2026-07-15T16:15:54+00:00 2025-08-31 135565207 KPMG LLP 60 South Street Boston MA 02111 990 2024-09-01 042304133 ACTION FOR BOSTON COMMUNITY DEVELOPMENT INC ACTI 6173486376 178 TREMONT STREET BOSTON MA 02111 SHARON SCOTT-CHANDLER PRESIDENT/CEO 6173486280 2026-07-15 true Kristin Anderson P01231300 6179881000 2026-07-15 2024 2025-03-06 01:10:19Z SHARON SCOTT-CHANDLER 178 TREMONT STREET BOSTON MA 02111 451698049 false X BOSTONABCD.ORG X 1962 MA ACTION FOR BOSTON COMMUNITY DEVELOPMENT'S (ABCD) MISSION IS TO BUILD PATHWAYS OUT OF POVERTY IN PARTNERSHIP WITH FAMILIES AND COMMUNITIES SO THAT EVERYONE CAN THRIVE. 43 43 1402 0 0 370189322 437800973 235600 295097 7928494 8316656 -526170 -330278 377827246 446082448 486890 530574 0 60743527 65766882 0 0 309122834 343658339 370353251 409955795 7473995 36126653 107940297 174908663 84566047 121523603 23374250 53385060 X ABCD'S MISSION IS TO EMPOWER DISADVANTAGED PEOPLE BY PROVIDING THEM WITH THE TOOLS TO OVERCOME POVERTY, LIVE WITH DIGNITY AND ACHIEVE THEIR FULL POTENTIAL. false false 139672183 ABCD'S CHILD CARE CHOICES OF BOSTON (CCCB) SERVES AS THE CHILD CARE RESOURCE AND REFERRAL AGENCY FOR ARLINGTON, BOSTON, BROOKLINE, CAMBRIDGE, CHELSEA, EVERETT, REVERE, SOMERVILLE AND WINTHROP. CCCB PLAYS A KEY ROLE IN MAKING CHILD CARE WORK FOR EVERYONE BY PROVIDING SUPPORT, RESOURCES, TECHNICAL ASSISTANCE, TRAINING AND CHILD CARE EXPERTISE TO A VERY DIVERSE COMMUNITY. IN FY2025, CCCB DISTRIBUTED APPROXIMATELY $137 MILLION IN STATE-FUNDED CHILD CARE VOUCHERS TO NEARLY 7,990 FAMILIES WITH MORE THAN 11,628 CHILDREN. (CONTINUED ON SCHEDULE O). 48916606 371402 224031 ABCD'S HEAD START AND EARLY HEAD START PROGRAMS HELPED OVER 1,902 CHILDREN PREPARE FOR SUCCESS IN SCHOOL AND LIFE BY PROVIDING HIGH-QUALITY EARLY EDUCATION AND CARE. HEAD START SERVES AS A MODEL FOR EARLY EDUCATION INITIATIVES NATIONALLY, PROVIDING COMPREHENSIVE SERVICES - EDUCATION, HEALTH, NUTRITION, FAMILY SERVICES AND INTENSIVE PARENT ENGAGEMENT, AND ADVOCATES FOR THE NEEDS OF YOUNG CHILDREN FROM LOW-INCOME FAMILIES. 181974543 ABCD'S ENERGY PROGRAM MADE PAYMENTS TO LOCAL VENDORS TO KEEP MORE THAN 15,000 HOUSEHOLDS WARM THIS YEAR. THE ABCD ENERGY CONSERVATION SERVICES PROVIDE VULNERABLE BOSTON HOUSEHOLDS WITH HEATING SYSTEM AND APPLIANCE REPAIRS AND REPLACEMENTS, WEATHERIZATION, LIGHTING, AND MORE. AS ONE OF THE CO-FOUNDERS OF LEAN (LOW-INCOME ENERGY AFFORDABILITY NETWORK) AND THE LEAD VENDOR FOR EVERSOURCE, ABCD HELPED TO DESIGN AND IMPLEMENT STATEWIDE PROGRAMS FOR 45,000 LOW-INCOME HOUSEHOLDS UNDER THE MASSACHUSETTS GREEN COMMUNITIES ACT. (CONTINUED ON SCHEDULE O). 