2024-11-15T12:33:24-05:00 2023-12-31 201779041 Donnelly-Boland Tax Services LLC 3730 Brownsville Road Pittsburgh PA 15227 990 2023-01-01 251892176 COMMUNITY FAMILY ADVOCATES INC COMM 284 Joseph Street PITTSBURGH PA 15227 Susan Levi CPA Board Membe 4128844829 2024-04-30 false true Linda LeMaster CPA P00889276 4128844829 2024-11-15 2023 2024-10-15 13:58:12Z X FAY BOLAND 2801 CUSTER AVENUE SUITE G Pittsburgh PA 15227 16706363 false X www.cfapgh.org X 2001 PA PROGRAMS TO SUPPORT AND EDUCATE CONSUMERS, FAMILIES AND SERVICE PROVIDERS ABOUT BEHAVIORAL HEALTH ISSUES AND SUPPORTS AVAILABLE FOR INDIVIDUALS WITH DISABILITIES. 5 2 19 0 0 0 5000 16267036 433086 13873 6241 18873 16706363 0 0 792208 0 0 9495 463413 9495 1255621 9378 15450742 32191 15717300 5452 91820 26739 15625480 X PROGRAMS TO SUPPORT AND EDUCATE CONSUMERS, FAMILIES AND SERVICE PROVIDERS ABOUT BEHAVIORAL HEALTH ISSUES AND SUPPORTS AVAILABLE FOR INDIVIDUALS WITH DISABILITIES. true false 725457 806990 Office of Behavioral Health (OBH) Support - CFA has a contract with Allegheny County Office of Behavioral Health to provide personnel with specialized experience in behavioral health programs to assist in the design, development and implementation of programs established to address the needs of disadvantaged populations by improving outreach, access and delivery of services. 343925 15416000 Behavioral Fellows Program - Allegheny County engaged CFA to assist in implementing this groundbreaking program to develop and retain social services professionals in the field by assisting with the payoff of student loan debt. Working in collaboration with the Jewish Healthcare Foundation and Allegheny County, CFA plays a pivotal role in the loan review process and ensures the programs standards align with reinvestment requirements. The organization handles transcript verification, reviews loan documentation, tracks employment and training participation, and manages the disbursement of loan repayments. The first two cohorts (40 professionals) were enrolled in the program in 2023. 30228 34574 Washington County CYS Programs - CFA provides the system and back office support structure to facilitate the acquisition and distribution of resources to CYF families eligible for benefits in a compliant and accountable manner. More recently CFA has provided personnel with specialized experience in behavioral health programs to assist in the design, development and implementation of programs established to address the needs of disadvantaged populations by improving outreach, access and delivery of services. 8611 9472 ACTES Program: This program supports clients in becoming employable through a combination of stipends and temporary employment. CFA oversees the employment of participants for six months, working with providers to ensure clear expectations. The organization developed an employee handbook for this initiative and actively interacts with participants to address any questions related to employment or stipends. 8611 9472 1108221 true true false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false true true true false false false false false true false false false false true 7 0 true 19 true false false false false false false false false false false false false false false X 5 2 true false true false true true true true true false false true false false false false false false X X DONNELLY-BOLAND AND ASSOCIATES 4128825383 2801 CUSTER AVENUE Pittsburgh PA 15227 X MARIANNE KEARNEY BOARD MEMBER 0.50 0.00 X 0 0 0 STEPHANIE ZAGROCKI BOARD MEMBER 0.50 0.00 X 0 0 0 ANDREW CLIFFORD BOARD MEMBER 0.50 0.00 X 0 0 0 SUSAN E LEVI BOARD MEMBER 0.50 40.00 X 0 0 0 LISA ASHBAUGH BOARD MEMBER 0.50 40.00 X 0 0 0 FAY BOLAND EXECUTIVE DIRECTOR 0.50 40.00 X 0 0 0 0 0 0 0 false false false Donnelly-Boland and Associates 2801 Custer Avenue Suite G Pittsburgh PA 15227 ED and Back office 129258 1 OBH Contract 561499 725395 725395 BH Fellows Program 611430 15416000 15416000 ACTES Contract 561300 8611 8611 Washington County 624200 33147 33147 83883 83883 16267036 433086 433086 SCRIP Commissions 900099 6241 6241 6241 16706363 16267036 0 439327 604937 604937 43823 43823 86949 86949 56499 54542 1957 390823 308974 81849 8999 8999 675 675 40777 40777 450 425 25 1958 1958 1558 1473 85 1630 1630 1000 1000 5140 5140 10403 10403 1255621 1108221 147400 0 32191 68323 1844116 163669 13641192 32191 15717300 5452 91820 5452 91820 X 26739 37343 15588137 26739 15625480 32191 15717300 15450742 147999 0 X false true X true false X 5000 16267036 16272036 5000 16267036 16272036 16272036 433086 433086 16705122 0.97410 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 16813585 147999 147999 16665586 40777 40777 16706363 1214844 1214844 40777 40777 1255621 Footnote for uncertain tax position under FIN 48 (Part X) CFA has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code (IRC). Accordingly, no provision for income taxes is recorded in the financial statements. In addition, CFA qualifies for the charitable contribution deduction under IRC Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). CFA is duly registered as a Charitable Organization with the Department of State, Commonwealth of Pennsylvania. Further, CFA annually files a Form 990 with the IRS. As of December 31,2023, CFA is unaware of any unrecognized tax benefits or uncertain tax positions. CFAs tax returns for tax years 2020 and beyond remains subject to examination by the IRS. Fay Boland Founder Executive Director 129258 Payments to DBA for Administrative services false Daniel L Kelly Properties LP Landlord 1000 Rent false Susan Levi The Alliance DBA HSAO BOD Alliance ED 136 CFA commissions on ALLIANCE SCRIP Purchases false Lisa Ashbaugh HSAO ED 5271 CFA commissions on HSAO SCRIP Purchases false Lisa Ashbaugh HSAO ED HSAO is a BF participant 9638 HSAO employees are enrolled in the BF Program false Fay Boland Susan Levi Donnelly-Boland Tax Svc Partners 675 Fee for Income Tax preparation false General Explanation Attachment CFA was founded by Fay Boland to provide support for disadvantaged populations, their families and caregivers and other organizations and their personnel that serve these populations. CFA was accepted into employee benefit plans sponsored by Donnelly-Boland and Associates (DBA). Fay is the President and sole owner of DBA. She is also the sole owner and President of The Alliance for Infants and Toddlers (THE ALLIANCE) and Human Services Administration Organization (HSAO) which are other employers part of the controlled group. Their Executive Directors, Susan Levi (THE ALLIANCE)and Lisa Ashbaugh (HSAO), are ex officio members of the CFA Board under the organizations by-laws. CFA shares office space it rents from Daniel L. Kelly Properties LP (DLK LP) with DBA. THE ALLIANCE, DBA and HSAO all make use of gift cards in their operations for one purpose or another. These gift cards are purchased from CFA under a program that pays a commission to nonprofits participating in the program. Depending on the timing of orders and payments and purchases and disbursements, there may be minor amounts due to or from each and CFA due to participation in this program. HSAO is an eligible and participating employer in the Behavioral Fellows program and has sponsored several employees. As such it is reimbursed for a portion of its payroll costs for the time spent by its employees participating in the program. CFA shares office space it rents from Daniel L. Kelly Properties LP (DLK LP) with DBA. DLK LP is owned by a general partner and limited partners comprised of Fay, her husband Kevin Boland and a Trust for their children, all of whom are employed by DBA. Officer directors etc family relationship Part VI line 2 Fay Boland - Fay is the sole owner of THE ALLIANCE, DBA and HSAO and a majority owner of Donnelly-Boland Tax Services. She and her husband are Trustees for the Health and Welfare Plan and 401K plans in which THE ALLIANCE, DBA, HSAO and CFA are participating employers. As described in Schedule L CFA leases space from a real estate partnership owned by Fay Boland, her husband, their management company and a trust for their children. That space is shared with DBA and the furniture and equipment in that space belong to DBA but are available for use by CFA. Lisa Ashbaugh - Lisa is the Executive Director of HSAO, a company wholly-owned by Fay Boland, and her Board of Directors is comprised of employees of Donnelly-Boland and Associates. Susan Levi - Susan is the Executive Director of THE ALLIANCE under a management agreement with Donnelly-Boland and Associates where she is employed as an Executive Vice President. The Board of Directors of THE ALLIANCE is comprised of employees of Donnelly-Boland and Associates. Susan is also a member of the Boards of Directors of Donnelly-Boland and Associates and Human Services Administration Organization. All of these companies are wholly-owned by Fay Boland. She is also the Plan Administrator for the Health and Welfare Plan and 401K plans in which THE ALLIANCE, DBA, HSAO and CFA are participating employers. She is also a partner in Donnelly-Boland Tax Services, LLC with Fay and Kevin Boland and their nephew Eric Donnelly. Organizational document changes Part VI line 4 Effective February 13, 2023, The Board of Directors adopted changes to the by-laws that eliminated - Section 1.11 Presiding Officer. All meetings of the members shall be called to order and presided over by the chairperson of the board, if any, or, if there is no chairperson or in the chairpersons absence, by the president, or, in the absence of the president, by a chairperson of the meeting elected by the members.