2025-04-03T14:09:42-05:00 2023-12-31 993095602 FISCAL COMPLIANCE ASSUR TAX ADV SVCS LLC 1 BUTTERNUT AVENUE PEABODY MA 01960 990 2023-01-01 270176858 THE AMERICAN ROUNDTABLE TO ABOLISH HOMELESSNESS INC AMER 6175570057 5 PARK STREET BOSTON MA 02108 MARY ELLEN HOMBS DIRECTOR 6175570057 2025-04-03 1 0 GREG ROGERS P01278154 9783955759 2023 2025-03-06 01:10:19Z X MARY ELLEN HOMBS 5 PARK STREET BOSTON MA 02108 310213 0 X ABOLITIONISTROUNDTABLE.COM X 2009 MA TO BE A STRATEGIC PARTNER WITH THE PUBLIC AND PRIVATE SECTORS TO PREVENT AND END HOMELESSNESS. 4 2 1 0 0 0 0 14100 0 296113 0 0 0 0 0 310213 0 0 0 0 0 239078 0 0 14938 0 114073 0 353151 0 -42938 260309 281916 52059 116604 208250 165312 X TO BE A STRATEGIC PARTNER WITH THE PUBLIC AND PRIVATE SECTORS TO PREVENT AND END HOMELESSNESS. 0 0 282142 296113 ART PROVIDES EXPERT ASSISTANCE TO STATE AND LOCAL JURISDICTIONS AND PRIVATE SECTOR STAKEHOLDERS TO UPGRADE THE STRATEGIC RESPONSE TO HOMELESSNESS IN LOCAL COMMUNITIES, ESPECIALLY THOUGH THE SCALING OF PERMANENT HOUSING UNITS WITH APPROPRIATE SERVICES FOR HOMELESS INDIVIDUALS, FOCUSING ON THE MOST VULNERABLE LIVING LONG-TERM ON THE STREETS OR LANGUISHING IN SHELTERS. MAJOR PROGRAM ACTIVITIES INCLUDE BRINGING THE FIELD-TESTED MOTEL CONVERSION STRATEGY TO LOCAL COMMUNITIES TO SCALE ADDITIONAL PERMANENT HOUSING; PROMOTING USE OF UTILIZATION OF TARGETED HOUSING AND SERVICE RESOURCES FOR VETERANS AND VULNERABLE POPULATIONS; AND ADVOCATING FOR UNDER-SERVED AND UNDER-RESOURCED POPULATIONS, SUCH AS ART'S NATIONAL INITIATIVE TO ADDRESS HOMELESSNESS FOR UNACCOMPANIED WOMEN. 282142 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 4 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA CA X MARY ELLEN HOMBS 6175570057 5 PARK STREET BOSTON MA 02108 PHILIP MANGANO PRESIDENT 40.00 X X 119378 0 47848 DAVID FOSTER CHAIR 2.00 X X 0 0 0 MARY ELLEN HOMBS CLERK AND TREASURER 20.00 X X 0 0 0 TOD LIPKA DIRECTOR 2.00 X 0 0 0 119378 0 47848 1 0 1 0 0 14100 14100 WORKSHOPS AND CONFEREN 623990 296113 296113 296113 310213 296113 0 0 229847 195370 22985 11492 9231 7846 923 462 9792 9792 4135 4135 12113 2180 9691 242 54838 46612 5484 2742 30134 30134 545 545 CHANGE IN ALLOWANCE 2516 2516 353151 282142 56071 14938 X 100676 27943 497 497 149000 249045 4762 4762 0 0 10136 4431 260309 281916 41923 112173 10136 4431 52059 116604 X 208250 165312 208250 165312 260309 281916 -42938 0 X X 0 0 1 0 X 6073 4150 3890 123829 14100 152042 168000 304223 556622 371421 296113 1696379 174073 308373 560512 495250 310213 1848421 0 76000 83000 135500 83500 378000 76000 83000 135500 83500 378000 1470421 174073 308373 560512 495250 310213 1848421 0.79550 0.68020 0.00000 0.00000 X 4762 4762 0 0 LEASE LIABILITIES 4431 4431 X PART X, LINE 2: THE ORGANIZATION HAS OBTAINED EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION OR LIABILITY FOR FEDERAL OR STATE INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS REQUIRED BY ASC 740-10, "ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES," TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND STATE RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES. THE STATUE OF LIMITATIONS FOR THESE JURISDICTIONS IS GENERALLY THREE YEARS AFTER FILING. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO REVIEW BY TAXING AUTHORITIES FOR PERIODS PRIOR TO 2020. THE ORGANIZATION HAS NO RETURNS UNDER EXAMINATION AS OF DECEMBER 31, 2023 AND 2022. SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE. THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. X X X 0 0 0 0 0 0 0 0 0 PHILIP MANGANO PRESIDENT 119378 0 0 0 0 0 0 0 47848 0 167226 0 0 0 TOD LIPKA TOD LIPKA IS A BOARD MEMBER OF THE ORGANIZATION AND CEO OF STEP UP PROGRAM SERVICE REVENUE RECEIVABLES X 0 249045 0 0 0 249045 TOD LIPKA TOD LIPKA IS A BOARD MEMBER OF THE ORGANIZATION AND CEO OF STEP UP 265000 THE ORGANIZATION HAS A CONSULTING CONTRACT WITH STEP UP 0 PART II, LINE A THROUGH F THE AMERICAN ROUND TABLE TO ABOLISH HOMELESSNESS HERE CLARIFIES THE FOLLOWING REGARDING RECEIVABLE REVENUE FROM STEP UP UNDER SERVICES AGREEMENTS BETWEEN THE TWO ENTITIES. STEP UP AND ITS CEO ARE IDENTIFIED SOLELY IN THE CONTEXT OF REVENUE RECEIVABLE DUE FROM STEP UP TO THE AMERICAN ROUND TABLE TO ABOLISH HOMELESSNESS AT YEAR-END UNDER SERVICE AGREEMENTS BETWEEN THE TWO ORGANIZATIONS.NO LOAN FOR PERSONAL OR BUSINESS REASONS HAS BEEN MADE AT ANY TIME TO TOD LIPKA, CEO OF STEP UP AND BOARD MEMBER OF THE AMERICAN ROUND TABLE TO ABOLISH HOMELESSNESS BOARD AT THE TIME OF THE ORIGINAL 2023 FILING. FORM 990 PART I LINE 1 THE ORGANIZATION'S MISSION HAS BEEN UPDATED IN THE AMENDED FORM 990. FORM 990 PART III LINE 1 THE ORGANIZATION'S MISSION HAS BEEN UPDATED IN THE AMENDED FORM 990. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PREPARED WITH THE ASSISTANCE OF AN OUTSIDE ACCOUNTING FIRM AND REVIEWED BY THE GOVERNING BODY. THE OUTSIDE ACCOUNTING FIRM WILL MAKE EDITS AS NECESSARY AND FINALIZE THE FORM 990. COPIES OF THE COMPLETED FORM 990 ARE DISTRIBUTED TO MEMBERS OF THE GOVERNING BODY PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS THE ONGOING INVOLVEMENTS OF THE CEO IN HIS WORK WITH PUBLIC AND PRIVATE PARTNERS TO IDENTIFY ANY POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS THE CEO COMPENSATION IN DECEMBER OF EVERY YEAR. ABSENT THE PRESIDENT, OFFICERS MEET AND EXAMINE THE COMPENSATION HISTORY, ACCOMPLISHMENTS, AND COMPARABLE COMPENSATION IN THE SECTOR. IN 2022, CHAIR DAVID FOSTER AND SEC/TREAS MARYELLEN HOMBS REVIEWED AND DISCUSSED THESE ITEMS. BOTH ARE EXPERIENCED IN EXAMINING COMPENSATION AND IDENTIFYING SIMILAR ENTITIES IN THE SECTOR. THE CEO DOES NOT TAKE PART IN THIS DISCUSSION OR ANY NEGOTIATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990 PART X, LINE 4 AND 5 IN THE ORIGINALLY FILED IRS FORM 990 FOR 2023, PART X BALANCE SHEET, THE AMOUNT REPORTED AS LOANS AND OTHER RECEIVABLES FROM ANY CURRENT OR FORMER OFFICER, DIRECTOR, TRUSTEE, KEY EMPLOYEE, CREATOR OR FOUNDER, SUBSTANTIAL CONTRIBUTOR, OR 35% CONTROLLED ENTITY OR FAMILY MEMBER OF ANY OF THESE PERSONS FOR $149,000 (12/31/22) AND $249,045 (12/31/23) SHOULD HAVE BEEN REPORTED AS ACCOUNTS RECEIVABLE, NET. THE AMENDED 990 FOR 2023 IS BEING CORRECTED TO PROPERLY REPORT THESE AMOUNTS OWED AS OF DECEMBER 31, 2022 AND DECEMBER 31, 2023 AS ACCOUNTS RECEIVABLE, NET. PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS OR SELECTION PROCESS FOR AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR. 990 SCHEDULE L, PART V PART V OF SCHEDULE L OF THE 990 HAS BEEN AMENDED TO CLARIFY THE TERMS OF THE RECEIVABLE REPORTED ON THE ORIGINALLY FILED IRS FORM 990 IN PART II OF SCHEDULE L. 990 SCHEDULE A, PARTS I, II AND III IN THE ORIGINALLY FILED IRS FORM 990 FOR 2023, THE ORGANIZATION CHECKED OFF BOX 7 WHEN IT SHOULD HAVE CHECKED OFF BOX 10 ON PART I. IN ADDITION, PART III OF SCHEDULE A SHOULD HAVE BEEN COMPLETED INSTEAD OF PART II. ALL REQUIRED PARTS OF SCHEDULE A HAVE BEEN PROPERLY REPORTED IN THIS AMENDED 990. SCHEDULE L PART II RELATIONSHIP WITH ORGANIZATION - TOD LIPKA IS A BOARD MEMBER OF THE ORGANIZATION AND CEO OF STEP UP PURPOSE OF LOAN - PROGRAM SERVICE REVENUE RECEIVABLES SCHEDULE L PART IV RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION - TOD LIPKA IS A BOARD MEMBER OF THE ORGANIZATION AND CEO OF STEP UP DESCRIPTION OF TRANSACTION - THE ORGANIZATION HAS A CONSULTING CONTRACT WITH STEP UP 990 SCHEDULE D, PART XIII THE HEADING 'PART X - FIN 48 FOOTNOTE' WAS REMOVED IN THE AMENDED 990.