30485903 159172 71066 ABCD PROVIDES A VARIETY OF SERVICES TO LOW-INCOME FAMILIES AT ITS CENTRAL OFFICES AND THROUGH A NETWORK OF NEIGHBORHOOD SERVICE CENTERS. OTHER PROGRAM SERVICES INCLUDE HEALTH SERVICES, HOUSING AND HOMELESS PREVENTION, SUMMER YOUTH EMPLOYMENT, EDUCATION, CAREER DEVELOPMENT AND EMPLOYMENT, FINANCIAL LITERACY, ELDER SERVICES, FOOD PANTRIES, ADULT EDUCATION, FORECLOSURE PREVENTION, TAX PREPARATION AND DROP-IN SERVICES. HEALTH SERVICES REACHED OVER 17,106 INDIVIDUALS WITH DISEASE PREVENTION AND REPRODUCTIVE HEALTH CARE AND PROVIDED TRAINING AND SUPPORT FOR 40 CLINICS AND 140 HEALTH CARE PROVIDERS. HOUSING AND HOMELESS PREVENTION HELPS FAMILIES AND INDIVIDUALS WHO ARE HOMELESS OR AT RISK OF LOSING THEIR HOMES TO MAINTAIN OR OBTAIN AFFORDABLE HOUSING. IN FY2025, ABCD HELPED 677 FAMILIES HAVE A PLACE TO CALL HOME. ABCD-TRAINED VOLUNTEER TAX PREPARERS HELPED 3,593 FAMILIES AND BROUGHT $7 MILLION INTO LOCAL HOUSEHOLDS THROUGH FEDERAL TAX REFUNDS AND TAX CREDITS. ON AVERAGE, FOSTER GRANDPARENTS SPEND 38 HOURS A WEEK SHARING THEIR COMPASSION AND WISDOM WITH CHILDREN FACING EXTRAORDINARY CHALLENGES INCLUDING POVERTY, LEARNING DISABILITIES, AND EVEN HOMELESSNESS. SUMMERWORKS, ABCD'S SUMMER JOBS PROGRAM, PLACES UNDER-RESOURCED BOSTON AREA YOUTH IN PAID POSITIONS AT NONPROFIT EMPLOYER SITES. IN FY2025, 242 YOUTH WERE PLACED AT A WORKSITE OVER A SIX-WEEK PERIOD. IN ADDITION, ABCD HELD WORKSHOPS ON INTERVIEWING, BUDGETING, AND OTHER JOB READINESS SKILLS. ABCD OPERATES TWO ALTERNATIVE HIGH SCHOOLS. OSTIGUY HIGH IS A "RECOVERY HIGH SCHOOL" SERVING YOUNG PEOPLE STRUGGLING WITH SUBSTANCE ABUSE. UNIVERSITY HIGH IS AN ALTERNATIVE HIGH SCHOOL FOR STUDENTS STRUGGLING IN TRADITIONAL PUBLIC SCHOOLS. BOTH SCHOOLS OFFER STUDENTS A CHALLENGING EDUCATION AND A CARING ENVIRONMENT WITH SMALL CLASSES AND INDIVIDUAL SUPPORTS. 30485903 159172 71066 401049235 true true false true false false false false false false true false false true true true false true false false false false false false true false false false true true false false false false false false false false false false true false false false false true true true true false true 221 0 true 1402 true false false false false false true true false false false false X 43 43 false false false false false false false true true false false false true true true true true true true true false false MA X X SHARON SCOTT-CHANDLER 6173486280 178 TREMONT STREET BOSTON MA 02111 CANDICE CAINES-FRANCIS CHAIR (AS OF 6/25/25) 1.0 1.0 X X 0 0 0 JAMES OWENS JR VICE CHAIR 1.0 1.0 X X 0 0 0 JOYCE DENNIS VICE CHAIR (AS OF 6/25/25) 1.0 0 X X 0 0 0 JULIA HARDY COFIELD CLERK 1.0 0 X X 0 0 0 MARIE GREIG VICE CHAIR 1.0 0 X X 0 0 0 PATRICIA WASHINGTON TREASURER 1.0 1.0 X X 0 0 0 SEAN K DAUGHTRY CHAIR (THRU 6/25/25), VICE CHAR (AS OF 6/25/25) 1.0 1.0 X X 0 0 0 YVONNE L JONES VICE CHAIR (AS OF 6/25/25) 1.0 1.0 X X 0 0 0 ALEJANDRO CAMARENA DIRECTOR 1.0 0 X 0 0 0 ANEESH SAHNI DIRECTOR (THRU 