AFRICAN COMMUNITY EDUCATION PROGRAM: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: AFRICAN COMMUNITY EDUCATION PROGRAM (EIN 14-1970474)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-03
IRS object ID: 201420349349300817
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-03T17:28:28-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	271147399	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Aaron T White CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	32 Thayer Pond Drive Unit 16	AddressLine1
City	North Oxford	City
State	MA	State
ZIP Code	01537	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	141970474	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	AFRICAN COMMUNITY EDUCATION PROGRAM INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	AFRI	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	24 CHATHAM STREET	AddressLine1
City	Worcester	City
State	MA	State
ZIP Code	01608	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MARSHALL GAYE	Name
Title	PRESIDENT	Title
Phone	5087993564	Phone
Date Signed	2014-01-28	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Aaron White	Name
PTIN	P00541575	PTIN
Phone	7745261431	Phone
Date Prepared	2014-02-03	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MARSHALL GAYE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	10 WESTDALE ST	AddressLine1
City	Worcester	City
State	MA	State
ZIP Code	01604	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	372010	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.acechildren.com	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2006	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE TRANSITIONAL EDUCATION SUPPORT TO IMMIGRANTS AND REFUGEES OF AFRICAN ORIGIN	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	44	TotalNbrEmployees
Total Nbr Volunteers	250	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	171376	ContributionsGrantsPriorYear
Contributions Grants Current Year	267197	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	94500	ProgramServiceRevenuePriorYear
Program Service Revenue CY	91500	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	14018	OtherRevenuePriorYear
Other Revenue Current Year	9275	OtherRevenueCurrentYear
Total Revenue Prior Year	279894	TotalRevenuePriorYear
Total Revenue Current Year	367972	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	139331	SalariesEtcPriorYear
Salaries Etc Current Year	200933	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	17730	TotalFundrsngExpCurrentYear
Other Expense Prior Year	78095	OtherExpensePriorYear
Other Expenses Current Year	90691	OtherExpensesCurrentYear
Total Expenses Prior Year	217426	TotalExpensesPriorYear
Total Expenses Current Year	291624	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	62468	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	76348	RevenuesLessExpensesCY
Total Assets BOY	145132	TotalAssetsBOY
Total Assets EOY	224825	TotalAssetsEOY
Total Liabilities BOY	13139	TotalLiabilitiesBOY
Total Liabilities EOY	16484	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	131993	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	208341	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE TRANSITIONAL EDUCATION SUPPORT TO IMMIGRANTS AND REFUGEES OF AFRICAN ORIGIN	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	241321	Expense
Revenue	367972	Revenue
Description	PROVIDED TUTORING IN MATH, ENGLISH AND THE ARTS AFTER SCHOOL AND ON SATURDAYS. THESE SERVICES WERE PROVIDED TO 100 STUDENTS FROM 8 COUNTRIES OF ORIGIN DURING THE FISCAL YEAR. 250 VOLUNTEERS DONATED 25,000 HOURS OF TIME TOWARDS THE PROGRAMS SERVICE GOALS. STUDENTS COUNTRY OF ORIGIN INCLUDE: BURUNDI, CENTRAL AFRICAN REPUBLIC, DEMOCRATIC REPUBLIC OF CONGO, GHANA, LIBERIA, REPUBLIC OF CONGO, SIERRA LEONE AND SOMALIA.	Description
Total Program Service Expense	241321	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	5	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	44	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MARSHALL GAYE	NamePerson
Telephone Number	5087993564	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	10 WESTDALE ST	AddressLine1
City	Worcester	City
State	MA	State
ZIP Code	01604	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee
ANDREA POSA
DIRECTOR	1.00	X	0	0	0
DENNIS NYEAYEA
DIRECTOR	1.00	X	0	0	0
JOSIAH BOTE
DIRECTOR	1.00	X	0	0	0
MARSHALL GAYE
PRESIDENT	4.00	X	0	0	0	X
MOLLY STORER
DIRECTOR	1.00	X	0	0	0
OLGA VALDMAN
VICE PRESIDENT	1.00	X	0	0	0	X
SANDRA ANIM
TREASURER	2.00	X	0	0	0	X
TOY LIM
SECRETARY	1.00	X	0	0	0	X
KASKA YAWO
EXECUTIVE DIRECTOR	20.00		17274	0	0		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	17274	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	true	CompensationFromOtherSources
Government Grants	105250	GovernmentGrants
All Other Contributions	161947	AllOtherContributions
Total Contributions	267197	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TRANSITIONAL EDUCATION	Description
Business Code	611710	BusinessCode
Total Revenue Column	91500	TotalRevenueColumn
Related Or Exempt Function Income	91500	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	91500	TotalProgramServiceRevenue
Gross Income Fundraising Events	13313	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	4038	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	9275	TotalRevenueColumn
Exclusion	$9,275	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	367972	TotalRevenueColumn
Related Or Exempt Function Income	91500	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$9,275	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	17274	Total
Program Services	1574	ProgramServices
Management And General	14035	ManagementAndGeneral
Fundraising	1665	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	161021	Total
Program Services	144321	ProgramServices
Management And General	6124	ManagementAndGeneral
Fundraising	10576	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	22638	Total
Program Services	20985	ProgramServices
Management And General	363	ManagementAndGeneral
Fundraising	1290	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	4077	Total
Management And General	4077	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	17850	Total
Program Services	17850	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	4393	Total
Program Services	139	ProgramServices
Management And General	199	ManagementAndGeneral
Fundraising	4055	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2259	Total
Program Services	1421	ProgramServices
Management And General	829	ManagementAndGeneral
Fundraising	9	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	763	Total
Program Services	616	ProgramServices
Management And General	147	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	35600	Total
Program Services	35550	ProgramServices
Fundraising	50	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1830	Total
Program Services	1830	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	2613	Total
Management And General	2613	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
TEXBOOKS AND EDUC SUPPLIES	1370	1370
TRANSPORTATION	5725	5678	29	18
FIELD TRIP EXPENSES	3158	3158
OTHER ADMINISTRATIVE EXPENSE	2152	102	2050

