2016-12-15T12:22:00-06:00 2016-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2015-07-01 232867945 COMMUNITY BIKE WORKS COMM 6104341140 235 NORTH MADISON STREET ALLENTOWN PA 18102 KIM SCHAFFER EXECUTIVE DIRECTOR 6104341140 2016-11-29 MARC A BRINKER CPA P01040599 6104357489 2015 2017-02-10 21:41:12Z KIM SCHAFFER 235 NORTH MADISON STREET ALLENTOWN PA 18102 403189 0 X WWW.COMMUNITYBIKEWORKS.ORG X 1997 PA COMMUNITY BIKE WORKS TEACHES LIFE LESSONS THROUGH BICYCLES, TO YOUTH WHO COULD BENEFIT MOST. 13 13 16 80 0 0 240748 384058 0 0 666 664 0 8687 241414 393409 0 0 0 0 198392 278653 0 0 22635 42688 64988 241080 343641 334 49768 402795 452290 362 89 402433 452201 COMMUNITY BIKE WORKS TEACHES LIFE LESSONS THROUGH BIKE MECHANICS. WE OFFER INNER-CITY YOUTH MEANINGFUL WORK-ETHIC ALTERNATIVES. WE USE BICYCLES AND PEER AND ADULT MENTORS TO ENGAGE YOUTH, AND ONCE ENGAGED, INFLUENCE THEIR BEHAVIOR AND OUTLOOK ABOUT SCHOOL AND LIFE. 0 0 282898 EARN-A-BIKE PROGRAM: IN OUR FLAGSHIP EARN-A-BIKE PROGRAM, BOYS AND GIRLS AGES 9-17 TEAM UP WITH ADULT MENTORS FOR A 12-WEEK COURSE IN BIKE MECHANICS AND SAFETY. WHILE WORKING ON THEIR BIKES, STUDENTS LEARN TEAMWORK, PERSEVERANCE, AND OTHER WORK SKILLS. ONCE STUDENTS GRADUATE EARN-A-BIKE, THEY EARN THEIR REFURBISHED BIKE AND NEW HELMET! THE JUNIOR EARN-A-BIKE PROGRAM INTRODUCES YOUNGER STUDENTS TO WORKING WITH MENTORS. IN TOTAL, 380 STUDENTS PARTICIPATED IN EARN-A-BIKE AND JUNIOR EARN-A-BIKE DURING 2015-2016; 86% GRADUATED. IN MORE THAN 20 YEARS, 3,200 STUDENTS HAVE EARNED THEIR BICYCLES. PEER VOLUNTEERS & YOUTH APPRENTICES: STUDENTS WHO GRADUATE FROM EARN-A-BIKE MAY CONTINUE TO IMPROVE THEIR MECHANIC SKILLS WHILE GIVING BACK TO THEIR PEERS BY BECOMING YOUTH VOLUNTEERS, AND, ULTIMATELY, PAID YOUTH APPRENTICES. VOLUNTEERS AND APPRENTICES SERVE AS EARN-A-BIKE INSTRUCTORS AND PARTICIPATE IN LEADERSHIP ACTIVITIES. FOURTEEN STUDENTS WERE YOUTH VOLUNTEERS IN 2015-2016. IN THE WORDS OF YOUTH VOLUNTEER ARTHENO, 17: "I HAVE LEARNED HOW TO FIX A BIKE AND WORK FOR SOMETHING. WHEN I LEFT HERE AFTER EARNING MY FIRST BIKE, MY WORK ETHIC CHANGED FOR THE BETTER. EVEN IF I STILL GET DISTRACTED EASILY, I STILL WORK AS HARD AS I CAN TO SOLVE A PROBLEM." AFTERSCHOOL DROP-IN AND EARN A BOOK: EARN-A-BIKE STUDENTS AND GRADUATES CAN VISIT COMMUNITY BIKE WORKS ON WEEKDAY AFTERNOONS TO PARTICIPATE IN A RANGE OF ENRICHMENT ACTIVITIES. AT DROP-IN, STUDENTS WORK ON BIKES OR PARTICIPATE IN DIRECTED ACTIVITIES. IN "EARN A BOOK", STUDENTS SPEND ONE-ON-ONE TIME WITH COLLEGE TUTORS AND PARTICIPATE IN GROUP AND INDIVIDUAL READING AND OTHER ACTIVITIES DESIGNED TO FOSTER ENTHUSIASM FOR AND INCREASED COMPETENCE IN READING. IN 2015-2016, STUDENTS VISITED COMMUNITY BIKE WORKS 7,500 TIMES AND SPENT APPROXIMATELY 15,200 HOURS WITH MENTORS WHICH WAS A 35% INCREASE OVER THE PREVIOUS YEAR. 282898 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 16 1 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X