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      <ActivityOrMissionDescription>PEOPLE'S EMERGENCY CENTER (PEC) NURTURES FAMILIES, STRENGTHENS NEIGHBORHOODS AND DRIVES CHANGE. PEC IS COMMITTED TO INCREASING EQUITY AND OPPORTUNITY THROUGHOUT OUR ENTIRE COMMUNITY. WE PROVIDE COMPREHENSIVE SUPPORTIVE SERVICES TO HOMELESS WOMEN AND THEIR CHILDREN, REVITALIZE OUR WEST PHILADELPHIA NEIGHBORHOOD AND ADVOCATE FOR SOCIAL JUSTICE.</ActivityOrMissionDescription>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
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      </Form990ScheduleDPartXIV>
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        <Explanation>EXPENSES RELATING TO SPECIAL EVENTS: 0.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Explanation>ON JULY 1, 2008 THE ORGANIZATION ACQUIRED THE ASSETS, LIABILITIES AND NET ASSETS OF RBM ASSOCIATES LP. THE RESTATEMENT OF NET ASSETS IS THE AMOUNT REFLECTING THE HISTORICAL NET ASSETS OF RBM PRIOR TO THE DATE OF ACQUISITION.</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>the document is reviewed by all members of the board of directors and approval signed off by the audit committee before filing.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 12c</Identifier>
        <Explanation>employees are required to complete a conflict of interest assessment upon initial employment and to disclose any subsequent conflicts that may arise with HR immediately.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 15</Identifier>
        <Explanation>the executive vice president, cfo and hr draft a comparability study by gathering market data on salaries at similar organizations. the study is then presented to the executive committee of the board. the committee reviews the analysis thoroughly and decides on a final compensation amount for the presidents position.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>the organization's governing documents, conflict of interest policy, whistle blower and financial statements are available to the public upon request via the website www.pec-cares.org.</Explanation>
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          <State>PA</State>
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          <BusinessNameLine1>people's emergency center community development corp</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>975124</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>the pec foundation</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>5000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>people's emergency center community development corp</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>M</TransactionType>
        <AmountInvolved>2004</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>the pec foundation</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>197715</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>saunders park lp</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>197715</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>saunders park lp</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>101645</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>the pec foundation</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>36933</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>people's emergency center community development corp</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>462733</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>saunders park lp</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>500000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>the pec foundation</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>B</TransactionType>
        <AmountInvolved>208230</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>imani homes</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>211000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>rbm associates</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>G</TransactionType>
        <AmountInvolved>823361</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>