7/15/25) 1.0 0 X 0 0 0 ANGELA WILLIAMS-MITCHELL DIRECTOR 1.0 0 X 0 0 0 CAITLIN CALLAHAN DIRECTOR (THRU 1/7/25) 1.0 0 X 0 0 0 CALVIN CONYERS DIRECTOR (AS OF 3/9/25) 1.0 0 X 0 0 0 CARLOS GALVEZ DIRECTOR (AS OF 4/7/25) 1.0 0 X 0 0 0 CARMEN RONDASH DIRECTOR 1.0 0 X 0 0 0 COKIENA FULLER DIRECTOR 1.0 0 X 0 0 0 CONNIE FORBES DIRECTOR 1.0 0 X 0 0 0 DARELINE JACKSON GILLENWATER DIRECTOR 1.0 0 X 0 0 0 DIANNA BRONCHUK DIRECTOR 1.0 0 X 0 0 0 EILEEN DERN DIRECTOR 1.0 0 X 0 0 0 ERGA PIERRETTE DIRECTOR (AS OF 1/3/25) 1.0 0 X 0 0 0 GEORGE MONTGOMERY DIRECTOR (THRU 11/6/24) 1.0 0 X 0 0 0 GRISELDA POLANCO DIRECTOR 1.0 0 X 0 0 0 JAMIE BRENNER GUTNER DIRECTOR (AS OF 1/20/25) 1.0 0 X 0 0 0 JOHN P MCGAHAN DIRECTOR (THRU 6/25/25) 1.0 0 X 0 0 0 JOHN TOBIN DIRECTOR (AS OF 10/21/24) 1.0 0 X 0 0 0 JUDY WARD DIRECTOR 1.0 0 X 0 0 0 KATHLEEN FLYNN DIRECTOR 1.0 1.0 X 0 0 0 LINCOLN LARMOND DIRECTOR 1.0 0 X 0 0 0 LINDA MONTEIRO DIRECTOR 1.0 0 X 0 0 0 LYNNETTE SUMPTER DIRECTOR 1.0 0 X 0 0 0 MARCELA LOPEZ-ROMERO DIRECTOR (AS OF 1/15/25) 1.0 0 X 0 0 0 MARGUERITE MARS DIRECTOR (THRU 1/3/25) 1.0 0 X 0 0 0 MARLENA NANIA DIRECTOR 1.0 0 X 0 0 0 MARY CHIN DIRECTOR 1.0 1.0 X 0 0 0 MARY KEITH DIRECTOR 1.0 0 X 0 0 0 MARY MANUEL DIRECTOR 1.0 0 X 0 0 0 MATILDA DRAYTON DIRECTOR 1.0 0 X 0 0 0 MERCY ROBINSON DIRECTOR 1.0 0 X 0 0 0 MICHELLE SANCHEZ DIRECTOR 1.0 0 X 0 0 0 PATRICIA MCSHANE DIRECTOR 1.0 0 X 0 0 0 PATRICIA POWERS DIRECTOR (THRU 5/29/25) 1.0 0 X 0 0 0 RHONDA PIERONI DIRECTOR 1.0 0 X 0 0 0 RITA COVAN-REID DIRECTOR 1.0 0 X 0 0 0 RODLINE LOUIJUENE DIRECTOR 1.0 0 X 0 0 0 SAMUEL DEPINA DIRECTOR 1.0 0 X 0 0 0 SARITA OWENS DIRECTOR 1.0 0 X 0 0 0 TERI GROOME DIRECTOR (AS OF 9/26/24) 1.0 0 X 0 0 0 THOMAS WEBB DIRECTOR 1.0 0 X 0 0 0 ANNE CORBIN-FENNELL COO 35.0 0.0 X 227200 0 59928 JENNIFER WILLIAMS ASSISTANT CLERK & GENERAL COUNSEL 35.0 0.0 X 177149 0 51813 SHARON SCOTT-CHANDLER PRESIDENT/CEO 35.0 1.0 X 331148 0 72640 SHAYLA NAZAIRE CFO 35.0 1.0 X 188642 0 58921 CHRISTINA SEIBER VP INSTITUTIONAL ADVANCEMENT & STRATEGIC PLANNING 35.0 0.0 X 157725 0 30206 FLOSSY CALDERON VP HEAD START & CHILDREN SERVICES 35.0 0.0 X 174096 0 54273 JAMES COLLINS IV DIRECTOR OF CEI 35.0 0 X 164438 0 21404 JOHN WELLS VP REAL ESTATE & ENERGY SERVICES 35.0 0 X 223758 0 38695 LEE PHENNER DIRECTOR OF COMMUNICATIONS 35.0 0.0 X 154684 0 50114 1798840 0 437994 false true false HOMEWORKS ENERGY 101 STATION LANDING STE 110 MEDFORD MA 02155 ENERGY CONSULTANTS 25014940 COMMUNITY ENERGY SERVICES INC 92 FAUNCE CORNER ROAD DARTMOUTH MA 02747 ENERGY CONSULTANTS 3811619 DUGGAN MECHANICAL SERVICES INC 136 WILL DRIVE CANTON MA 02021 MECHANICAL CONTRACTOR SERVICES 1383054 DOUGLAS LAMM DBA BUILDING ENVELOPE MATERIALS LLC 11 CHESTNUT STREET AMESBURY MA 01913 INSULATION SERVICES 1319930 NATIONAL GRID PO Box 4708 Syracuse