- renumbered Section 1.12 Election of Directors and Cumulative Voting as Section 1.14 and inserted new Sections 1.11 to 1.13 as follows - Section 1.11 Membership Register. No shares of stock or membership certificate will be issued.However, membership will be evidenced by a corporate resolution adopted from time to time by the Board ofDirectors that identifies the current member(s) of the Corporation.Section 1.12 Appointment of Member. In the event the member or the members designed successor isunable or unwilling to serve, the Managing Partner of Donnelly -Boland and Associates shall have the right to appointa new member.Section 1.13 Reserved Powers of the Member. In addition to those rights and privileges accorded tomembers under the Pennsylvania Nonprofit Corporation Law of 1988, the Member shall have the following reservedpowers: (a) The authority to appoint and remove all the Directors and Officers of the Corporation and thepower and duties consistent with law, the Articles of Incorporation of the Corporation and these Bylaws;(b) The authority to coordinate policy and long-range strategic and financial planning of theCorporation;(c) The authority to amend the Articles of Incorporation and Bylaws of the Corporation;(d) The authority to approve asset transfers by the Corporation; and(e) Any other rights permitted by law to be reserved to the Member or the Members designatedrepresentative(s)With this change ARTICLE IV SHARE CERTIFICATES AND TRANSFERS was eliminated in its entirety with subsequent Articles renumbered to eliminate the gap. At the same meeting on February 13, 2023, the Board resolved that Fay Boland would be appointed the sole member of the Corporation, that the Membership Register would reflect this and that in the event Ms. Boland is unable to serve in this role, she hereby appoints the successor to her interest of stock of Donnelly-Boland and Associates pursuant to her then-current estate planning documents to be the successor member and to serve in accordance with theCorporations then-current Bylaws. In the event this person is unable or unwilling to accept suchappointment, the Managing Partner of Donnelly-Boland and Associates shall have the right to appoint amember to serve. The existing provision for Amending the Articles of incorporation - Section 9.8 Amendment of Articles of Incorporation - The Articles of the Corporation may be amended from time to time in the manner set forth in 15 P.S. 5911 5916. Any change in the Articles shall take effect when adopted unless otherwise provided in the resolution effecting the change.- was eliminated and replaced with - Section 8.7 Amendment of Bylaws and Articles of Incorporation. These Bylaws and the Corporations Articles of Incorporation may be amended, repealed or supplemented, in whole or in part, and new Bylaws or Articles of Incorporation may be adopted, by the affirmative vote of the Member. The Member shall provide written notice of the substance of any amendments to the Corporations Board of Directors within two (2) days following the date of such meeting of the Member. Members or stockholder classes and rights Part VI line 6 The Board of Directors passed a resolution concurrent with its amendment of the by-laws designating Fay Boland as the sole member of the Corporation. Member election for additional members Part VI line 7a The Board of Directors in its resolution designating Fay Boland as the sole member of the Corporation also provided for her successor members as follows - in the event Ms. Boland is unable to serve in this role, shehereby appoints the successor to her interest of stock of Donnelly-Boland and Associates pursuant to herthen-current estate planning documents to be the successor member and to serve in accordance with theCorporations then-current Bylaws. In the event this person is unable or unwilling to accept suchappointment, the Managing Partner of Donnelly-Boland and Associates shall have the right to appoint amember to serve. Governing body decisions Part VI line 7b The By-laws grant the following reserved powers to the member - Section 1.13 Reserved Powers of the Member. In addition to those rights and privileges accorded tomembers under the Pennsylvania Nonprofit Corporation Law of 1988, the Member shall have the following reservedpowers:(a) The authority to appoint and remove all the Directors and Officers of the Corporation and thepower and duties consistent with law, the Articles of Incorporation of the Corporation and these Bylaws;(b) The authority to coordinate policy and long-range strategic and financial planning of theCorporation;(c) The authority to amend the Articles of Incorporation and Bylaws of the Corporation;(d) The authority to approve asset transfers by the Corporation; and(e) Any other rights permitted by law Form 990 governing body review