Other Total. (Column should equalForm 990, Part X, col (B) line 12) Investments--Pro ram Related. See Form 990, Part X, line 13. Description of investment type Book value Method ofvaluation Cost or end-of-year market value Total. (Column should equalForm 990, Part X, col (B) line 13) Other Assets. See Form 990, Part X, line 15. Description Book value Total. (Column should equal Form 990, Part X, col.(B) llne 15.) Other Liabilities. See Form 990, Part X, line 25. 1 Description ofLiabi|ity Amount Federal Income Taxes Total. (Column should equalForm 990, Part X, col (3) line 25740) Footnote In Part XIV, provide the text ofthe footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740) Schedule (Form 990) 2010 Schedule (Form 990) 2010 Reconciliation of Change in Net Assets from Form 990 to Financial Statements Page 4 1 Totalrevenue (Form 12) 1 213001430 2 Totalexpenses (Form 990,PartIX,co|umn 25) 2 2:355:03?- 3 Excess or (deficit) forthe year Subtract line 2 from line 1 3 4341393 4 Net unrealized gains (losses) on investments 4 5 Donated services and use offacilities 5 5 Investment expenses 5 7 Prior period adjustments 7 3 Other(Describein Part XIV) 3 '-7-1514 9 Total adjustments (net) Add lines 4 - 8 9 10 Excess or (deficit) forthe year perfinancial statements Combine lines 3 and 9 10 4311734 mifll Reconciliation of Revenue per Audited Financial Statements With Revenue per Return 1 Total revenue,gains,and other support per audited financialstatements . . . . . . . 1 2,179,477 2 Amounts included on line 1 but not on Form 990, Part line 12 a Net unrealized gains on investments 2a Donated services and use offacilities 2b Recoveries ofprior year grants 2c Other(Describe in Part XIV) 2d Add lines 2a through 2d 2e 0 3 Subtract line 2e from line 1 3 2,179,477 Amounts included on Form 990, Part line 12, but not on line 1 Investment expenses not included on Form 990, Part line 7b 4a Other(Describe in Part XIV) 4b 620,953 Addlines 4a and 4b 4c 620,953 5 Tota|Revenue Addlines 3and 4c. (This should equa|Form 990,Part I,|ine 2,800,430 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return 1 Total expenses and losses per audited financial 1,747,693 statements 1 2 Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated services and use offacilities 2a Prior year adjustments 2b Otherlosses 2c Other(Describe in Part XIV) 2d 2,614 Add lines 2a through 2d 2e 2,614 3 Subtract line 2e from line 1 3 1,745,079 Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part line 7b 4a Other(Describe in Part XIV) 4b 620,953 Addlines 4a and 4b 4c 620,953 5 Total expenses Add lines 3and 4c. (This should equal Form 990, Part I, line 182,366,032 Supplemental Information Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9, Part lines 1a and 4, Part IV, lines 1b and 2b, Part V, line 4, Part X, Part XI, line 8, Part XII, lines 2d and 4b, and Part lines 2d and 4b Also complete this part to provide any additional information Identifier Ret urn Reference Explanation DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48 PART ASA ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME THE ORGANIZATION RECOGNIZES PENALTIES AND INTEREST ACCRUED RELATED TO INCOME TAX LIABILITIES IN THE PROVISION (BENEFIT) FOR INCOME TAXES IN THE STATEMENTS OF ACTIVITIES AT DECEMBER 31, 2010 AND WAS NO ACCRUAL FORTHE PAYMENT OF PENALTIES AND INTEREST WHEN RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OFTHE POSITION TAKEN ORTHE AMOUNT OFTHE POSITION THAT WOULD BE ULTIMATELY SUSTAINED THE BENEFIT OFA TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON THE RESOLUTION OFAPPEALS OR LITIGATION PROCESSES, IF ANY TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY THE PORTION OFTHE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION, ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION THE