NY 13221 ENERGY SERVICES 948136 41 413035 206785291 230602647 1053286 437800973 CONTRACT RELATED FEES 624410 295097 295097 0 0 0 0 295097 773468 773468 0 0 12606648 5063460 7543188 0 7543188 7543188 221863 413035 552141 -330278 -330278 MISCELLANEOUS 900099 0 0 0 0 0 446082448 295097 0 7986378 X 530574 530574 924138 924138 48635368 44769132 3866236 3535622 3110802 424820 8598440 7850891 747549 4073314 3716498 356816 521685 3516 518169 245306 150205 95101 101692438 101228795 463643 0 70695121 70335099 360022 2288426 2065786 222640 9337135 9045217 291918 316898 301193 15705 354577 309327 45250 1930950 1930950 DAY CARE & RENTAL ASSIS 137283138 137283138 FUEL 13319619 13319619 FOOD COST 2325924 2325924 TRAINING 658341 330129 328212 2688781 2442440 246341 0 409955795 401049235 8906560 0 7669121 40745613 54737126 87734593 0 0 0 0 63015 54341 402059 505079 22292271 15647911 8549877 6644360 24221418 26182645 0 0 12297681 13042032 107940297 174908663 38376219 48948691 16860082 42475403 0 0 29329746 30099509 84566047 121523603 X 23374250 53385060 23374250 53385060 107940297 174908663 36126653 -6115843 0 X false true true true true X 201373533 227446104 275256430 370189322 437800973 1512066362 0 0 201373533 227446104 275256430 370189322 437800973 1512066362 431176541 1080889821 707384 471806 585867 704689 773468 3243214 0 29343 66272 5989 19491 0 121095 1515430671 1652658 0.71326 0.78567 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 29343.0, COLUMN B - 66272.0, COLUMN C - 5989.0, COLUMN D - 19491.0, COLUMN E - 0.0, COLUMN F - 121095.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false false false false true 36468 false false 36468 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY ACTION FOR BOSTON COMMUNITY DEVELOPMENT, INC. (ABCD) EMPLOYEES HAVE CONTACT WITH LOCAL, STATE, AND FEDERAL ELECTED OFFICIALS AND THEIR STAFF REGARDING SPECIFIC LEGISLATION AND APPROPRIATION OF CONCERN TO ABCD AND THE PROGRAMS AND INDIVIDUALS OUR ORGANIZATION SERVES. 20137461 13728617 6408844 2154810 1919294 235516 6644360 RIGHT OF USE ASSETS 12627093 DEPOSITS 43260 HUD PROJECTS 371679 Other Assets 13042032 Federal Income Taxes DUE TO ABCD REAL ESTATE CORP. 17046691 OPERATING LEASE LIABILITIES 13052818 Other Liabilities 30099509 X 444065313 -6115843 3546567 0 -2569276 446634589 -552141 -552141 446082448 414054503 3546567 552141 4098708 409955795 0 0 409955795 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION IS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS WHICH INCLUDES THE FOLLOWING FOOTNOTE FOR UNCERTAIN TAX POSITIONS IN ITS FINANCIAL STATEMENTS: ACTION FOR BOSTON COMMUNITY DEVELOPMENT, INC. IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER INTERNAL REVENUE CODE (IRC) SECTION 501 (C) (3), AND ACTION FOR BOSTON COMMUNITY