Part VI line 11 A copy of Form 990 is provided to the Member and the Board of Directors and reviewed with them prior to filing. Governing documents etc available to public Part VI line 19 CFAs Organization documents and Forms 990 are available for review upon request at the Organizations offices during normal business hours. A reasonable charge will be made for any copies requested of these documents. Forms 990 for prior years are also generally available at www.guidestar.org. Significant program services not listed on prior year return Part III line 2 BH Fellows Program - CFA was awarded a 5-year contract by Allegheny County for Community Care Behavioral Health reinvestment fund dollars to develop a Behavioral Fellows Program to promote the training and development of social services professionals and their retention in the industry. CFA plays a pivotal role in the loan review process for this workforce development program. In partnership with the Jewish Healthcare Foundation and Allegheny County, CFA ensures the programs standards align with reinvestment requirements. The organization handles transcript verification, reviews loan documentation, tracks employment and training participation, and manages the disbursement of loan repayments. CFA was awarded a contract with Allegheny County Office of Behavioral Health to provide personnel with specialized experience in behavioral health programs to assist in the design, development and implementation of programs established to address the needs of disadvantaged populations by improving outreach, access and delivery of services. ACTES Program - CFA was awarded a contract to develop the ACTES program to support clients in becoming employable through a combination of stipends and temporary employment. CFA oversees the employment of participants for six months, working with providers to ensure clear expectations. The organization developed an employee handbook for this initiative and actively interacts with participants to address any questions related to employment or stipends. Washington County CYF - CFA was awarded a contract by Washington County to provide the system and back office support structure to facilitate the acquisition and distribution of resources to CYF families eligible for benefits in a compliant and accountable manner. Winter Shelter Program - In collaboration with Allegheny County, CFA was awarded a contract to provide staffing for the Countys winter shelter program set to operate from December 2022 to March 2023. The organization hires and manages full-time temporary staff to cover overnight shifts and coordinates with vendors for space rental and other services. This new partnership reflects CFAs ongoing efforts to address community needs proactively and efficiently. DBA H&W Plan and VEBA Trust 2801 Custer Pittsburgh PA 15227 753120259 PA 501C9 Donnelly-Boland and Associates true Daniel L Kelly Properties LP 2801 Custer Avenue Pittsburgh PA 15227 842281498 Commercial Real Estate PA N/A Unrelated false false 0.00000 Donnelly-Boland Tax Services LLC 3730 Brownsville Road Pittsburgh PA 15227 201779641 Individual and business income tax preparation services PA N/A Unrelated false false 0.00000 Donnelly-Boland and Associates 2801 Custer Avenue Suite G Pittsburgh PA 15227 251685793 Accounting Firm providing Back Office Support Services PA N/A S Corp 0.00000 false Human Services Administration Org 2801 Custer Avenue Suite 100 Pittsburgh PA 15227 251819621 PA N/A 0.00000 false false false false false false false false false false false true false true true false true false false true Donnelly-Boland and Associates m 129258 Payments for ED and Back Office Support Donnelly-Boland and Associates n in kind donation Daniel L Kelly Properties LP k 1000 Lease Payments Human Services Administration Org s 5271 Face FM Value less purchase price Human Services Administration Org p 9638 Program Payments to HSAO for participant Donnelly-Boland Tax Services LLC m 675 Charges to others for similar work Explanation of information on Schedule R 1k, 1n - As described in Schedule L CFA leases space from a real estate partnership owned by Fay Boland, her husband and a trust for their children. That space is shared with DBA and the furniture and equipment in that space belong to DBA but are available for use by CFA.1p - As described in Schedule L CFA is a participating employer with other members of the controlled group in the DBA employee beneft plans and is responsible for paying or reimbursing the plans VEBA Trust for its share of employee benefit expenses.1r, 1s - The other members of the controlled group exchange cash with CFA for the face value of gift cards used in their programs. CFA participates in SCRIP programs available to nonprofit organization that allow them to purchase the cards at a discount.