ORGANIZATION FILES INFORMATIONAL RETURNS (IRS FORM 990) IN THE FEDERAL JURISDICTION PART XI, LINE 8 - OTHER ADJUSTMENTS CHANGE IN INVENTORY -2,614 PART XII, LINE 4B - OTHER ADJUSTMENTS NONCASH CONTRIBUTIONS 620,953 PART LINE 2D - OTHER ADJUSTMENTS CHANGE IN INVENTORY FOR RESALE 2,614 PART LINE 4B - OTHER ADJUSTMENTS COST OF GOODS SOLD 620,953 Schedule (Form 990) 2010 Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493220001211 Schedule I (Form 990) Department of the Treasury Internal Revenue Service Grants and Other Assistance to Organizations, Governments and Individuals in the United States Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22. Attach to Form 990 OMB No 1545-0047 2010 Name of the organization COMMUNITY AID INC 26-4376213 Open to Public Inspect ion Employer identification number General Information on Grants and Assistance 1 Does the organization maintain records to substantiate the amount ofthe grants or assistance, the grantees' eligibility forthe grants or assistance, and the selection criteria used to award the grants or assistance? . 2 Describe in Part IV the organization's procedures for monitoring the use ofgrant funds in the United States I7 Yes l_ No Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Part II can be duplicated if additional space IS needed. . . . . 1 Name and address of EIN IRC Code section Amount ofcash Amount of non- Method of Description of Purpose ofgrant organization ifapplicable grant cash valuation non-cash assistance or assistance or government assistance (book, FMV, appraisal, other) HARVEST 25-1837532 17,316 600 FMV CLOTHING TO SUPPORT CHURCH510 NEW VOUCHERS ECONOMICALLY BLOOMFIELD ROAD CHALLENGED 17020 COMMUNITY MEMBERS MISSION 23-1389397 35,000 0 TO SUPPORT 611 REILY STREET ECONOMICALLY 17102 CHALLENGED COMMUNITY MEMBERS CARES50 26-3194660 23,115 0 TO SUPPORT WEST PENN STREET ECONOMICALLY 17013 CHALLENGED COMMUNITY MEMBERS CHURCHES 23-2085603 35,000 0 TO SUPPORT UNITED-HELP ECONOMICALLY MINISTRIES413 SOUTH CHALLENGED 19TH STREET PO BOX COMMUNITY 60750 MEMBERS 17106 SOCIETY OF 23-1365361 37,567 0 TO SUPPORT HARRISBURG AREA7790 ECONOMICALLY GRAYSON ROAD CHALLENGED 17111 COMMUNITY MEMBERS MINISTRIES 23-2223120 35,000 1,650 FMV CLOTHING TO SUPPORT 5228 EAST TRINDLE ROAD VOUCHERS ECONOMICALLY CHALLENGED 17055 COMMUNITY MEMBERS 2 Entertotal number ofsection 501(c)(3) and government organizations . 6 3 Entertotal number ofother organizations . 45 For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50055P Schedule I (Form 990) 2010 Schedule I (Form 990) 2010 Page 2 Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22. Use Schedule I-1 (Form 990) if additional space is needed. (a)Type ofgrant or assistance (b)N umber of recipients (c)A mount of cash grant (d)A mount of non-cash assistance (e)Method ofvaluation (book, FMV, appraisal, other) (f)Description of non-cash assistance Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information. Identifier PROCEDURE FO Ret urn Reference PART I, LINE 2 Explanation MONITORING GRANTS IN THE SCHEDULE I, PART I, LINE 2 COMMUNITY AID DOES NOT HAVE A PROCEDURE FOR MONITORING THE USE OF GRANTS IN THE UNITED STATES AT THIS TIME AS THE ORGANIZATION IS GROWING THE NEED FOR SUCH PROCEDURES IS BECOMING MORE EVIDENT IN ORGANIZATION IS WORKING WITH THE BOARD OF DIRECTORS TO DETERMINE WHAT PROCEDURES IT SHOULD USE Schedule I (Form 990) 2010 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: Schedule Transactions with Interested Persons OMB (Form 990 or II- Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, 1 0 or Form 990-EZ, Part lines 38a or 40b. Depanment of the Treasury II- Attach to Form 990 or Form 990-EZ. separate instructions. Internal Revenue Service Open to Public Inspection Name of he organization Employer identification number COMMUNITY AID INC 26-4376213 