KIMBERLY SCHAFFER 6104341140 235 NORTH MADISON STREET ALLENTOWN PA 18102 SARAH ANDREW BOARD MEMBER 2.00 X 0 0 0 CLAIRE AYLWARD BOARD MEMBER 2.00 X 0 0 0 JONATHAN FENNER BOARD MEMBER 2.00 X 0 0 0 KAREN GREEN BOARD MEMBER 2.00 X 0 0 0 CHARLES HOCH BOARD MEMBER 2.00 X 0 0 0 LARA KUHNS BOARD MEMBER 2.00 X 0 0 0 DOUGLAS MANCINI BOARD MEMBER 2.00 X 0 0 0 SALEEM MAWJI BOARD MEMBER 2.00 X 0 0 0 WILL RIVERA BOARD MEMBER 2.00 X 0 0 0 LAURA ZAHARAKIS BOARD MEMBER 2.00 X 0 0 0 KIMBERLY SCHAFFER EXECUTIVE DIRECTOR 40.00 X 62005 0 5743 NICK MITTICA CHAIR PERSON 2.00 X 0 0 0 MIKE KLATCHAK TREASURER 2.00 X 0 0 0 PATRICIA WOOD BELDON SECRETARY 2.00 X 0 0 0 62005 0 5743 0 0 0 0 0 14380 53569 316109 6500 384058 664 664 18467 14380 9780 8687 8687 393409 0 0 9351 63835 41493 9574 12768 171972 148191 17254 6527 1464 1265 188 11 23131 21453 458 1220 18251 14750 2060 1441 4300 4300 3299 2220 1079 1883 1751 132 3762 3499 263 13410 12471 939 7807 7261 546 PROGRAM SUPPLIES 11975 11975 REPAIRS AND MAINTENANCE 10943 10135 808 MISCELLANEOUS 4272 3973 299 POSTAGE AND SHIPPING 2965 2461 208 296 372 372 343641 282898 38108 22635 14830 10362 289842 331462 220244 109778 98123 110466 402795 452290 362 89 362 89 X 389001 425701 13432 26500 402433 452201 402795 452290 49768 0 X X 0 1 X 1 0 X 222032 229874 220746 235748 363178 1271578 222032 229874 220746 235748 363178 1271578 299307 972271 1338 1040 743 666 664 4451 24302 5000 23067 52369 1328398 0.73190 0.74510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7143 7143 182565 102685 79880 30536 7093 23443 110466 PAYROLL WITHHOLDINGS 89 89 X 397009 3600 3600 393409 0 393409 347241 3600 3600 343641 0 343641 PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT CORPORATION ORGANIZED UNDER THE LAWS OF THE COMMONWEALTH OF PENNSYLVANIA AND IS EXEMPT FROM THE FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR LIABILITIES RECORDED FOR THE FISCAL YEARS 2016 AND 2015. THE ORGANIZATION FILES ITS 990 WITH THE UNITED STATES INTERNAL REVENUE SERVICE AND WITH THE BUREAU OF CHARITABLE ORGANIZATIONS IN PENNSYLVANIA. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2012. GEARING UP FOR THE FUTURE 32847 14380 18467 6170 224 3386 32847 14380 18467 6170 224 3386 9780 8687 FORM 990, PART VI, SECTION B, LINE 11 THE ACCOUNTANTS PRESENT THE 990 & AUDIT TO THE BOARD AT THE NOVEMBER MEETING FOR DISCUSSION AND QUESTIONS. AT THAT TIME THE BOARD DECIDES WHETHER TO ACCEPT OR ASK FOR REVISION. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES AND BOARD MEMBERS OF COMMUNITY BIKE WORKS SIGN A FORMAL CONFLICT OF INTEREST POLICY AFFIRMING THE RECEIPT, UNDERSTANDING, AND COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 USING GUIDESTAR, SALARIES OF COMPARABLE POSITIONS ARE REVIEWED. THE SALARIES ARE BASED ON THAT REVIEW AND YEARLY BOARD EVALUATIONS OF THE EXECUTIVE DIRECTOR. BOARD MEMBERS AND OFFICERS ARE NOT COMPENSATED. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.