DEVELOPMENT REAL ESTATE CORPORATION, INC. IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER INTERNAL REVENUE CODE (IRC) SECTION 501 (C) (2). AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(A). THE ORGANIZATION IS REQUIRED TO ASSESS UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE WERE NO SUCH POSITIONS THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS OR HAVE A MATERIAL EFFECT ON THE CONSOLIDATED FINANCIAL STATEMENTS. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements RECLASS OF FUNDRAISING EVENT EXPENSES - -552141 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RECLASS OF FUNDRAISING EVENT EXPENSES - 552141 Annual Gala 258468 36605 221863 300552 Field of Dreams 57420 57420 0 22783 5 319010 319010 0 803 228003 634898 413035 221863 803 551338 552141 -330278 Schedule G, Part I, Line 3 MA true AMERICORPS MEMBER STIPENDS - SENIORS FOSTER GRANDPARENT PROGRAM 92 530574 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds ABCD'S DISBURSEMENTS TAKE THE FORM OF PROVIDING AMERICORPS MEMBERS WITH A STIPEND DURING THE AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM YEAR BASED ON INCOME ELIGIBILITY REQUIREMENTS. ABCD HAS BEEN SUCCESSFUL IN CONNECTING AMERICORPS SENIOR MEMBERS OF AGES 55 AND OLDER WITH YOUNG PEOPLE WITH EXCEPTIONAL NEEDS BY PROVIDING THE KIND OF COMFORT AND LOVE THAT SETS A CHILD ON A PATH TO A SUCCESSFUL FUTURE. AMERICORPS SENIOR MEMBERS THEMSELVES REPORT BETTER HEALTH AND LONGEVITY HAVING SERVED THE COMMUNITY. X X X X false false false false false false false false SHARON SCOTT-CHANDLER PRESIDENT/CEO 330140 0 0 0 1008 0 34659 0 37981 0 403788 0 0 0 ANNE CORBIN-FENNELL COO 227200 0 0 0 0 0 23518 0 36410 0 287128 0 0 0 SHAYLA NAZAIRE CFO 188544 0 0 0 98 0 20283 0 38638 0 247563 0 0 0 JENNIFER WILLIAMS ASSISTANT CLERK & GENERAL COUNSEL 177149 0 0 0 0 0 18566 0 33247 0 228962 0 0 0 JOHN WELLS VP REAL ESTATE & ENERGY SERVICES 221642 0 0 0 2116 0 9588 0 29107 0 262453 0 0 0 FLOSSY CALDERON VP HEAD START & CHILDREN SERVICES 173873 0 0 0 223 0 18025 0 36248 0 228369 0 0 0 JAMES COLLINS IV DIRECTOR OF CEI 164340 0 0 0 98 0 17888 0 3516 0 185842 0 0 0 LEE PHENNER DIRECTOR OF COMMUNICATIONS 154684 0 0 0 0 0 16839 0 33275 0 204798 0 0 0 CHRISTINA SEIBER VP INSTITUTIONAL ADVANCEMENT & STRATEGIC PLANNING 157725 0 0 0 0 0 17341 0 12865 0 187931 0 0 0 0 936882 Market value X SUPPLIES 0 116404 Market value 0 false false false Schedule M, Part I Column (b) THE NONCASH CONTRIBUTIONS REPORTED IN PART I ARE FREQUENT IN-KIND DONATIONS FOR WHICH THE NUMBER OF ITEMS AND CONTRIBUTIONS DATA IS NOT AVAILABLE. Form 990, Part III, Line 4a DESCRIPTION OF PROGRAM SERVICES TRAINING IS ACCESSIBLE TO THE PROVIDERS AND THEIR STAFF IN FIVE LANGUAGES. AND SUPPORT SERVICES ASSIST FAMILIES AND PROVIDERS IN CARING FOR CHILDREN WITH DISABILITIES. CCCB ALSO CONNECTS THESE FAMILIES TO OTHER SERVICES, SUCH AS FOOD STAMPS, HOUSING ASSISTANCE, FUEL ASSISTANCE AND HEALTH SERVICES. Form 990, Part III, Line 4c DESCRIPTION OF PROGRAM SERVICES ABCD MANAGES ROUGHLY $226 MILLION OF SUPPORT FROM NATIONAL GRID, EVERSOURCE GAS, AND EVERSOURCE ELECTRIC TO IMPROVE THE HEATING SYSTEMS IN MULTI-FAMILY APARTMENT BUILDINGS AND COMPLEXES ACROSS THE STATE. ABCD ALSO PROVIDES REFERRAL AND ADVOCACY FOR ELIGIBLE CLIENTS INTERESTED IN REDUCING THEIR ARREARAGES. THE MAJOR UTILITIES SERVING ABCD'S GEOGRAPHICAL AREA OFFER ARREARAGE MANAGEMENT PLANS AND ABCD ASSISTS ELIGIBLE CLIENTS TO HAVE A PORTION OF THEIR DEBT FORGIVEN WHILE ADHERING TO A STRUCTURED PAYMENT PLAN. Form 990, Part III, Line 4d Description of other program services (Expenses $ 30,485,903 including grants of $ 159,172)(Revenue $ 71,066) ABCD PROVIDES A VARIETY OF SERVICES TO LOW-INCOME FAMILIES AT ITS CENTRAL OFFICES AND THROUGH A NETWORK OF NEIGHBORHOOD SERVICE CENTERS. OTHER PROGRAM SERVICES INCLUDE HEALTH SERVICES, HOUSING AND HOMELESS PREVENTION, SUMMER YOUTH EMPLOYMENT, EDUCATION, CAREER DEVELOPMENT AND EMPLOYMENT, FINANCIAL LITERACY, ELDER SERVICES, FOOD PANTRIES, ADULT EDUCATION, FORECLOSURE PREVENTION, TAX PREPARATION AND DROP-IN SERVICES. HEALTH SERVICES REACHED OVER 17,106 INDIVIDUALS WITH DISEASE PREVENTION AND REPRODUCTIVE HEALTH CARE AND PROVIDED TRAINING AND SUPPORT FOR 40 CLINICS AND 140 HEALTH CARE PROVIDERS. HOUSING AND HOMELESS PREVENTION HELPS FAMILIES AND INDIVIDUALS WHO ARE HOMELESS OR AT RISK OF LOSING THEIR HOMES TO MAINTAIN OR OBTAIN AFFORDABLE HOUSING. IN FY2025, ABCD HELPED 677 FAMILIES HAVE A PLACE TO CALL HOME. ABCD-TRAINED VOLUNTEER TAX PREPARERS HELPED 3,593 FAMILIES AND BROUGHT $7 MILLION INTO LOCAL HOUSEHOLDS THROUGH FEDERAL TAX REFUNDS AND TAX CREDITS. ON AVERAGE, FOSTER GRANDPARENTS SPEND 38 HOURS A WEEK SHARING THEIR COMPASSION AND WISDOM WITH CHILDREN FACING EXTRAORDINARY CHALLENGES INCLUDING POVERTY, LEARNING DISABILITIES, AND EVEN HOMELESSNESS. SUMMERWORKS, ABCD'S SUMMER JOBS PROGRAM, PLACES UNDER-RESOURCED BOSTON AREA YOUTH IN PAID POSITIONS AT NONPROFIT EMPLOYER SITES. IN FY2025, 242 YOUTH WERE PLACED AT A WORKSITE OVER A SIX-WEEK PERIOD. IN ADDITION, ABCD HELD WORKSHOPS ON INTERVIEWING, BUDGETING, AND OTHER JOB READINESS SKILLS. ABCD OPERATES TWO ALTERNATIVE HIGH SCHOOLS. OSTIGUY HIGH IS A "RECOVERY HIGH SCHOOL" SERVING YOUNG PEOPLE STRUGGLING WITH SUBSTANCE ABUSE. UNIVERSITY HIGH IS AN ALTERNATIVE HIGH SCHOOL FOR STUDENTS STRUGGLING IN TRADITIONAL PUBLIC SCHOOLS. BOTH SCHOOLS OFFER STUDENTS A CHALLENGING EDUCATION AND A CARING ENVIRONMENT WITH SMALL CLASSES AND INDIVIDUAL SUPPORTS. Form 990, Part VI, Line 15 ABCD UTILIZES AN OUTSIDE FIRM TO COMPILE AND REVIEW COMPARABILITY DATA TO DETERMINE THE COMPENSATION FOR ITS PRESIDENT/ CEO AND KEY PERSONNEL. THE RESULTS OF THE FIRM'S FINDINGS ARE BROUGHT TO THE COMBINED MEETING OF THE PERSONNEL AND FINANCE COMMITTEES FOR THEIR REVIEW, DISCUSSION AND APPROVAL OF THE APPROPRIATE COMPENSATION AMOUNT AS RECOMMENDED BY THE OUTSIDE FIRM. THE PERSONNEL AND FINANCE COMMITTEES ARE INDEPENDENT OF MANAGEMENT AND FREE OF ANY CONFLICTS OF INTEREST THAT WOULD INTERFERE WITH THEIR EXERCISE OF INDEPENDENT JUDGMENT. COMPENSATION DECISIONS ARE DOCUMENTED CONCURRENTLY UPON MAKING THE COMPENSATION DETERMINATION. Form 990, Part VI, Line 11b Review of form 990 by governing body REVIEW PROCESS THE FORM 990 IS PREPARED BY ABCD'S CHIEF FINANCIAL OFFICER AND IT IS THEN REVIEWED BY THE ORGANIZATION'S ACCOUNTING FIRM, KPMG LLP. AFTER KPMG'S REVIEW, RECOMMENDED CHANGES, IF ANY, ARE DISCUSSED AND WHERE APPROPRIATE, INCORPORATED INTO THE RETURN. THE RETURN IS PRESENTED TO AND REVIEWED BY THE FINANCE COMMITTEE AND ONCE THEY HAVE ACCEPTED THE RETURN, THEY RECOMMEND ACCEPTANCE TO THE FULL BOARD OF DIRECTORS. THE RETURN IS MADE AVAILABLE TO THE FULL BOARD UPON REQUEST BY THE MEMBERS. THEY RECOMMEND ACCEPTANCE TO THE FULL BOARD OF DIRECTORS. THE FULL BOARD IS GIVEN THE OPPORTUNITY TO REVIEW THE FORM 990. Form 990, Part VI, Line 12c Conflict of interest policy THE MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE GIVEN THE CONFLICT OF INTEREST AND DISCLOSURE STATEMENTS ANNUALLY. THE STATEMENTS ARE FILLED OUT BY THESE INDIVIDUALS AND RETURNED TO ABCD'S BOARD LIAISON WHO REVIEWS THE FORMS FOR ANY CONFLICT OF INTEREST. THE FINANCE/ AUDIT COMMITTEE RECEIVES THE FORMS WITH ANY CONFLICTS FROM BOARD MEMBERS AND OFFICERS FOR THEIR REVIEW. AFTER MEETING AND DISCUSSING WITH THE INDIVIDUALS CONCERNED, THE COMMITTEE GIVES ITS RECOMMENDATIONS TO THE FULL BOARD FOR FINAL DISPOSITION. Form 990, Part VI, Line 19 Required documents available to the public THE FINANCIAL STATEMENTS ARE INCLUDED ON THE ORGANIZATION'S WEBSITE IN ITS ANNUAL REPORT, AND THEY ARE ALSO AVAILABLE ON GUIDESTAR AND MASSACHUSETTS ATTORNEY GENERAL'S WEBSITES. ABCD DOES NOT CURRENTLY MAKE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC. Form 990, Part IX, Line 11g Other Fees CONSULTANT & CONTRACT SERVICES - Total Expense: XXX-XX-XXXX, Program Service Expense: XXX-XX-XXXX, Management and General Expenses: 463643, Fundraising Expenses: ; ABCD REAL ESTATE CORPORATION INC 178 TREMONT STREET BOSTON MA 02111 237225337 REAL ESTATE MA 501(c)(2) ABCD INC true ABCD LOW COST HOUSING INC 178 TREMONT STREET BOSTON MA 02111 223106477 HOUSING MA 501(c)(3) 7 ABCD INC true false false false false false false false false false false true false false false false false false false false ABCD REAL ESTATE CORPORATION INC K 5364122 ACTUAL COSTS