Excess Benefit Transactions (section 501(c)(3) and section 501 organizations only). Complete ifthe organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b d7 1 (a)N-ame Person Description oftransaction (C) orrec Yes No 2 Enter the amount oftax imposed on the organization managers or disqualified persons during the year under 3 Enterthe amount oftax,ifany,on|ine 2,above,reimbursed by the organizationLoans to and/or From Interested Persons. Complete ifthe organization answered"Yes"on Form 990 PartIV,|ine 26,or Form 38a Loan to Name of interested person and f3F)l'F0m the (c)O riginal In Approved .2 (d)Ba|ance due default? by board or agreement? purpose 0F9af'||Zat|0n principal amount committeeORGANIZATION START-UP EXPENSES 500,000 326,722 No Yes Yes Total . . . . . . 326,722 Grants or Assistance Benefitting Interested Persons. Com Iete if the or anization answered "Yes" on Form 990 Part IV line 27. (b)Re|ationship between interested person and the organization Name ofinterested person (c)A mount ofgrant or type ofassistance For Privacy Act and Paperwork Reduction Act Notice, see the Cat No 50056A scheduie (Form 990 or 999.52) 2919 Instructions for Form 990 or 990-EZ. Schedule (Form 990 or 990-EZ) 2010 Business Transactions Involving Interested Persons. Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c. Page 2 Name ofinterested person Relationship between interested person and the organization A mount of transaction Description oftransaction Sharing of organization's revenues'? Yes No (1) RAUL RIVEROS BOARD PRESIDENT 372,572 CLOTHING AND HOUSEHOLD GOODS RECEIVED AS DONATIONS BY THE ORGANIZATION FOR RESALE THAT DO NOT SELL WITHIN A REASONABLE AMOUNT OF TIME ARE PACKAGED FOR WHOLESALING AND INVOICED TO COMPANY OWNED BY RAUL RIVEROS Yes (2) GLENN CHANDLER DIRECTOR 16,173 GLENN CHANDLER HAS CO- SIGNED A LOAN FORTHE COMPANY VEHICLE THE ORGANIZATION IS RESPONSIBLE FORTHE PAYMENTS, HOWEVER, IN THE EVENT OF DEFAULT, MR CHANDLER IS RESPONSIBLE FORTHE BALANCE OFTHE LOAN Supplemental Information Complete this part to provide additional information for responses to questions on Schedule (see instructions) Identifier Return Reference Explanation Schedule (Form 990 or 990-EZ) 2010 Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - DLN: NonCash Contributions OMB 1545 i-Complete if the organization answered "Yes" on Form 0 990, Part IV, lines 29 or 30. . Form Name ofthe organization Employer identification number COMMUNITY AID INC 26-4376213 Types of Property (C) Check if Number ofContributions or items Noncash contribution amounts Method of detennining oncash contribution applicable contributed reported on Form1:]90, Part line amounts 1 Art--Works ofart 2 Art--Historica| treasures 3 Art--Fractiona| interests 4 Books and publications 5 Clothing and household goods . . . . 620353 FMV 6 Cars and other vehicles 7 Boats and planes 8 Intellectual property 9 Securities--Pub|ic|y traded 10 Securities--C|ose|y held stock 11 Securities--Partnership, LLC, ortrust interests 12 Securities--Misce||aneous 13 Qualified conservation contribution--Historic structures 14 Qualified conservation contribution--Other 15 Real estate--Residentia| 16 Real estate--Commercia| 17 Real estate--Other 18 Collectibles 19 Food inventory 20 Drugs and medical supplies 21 Taxidermy 22 Historical artifacts 23 Scientific specimens 24 Archeological artifacts 25 Otherli-r( 26 Other I-v( 27 Other I-r( 28 OtherIv( 29 Number of Forms 8283 received by the organization during the tax year for contributions for which the organization completed Form 8283, Part IV, Donee Acknowledgement . . . 