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	8901	Total
Program Services	6727	ProgramServices
Management And General	2107	ManagementAndGeneral
Fundraising	67	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	291624	Total
Program Services	241321	ProgramServices
Management And General	32573	ManagementAndGeneral
Fundraising	17730	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	52648	BOY
EOY	97459	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	86524	BOY
EOY	118910	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	275	BOY
EOY	275	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	15379	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	7198	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5685	BOY
EOY	8181	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	145132	BOY
EOY	224825	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	13139	BOY
EOY	16484	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	13139	BOY
EOY	16484	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	116993	BOY
EOY	125541	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	15000	BOY
EOY	82800	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	131993	BOY
EOY	208341	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	145132	BOY
EOY	224825	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	76348	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
FS Audited	false	FSAudited
Audit Committee	false	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	140648	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	178515	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	140188	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	233544	CurrentTaxYearMinus1Year
Current Tax Year	334160	CurrentTaxYear
Total	1027055	Total

Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	12000	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	12000	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	12100	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	48465	CurrentTaxYearMinus1Year
Current Tax Year	37850	CurrentTaxYear
Total	122415	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	152648	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	190515	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	152288	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	282009	CurrentTaxYearMinus1Year
Current Tax Year	372010	CurrentTaxYear
Total	1149470	Total

Field	Value	IRS element (for citing)
Public Support Total509	1149470	PublicSupportTotal509

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	152648	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	190515	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	152288	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	282009	CurrentTaxYearMinus1Year
Current Tax Year	372010	CurrentTaxYear
Total	1149470	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	1.00000	PublicSupportPercentage509
Prior Year Support Percentage	1.00000	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	15379	OtherCostOrOtherBasis
Depreciation	7198	Depreciation
Book Value	8181	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	8181	TotalOfBookValueLandBuildings

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	X	BoardOrCommitteeApproval
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	KASKA YAWO	NamePerson
Title	EXECUTIVE DIRECTOR	Title
Base Compensation Filing Org	17274	BaseCompensationFilingOrg
Total Compensation Filing Org	17274	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Form 990 governing body review Part VI line 11	AFRICAN COMMUNITY EDUCATIONAL PROGRAM BOARD OF DIRECTORS RECEIVE A DRAFT COPY OF THE FORM 990 AND MUST APPROVE IT BEFORE IT IS FILED. DRAFT COPY IS DELIVERED BY EMAIL OR MAIL.
O02	Conflict of interest policy compliance Part VI line 12c	Each director, principal officer and member of a committee with governing board delegated powers annually sign a statement which affirms such person: a. Has received a copy of the conflicts of interest policy, b. Has read and understood the policy, c. Has agreed to comply with the policy, and d. Understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.
O03	CEO executive director top management comp Part VI line 15a	THE EXECUTIVE DIRECTOR9S ANNUAL SALARY IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD DETERMINED THE SALARY OF THE EXECUTIVE DIRECTOR USING OTHER COMPARABLE LOCAL AND NATIONAL NONPROFIT ORGANIZATION. IN ADDITION THE BOARD OF DIRECTORS PERFORMS AN ANNUAL PERFORMANCE EVALUATION. THE RESULTS OF THIS EVALUATION IS ALSO USED TO DETERMINED EXECUTIVE DIRECTOR SALARY.
O04	Other officer or key employee compensation Part VI line 15b	THE BOARD OF DIRECTOR AND THE EXECUTIVE DIRECTOR REVIEW BUDGET PROJECTIONS AND REVIEWS EMPLOYEE PERFORMANCE TO DETERMINE COMPENSATION.
O05	Governing documents etc available to public Part VI line 19	THE EXECUTIVE DIRECTOR WILL MAKE PUBLIC ANY FORM 990 OR MASSACHUSETTS FORM PC OR ANY OTHER GOVERNANCE POLICY UPON REQUEST. THE ORGANIZATION MAY REQUEST REIMBURSEMENT FOR THE COST OF COPIES IF PHYSICAL COPIES ARE NEEDED.
O06	Explanation of other changes in net assets or fund balances Part XI line 9	BEGINNING OF YEAR NET ASSETS SHOULD HAVE BEEN $225 HIGHER AT $70,674. THIS IS AND ADJUSTMENT FOR THE DIFFERENCE.