29 Yes No 30a During the year, did the organization receive by contribution any property reported in Part I, lines 1-28 that it must hold for at least three years from the date ofthe initial contribution, and which is not required to be used for exempt purposes for the entire holding periodIf"Yes," describe the arrangementinPartII 31 Does the organization have a gift acceptance policy that requires the review ofany non-standard contributions? 31 Yes 32a Does the organization hire or use third parties or related organizations to solicit, process, or sell non-cash 32aYes If"Yes," describe in Part II 33 Ifthe organization did not report revenues in column for a type ofproperty for which column is checked, describe in Part II For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 51227] Schedule (Form 990) 2010 Schedule (Form 990) 2010 Page 2 Supplemental Information. Complete this part to provide the information required by Part I, lines 30b, 32b, and 33. Also complete this part for any additional information. Identifier Ret urn Reference Explanation THIRD PARTY USE PART 32B COMMUNITY AID USES MERCURY MAILTO SEND INFORMATION CARDS TO THE COMMUNITY INFORMING THEM OFWHEN COMMUNITY AID WILL BE IN THEIR NEIGHBORHOOD COLLECTING DONATIONS Schedule (Form 990) 2010 Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - SCHEDULE 0 (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Servrce 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. Dr Attach to Form 990 or 990-EZ. OMB No 1545-0047 Open to Public Inspection Name of the organization COMMUNITY AID INC Employer identification number Identifier Return Explanation Reference FORM 990, COMMUNITY AID HAD A PEI I CASH ACCOUNT THAT WAS MANIPULATED BY THE FORMER BOOKKEEPER PA RT I, THE ACCOUNT WAS CLOSED ALL IRREGULARITIES WERE INV ESTIGATED BY MANAGEMENT AND SECTION A, RESTITUTION WAS RECEIVED FROM THE FORMER BOOKKEEPER THE AMOUNT OF MISA PPROPRIATION WAS LINE 5 APPROXIMATELY $5,000 THE AUDITORS REVIEWED THE ACCOUNT AND PROCEDURES TO DETERMINE WHAT CHANGES IN THE PROCEDURES WERE NECESSARY TO AVOID MISA PPROPRIATIONS IN THE FUTURE Identifier Return Reference Explanation FORM 990, PART VI, SECTION A, LINE 8B COMMUNITY AID DOES NOT HAVEANY SUBCOMMITTEES Identifier Return Explanation Reference FORM 990, PA RT VI, A COPY OF THE COMPLETED FORM 990 IS EMAILED TO THE DIRECTOR AND PRESENTED AT A SECTION B, LINE 11 BOARD MEETING FOR APPROVAL PRIOR TO BEING ELECTRONICALLY FILED BY THE ACCOUNTANT Identifier Return Reference Explanation FORM 990, PART VI, SECTION B, LINE 12C THE CURRENT CONFLICT OF INTEREST POLICY IS INFORMAL ALL CONFLICTS AREANNUALLY DISCLOSED TO THE PRESIDENT RAUL RIV EROS THE ORGANIZATION IS LOOKING TO PUT A MORE CONCRETE AND FORMAL CONFLICT OF INTEREST POLICY INTO EFFECT IN 201 1 Identifier Return Explanation Reference FORM 990, PART THE SALARY IS DETERMINED BY THE BOARD OF DIRECTORS AFTER OF THE SALARIES VI, SECTION B, OF IN SIMILARLY SIZED NONPROFIT ORGANIZATIONS IN THE SAME AREA OF INTEREST COPIES LINE 15A OF OTHER FORM 9908 ARE USED FOR THE COMPARISON THE DIRECTOR DETERMINES THE SALARIES OF ALL EMPLOYEES WITHIN THE ORGANIZATION DECISIONS ARE BASED UPON REV OF THE EMPLOY WORK AND COMPARABLE SALARIES WITHIN THE FIELD REV ARE HELD ANNUALLY Identifier Return Reference Explanation FORM 990, PART VI, SECTION C, LINE FORM 1023 AND 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST Identifier Return Reference Explanation FORM 990, PA RT VI, CURRENTLY THE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC THE BOARD IS SECTION C, LINE DISCUSSING THE POSSIBILITY OF MAKING THE DOCUMENTS AVAILABLE UPON REQUEST IN THE FUTURE Identifier Return Reference Explanation CHANGES IN NET ASSETS OR FUND FORM 990, PART XI, LINE CHANGE IN INVENTORY -2,614 TOTAL TO FORM 990, PART XI, LINE BALANCES 5 5 -2,614 Identifier Return Reference Explanation AUDIT OV ERSIGHT FORM 990, PART XII, LINE 2C COMMUNITY AID DOES NOT HAVEA COMMITTEE SEPARATE FROM THEIR BOARD OF DIRECTORS THAT OV ERSEES THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT