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HomeMy WebLinkAboutHCDC Packet - October 2022If you will need disability-related accommodations to participate in this program or event, please contact Brianna Thul at brianna- thul@iowa-city.org or 319-356-5230. Early requests are strongly encouraged to allow sufficient time to meet your access needs. Upcoming Housing & Community Development Commission Meetings Regular: November 17 HOUSING & COMMUNITY DEVELOPMENT COMMISSION (HCDC) October 20, 2022 Regular Meeting – 6:30 PM The Center Assembly Room 28 S Linn Street AGENDA: 1.Call to Order 2.Welcome New Members HCDC will welcome one new member, Michael Eckhardt. This item provides an opportunity for new and existing Commissioners to introduce themselves. 3.Consideration of Meeting Minutes: September 15, 2022 4.Public Comment of Items not on the Agenda Commentators shall address the Commission for no more than 5 minutes. Commissioners shall not engage in discussion with the public concerning said items. 5.Legacy Aid to Agencies (A2A) Question & Answer (Q&A) Discussion Joint Funding Applications were due September 15, 2022 at 5pm. The FY24 A2A Q&A session was conducted in writing. Written responses from the Legacy Agencies are available for review in the packet. During this meeting, HCDC will discuss the applications and the written responses received. HCDC will not make funding recommendations at this meeting. 6.Legacy Aid to Agencies Next Steps – Individual Scoring and Funding Recommendations Staff will explain next steps in the funding process for Legacy Aid to Agencies. 7.Staff & Commission Updates This item includes an opportunity for brief updates from staff and Commissioners. Commissioners shall not engage in discussion on updates. 8.Adjournment Housing and Community Development Commission September 15, 2022 Meeting Packet Contents Agenda Item #2 • September 15, 2022 Draft HCDC Meeting Minutes Agenda Item #5 • October 7, 2022 - Q&A Instructions for Legacy Agencies • DVIP – No questions. • Shelter House – No questions. • Free Medical Center – No questions. • Dream Center (Dream City) – Responses submitted 10/7/22. • HACAP – Responses submitted 10/10/22. • Big Brother Big Sisters – Responses and financial records submitted 10/11/22. • Habitat for Humanity – Responses submitted 10/11/22. • Horizons – Responses submitted 10/11/22. • Houses into Homes – Responses submitted 10/11/22. • 4Cs – Responses submitted 10/11/22. • United Action for Youth – Responses submitted 10/11/22. • NCJC - Responses submitted 10/12/22. • Center for Worker Justice – Responses, financial records, and updated demographics submitted 10/12/22. • Table to Table – Responses submitted 10/13/22. • CommUnity – Responses submitted 10/13/22. • Aging Services (formerly Pathways) – Responses submitted 10/13/22. • RVAP – Responses submitted 10/13/22. • Arc – Responses and financial records submitted 10/13/22. • Inside Out Reentry – Responses and financial records submitted 10/13/22. • Community and Family Resources (formerly Prelude) – Responses submitted 10/13/22. • Free Lunch Program – Responses and financial records submitted 10/13/22. Agenda Item #5 • FY24 Legacy Aid to Agencies – Upcoming Tentative HCDC Dates MINUTES PRELIMINARY HOUSING AND COMMUNITY DEVELOPMENT COMMISSION SEPTEMBER 15, 2022 – 6:30 PM FORMAL MEETING THE CENTER ASSEMBLY ROOM MEMBERS PRESENT: Jennifer Haylett, Karol Krotz, Nasr Mohammed, Becci Reedus, Kyle Vogel MEMBERS ABSENT: Kaleb Beining, Maryann Dennis, Elizabeth Marilla-Kapp STAFF PRESENT: Erica Kubly, Brianna Thul OTHERS PRESENT: Debbie Ackerman (HACAP) RECOMMENDATIONS TO CITY COUNCIL: By a vote of 5-0 the Commission recommends approval of the Consolidated Annual Performance & Evaluation Report (CAPER) CALL MEETING TO ORDER: Reedus called the meeting to order at 6:30 PM. CONSIDERATION OF MEETING MINUTES: JULY 28, 2022: Haylett moved to approve the minutes of July 28, 2022, Vogel seconded the motion. A vote was taken, and the minutes were approved 4-1-1 (Krotz abstained). PUBLIC COMMENT FOR TOPICS NOT ON THE AGENDA: None. CONSOLIDATED ANNUAL PERFORMANCE & EVALUATION REPORT (CAPER) AND UPDATE ON CITY PROJECTS AND PROGRAMS: Thul noted this year staff put a few slides to put together to talk about the report. She explained the CAPER is an end of year report that tells HUD what they've done in the last fiscal year. This reports on the Community Development Block Grant (CDBG) funds and the HOME Investment Partnership Program funds. It's an assessment of the progress the City made on their Consolidated Plan goals. To distinguish, the Annual Action Plan says what they are going to do in the upcoming year and then the CAPER says what they did accomplish in the last year. The CAPER is due to HUD within 90 days of the end of the fiscal year, which is at the end of September. Thul stated the main focus of this plan is the City’s federally funded activities and HUD wants to know the impact of the federal dollars. In the report they do talk about local programs and other local projects going on in some of the narrative fields, but the main thing HUD wants to know is how the City is using those federal funds and what did they accomplished with those. Staff sends this report to HUD through a database called IDIS so there are some fields that are required that they don't have the flexibility to edit or try to make it more user friendly, staff did label those tables in the CAPER report, the ones that are HUD required are called IDIS tables and the ones that staff created are called City tables. Thul emphasized some of the highlights in the last year, the City met their CDBG timeliness goal, HCDC talks about this a lot because when staff brings updates about projects meeting their spending deadlines. The City was able to complete two Agenda Item #3 Housing and Community Development Commission September 15, 2022 Page 2 of 7 2 neighborhood improvement projects that experienced delays due to the pandemic and also the derecho. Completing those last few projects contributed to goals in a prior Consolidated Plan. The City competed 21 CDBG-CV activities, the CDBG-CV funds were additional one-time funding from HUD to prepare, prevent and respond to Coronavirus. The City did have some additional public outreach opportunities and City staff went out to places like the food pantries and received feedback through a sticker survey. People were asked what the most important housing needs were to them. Staff collected some information and got to interact with the public. From that data they know that the projects and the activities that are being undertaken are reaching beneficiaries that are non-white, people who are below 30% AMI and people with Hispanic or Latino ethnicities, which is great. Finally, in the FY22 mid-year- round they funded the GreenState partnership program which was a homeownership down payment assistance program and the first home was sold through that in FY22. Reedus asked if there has only been just one down payment so far. Kubly confirmed there was just one in FY22, but they had a second one recently so that second one will be reported in the next CAPER. Thul noted some of the challenges in FY22, a lot of them carried over from the previous fiscal year such as things stemming from the pandemic. The City did receive a lot of new funding sources such as CGBG-CV and HOME-ARP. HOME-ARP was $1.8 million of additional funding that they didn't have previously. Other challenges include rising cost of housing making it a challenge for non-profit agencies to acquire housing for rental activities, lack of bids for construction and rehab projects, supply chain volatility has made delays on projects, the strain on local agencies as people are taking on more projects. Additional projects strains staff and their agency capacity. The City is also seeing a lot larger funding requests which sometimes adds to the complexity like with the 501 project or some of the things that they'll have to plan for the DVIP project that was just funded for FY23. Other challenges - rising mortgage rates and also outcomes related to the current City Steps Plan being delayed as they catch up on the backlog of projects - like the two parks projects finished up recently. Thul next shared slides on CDBG and HOME spending. For FY22 they spent a little over $700,000 of CDBG and just under $200,000 of HOME Investment Partnership Program funds, and about $67,000 in CDBG-CV funds which does not include the additional funds that the City received from the State. Thul next showed the impact from federally funded projects, these are programs and projects undertaken by partners and the vast majority of these are completed by the subrecipients – these are agencies and people that the Commission has heard from in meetings. Over 5,000 people assisted through the completion of the neighborhood improvement projects, those are typically undertaken by the Parks and Recreation staff, over 3,000 people were assisted through CDBG public services activities which is a small portion of the Aid to Agencies funding and 67% of those beneficiaries were people experiencing homelessness. An additional 1,500 people assisted through CDBG-CV, which was a project developed by Shelter House to support coordinated entry. The City completed 17 homeowner rehab projects, The Housing Fellowship completed a rental rehab project and assisted four households, the first home was sold through the GreenState mortgage assistance program, and 20 small businesses were assisted through the CDBG-CV program that was undertaken by ECICOG to combat financial impact of COVID- 19.81% of the total businesses assisted through the program were owned by women or people of color. About 76% of beneficiaries served through the federal funding in FY22 were below 30% AMI. Next Thul reviewed things on the horizon - the 501 Project is up and running now and that will fall in the FY23 CAPER. The HVAC improvement project at Shelter House should be on track to be completed this year after some delays, and then some bigger projects that were just funded through FY23 like the DVIP shelter construction are upcoming. The HOME-ARP activities are on the horizon, and also the conclusion of the CDBG-CV grants. Kubly provided an update of City projects and programs. The City administered projects were the South District program where the City has acquired three duplexes to rehab and sell as owner occupied for home ownership, they put at least $35,000 in City rehab funds and do up to $25,000 in HOME down payment assistance for the purchase. The City has sold four of those and have two available right now. If anyone is interested, they should apply to the City. The price range is about $150,000 without those subsidies. Again, through the GreenState partnership they have two sold homes. The neighborhood Housing and Community Development Commission September 15, 2022 Page 3 of 7 3 improvement program is an annual $75,000 allocation to partner with the Parks Department. Right now, they're doing accessibility projects like curb ramp improvement so members of the community can access the parks and one of the current projects is at Wetherby. CDBG and HOME rehab is an owner-occupied rehab program that staff administers. It is things like emergency repairs, exterior repairs, or accessibility. They can do projects in mobile homes. The City completed 17 of those projects last year. Lastly is economic development, Kubly noted they are no longer doing small business loans right now through their department because of staff capacity but they are doing grants for technical assistance for small businesses. For example, they have an agreement with 4C's and they're assisting childcare and home childcare providers by helping them start their businesses. This is a grant to assist those small businesses. Krotz asked what type of property the City still has for sale. Kubly explained the South District properties are duplexes that have been rehabbed and converted them to condos, each side is an individual unit is sold for around $150,000 which includes the $35,000 that the City put in for rehab that's forgiven if they live there for 10 years. Additionally, the applicants based on underwriting would be eligible up to $25,000 in HOME down payment assistance so the loan is going to be this amount minus $60,000 potentially which makes it pretty affordable. Thul next presented a slide that shows the local impact of some of the other things that the City funded outside of CDBG and HOME funds. Aid to Agencies does receive a small portion of CDBG funds but the City does invest quite a bit of money in the Aid to Agencies program. They also invest money in the General Rehabilitation and Improvement Program (GRIP) and were able to assist five homeowners in FY22. The City partners with CommUnity for a security deposit program and in FY22 they were able to assist 212 households. There is some additional funding that goes towards projects such as the Center for Worker Justice which did a project in FY22 to help provide bilingual language assistance so people could fill out applications for housing assistance. In FY22 there was also a project for weatherization of Forest View mobile homes. Healthy Homes is a program to provide improvements in indoor air quality and they were able to assist four households in the last fiscal year. Iowa City also invests $500,000 in the Affordable Housing Fund which is administered by the Housing Trust Fund of Johnson County. Reedus noted she likes seeing all partnerships with nonprofits, especially when City staff can't take on more projects themselves, it's great to see the City invest in the non-profits to do that work for them. Thul noted a huge portion of the CDBG-CV projects were undertaken by non-profits. The portion of funds they received from the Iowa Economic Development Authority went to assist organizations such as 4Cs, Community, Dream City, DVIP, Iowa Legal Aid, Shelter House, Table to Table and United Action for Youth. Shelter House also administered a housing assistance program with CV money. Thul sated the next steps in this process is staff is asking for HCDC’s approval to submit the plan to HUD. If there's changes or comments HCDC would like to see, staff can certainly do that, staff will submit the plan to HUD and then HUD has 45 days to review. HUD would then approve the plan and then they will be starting soon again the process for FY24 by asking for applications towards the end of December. Reedus asked about the down payment program at GreenState and if the higher interest rates were making it more difficult or will it make it more difficult to meet that goal of however many houses they wanted to fund. Kubly believes they were going to do seven or eight and hasn’t heard that being a barrier yet but if it does, they could probably revise the program parameters a little bit. Reedus had a question about funds given to CommUnity, and she knows that the City gave them more than $178,000 so is this just reporting on CDBG related money. Kubly believes the additional funds were through ARPA money and another portion is from the Affordable Housing Fund. Thul also mentioned that the report shows funds expended rather than all funds allocated. Reedus also noticed that in the report there were targets for number of services provided in some grants to agencies and not all agencies met those numbers and does that matter. Thul replied that it depends, there was one project, Neighborhood Centers of Johnson County, where they added a footnote under the Housing and Community Development Commission September 15, 2022 Page 4 of 7 4 table to note that they have two activities that they're completing. In FY22 they completed the Broadway portion of the activities so those beneficiaries were reported in FY22 and then in FY23 the Pheasant Ridge project will be done and that will contribute to their total beneficiaries assisted. Reedus was more concerned about the Aid to Agencies rather than the public facilities, one she noted was 4Cs missed the mark by quite a bit in terms of the services provided and she just wondered if that's a problem or not. She does understand how that happens and lots of factors can affect the numbers served. Thul explained that part of that CV project was for kids at home during the pandemic. The activity was virtual learning support and at one point the agency was planning for students to be at home longer term and then there was an order from the governor that sent everyone back to school early. They anticipated for people to be at home a lot longer than they were, and the project ended early. Haylett asked for explanation about the page four chart. Thul noted when they do the Consolidated Plan, which is a five-year plan, they have to set goals for the next five years and every year they're tracking the incremental progress that they've made towards those goals. This table has goals for the five-year plan and then it is also reporting on the goals set for the Annual Action Plan. The caveat with that is that a lot of the activities that they fund for the fiscal year aren't necessarily completed within the fiscal year. HOME projects aren't going to be typically completed in that time frame - they may take two years. Also, what's not shown are the completed projects that are contributing to the previous Consolidated Plan - those don't show up in this table. Haylett had another question about the minority business enterprises and women business enterprises, she was curious what was going on there because she noticed there were no contracts to minority business enterprises or for women business enterprises. Asked if it is just like a lack of people. Thul stated HUD has staff track when people are doing public facility projects or housing projects to see if they're effectively reaching minority-owned businesses or women-owned businesses. There's a database for the state where agencies can search registered contractors for whatever project they're undertaking, but it truly is just a shortage of construction companies like female owned operations. When they put projects out to bid, they typically ask that agencies send the bid packet to at least one contractor that meets those requirements but sometimes there's just not contractors available. Thul mentioned the women in construction project. Kubly elaborated that one of the South District programs mentioned previously was a rehab where they partnered with Kirkwood and did a Women's Confidence in Construction course. Some of the work was done by this group of women learning the construction trade. She believes they did the cabinets in the kitchen and learned floor tiling and that kind of work. They also partner with a program through the high schools where students have a construction course, and they built a deck on one of the properties, so the City is partnering with different groups to learn the trades as they rehab these properties. Mohammad asked about the economic development because he knows a lot of small businesses are struggling and they mentioned that this is a grant for small businesses, he would like to know more about this program. Kubly explained the City previously had a small business program called micro enterprise loans for small business owners who are low income and have one or more staff but less than five staff. The City recently discontinued that because they don't have staff to work through those programs but is something they could pick up in the future after they catch up from all these pandemic grants that the City is working on. The one economic development program that they have going on right now is technical assistance for small businesses, so for example, a non-profit like 4C's who is helping for-profit small businesses. Micro enterprises could get this grant for technical assistance. 4C’s is assisting in-home childcare providers and helping them get set up with the DHS requirements so they can provide that service. Vogel noted staff mentioned in the PowerPoint that there were 20 small businesses assisted but it looked like there were like 27 on City table E and some of the names don't match up with the PR26, the financial summary report, so he was just curious what he was missing. Thul explained there's 27 total businesses in the program but the program spanned multiple fiscal years so what they're reporting in this is the activities that were completed in FY22. The previously completed activities would have been reported in last year's CAPER. Vogel noted most of these look like they were all related to COVID assistance type issues, but how much of that do they usually see in a non-COVID assistance related year, how many Housing and Community Development Commission September 15, 2022 Page 5 of 7 5 businesses do they really help with economic development funds on a regular basis with that usual $50,000 set aside? Kubly stated the City has done several agreements with 4C's and they serve like maybe 20 micro enterprises in a fiscal year span. When they were doing micro loans, it was maybe one or two a year - it wasn't very many. If they don't spend that money within two years that set aside gets rolled into the regular CDBG money. Kubly doesn't believe they've been spending the full $50,000 set aside in recent years. Vogel moved to approve the CAPER with the two typo corrections mentioned, seconded by Mohammed, a vote was taken, and the motion passed 5-0. LEGACY AID TO AGENCIES NEXT STEPS – Q&A SESSION Staff meet with Beining and Dennis to talk through how to handle the Q&A process with so many agencies being involved and how to manage it in a way that everyone's time is being used effectively. They decided this year to try a written Q&A process. Today at five o'clock the applications were due through United Way. Therefore, likely tomorrow, staff will be posting and sending out the Legacy Aid to Agency submissions for the Commission to read. In the memo in the agenda packet, there's a timeline where they are proposing three weeks for HCDC to review the submissions and submit written questions to staff by October 6th. Staff will then send those written questions to the agencies and the agencies will respond in writing. Staff will get that information to the Commissioners before October meeting, which is October 20th, where they will have discussion. Reedus likes this process and is sure the agencies appreciate that too. She thinks it's actually better for them to submit written questions because then they get responded to because there's been a couple of times where somebody hasn't been present, so questions were not answered. Thul noted when they're asking questions about the submissions, they wanted to make sure that they're related to the submission and not anything out of left field. They also are hoping that the amount of questions is a reasonable number since they're asking people to respond in writing. She added it is important that Commissioners at this point aren't having private discussions with agencies so that everyone has the same information to consider during the funding process, and then finally just taking the time to review the applications thoroughly before asking questions. Thul noted in her follow-up email tomorrow she will send out an email asking if they want hard copies of the application materials. Thul posed a question to the commission - if they are following this timeline for review and sending questions to the agencies, how should staff handle it if the agencies do not respond by the deadline that is given? Mohammed noted that's a good question and thinks they need to bring them here and then ask them the questions. Krotz doesn’t understand why somebody wouldn't answer or wouldn't respond in time or show up for a question-and-answer period. Reedus agrees but there aren’t any official rules about answering questions. The rules are to get the application in by five o'clock today to be considered for funds, there's not a caveat that says if one doesn’t answer questions they won't be considered. She feels maybe they should have a grace period so that staff can review and if all the questions have not been answered then to send another email out to those agencies and say please answer these questions it could affect the decision for funding. Reedus asked for a timeline of when the Commission will be reviewing the applications and making recommendations. Thul explained this process is a little bit longer than CDBG and HOME, so in general the Commission will get those applications tomorrow and start reviewing them, they will do this Q&A process up until the October meeting, and then at the October meeting the Commission will discuss the questions and answers submitted. After that ideally the Commission would start to score. There are two meetings to talk about funding recommendations so if for some reason they get to the end of this question-and-answer session and feel like they need more information they could go back and ask agencies more questions, but that would shorten the amount of time to talk about scores from two Housing and Community Development Commission September 15, 2022 Page 6 of 7 6 meetings to one. Scoring would be between October and November, ideally staff would compile all the scores and everything for the November meeting to start those discussions as there is not a meeting in December. Reedus is concerned about the new agencies that were recently approved for Legacy funding. Reedus thought they were going to present a budget item to City Council. Kubly stated the budget gets approved in March and staff is starting the FY24 budget process in November. Reedus brings this up because she always went to a budget workshop the first Saturday of January so there's still time though to make some recommendation for funding. Kubly stated the budget workshop is Council's kickoff to working on the budget but staff will be working on it this fall. Reedus just wants to make sure they have time to ask for more funding since there are new agencies and are not going to slice the pie in more numbers but actually request Council to give an increased amount of money to fund agencies. Reedus noted when she voted to approve additional agencies it was only with that understanding that they would get additional funding otherwise she doesn’t even think they ought to have a process for new agencies to come into legacy, the process isn't working if they aren't going to get additional money. Reedus would like to have a wider discussion in terms of how the whole funding process is happening and does it need to be reviewed and revised because it's just not working. Vogel stated the reality is they're going to have 22 legacy agencies that they're going to have to make decisions on whether they believe they're going to get that additional amount from Council or not. He voted against bringing in the new agencies, but they were approved and there was never a guarantee that the pot wasn't going to get split up more ways with smaller pieces for everybody and that was a real concern at the time. Reedus agreed and this will then force them into is making decisions about who's not going to get money and who's going to get cuts. Then what will happen is the agencies will go to City Council and City Council will make decisions one by one, this has happened over and over again so she really thinks that they have to make sure that Council knows that they want a different process and this is what she has been asking for since she’s been on this Commission - to take a look at this entire process because if they're not going to get additional money let's not bother to even entertain any more agencies who might want to become Legacy agencies. She also questions when does Legacy Agency services become obsolete for funding, and the minimum funding that's given - it should that be reviewed also. The whole process needs to be reviewed and it's frustrating to her. She doesn’t have a problem with the timeline but does have a problem if they're going to expect to slice that piece into more pieces with the same size of funding. She has a real problem with that. STAFF & COMMISSION UPDATES: Thul noted Council did approve the change to the by-laws so that is official. The next meeting will be October 20th and that will be the Q & A review of the written responses. Normally they would also do an Unsuccessful and Delayed Projects checkpoint, but things are on track right now so that is good. The Legacy process is starting up and those submissions will be available for review tomorrow. ADJOURNMENT: Haylett moved to adjourn, Vogel seconded the motion, a vote was taken, and the motion passed 5-0. Housing and Community Development Commission September 15, 2022 Page 7 of 7 7 Housing and Community Development Commission Attendance Record 2022-2023 •Resigned from Commission Key: X = Present O = Absent O/E = Absent/Excused --- = Vacant Name Terms Exp. 5/18 6/23 7/21 9/15 Beining, Kaleb 6/30/24 O/E X X O/E Dennis, Maryann 6/30/25 O/E X X O/E Haylett, Jennifer 6/30/25 NA NA X X Krotz, Karol 6/30/24 X X O/E X Marilla-Kapp, Elizabeth 6/30/23 X X X O/E Mohammed, Nasr 6/30/23 X O/E X X Reedus, Becci 6/30/24 X X X X Vogel, Kyle 6/30/23 X X O/E X Vacancy October 7, 2022 FY24 Legacy Aid to Agencies HCDC Question and Answer (Q&A) Session Instructions The Q&A session provides an opportunity for commissioners to ask clarifying questions about the applications submitted through United Way. Please provide written responses to the questions attached. Written responses must be received by City staff no later than October 13, 2022 to be included in the October HCDC packet. Written responses can be directed to Brianna Thul at bthul@iowa-city.org or dropped off at City Hall (410 E Washington Street). Responses may also be mailed but must be received by the deadline to be included. Agencies are encouraged to attend the October 20, 2022 HCDC meeting, but should be aware that the purpose of the meeting is for HCDC to discuss the written answers submitted in advance. Agencies will not be asked to present their application. This adjustment is intended to gather the information required to accurately score submissions, while also promoting the effective use of time and resources for both agencies, and commissioners. Tentative Timeline September 15, 2022 Applications are due to United Way by 5pm. September 16, 2022 Staff will share the submissions with HCDC as soon as they are available from United Way – likely September 16, 2022. September 30, 2022 Staff will provide HCDC summary sheets with suggestions for questions (provides staff about 2 weeks to prepare). October 6, 2022 Written questions due to staff (provides HCDC about 3 weeks to review submissions). Questions should be relevant to the scoring criteria established in advance. October 7, 2022 Staff to compile and send questions from HCDC with written answers due October 13, 2022 (provides about 1 week for agencies to respond in writing). If HCDC does not have questions for an applicant, staff will inform the agency. October 14, 2022 HCDC packet posted with written responses from agencies (provides about 1 week for HCDC to review responses). October 20, 2022 HCDC Q&A Discussion Session. HCDC will discuss questions and answers for each agency. Agenda Item #5 October 7, 2022 Agency: DVIP Questions: •No questions were submitted for DVIP. Agenda Item #5 DVIP October 7, 2022 Agency: Shelter House Questions: •No questions were submitted for Shelter House. Agenda Item #5 Shelter House October 7, 2022 Agency: Free Medical Clinic Questions: •No questions were submitted for Free Medical Clinic. Agenda Item #5 FMC Agenda Item #5 Dream Center October 7, 2022 Agency: HACAP Questions: 1.The application indicates that the funding is for the Head Start program. The capacity of the program listed online is different than what is listed in the application. How does HACAP count the number of clients served? HACAP is a full-service community action agency with five core programs and a variety of locally funded services that vary by county. We utilized several grant-required software systems – for example, all HUD- or VA-funded homeless services program are required to use the statewide HMIS system – for our core programs, and a singular agency-wide data system to collect and to un- duplicate our client characteristics at the individual and household level. The reported data in the grant reflects client characteristic for all family-level services provided in Johnson County. Thus, the 3862 residents of Iowa City and the 5749 residents of Johnson County served om FY22 will have received one or more of the following: Head Start services, weatherization, homeless housing assistance, energy assistance, food assistance, crisis water assistance, disaster assistance or some locally supported service (like holiday assistance). The application is to co-fund our Head Start services in Johnson County. In the most recent program year, Head Start provided preschool and other age-appropriate wraparound service to foster developmental growth in 168 children (living in 133 families), and provide supports to their parents to maintain employment or attend university (or trade school). 2.Is Form C accurate? Revenue is listed as equal to expenses with no carryover balance for the three years listed. HACAP Head Start Early Head Start program is 100% grant funded by federal, state and local funders. Grants awarded to the program are to be spent on eligible activities and services within the specified grant period or the funds are returned. As a result, there are no carryover funds. Agenda Item #5 HACAP October 7, 2022 Agency: Big Brothers Big Sisters Questions: 1.Have the findings listed by the state auditor in the March 2022 letter submitted been corrected? – Yes, please advise if there is any documentation that you require and what that might be. 2.Please submit the most recent 990, audit, or financial statements for Big Brother Big Sisters. Please see attached FY20 Audit (still have not rec’d FY21 from state auditor). Also included are end of year FY22 financial reports regarding BBBSJC. Audit is comprehensive of Johnson County Extension which include BBBSJC budget. Agenda Item #5 BBBS Big Brothers Big Sisters of Johnson County FY 2022 Monthly Balance Sheet Summary 7/31/2021 8/31/2021 9/30/2021 10/31/2021 11/30/2021 12/31/2021 1/31/2022 2/28/2022 3/31/2022 4/30/2022 5/31/2022 6/30/2022 Assets Cash HB&T Checking 70,796 67,425 68,466 60,291 55,341 56,276 57,643 78,845 88,548 77,762 71,836 76,737 HB&T Money Market 205,521 189,191 184,715 203,521 192,518 180,493 177,603 185,969 186,225 187,914 176,185 142,599 GreenState Money Market 22,530 22,530 22,530 22,530 22,530 22,589 22,589 22,589 22,617 22,617 22,617 22,645 Total Cash 298,847 279,146 275,711 286,342 270,389 259,358 257,835 287,403 297,390 288,293 270,638 241,981 Certificates of Deposit - - - - - - - - - - - - Total Certificates of Deposit - - - - - - - - - - - - Other Assets Community Fund of Johnson Co.208,124 208,124 206,442 206,442 206,442 217,262 217,262 217,262 201,990 201,990 201,990 165,367 Community Fund of Johnson Co. - Ron Bohlkom 19,599 19,599 19,440 19,440 19,440 20,364 20,364 20,364 18,886 18,886 18,886 15,411 Other/4-H Foundation - - - - - 16,106 16,106 16,106 Total Other Assets 227,723 227,723 225,882 225,882 225,882 237,626 237,626 237,626 220,876 236,982 236,982 196,884 Total Assets 526,570 506,869 501,593 512,224 496,271 496,984 495,461 525,029 518,266 525,275 507,620 438,865 Liabilities Payroll Liabilities HB&T Visa Card - 2796 2,931 425 1,313 1,003 3,777 545 1,094 1,111 2,151 906 2,507 Accrued Vacation Total Payroll Liabilities 2,931 425 1,313 1,003 3,777 545 1,094 1,111 2,151 906 2,507 - Total Liabilities 2,931 425 1,313 1,003 3,777 545 1,094 1,111 2,151 906 2,507 - Net Assets With Restrictions Unrestricted YTD Net Income Total Net Assets - - - - - - - - - - - - Total Liabilities & Net Assets Prepared by Big Brothers Big Sisters of Johnson County Agenda Item #5 BBBS Big Brothers Big Sisters of Johnson County Statement of Changes in Net Assets For the One Month Periods Ending August 31, 2021 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 YTD Total Annual Budget $ Long /(Short) % Long /(Short) Revenues Local Funding Sources Johnson County 11,692$ -$ -$ 11,692$ -$ -$ 11,692$ -$ -$ 11,692$ -$ -$ 46,768$ 46,768$ -$ 0.00% City of Iowa City - CDBG - - 6,530 - 6,530 - - - 6,530 - 6,530 - 26,120 24,924 1,196 4.80% City of Coralville 5,167 - - - -- - - - - -- 5,167 5,167 - 0.00% City of North Liberty 4,375 - - - -- - - - - -- 4,375 4,375 - 0.00% Total Local Funding Sources 21,234 - 6,530 11,692 6,530 - 11,692 - 6,530 11,692 6,530 - 82,430 81,234 1,196 1.47% - Contributions Corporate Gifts 500 21 1,000 100 100 13,470 600 3,100 834 1 520 7,300 27,546 16,073 11,473 71.38% Individual Giving 347 1,142 397 233 442 6,939 1,398 82 696 256 1,185 253 13,370 12,483 887 7.11% United Way Allocation w/focus area funds 3,699 3,688 3,688 3,688 3,688 3,688 3,688 3,688 3,688 3,840 3,688 3,688 44,419 44,268 151 0.34% United Way Donor Designations - 30 - 9,127 - - - 141 - 720 - 469 10,487 9,711 776 7.99% Total Contributions 4,546 4,881 5,085 13,148 4,230 24,097 5,686 7,011 5,218 4,817 5,393 11,710 95,822 82,535 13,287 16.10% - BBBS Sponsored Events BFKS Pledges/50/50/- - - - - - 1,797 39,423 20,650 90 175 100 62,235 96,395 (34,160) -35.44% BFKS Corporate Sponsors 250 - 1,500 - - 1,500 8,000 1,500 2,250 - - - 15,000 18,250 (3,250) -17.81% Breakfast (RMM)166 166 89 716 616 116 116 116 39 116 716 1,522 4,494 5,000 (506) -10.12% Breakfast Corporate Sponsors - - - - - - - - - - - - - - - 0.00% Grocery Grab - - - - - - - - - - - - - - - 0.00% Alternative Event/Big Bash - - 5,398 4,125 4,267 166 - - - - - - 13,956 20,000 (6,044) -30.22% Total BBBS Sponsored Events 416 166 6,987 4,841 4,883 1,782 9,913 41,039 22,939 206 891 1,622 95,685 139,645 (43,960) -31.48% Grants West Branch - - - - - - - - - - - 7,000 7,000 3,300 3,700 112.12% Juvenile Justice 6,280 - 1,120 2,160 - 6,481 2,820 2,553 7,295 4,394 6,937 20,533 60,573 61,536 (963) -1.56% Community Foundation - - - 3,900 - -- - - - - - 3,900 18,613 (14,713) -79.05% 4-H Mentoring - - - - - -- - - - - - - - 0.00% Misc. Grants - 2,000 2,780 - - 500 - - - - - 500 5,780 6,300 (520) -8.25% PPP - -- - - - - - - - - - - - 0.00% IDPH 2,206 1,861 5,941 12,714 6,084 - - 12,680 5,023 11,408 - 8,168 66,085 62,004 4,081 6.58% Total Grants 8,486 3,861 9,841 18,774 6,084 6,981 2,820 15,233 12,318 15,802 6,937 36,201 143,338 151,753 (8,415) -5.55% Other Income Grants/Contracts/BBBSA - - - - - - 73 - - - - 2,548 2,621 - 2,621 0.00% Other Income 125 - - - - - - - 1,355 - 431 1,911 900 1,011 112.33% Interest Income - 45 20 21 21 79 20 19 51 - 43 47 366 552 (186) -33.70% Volunteer Checks 139 69 274 374 33 210 104 174 138 174 274 132 2,095 3,148 (1,053) -33.45% Total Other Income 264 114 294 395 54 289 197 193 189 1,529 317 3,158 6,993 4,600 2,393 52.02% Total Revenues 34,946$ 9,022$ 28,737$ 48,850$ 21,781$ 33,149$ 30,308$ 63,476$ 47,194$ 34,046$ 20,068$ 52,691$ 424,268$ 459,767$ (35,499)$ -7.72% Acutal Results for the One Month Period Ending:Variance from Budget Prepared by Big Brothers Big Sisters of Johnson County $16,106 revenue not reflected diverted to Endowment Big Brothers Big Sisters of Johnson County Statement of Changes in Net Assets For the One Month Periods Ending August 31, 2021 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 YTD Total Annual Budget $ Long /(Short) % Long /(Short) Acutal Results for the One Month Period Ending:Variance from Budget Expenses Costs of Employment Salaries & Wages 22,268$ 18,902$ 24,234$ 23,942$ 24,651$ 25,019$ 25,837$ 25,397$ 24,353$ 27,896$ 27,521$ 28,378$ 298,398$ 313,427$ (15,029)$ -4.80% Health/Life/ADD Insurance 2,223 2,223 2,223 2,223 2,223 2,331 2,331 2,331 2,331 2,914 3,497 2,914 29,764 35,568 (5,804) -16.32% Payroll Taxes 1,699 1,442 1,850 1,842 1,894 1,930 1,993 1,959 1,878 2,139 2,102 2,188 22,916 23,676 (760) -3.21% IPERS/Retirement Contributions 2,001 1,784 2,288 2,279 2,342 2,384 2,462 2,420 2,320 2,660 2,633 2,721 28,294 29,292 (998) -3.41% Contracted Serices - - - - - - - - - - - - - 0.00% Total Costs of Employment 28,191 24,351 30,595 30,286 31,110 31,664 32,623 32,107 30,882 35,609 35,753 36,201 379,372 401,963 (22,591) -5.62% - Programs & Services Promotion 5 75 - 510 645 250 - - - - 125 618 2,228 2,085 143 6.86% Volunteer Screening - - - 470 343 86 513 161 281 221 263 358 2,696 6,348 (3,652) -57.53% Mileage, Parking & Meals - 41 102 301 106 35 215 130 78 302 137 167 1,614 5,172 (3,558) -68.79% Grant Expense (JJYD)1,059 521 - 17 299 2,511 247 572 871 364 431 13,959 20,851 12,660 Supplies & Program Expenses 225 175 735 67 79 191 - 224 385 470 154 1,073 3,778 1,956 1,822 93.15% Total Programs & Services 1,289 812 837 1,365 1,472 3,073 975 1,087 1,615 1,357 1,110 16,175 31,167 28,221 (5,245) -18.59% BBBS Sponsored Events Expense BFKS Direct Expenses - - - - - - - 576 2,517 2,008 - - 5,101 6,000 (899) -14.98% BFKS Promotion - - - - - - - 72 - - - 72 1,000 (928) -92.80% Grocery Grab - - - - - - - - - - - - - 500 (500) -100.00% Alternative Event - - - - 4,594 4,517 - - - - - - 9,111 10,000 (889) -8.89% Breakfast Direct Expenses - 1,783 - - - - - - - - - - 1,783 - 1,783 0.00% Breakfast Promotion - -- - - - - - - - - - - - - 0.00% Miscellaneous 314 70 51 34 133 280 30 190 2,149 30 30 30 3,341 1,450 1,891 130.41% Totoal BBBS Sponsored Events Expense 314 1,853 51 34 4,727 4,797 30 766 4,738 2,038 30 30 19,408 18,950 458 2.42% purple = 4-H Endowment Start-up General & Administrative Bank Charges - 2 1 9 2 1 1 2 1 - 2 1 22 36 (14) -38.89% Board Expenses - -- - - - - - - - - - - 50 (50) -100.00% Computer Expense - 829 49 750 - - - - - 28 - 1,950 3,606 2,500 1,106 44.24% Dues & Memberships 372 - - 5,388 - 5,388 - - - 4,381 - 4,761 20,290 21,932 (1,642) -7.49% Equipment Maint/Purch 2,148 - 19 - 117 - - 94 - -125 - 2,503 1,500 1,003 66.87% Job Advertising - 292 83 - -- - - - - - - 375 350 25 7.14% Miscellaneous - -- - 139 - 215 - - - 46 34 434 544 (110) -20.22% Postage - 220 - - - 589 - 175 - 237 10 - 1,231 1,465 (234) -15.97% Printing & Copying - 46 - - - 1,215 - - - 311 135 - 1,707 1,725 (18) -1.04% Staff Development - -- - - - 93 - - - 569 1,964 2,626 2,000 626 31.30% Meetings - -83 - - - - - - - - - 83 50 33 66.00% Telephone - 5 - 192 5 5 5 - 10 5 5 342 574 636 (62) -9.75% Total General & Administrative 2,520 1,394 235 6,339 263 7,198 314 271 11 4,962 892 9,052 33,451 32,788 663 2.02% Total Expenses 32,314$ 28,410$ 31,718$ 38,024$ 37,572$ 46,732$ 33,942$ 34,231$ 37,246$ 43,966$ 37,785$ 61,458$ 463,398$ 481,922$ (18,524)$ -3.84% Change in Net Assets 2,632$ (19,388)$ (2,981)$ 10,826$ (15,791)$ (13,583)$ (3,634)$ 29,245$ 9,948$ (9,920)$ (17,717)$ (8,767)$ (39,130)$ (22,155)$ (16,975)$ 76.62% Prepared by Big Brothers Big Sisters of Johnson County Please note, $16,106 was diverted to our Endowment @ Iowa 4-H Foundation, adjusting actual deficit = $23,024 Big Brothers Big Sisters of Johnson County Statement of Changes in Net Assets For the One Month Periods Ending August 31, 2021 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 YTD Total Annual Budget $ Long /(Short) % Long /(Short) Acutal Results for the One Month Period Ending:Variance from Budget Total Revenues 34,946 9,022 28,737 48,850 21,781 33,149 30,308 63,476 47,194 34,046 20,068 52,691 424,268 0.00% Total Expenses 32,314 28,410 31,718 38,024 37,572 46,732 33,942 34,231 37,246 43,966 37,785 61,458 463,398 0.00% Total Change in Net Assets 2,632 (19,388) (2,981) 10,826 (15,791) (13,583) (3,634) 29,245 9,948 (9,920) (17,717) (8,767) (39,130) 0.00% Prepared by Big Brothers Big Sisters of Johnson County Agenda Item #5 Habitat October 7, 2022 Agency: Horizons Questions: 1. Please explain projected fees for services of $620,053. The projected fees for services include meals which we are contracted to provide under the Older Americans Act (OAA), meals for which we provide catering services, all meals covered under Medicaid, and billing to Linn County for the OAA meal gap. It is important to note that we receive only half of what it costs to produce the meal under the OAA contract ($4.32 vs. the $8.65 cost). 2. How many meals are served per week to the 177 Iowa City residents? What is the total number of meals served (unduplicated)? We provide on average 3,051 meals per month to Iowa City residents, which comes out to approximately 705 meals a week (meals are billed per month). On the agency level, we anticipate providing 280,332 meals in Fiscal Year 2023. 3. What specific efforts is Horizons making to reach minority and marginalized communities in Iowa City? Horizons was the subject of a University of Iowa practicum project on More Than a Meal. This initiative seeks to impact the overall health outcomes of low-income, marginalized seniors by elevating the impact of Meals on Wheels to support improved health and safety outcomes including but not limited to care coordination and referral, housing safety evaluations, mental health check-ins, socialization, reduced fall risks, and many more. Horizons focused on collaborations to expand client access and reduce barriers for marginalized communities; our partners include the Heritage Area Agency on Aging, Johnson County Elderly Consortium, and soon Iowa Valley Habitat for Humanity. Through these initiatives, Horizons is diligently working to address the social determinants of health that disproportionately impact minority and marginalized communities. 4. Audit submitted lists federal award findings. Have these findings been resolved? The audit findings were resolved immediately upon notification of the deficiency. Agenda Item #5 Horizons Agenda Item #5 Houses into Homes October 7, 2022 Agency: 4Cs Questions: 1.Are there plans to offer staff benefits in the future? 4Cs offers benefits to all full time employees, including the full time teachers we employ at Home Ties, our childcare center. We recognize that we are fortunate to provide that. As a part of our advocacy on behalf of the childcare workforce, 4Cs participates in the Johnson County Child Care Solutions Leadership Team. This group is currently working on programming that would increase wages for the childcare workforce in Johnson County. 4Cs has applied for state funding to facilitate a “shared services” model, which includes a component of a benefits package for individuals in the childcare workforce. 4Cs also continues to look for ways to elevate the workforce and works with county and city governments to find solutions to the childcare crisis, which impacts workforce. Our mission is to level the playing field so that all children in Johnson County, regardless of socio-economic status, receive a quality early educational experience that provides a pathway to kindergarten readiness. We believe that a good “feeder system” leads to a robust k-12 system and leads students on a path to future success. This starts with a strong, skilled, educated workforce that pays a living wage and offers the amenities that any career does (such as benefits). Agenda Item #5 4Cs October 7, 2022 Agency: United Action for Youth Questions: 1.It looks like UAY may have lost ECR funding. Please elaborate on this. UAY did not “lose” ECR funding. The grants that we had from ECR were one-time grants, which ended at the end of the fiscal year, June 30, 2022. 2.Form C lists a carryover balance of more than $1.5 million. Is this accurate? It is accurate, and primarily includes the value of the property UAY owns, including our Eastdale spaces, downtown Youth Center, and homeless youth housing. It is not reflective of a cash balance, or a balance that is available to be spent on programming or other expenses. Agenda Item #5 UAY Agenda Item #5 NCJC October 7, 2022 Agency:Center for Worker Justice Questions: 1. How does their survey method of collecting client data ensure validity of the data gathered? CWJ collects client data through follow-up surveys that are given to clients after they receive services or attend workshops or training sessions at CWJ’s office. Clients are given iPads to complete the surveys. Regarding the reliability of the survey results, the questionnaires are available in English and Spanish; Arabic translators and CWJ staff are also available so clients can ask questions when filling out the surveys. Additionally, individuals who attend workshops fill out a separate survey from those who receive other forms of assistance. This allows CWJ to track what services individuals receive. Moreover, the survey questions ensure the validity of our data as they ask specific Agenda Item #5 CWJ questions and list many answer options. For example, when asking about demographics, our answer choices are diverse enough that they can provide detailed information, and there is an “other” option if the individual does not identify with any of the answer choices. Our questionnaire asks about race, gender, age, disability status, income and education levels, and more. 2. Demographics do not appear to add up. Why is that? (Example: 1,288 reported under gender, 521 under race, 759 under ethnicity, etc.) Please provide accurate demographic information if this is not correct. The inaccuracies in the demographic information is due to typing errors which unfortunately spread throughout our demographic calculations. Please find attached a document with the updated demographics data. 3. CWJ listed a number of activities such as education and advocacy they will be providing with funding; however, it is unclear how they propose to use $45,000. Please elaborate on specifically how the funds will be used. Proposed Budget Expense Cost (in USD) Office Expenses (internet, percentage of rent, office supplies, telephone services, etc.) 10,000 Education/Training Workshops (the workshop leaders are paid, translators/translation equipment in 3 different languages, food and 10,500 drinks for attendees, child care for attendees, etc.) Salaries (percent of CWJ staff members’ salaries) 22,500 Travel (travel expenses for handing out flyers to the community, transporting people to and from the workshop, and paying travel expenses for presenters/workshop leaders, etc.) 2,000 Total 45,000 4. This application was submitted after the deadline. What was the reason? We had difficulties with the United Way application portal and submitted our proposal at 4:53 pm but the portal would not accept our upload. We had to call Patti Fields at United Way to help with the technical difficulties and as she was attempting to help us, we were placed on hold because other grant applicants were calling in at the same time because they were also facing trouble with the portal. 5. CWJ describes the success of a program, My Home to Yours, and distributed $500,000 to 750 individuals and families. This amount does not appear to be reflected in the agency budget. Why is that? The FMHY program was created in 2020 and 100% of donations went to beneficiaries or members as direct assistance. Zero percent of this money went into the operation costs/budget of the CWJ. The $500,000 was also spread out over three years since 2020. The majority of the funding was donated in 2020 and 2021; we have received few donations in 2022. 6. A letter referencing the 2020 fiscal year signed by an audit committee was submitted. What is the role of the audit committee and is this an internal or external group? The audit committee was created by CWJ’s bylaws. It is an internal group with one CWJ member–the CWJ Vice President–who acts as a liaison for the organization and provides the committee with any information they need while conducting the audit. The audit is conducted by a volunteer certified accountant who checks the books and ensures that there aren’t any discrepancies between the expenses and income. 7. Please also attach a copy of the most recent 990, audit, or board approved financials. Please find attached the most recent Form 990. Center for Worker Justice of Eastern Iowa Profit and Loss January - December 2021 Cash Basis Thursday, October 13, 2022 03:35 PM GMT-05:00 1/3 TOTAL Income GRANT FUNDING Abelhard Foundation 10,000.00 Ben & Jerry's Foundation 25,000.00 CCHD Davenport 4,705.50 City of Iowa City 14,200.00 City of North Liberty 5,000.00 Clean Slate 47,200.00 EARN Grant 87,500.00 IWJ 15,600.00 Johnson County 58,959.37 Total GRANT FUNDING 268,164.87 GRASSROOTS FUNDRAISING Arts Midwest, Incorporated NEA Big Read grant 11,347.50 COVID 19 102,916.00 Regency MHC fire damages 2,150.00 Social Enterprise -900.00 Total GRASSROOTS FUNDRAISING 115,513.50 INDIVIDUAL DONORS 84,006.16 INDIVIDUAL MEMBER DUES 884.74 IOWA SHARES 1,390.41 ORGANIZATION AFFILIATES Labor 1,350.00 Misc Org Donations 400.00 Religious 7,465.00 Total ORGANIZATION AFFILIATES 9,215.00 Refunds-Allowances 32.82 RENT From TENANTS 17,100.00 Sales 30.00 Total Income $496,337.50 GROSS PROFIT $496,337.50 Expenses Bank Charges 97.04 CONTRACTUAL & Professional Fees 2,239.25 Depreciation Expense 192.67 EQUIPMENT Computer & Tech Equipment 328.33 Total EQUIPMENT 328.33 Agenda Item #5 CWJ Center for Worker Justice of Eastern Iowa Profit and Loss January - December 2021 Cash Basis Thursday, October 13, 2022 03:35 PM GMT-05:00 2/3 TOTAL Event Expense 300.00 FUNDRAISING / Development 215.50 Events / Outreach 70.00 Social Enterprises 3,915.97 Total Events / Outreach 3,985.97 Total FUNDRAISING / Development 4,201.47 MEMBER MEETING EXPENSES Refreshments / Food 513.01 Total MEMBER MEETING EXPENSES 513.01 OFFICE EXPENSES (Consumable)237.86 Email /Text Communications 1,940.50 Communications Systems 201.29 Total Email /Text Communications 2,141.79 Internet / Phone / Data 376.48 Internet / Phone 2,694.17 Total Internet / Phone / Data 3,070.65 Payment Processing (Credit Cards)2,597.59 Postage 204.60 Campaigns 11.00 Fundraising 66.00 Total Postage 281.60 Printing 62.06 Ink Cartridges 1,515.05 Total Printing 1,577.11 Quickbooks Online 759.00 QB Payroll 423.00 Total Quickbooks Online 1,182.00 Supplies & Materials 731.41 Campaign Supplies 337.04 Cleaning Supplies 49.45 Total Supplies & Materials 1,117.90 Website Hosting / Security 391.25 Total OFFICE EXPENSES (Consumable)12,597.75 OTHER ORGANIZATIONAL EXPENSES 66.80 Dues/Affiliations (Other Groups)1,875.00 Insurance - Property 1,684.88 Leader Reimburesments 700.00 Center for Worker Justice of Eastern Iowa Profit and Loss January - December 2021 Cash Basis Thursday, October 13, 2022 03:35 PM GMT-05:00 3/3 TOTAL Social Services Assistance 4,450.00 Arts Midwest NEA Big Read grant 6,131.56 Clean Slate Worker Community Safety Councils 19,535.95 COVID 19 144,731.60 Forest View 925.00 Johnson County Emergency Assistance Funding Grant 7,487.42 Juneteenth Celebration 2020 1,761.38 Regency Mobile Home Community Fire Damage 1,124.00 Robert Wood Johnson Foundation Grant ID 77303 358.16 Total Social Services Assistance 186,505.07 Total OTHER ORGANIZATIONAL EXPENSES 190,831.75 Payroll Expenses Medical Ins Benefit 26,787.70 Payroll Expenses Taxes 413.80 Total Payroll Expenses 413.80 Taxes 7,987.94 Wages 104,417.50 Total Payroll Expenses 139,606.94 Reimbursements 42.90 SPACE (Building Costs) Grounds (Bldg-Maint) Cleaning Services 622.50 Total Grounds (Bldg-Maint)622.50 Rent 29,721.96 Total SPACE (Building Costs)30,344.46 Total Expenses $381,295.57 NET OPERATING INCOME $115,041.93 Other Expenses IRS Fees and Penalties 21,004.20 Reconciliation Discrepancies 23,127.61 Total Other Expenses $44,131.81 NET OTHER INCOME $ -44,131.81 NET INCOME $70,910.12 Agenda Item #5 CWJ Agenda Item #5 CWJ SCHEDULE O (Form 990 or 990- EZ) Department of the Treasury Internal Revenue Service Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. ▶Attach to Form 990 or 990-EZ. ▶ Go to www.irs.gov/Form990 for the latest information. OMB No. 1545-0047 2020 Open to Public Inspection Name of the organization Employer identification number For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 51056K Schedule O (Form 990 or 990-EZ) 2020 Schedule O (Form 990 or 990-EZ) 2020 Page 2 Name of the organization Employer identification number Schedule O (Form 990 or 990-EZ) 2020 Schedule O (Form 990 or 990-EZ) 2020 General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Schedule O (Form 990 or 990-EZ), such as legislation enacted after the schedule and its instructions were published, go to www.irs.gov/Form990. Purpose of Schedule An organization should use Schedule O (Form 990 or 990-EZ), rather than separate attachments, to provide the IRS with narrative information required for responses to specific questions on Form 990 or 990-EZ, and to explain the organization’s operations or responses to various questions. It allows organizations to supplement information reported on Form 990 or 990-EZ. Don’t use Schedule O to supplement responses to questions in other schedules of the Form 990 or 990-EZ. Each of the other schedules includes a separate part for supplemental information. Who Must File All organizations that file Form 990 and certain organizations that file Form 990-EZ must file Schedule O (Form 990 or 990-EZ). At a minimum, the schedule must be used to answer Form 990, Part VI, lines 11b and 19. If an organization isn’t required to file Form 990 or 990-EZ but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules. Specific Instructions Use as many continuation sheets of Schedule O (Form 990 or 990-EZ) as needed. Complete the required information on the appropriate line of Form 990 or 990-EZ prior to using Schedule O (Form 990 or 990-EZ). Identify clearly the specific part and line(s) of Form 990 or 990-EZ to which each response relates. Follow the part and line sequence of Form 990 or 990-EZ. Late return. If the return isn’t filed by the due date (including any extension granted), attach a separate statement giving the reasons for not filing on time. Don’t use this schedule to provide the late-filing statement. Amended return. If the organization checked the Amended return box on Form 990, Heading, item B, or Form 990-EZ, Heading, item B, use Schedule O (Form 990 or 990-EZ) to list each part or schedule and line item of the Form 990 or 990-EZ that was amended. Group return. If the organization answered “Yes” to Form 990, line H(a), but “No” to line H(b), use a separate attachment to list the name, address, and EIN of each affiliated organization included in the group return. Don’t use this schedule. See the instructions for Form 990, I. Group Return. Form 990, Parts III, V, VI, VII, IX, XI, and XII.Use Schedule O (Form 990 or 990-EZ) to provide any narrative information required for the following questions in the Form 990. 1. Part III, Statement of Program Service Accomplishments. a. “Yes” response to line 2. b. “Yes” response to line 3. c. Other program services on line 4d. 2. Part V, Statements Regarding Other IRS Filings and Tax Compliance. a. “No” response to line 3b. b. “Yes” or “No” response to line 13a. c. “No” response to line 14b. 3. Part VI, Governance, Management, and Disclosure. a. Material differences in voting rights among members of the governing body in line 1a. b. Delegation of governing board’s authority to executive committee in line 1a. c. “Yes” responses to lines 2 through 7b. d. “No” responses to lines 8a, 8b, and 10b. e. “Yes” response to line 9. f. Description of process for review of Form 990, if any, in response to line 11b. g. “Yes” response to line 12c. h. Description of process for determining compensation, in response to lines 15a and 15b. i. If applicable, in response to line 18, an explanation as to why the organization checked the Other box or didn’t make any of Forms 1023, 1024, 1024-A, 990, or 990-T publicly available. j. Description of public disclosure of documents, in response to line 19. 4. Part VII, Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors. a. Explain if reporting of compensation paid by a related organization is provided only for the period during which the related organization was related, not the entire calendar year ending with or within the tax year, and state the period during which the related organization was related. b. Description of reasonable efforts undertaken to obtain information on compensation paid by related organizations, if the organization is unable to obtain such information to report in column (E). 5. Explanation for Part IX, Statement of Functional Expenses, line 11g (other fees Page 3 for services), including the type and amount of each expense included in line 11g, if the amount in Part IX, line 11g, exceeds 10% of the amount in Part IX, line 25 (total functional expenses). 6. Explanation for Part IX, Statement of Functional Expenses, line 24e (all other expenses), including the type and amount of each expense included in line 24e, if the amount on line 24e exceeds 10% of the amount in Part IX, line 25 (total functional expenses). 7. Part XI, Reconciliation of Net Assets. Explain any other changes in net assets or fund balances reported on line 9. 8. Part XII, Financial Statements and Reporting. a. Change in accounting method or description of other accounting method used on line 1. b. Change in committee oversight review from prior year on line 2c. c. “No” response to line 3b. Form 990-EZ, Parts I, II, III, and V. Use Schedule O (Form 990 or 990-EZ) to provide any narrative information required for the following questions. 1. Part I, Revenue, Expenses, and Changes in Net Assets or Fund Balances. a. Description of other revenue, in response to line 8. b. List of grants and similar amounts paid, in response to line 10. c. Description of other expenses, in response to line 16. d. Explanation of other changes in net assets or fund balances, in response to line 20. 2. Part II, Balance Sheets. a. Description of other assets, in response to line 24. b. Description of total liabilities, in response to line 26. 3. Description of other program services, in response to Part III, Statement of Program Service Accomplishments, line 31. 4. Part V, Other Information. a. “Yes” response to line 33. b. “Yes” response to line 34. c. Explanation of why organization didn’t report unrelated business gross income of $1,000 or more to the IRS on Form 990-T, in response to line 35b. d. “No” response to line 44d. Other. Use Schedule O (Form 990 or 990- EZ) to provide narrative explanations and descriptions in response to other specific questions. The narrative provided should refer and relate to a particular line and response on the form. Don’t include on Schedule O (Form 990 or 990-EZ) any social security number(s), because this CAUTION schedule will be made available for public inspection. ▲ ! Schedule A (Form 990 or 990-EZ) 2020 SCHEDULE A (Form 990 or 990- EZ) Department of the Treasury Internal Revenue Service Public Charity Status and Public Support Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. ▶ Attach to Form 990 or Form 990-EZ. ▶ Go to www.irs.gov/Form990 for instructions and the latest information. OMB No. 1545-0047 2020 Open to Public Inspection Name of the organization Employer identification number Part I Reason for Public Charity Status. (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).) 3A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital’s name, city, and state: 5An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) 8A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) 9An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: 10An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. aType I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. bType II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. cType III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. dType III non- functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. eCheck this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. f Enter the number of supported organizations . . . . . . . . . . . . . . . . . . . . . . g Provide the following information about the supported organization(s). (i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1–10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions) Yes No (A) (B) Schedule A (Form 990 or 990-EZ) 2020 Page 2 (C) (D) (E) Total For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 11285F Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year beginning in) ▶ 1 Gifts, grants, contributions, and membership fees received. (Do not include any “unusual grants.”) . . . 2 Tax revenues levied for the organization’s benefit and either paid to or expended on its behalf . . . . 3 The value of services or facilities furnished by a governmental unit to the organization without charge . . . . 4 Total. Add lines 1 through 3 . . . . 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) . . . . 6 Public support. Subtract line 5 from line 4 (a)2016 (b)2017 (c)2018 (d)2019 (e)2020 (f)Total Section B. Total Support Calendar year (or fiscal year beginning in) ▶ 7 Amounts from line 4 . . . . . . 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . 9 Net income from unrelated business activities, whether or not the business is regularly carried on . . . . . . 10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) . . . . . . . 11 Total support. Add lines 7 through 10 12 Gross receipts from related activities, etc. (see instructions) (a)2016 (b)2017 (c)2018 (d)2019 (e)2020 (f)Total . . . . . . . .. . . . 12 13 First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Schedule A (Form 990 or 990-EZ) 2020 Page 3 Schedule A (Form 990 or 990-EZ) 2020 Section C. Computation of Public Support Percentage 14 Public support percentage for 2020 (line 6, column (f), divided by line 11, column (f)) . 15 Public support percentage from 2019 Schedule A, Part II, line 14 . . . . . . . . . . . . . 14 % 15 % 16a 331/3% support test—2020. If the organization did not check the box on line 13, and line 14 is 331/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . ▶ b 331/3% support test—2019. If the organization did not check a box on line 13 or 16a, and line 15 is 331/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . ▶ 17 a 10%-facts-and-circumstances test—2020. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ b 10%-facts-and-circumstances test—2019. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Schedule A (Form 990 or 990-EZ) 2020 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support 1 2 3 4 5 6 7a b c 8 Calendar year (or fiscal year beginning in) ▶ Gifts, grants, contributions, and membership fees received. (Do not include any “unusual grants.”) Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization’s tax-exempt purpose . . . Gross receipts from activities that are not an unrelated trade or business under section 513 Tax revenues levied for the organization’s benefit and either paid to or expended on its behalf . . . . The value of services or facilities furnished by a governmental unit to the organization without charge . . . . Total. Add lines 1 through 5 . . . . Amounts included on lines 1, 2, and 3 received from disqualified persons . Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year Add lines 7a and 7b . . . . . . Public support. (Subtract line 7c from line 6.) . . . . . . . . . . . (a) 2016 (b) 2017 (c) 2018 (d) 2019 (e) 2020 (f) Total Schedule A (Form 990 or 990-EZ) 2020 Page 4 Section B. Total Support 14 First 5 years. If the Form 990 is for the organization’s first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Section C. Computation of Public Support Percentage 15 Public support percentage for 2020 (line 8, column (f), divided by line 13, column (f)) . . . 16 Public support percentage from 2019 Schedule A, Part III, line 15 . . . . . . . . . . . . . 15 % 16 % Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2020 (line 10c, column (f), divided by line 13, column (f)) . 18 Investment income percentage from 2019 Schedule A, Part III, line 17 . . . . . . . . . . . . 17 % 18 % 19a 331/3% support tests—2020. If the organization did not check the box on line 14, and line 15 is more than 331/3%, and line 17 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization . ▶ b 331/3% support tests—2019. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and line 18 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization ▶ 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ▶ Part IV Supporting Organizations (Complete only if you checked a box in line 12 on Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations 1 2 3a b c Yes No Are all of the organization’s supported organizations listed by name in the organization’s governing documents? If “No,” describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If “Yes,” explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If “Yes,” answer lines 3b and 3c below. Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If “Yes,” describe in Part VI when and how the organization made the determination. Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If “Yes,” explain in Part VI what controls the organization put in place to ensure such use. 1 2 3a Schedule A (Form 990 or 990-EZ) 2020 Page 5 Schedule A (Form 990 or 990-EZ) 2020 4a b c 5a b c 6 7 8 9a b c 10a b Was any supported organization not organized in the United States (“foreign supported organization”)? If “Yes,” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization’s organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization’s organizing document? Substitutions only. Was the substitution the result of an event beyond the organization’s control? Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ). Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ). Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI. Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI. Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI. Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below. Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) 3b 3c 4a 4b 4c 5a 5b 5c 6 7 8 9a 9b 9c Schedule A (Form 990 or 990-EZ) 2020 Page 6 10a 10b Schedule A (Form 990 or 990-EZ) 2020 Part IV Supporting Organizations (continued) 11 Has the organization accepted a gift or contribution from any of the following persons? a A person who directly or indirectly controls, either alone or together with persons described in lines 11b and 11c below, the governing body of a supported organization? b A family member of a person described in line 11a above? c A 35% controlled entity of a person described in line 11a or 11b above? If “Yes” to line 11a, 11b, or 11c, provide detail in Part VI. Yes No 11a 11b 11c Section B. Type I Supporting Organizations 1 2 Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s officers, directors, or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. Yes No 1 2 Section C. Type II Supporting Organizations 1 Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). Yes No 1 Section D. All Type III Supporting Organizations 1 2 3 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If “No,” explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). By reason of the relationship described in line 2, above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income Yes No 1 2 Schedule A (Form 990 or 990-EZ) 2020 Page 7 Schedule A (Form 990 or 990-EZ) 2020 or assets at all times during the tax year? If “Yes,” describe in Part VI the role the organization’s supported organizations played in this regard. 3 Section E. Type III Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). a The organization satisfied the Activities Test. Complete line 2 below. b The organization is the parent of each of its supported organizations. Complete line 3 below. c The organization supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions). 2 a b 3 Activities Test. Answer lines 2a and 2b below. Yes No Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If “Yes,” then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. Did the activities described in line 2a, above, constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If “Yes,” explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement. Parent of Supported Organizations. Answer lines 3a and 3b below. 2a 2b a b Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? If “Yes” or “No,” provide details in Part VI. Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If “Yes,” describe in Part VI the role played by the organization in this regard. 3a 3b 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. Section A—Adjusted Net Income (A) Prior Year (B) Current Year (optional) 1 Net short-term capital gain 1 2 Recoveries of prior-year distributions 2 3 Other gross income (see instructions) 3 4 Add lines 1 through 3. 4 5 Depreciation and depletion 5 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6 7 Other expenses (see instructions) 7 8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) 8 Section B—Minimum Asset Amount (A) Prior Year (B) Current Year (optional) Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations Schedule A (Form 990 or 990-EZ) 2020 Page 8 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a Average monthly value of securities 1a b Average monthly cash balances 1b c Fair market value of other non-exempt-use assets 1c d Total (add lines 1a, 1b, and 1c) 1d e Discount claimed for blockage or other factors (explain in detail in Part VI): 2 Acquisition indebtedness applicable to non-exempt-use assets 2 3 Subtract line 2 from line 1d. 3 4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5 6 Multiply line 5 by 0.035. 6 7 Recoveries of prior-year distributions 7 8 Minimum Asset Amount (add line 7 to line 6) 8 Section C—Distributable Amount Current Year 1 Adjusted net income for prior year (from Section A, line 8, column A) 1 2 Enter 0.85 of line 1. 2 3 Minimum asset amount for prior year (from Section B, line 8, column A) 3 4 Enter greater of line 2 or line 3. 4 5 Income tax imposed in prior year 5 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). 6 7 Check here if the current year is the organization’s first as a non-functionally integrated Type III supporting organization (see instructions). Schedule A (Form 990 or 990-EZ) 2020 Schedule A (Form 990 or 990-EZ) 2020 Page 9 Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Section D—Distributions Current Year 1 Amounts paid to supported organizations to accomplish exempt purposes 1 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity 2 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3 4 Amounts paid to acquire exempt-use assets 4 5 Qualified set-aside amounts (prior IRS approval required—provide details in Part VI) 5 6 Other distributions (describe in Part VI). See instructions. 6 7 Total annual distributions. Add lines 1 through 6. 7 8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions. 8 9 Distributable amount for 2020 from Section C, line 6 9 10 Line 8 amount divided by line 9 amount 10 Section E—Distribution Allocations (see instructions) (i) Excess Distributions (ii) Underdistributions Pre-2020 (iii) Distributable Amount for 2020 1 Distributable amount for 2020 from Section C, line 6 2 Underdistributions, if any, for years prior to 2020 (reasonable cause required—explain in Part VI). See instructions. 3 Excess distributions carryover, if any, to 2020 a From 2015 . . . . . b From 2016 . . . . . c From 2017 . . . . . d From 2018 . . . . . e From 2019 . . . . . f Total of lines 3a through 3e g Applied to underdistributions of prior years h Applied to 2020 distributable amount i Carryover from 2015 not applied (see instructions) j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. 4 Distributions for 2020 from Section D, line 7: $ Schedule A (Form 990 or 990-EZ) 2020 Page 10 a Applied to underdistributions of prior years b Applied to 2020 distributable amount c Remainder. Subtract lines 4a and 4b from line 4. 5 Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions. 6 Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions. 7 Excess distributions carryover to 2021. Add lines 3j and 4c. 8 Breakdown of line 7: a Excess from 2016 . . . b Excess from 2017 . . . c Excess from 2018 . . . d Excess from 2019 . . . e Excess from 2020 . . . Schedule A (Form 990 or 990-EZ) 2020 Part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) Schedule A (Form 990 or 990-EZ) 2020 Page 11 Schedule A (Form 990 or 990-EZ) 2020 Schedule B Organization type (check one): Check if your organization is covered by the General Rule or a Special Rule. Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. General Rule For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor’s total contributions. Special Rules For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000; or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I (entering “N/A” in column (b) instead of the contributor name and address), II, and III. For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don’t complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . ▶ $ (Form 990, 990-EZ, or 990-PF) Department of the Treasury Internal Revenue Service Schedule of Contributors ▶Attach to Form 990, Form 990-EZ, or Form 990-PF. ▶Go to www.irs.gov/Form990 for the latest information. OMB No. 1545-0047 2020 Name of the organizatio n Employer identification number Filers of: Section: Form 990 or 990-EZ 501(c)( ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 2 Caution: An organization that isn’t covered by the General Rule and/or the Special Rules doesn’t file Schedule B (Form 990, 990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn’t meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF). For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. Cat. No. 30613X Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution $ Person Payroll Noncash (Complete Part II for noncash contributions.) (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution $ Person Payroll Noncash (Complete Part II for noncash contributions.) (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution $ Person Payroll Noncash (Complete Part II for noncash contributions.) (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution $ Person Payroll Noncash (Complete Part II for noncash contributions.) (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution $ Person Payroll Noncash (Complete Part II for noncash contributions.) Part I Name of organization Employer identification number Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 3 (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution $ Person Payroll Noncash (Complete Part II for noncash contributions.) Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Part II Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed. (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (See instructions.) (d) Date received $ (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (See instructions.) (d) Date received $ (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (See instructions.) (d) Date received $ (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (See instructions.) (d) Date received $ Name of organization Employer identification number Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 4 (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (See instructions.) (d) Date received $ (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (See instructions.) (d) Date received $ Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Name of organization Employer identification number Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) ▶ $ Use duplicate copies of Part III if additional space is needed. (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 5 (e) Transfer of gift Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held (e) Transfer of gift Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee Schedule B (Form 990, 990-EZ, or 990-PF) (2020) General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Schedule B (Form 990, 990-EZ, or 990-PF), such as legislation enacted after the schedule and its instructions were published, go to www.irs.gov/Form990. Note: Terms in bold are defined in the Glossary of the Instructions for Form 990. Reminders Certain tax-exempt organizations are no longer required to report the names and addresses of their contributors on Schedule B (Form 990 or 990-EZ). However, these organizations must continue to keep this information in their books Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 6 and records. Organizations described in section 501(c)(3) and section 527 are still required to report the names and addresses of their contributors on Schedule B. See Regulations section 1.6033-2 (T.D. 9898), 2020-25 I.R.B. 935, and General Rule, later. Purpose of Schedule Schedule B (Form 990, 990-EZ, or 990- PF) is used to provide information on contributions the organization reported on: • Form 990, Return of Organization Exempt From Income Tax, Part VIII, Statement of Revenue, line 1; • Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, Part I, line 1; or • Form 990-PF, Return of Private Foundation, Part I, line 1. Who Must File Every organization must complete and attach Schedule B to its Form 990, 990-EZ, or 990PF, unless it certifies that it doesn’t meet the filing requirements of this schedule by: • Answering “No” on Form 990, Part IV, Checklist of Required Schedules, line 2; or • Checking the box on: • Form 990-EZ, line H; or • Form 990-PF, Part I, Analysis of Revenue and Expenses, line 2. See the separate instructions for these lines on those forms. If an organization isn’t required to file Form 990, 990-EZ, or 990-PF but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules. Accounting Method When completing Schedule B (Form 990, 990EZ, or 990-PF), the organization must use the same accounting method it checked on Form 990, Part XII, Financial Statements and Reporting, line 1; Form 990-EZ, line G; or Form 990-PF, line J. Public Inspection Note: Don’t include social security numbers of contributors as this information may be made public. • Schedule B is open to public inspection for an organization that files Form 990-PF. • Schedule B is open to public inspection for a section 527 political organization that files Form 990 or 990-EZ. • For all other organizations that file Form 990 or 990-EZ, the names and addresses of contributors aren’t required to be made available for public inspection. All other information, including the amount of contributions, the description of noncash contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor. If an organization files a copy of Form 990 or 990-EZ, and attachments, with any state, it shouldn’t include its Schedule B (Form 990, 990-EZ, or 990-PF) in the attachments for the state, unless a schedule of contributors is specifically required by the state. States that don’t require the information might inadvertently make the schedule available for public inspection along with the rest of the Form 990 or 990-EZ. See the instructions for Form 990, 990-EZ, or 990-PF for information on telephone assistance and the public inspection rules for these forms and their attachments. Contributions To Be Included on Part I A contributor (person) includes individuals, fiduciaries, partnerships, corporations, associations, trusts, and exempt organizations. In addition, section 509(a)(2), 170(b)(1)(A)(iv), and 170(b)(1)(A)(vi) organizations must also report governmental units as contributors. Contributions Contributions reportable on Schedule B (Form 990, 990-EZ, or 990-PF) are contributions, grants, bequests, devises, and gifts of money or property, whether or not for charitable purposes. For example, political contributions to section 527 political organizations are included. Contributions don’t include fees for the performance of services. See the instructions for Form 990, Part VIII, line 1, for more detailed information on contributions. General Rule Unless the organization is covered by one of the Special Rules, later, it must report in Part I contributions from all persons who contribute $5,000 or more (in money or other property) during the tax year. As described below, certain organizations report only total contribution amounts. Contributions may be made directly or indirectly and may take the form of money, securities, or any other type of property. Include all separate and independent gifts that are $1,000 or more to determine a contributor’s total contribution. Gifts that are less than $1,000 may be disregarded. Include each contribution reported on Form 990, Part VIII, line 1. For example, if an organization that uses the accrual method of accounting reports a pledge of noncash property in Part VIII, line 1, it must include the value of that contribution in calculating whether the contributor meets the General Rule (or one of the Special Rules, if applicable), even if the organization didn’t receive the property during the tax year. Certain organizations not required to report contributor names and addresses. Certain organizations are no longer required to report the names and addresses of their contributors on Schedule B. Such organizations are those other than: • Section 501(c)(3) organizations (including section 4947(a)(1) nonexempt charitable trusts and nonexempt private foundations described in section 6033(d)), or • Section 527 political organizations. Organizations not required to report the names and addresses should enter “N/A” in Part I, column (b). These organizations must continue to: • Collect the names and addresses of their contributors, • Keep this information in their records and books, and • Make the information available to the IRS upon request. Section 501(c)(3) organizations (including section 4947(a)(1) nonexempt charitable trusts and nonexempt private foundations described in section 6033(d)), and section 527 political organizations must report the names and addresses of their contributors in Part I, column (b), on Schedule B. Special Rules Section 501(c)(3) organizations that file Form 990 or 990-EZ. For an organization described in section 501(c)(3) that meets the 331/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), and not just the 10% support test (whether or not the organization is otherwise described in section 170(b)(1)(A)), list in Part I only those contributors whose contribution of $5,000 or more during the tax year is greater than 2% of the amount reported on Form 990, Part VIII, line 1h(A); or Form 990-EZ, line 1. An organization that claims the benefit of this special rule must either (1) establish on Schedule A (Form 990 or 990-EZ), Part II, that it met the 331/3% support test for the current year or prior year; or (2) check the box on Schedule A (Form 990 or 990-EZ), Part I, line 7 or 8, and the box on Schedule A, Part II, line 13, as a section 170(b)(1)(A)(vi) organization in its first 5 years. Example. A section 501(c)(3) organization, of the type described above, reported $700,000 in total contributions, gifts, grants, and similar amounts received on Form 990, Part VIII, line 1h. The organization is only required to list in Parts I and II of its Schedule B each person who contributed more than the greater of $5,000 or 2% of $700,000 ($14,000) during the tax year. Thus, a contributor who gave a total of $11,000 wouldn’t be reported in Parts I and II for this section 501(c)(3) organization. Even though the $11,000 contribution to the organization was greater than $5,000, it didn’t exceed $14,000. Section 501(c)(7), (8), or (10) organizations. For contributions to these social and recreational clubs, fraternal beneficiary and domestic fraternal societies, orders, or associations that weren’t for an exclusively religious, charitable, etc., purpose, list in Part I contributions from each contributor who contributed $5,000 or more during the tax year, as described under General Rule, earlier. For contributions to a section 501(c)(7), (8), or (10) organization received for use exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals (section 170(c)(4), 2055(a)(3), or 2522(a)(3)), list in Part I contributions from each contributor whose aggregate contributions for an exclusively religious, charitable, etc., purpose were more than $1,000 during the tax year. To determine the more-than-$1,000 amount, total Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 7 all of a contributor’s gifts for the tax year (regardless of amount). For a noncash contribution, complete Part II. All section 501(c)(7), (8), or (10) organizations that listed an exclusively religious, charitable, etc., contribution in Part I or II must also complete Part III to provide further information on such contributions of more than $1,000 during the tax year and show the total amount received from such contributions that were for $1,000 or less during the tax year. All section 501(c)(7), (8), or (10) organizations listing contributions under this special rule should enter “N/A” in Part I, column (b), and should not enter the name and address of any contributor. However, if a section 501(c)(7), (8), or (10) organization didn’t receive total contributions of more than $1,000 from a single contributor during the tax year for exclusively religious, charitable, etc., purposes and consequently wasn’t required to complete Parts I through III with respect to these contributions, it need only check the third Special Rules box on the front of Schedule B and enter, in the space provided, the total contributions it received during the tax year for an exclusively religious, charitable, etc., purpose. Specific Instructions Don’t attach substitutes for Schedule B or attachments to Schedule B with information on CAUTION contributors. Parts I, II, and III of Schedule B may be duplicated as needed to provide adequate space for listing all contributors. Number each page of each part (for example, Page 2 of 5, Part II). Part I. In column (a), identify the first contributor listed as No. 1 and the second contributor as No. 2, etc. Number consecutively. In column (b), section 501(c)(3) organizations (including section 4947(a)(1) nonexempt charitable trusts and section 501(c)(3) nonexempt private foundations) and section 527 organizations enter the contributor’s name, address, and ZIP code. Identify a donor as “anonymous” only if the organization doesn’t know the donor’s identity. Other organizations would enter “N/A” in place of each contributor’s name, address, and ZIP code. In column (c), enter the amount of total contributions for the tax year for the contributor listed. In column (d), check the type of contribution. Check all that apply for the contributor listed. If a cash contribution came directly from a contributor (other than through payroll deduction), check the “Person” box. A cash contribution includes contributions paid by cash, credit card, check, money order, electronic fund or wire transfer, and other charges against funds on deposit at a financial institution. If an employee’s cash contribution was forwarded by an employer (indirect contribution), check the “Payroll” box. If an employer withholds contributions from employees’ pay and periodically gives them to the organization, report only the employer’s name and address or “N/A,” as applicable, and the total amount given unless you know that a particular employee gave enough to be listed separately. Check the “Noncash” box in column (d) for any contribution of property other than cash during the tax year, and complete Part II of this schedule. For example, if an organization that uses the accrual method of accounting reports a pledge of noncash property on Form 990, Part VIII, line 1g, it must check the “Noncash” box and complete Part II even if the organization didn’t receive the property during the tax year. For a section 527 organization that files a Form 8871, Political Organization Notice of Section 527 Status, the names and addresses of contributors that aren’t reported on Form 8872, Political Organization Report of Contributions and Expenditures, don’t need to be reported in Part I if the organization paid the amount specified by section 527(j)(1). In this case, enter “Pd. 527(j)(1)” in column (b) instead of a name, address, and ZIP code; but you must enter the amount of contributions in column (c). Part II. In column (a), show the number that corresponds to the contributor’s number in Part I. In column (b), describe the noncash contribution received by the organization during the tax year, regardless of the value of that noncash contribution. Note the public inspection rules discussed earlier. In columns (c) and (d), report property with readily determinable market value (for example, market quotations for securities) by listing its fair market value (FMV). If the organization immediately sells securities contributed to the organization (including through a broker or agent), the contribution must still be reported as a gift of property (rather than cash) in the amount of the net proceeds plus the broker’s fees and expenses. See the instructions for Form 990, Part VIII, line 1g, which provide an example to illustrate this point. If the property isn’t immediately sold, measure market value of marketable securities registered and listed on a recognized securities exchange by the average of the highest and lowest quoted selling prices (or the average between the bona fide bid and asked prices) on the contribution date. See Regulations section 20.2031-2 to determine the value of contributed stocks and bonds. When FMV can’t be readily determined, use an appraised or estimated value. To determine the amount of a noncash contribution subject to an outstanding debt, subtract the debt from the property’s FMV. Enter the date the property was received by the organization, but only if the donor has fully given up use and enjoyment of the property at that time. The organization must report the value of any qualified conservation contributions and contributions of conservation easements listed in Part II consistently with how it reports revenue from such contributions in its books, records, and financial statements and in Form 990, Part VIII, Statement of Revenue. For more information on noncash contributions, see the instructions for Schedule M (Form 990), Noncash Contributions. If the organization received a partially completed Form 8283, Noncash Charitable Contributions, from a donor, complete it and return it so the donor can get a charitable contribution deduction. Keep a copy for your records. Original (first) and successor donee (recipient) organizations must file Form 8282, Donee Information Return, if they sell, exchange, consume, or otherwise dispose of (with or without consideration) charitable deduction property (property other than money or certain publicly traded securities) within 3 years after the date the original donee received the property. Part III. Section 501(c)(7), (8), or (10) organizations that received contributions for use exclusively for religious, charitable, etc., purposes during the tax year must complete Parts I through III for each person whose gifts totaled more than $1,000 during the tax year. Show also, in the heading of Part III, the total of gifts to these organizations that were $1,000 or less for the tax year and were for exclusively religious, charitable, etc., purposes. Complete this information only on the first Part III page if you use duplicate copies of Part III. If an amount is set aside for an exclusively religious, charitable, etc., purpose, show in column (d) how the amount is held (for example, whether it is commingled with amounts held for other purposes). If the organization transferred the gift to another organization, show the name and address of the transferee organization in column (e) and explain the relationship between the two organizations. ▲ ! SCHEDULE D (Form 990) Department of the Treasury Internal Revenue Service Supplemental Financial Statements ▶Complete if the organization answered “Yes” on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. ▶Attach to Form 990. ▶Go to www.irs.gov/Form990 for instructions and the latest information. OMB No. 1545-0047 2020 Open to Public Inspection Name of the organization Employer identification number Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered “Yes” on Form 990, Part IV, line 6. 1 2 3 4 Total number at end of year . . . . . . . . Aggregate value of contributions to (during year) . Aggregate value of grants from (during year) . . Aggregate value at end of year . . . . . . . (a)Donor advised funds (b)Funds and other accounts 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? . . . . . .YesNo 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? . . . . . . . . . . . . . . . . . . . . . .YesNo Part II Conservation Easements. Complete if the organization answered “Yes” on Form 990, Part IV, line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (for example, recreation or education)Preservation of a historically important land area Protection of natural habitatPreservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. a Total number of conservation easements . . . . . . . . . . . . . . . . . b Total acreage restricted by conservation easements . . . . . . . . . . . . . . c Number of conservation easements on a certified historic structure included in (a) . . . . d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register . . . . . . . . . . . . . . . 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year ▶ 4 Number of states where property subject to conservation easement is located ▶ 5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? . . . . . . . . . . . . . Yes No 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year ▶ 7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year ▶$ 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes the organization’s accounting for conservation easements. Held at the End of the Tax Year 2a 2b 2c 2d Schedule D (Form 990) 2020 Page 2 Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered “Yes” on Form 990, Part IV, line 8. 1 a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XIII the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (i)Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . ▶ $ (ii) Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . ▶ $ 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items: a Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . ▶ $ b Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . ▶ $ For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 52283D Schedule D (Form 990) 2020 Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization’s acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply): a Public exhibition dLoan or exchange program b Scholarly research eOther c Preservation for future generations 4 Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in Part XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization’s collection? . . Yes No Part IV Escrow and Custodial Arrangements. Complete if the organization answered “Yes” on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1 a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No b If “Yes,” explain the arrangement in Part XIII and complete the following table: Amount 1c 1d 1e 1f Schedule D (Form 990) 2020 Page 3 c Beginning balance . . . . . . . . . . . . . . . . . . . . . . d Additions during the year . . . . . . . . . . . . . . . . . . . b 1a Beginning of year balance b Contributions . . c Net investment earnings, gains, and losses . . . . . d Grants or scholarships e Other expenditures for facilities and programs . . . . f Administrative expenses . g End of year balance 2 a Board designated or quasi-endowment b Permanent endowment The percentages on lines 2a, 2b, and 2c should equal 100%. 3 a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i) Unrelated organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) Related organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . b If “Yes” on line 3a(ii), are the related organizations listed as required on Schedule R? . . . . . . . . 4 Describe in Part XIII the intended uses of the organization’s endowment funds. Part VI Land, Buildings, and Equipment. Complete if the organization answered “Yes” on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property (a) Cost or other basis (investment) (b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value 1a b c Land . . . . . . . . . Buildings . . . . . . . . . Yes No 3a(i) 3a(ii) 3b Schedule D (Form 990) 2020 Page 4 d e . . . . . Leasehold improvements . . Equipment . . . . . . . Other . . . . . . . . . . . . . Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.) . . . . . ▶ Schedule D (Form 990) 2020 Part VII Investments—Other Securities. Complete if the organization answered “Yes” on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (a)Description of security or category (including name of security) (b)Book value (c)Method of valuation: Cost or end-of-year market value (1) Financial derivatives . . . . . . . . . . . . . . (2) Closely held equity interests . . . . . . . . . . . . (3) Other . . (A) (B) (C) (D) (E) (F) (G) (H) Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.) . ▶ Part VIII Investments—Program Related. Complete if the organization answered “Yes” on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (a)Description of investment (b)Book value (c)Method of valuation: Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (8) Schedule D (Form 990) 2020 Page 5 (9) Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.) . ▶ Part IX Other Assets. Complete if the organization answered “Yes” on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered “Yes” on Form 990, Part IV, line 12a. 1 Total revenue, gains, and other support per audited financial statements . . . . . . . . . 1 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12: a Net unrealized gains (losses) on investments . . . . . . . . . 2a b Donated services and use of facilities . . . . . . . . . . . 2b c Recoveries of prior year grants . . . . . . . . . . . . . . 2c d Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2d e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 2e 3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b . . 4a b Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 4b c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) . . . . . . . 5 Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Schedule D (Form 990) 2020 Page 6 Complete if the organization answered “Yes” on Form 990, Part IV, line 12a. 1 Total expenses and losses per audited financial statements . . . . 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities . . . . . . . . . . . b Prior year adjustments . . . . . . . . . . . . . . . . c Other losses . . . . . . . . . . . . . . . . . . . . d Other (Describe in Part XIII.) . . . . . . . . . . . . . . . e Add lines 2a through 2d . . . . . . . . . . . . . . . . 3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b . . b Other (Describe in Part XIII.) . . . . . . . . . . . . . . . c Add lines 4a and 4b . . . . . . . . . . . . . . . . . 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) . . . 2a . . . . . . . 1 2b 2c 2d . . . . 4a . . . . . . . . . . . . . . 2e 3 4b . . . . . . . . . . . . . . . 4c 5 Part XIII Supplemental Information. Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. Schedule D (Form 990) 2020 Page 7 Schedule D (Form 990) 2020 Part XIII Supplemental Information (continued) Schedule D (Form 990) 2020 Page 8 Schedule D (Form 990) 2020 Schedule I (Form 990) 2020 SCHEDULE I (Form 990) Department of the Treasury Internal Revenue Service Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Complete if the organization answered “Yes” on Form 990, Part IV, line 21 or 22. ▶Attach to Form 990. ▶Go to www.irs.gov/Form990 for the latest information. OMB No. 1545-0047 2020 Open to Public Inspection Name of the organization Employer identification number Part I General Information on Grants and Assistance 1 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 2 Describe in Part IV the organization’s procedures for monitoring the use of grant funds in the United States. Part II Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered “Yes” on Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed. 1 (a) Name and address of organization or government (b) EIN (c) IRC section (if applicable) (d) Amount of cash grant (e) Amount of noncash assistance (f) Method of valuation (book, FMV, appraisal, other) (g) Description of noncash assistance (h) Purpose of grant or assistance (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 2 Enter total number of section 501(c)(3) and government organizations listed in the line 1 table . . . . . . . . . . . . . . . . . . ▶ 3 Enter total number of other organizations listed in the line 1 table . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50055P Schedule I (Form 990) 2020 Page 2 Part III Grants and Other Assistance to Domestic Individuals. Complete if the organization answered “Yes” on Form 990, Part IV, line 22. Part III can be duplicated if additional space is needed. (a) Type of grant or assistance (b) Number of recipients (c) Amount of cash grant (d) Amount of noncash assistance (e) Method of valuation (book, FMV, appraisal, other) (f) Description of noncash assistance 1 2 3 4 5 6 7 Part IV Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information. Schedule I (Form 990) 2020 Schedule I (Form 990) 2020 Schedule I (Form 990) 2020 Section references are to the Internal Revenue Code unless otherwise noted. General Instructions Future developments. For the latest information about developments related to Schedule I (Form 990), such as legislation enacted after the schedule was published, go to www.irs.gov/Form990. Note. Terms in bold are defined in the Glossary of the Instructions for Form 990. Purpose of Schedule Schedule I (Form 990) is used by an organization that files Form 990 to provide information on grants and other assistance made by the filing organization during the tax year to domestic organizations, domestic governments, and domestic individuals. Report activities conducted by the organization directly. Also, report activities conducted by the organization indirectly through a disregarded entity or a joint venture treated as a partnership. Grants and other assistance include awards, prizes, contributions, noncash assistance, cash allocations, stipends, scholarships, fellowships, research grants, and similar payments and distributions made by the organization during the tax year. For purposes of Schedule I, grants and other assistance don’t include: • Salaries or other compensation to employees, or payments to independent contractors if the primary purpose of such payments is to serve the direct and immediate needs of the organization (such as legal, accounting, or fundraising services). • The payment of any benefit by a 501(c)(9) voluntary employees’ beneficiary association (VEBA) to employees of a sponsoring organization or contributing employer, if such payment is made under the terms of the VEBA trust and in compliance with section 505. • Grants to affiliates that aren’t organized as legal entities separate from the filing organization, or payments made to branch offices, accounts, or employees of the organization located in the United States. A domestic organization includes a corporation or partnership created or organized in the United States or under the law of the United States or of any state or possession. A trust is a domestic organization if a court within the United States or a U.S. possession is able to exercise primary supervision over the administration of the trust, and one or more U.S. persons (or persons in U.S. possessions) have the authority to control all substantial decisions of the trust. A domestic government is a state, a U.S. possession, a political subdivision of a state or U.S. possession, the United States, or the District of Columbia. A grant to a U.S. government agency must be included on this schedule regardless of where the agency is located or operated. A domestic individual is a person, including a foreign citizen, who lives or resides in the United States (or a U.S. possession) and not outside the United States (or a U.S. possession). Parts II and III of this schedule may be duplicated to list additional grantees (Part II) or types of grants/assistance (Part III) that don’t fit on the first page of these parts. Number each page of each part. Don’t report on this schedule foreign grants or assistance, including grants or assistance provided to domestic organizations, domestic governments, or domestic individuals for the purpose of providing grants or other assistance to a designated foreign organization, foreign government, or foreign individual. Instead, report them on Schedule F (Form 990), Statement of Activities Outside the United States. Who Must File An organization that answered “Yes” on Form 990, Part IV, Checklist of Required Schedules, line 21 or 22, must complete Part I and either Part II or Part III of this schedule and attach it to Form 990. If an organization isn’t required to file Form 990 but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules. Specific Instructions Part I. General Information on Grants and Assistance Complete this part if the organization answered “Yes” on Form 990, Part IV, line 21 or 22. Lines 1 and 2. On line 1, indicate “Yes” or “No” regarding whether the organization maintains records to substantiate amounts, eligibility, and selection criteria used for grants. In general terms, describe how the organization monitors its grants to ensure that such grants are used for proper purposes and aren’t otherwise diverted from the intended use. For example, the organization can describe the periodic reports required or field investigations conducted. Use Part IV for the organization’s narrative response to line 2. Part II. Grants and Other Assistance to Domestic Organizations and Domestic Governments Line 1. Complete line 1 if the organization answered “Yes” on Form 990, Part IV, line 21. A “Yes” response means that the organization reported more than $5,000 on Form 990, Part IX, line 1, column (A). Enter information only for each recipient domestic organization or domestic government that received more than $5,000 aggregate of grants or assistance from the organization during the tax year. Enter the details of each organization or entity on a separate line of Part II. If there are more organizations or entities to report in Part II than space available, report the additional organizations or entities on duplicate copies of Part II. Use as many duplicate copies as needed, and number each page. Use Part IV if additional space is needed for descriptions of particular column entries. Page 3 Column (a). Enter the full legal name and mailing address of each recipient organization or government entity. Column (b). Enter the employer identification number (EIN) of the grant recipient. Column (c). Enter the section of the Internal Revenue Code under which the organization receiving the assistance is tax exempt, if applicable (for example, a school described in section 501(c)(3) or a social club described in section 501(c)(7)). If a recipient is a government entity, enter the name of the government entity. If a recipient is neither a tax-exempt nor a government entity, leave column (c) blank. Column (d). Enter the total dollar amount of cash grants to each recipient organization or entity for the tax year. Cash grants include grants and allocations paid by cash, check, money order, electronic fund or wire transfer, and other charges against funds on deposit at a financial institution. Columns (e) and (f). Enter the fair market value of noncash property. Describe the method of valuation. Report property with a readily determinable market value (for example, market quotations for securities) at its fair market value. For marketable securities registered and listed on a recognized securities exchange, measure market value on the date the property is distributed to the grantee by the average of the highest and lowest quoted selling prices or the average between the bona fide bid and asked prices. When fair market value can’t be readily determined, use an appraised or estimated value. Column (g). For noncash property or assistance, enter a description of the property or assistance. List all that apply. Examples of noncash assistance include medical supplies or equipment, pharmaceuticals, blankets, and books or other educational supplies. Column (h). Describe the purpose or ultimate use of the grant funds or other assistance. Don’t use general terms, such as charitable, educational, religious, or scientific. Use more specific descriptions, such as general support, payments for nursing services, or laboratory construction. Enter the type of assistance, such as medical, dental, or free care for indigent hospital patients. In the case of disaster assistance, include a description of the disaster and the assistance provided (for example, “Food, shelter, and clothing for Organization A’s assistance to victims of Colorado wildfires”). Use Part IV if additional space is needed for descriptions. If the organization checks “Accrual” on Form 990, Part XII, line 1; follows Financial Accounting Standards Board Accounting Standards Codification (FASB ASC 958) (formerly “SFAS 116”) (see instructions for Form 990, Part IX); and makes a grant during the tax year to be paid in future years to a domestic organization or TIP Schedule I (Form 990) 2020 domestic government, it should report the grant’s present value in Part II, line 1, column (d) or (e), and report any accruals of present value increments in future years. Line 2. Add the number of recipient organizations listed on Schedule I (Form 990), Part II, line 1, that (a) have been recognized by the Internal Revenue Service as exempt from federal income tax as described in section 501(c)(3); (b) are churches, including synagogues, temples, and mosques; (c) are integrated auxiliaries of churches and conventions or association of churches; or (d) are domestic governments. Enter the total. Line 3. Add the number of recipient organizations listed on Schedule I (Form 990), Part II, line 1, that aren’t described on line 2. This number should include both organizations that aren’t tax-exempt and organizations that are tax-exempt under section 501(c) but not section 501(c)(3). Part III. Grants and Other Assistance to Domestic Individuals Complete Part III if the organization answered “Yes” on Form 990, Part IV, line 22. A “Yes” response means that the organization reported more than $5,000 on Form 990, Part IX, line 2, column (A). Enter information for grants and other assistance made to or for the benefit of individual recipients. Don’t complete Part III for grants or assistance provided to individuals through another organization or entity, unless the grant or assistance is earmarked by the filing organization for the benefit of one or more specific domestic individuals. Instead, complete Part II, earlier. For example, report a payment to a hospital designated to cover the medical expenses of particular domestic individuals in Part III and report a contribution to a hospital designated to provide some service to the general public or to unspecified domestic charity patients in Part II. Enter the details of each type of assistance to individuals on a separate line of Part III. If there are more types of assistance than space available, report the types of assistance on duplicate copies of Part III. Use as many duplicate copies as needed, and number each page. Use Part IV if additional space is needed for descriptions of particular column entries. Column (a). Specify type(s) of assistance provided, or describe the purpose or use of grant funds. Don’t use general terms, such as charitable, educational, religious, or scientific. Use more specific descriptions, such as scholarships for students attending a particular school; provision of books or other educational supplies; food, clothing, and shelter for indigents, or direct cash assistance to indigents; etc. In the case of specific disaster assistance, include a description of the type of assistance provided and identify the disaster (for example, “Food, shelter, and clothing for immediate relief for victims of Colorado wildfires”). Column (b). Enter the number of recipients for each type of assistance. If the organization is unable to determine the actual number, provide an estimate of the number. Explain in Part IV how the organization arrived at the estimate. Column (c). Enter the aggregate dollar amount of cash grants for each type of grant or assistance. Cash grants include grants and allocations paid by cash, check, money order, electronic fund or wire transfer, and other charges against funds on deposit at a financial institution. Columns (d) and (e). Enter the fair market value of noncash property. Describe the method of valuation. Report property with a readily determinable market value (for example, market quotations for securities) at Page 4 its fair market value. For marketable securities registered and listed on a recognized securities exchange, measure market value by the average of the highest and lowest quoted selling prices or the average between the bona fide bid and asked prices, on the date the property is distributed to the grantee. When fair market value can’t be readily determined, use an appraised or estimated value. Column (f). For noncash grants or assistance, enter descriptions of property. List all that apply. Examples of noncash assistance include medical supplies or equipment, pharmaceuticals, blankets, and books or other educational supplies. If the organization checks “Accrual” on Form 990, Part XII, line 1; follows Financial Accounting Standards Board Accounting Standards Codification (FASB ASC 958) (formerly “SFAS 116”) (see instructions for Form 990, Part IX); and makes a grant during the tax year to be paid in future years to a domestic individual, it should report the grant’s present value in Part III, column (c) or (d), and report any accruals of present value increments in future years. Part IV. Supplemental Information Use Part IV to provide narrative information required in Part I, line 2, regarding monitoring of funds, and in Part III, column (b), regarding how the organization estimated the number of recipients for each type of grant or assistance. Also use Part IV to provide other narrative explanations and descriptions, as needed. Identify the specific part and line(s) that the response supports. Part IV can be duplicated if more space is needed. TIP October 7, 2022 Agency: Table to Table Questions: 1. T2T states that it costs $93,000 annually to deliver to Coralville partners. Can T2T provide a similar estimate for Iowa City partners? There are two ways we typically look at costs of service, percent of the food received and number of routes/deliveries made per community. Since no municipality covers the full cost of service to their community, we do not track this specifically in our budget. The number given for Coralville was based on the percentage of food received of the total allocated by our programs in FY22. Using the same metric for Iowa City (66%), the estimated cost of Table to Table service to Iowa City in the coming year will be $394,241. In considering other metrics, Table to Table makes (on average) 92 deliveries on 28 routes to Iowa City agencies per week vs. 31 deliveries on 22 routes to all other communities combined. 2. Can T2T provide pounds of food distributed to partner agencies each year for the last three years? This chart represents the food distributed to Iowa City partner agencies in FY20,21, and 22. Total Pounds Distributed High Need Foods (Produce, Meat, Dairy, Prepared) Dry goods/ non-perishable/ personal care Bakery FY 2020 1,667,560.10 862,947 472,534 332,079 FY2021 1,545,347.81 912,067 380,214 253,067 FY2022 1,338,428.50 812,301 298,226 227,903 Distribution change in pounds 2020 to 2022 -329,132 -50,646 -174,309 -104,176 Distribution change by percent 2020 to 2022 -19.7%-5.9%-36.9% -31.4% 3. How many partners has T2T had each year the last three years? FY20 agency numbers represent those we served from July 2019 through June 2020. By the end of the fiscal year, many partners had opted out of deliveries due to the pandemic and T2T paused service to a few others who were not emergency food relief programs. Through the last quarter of FY20 and the first three quarters of FY21, Table to Table served between 25 and 30 agencies. We brought service back to all previous agencies who wished to continue by the end of FY21. Some partners who opted out have closed their food distribution or their operations entirely due to the pandemic. Agenda Item #5 T2T October 7, 2022 Year Total Number of Partners Total Number of IC Partners FY20 51 40 FY21 46 40 FY22 46 36 The number of organizations served is the way we report service numbers through the joint funding application, because we have been instructed to leave the agency demographics form in the application blank (arriving at an unduplicated number from all agencies with demographics is challenging). The number of agencies served it isn’t necessarily how we quantify and assess our work. At any given time we may have 5+ organizations on a waitlist. We prioritize new partnerships with emergency food relief programs that aren’t duplicative or serving the same populations as other partners. We try to keep the partner numbers in line with the amount of food available so that partners can consistently rely on us as a foundational food source. Because we don’t use number of agencies as a metric, I’d also like to share with you the service numbers Iowa City partners have shared with us (80% of our partners are able to provide a number, so the totals listed are slightly lower than actual). Pantry Households Served Per Week IC Pantry Visits Per Year 2020 1112 57,824 2021 1208 59,280 2022 1349 (current) 66,508 (projected with current increase) % Increase 21% 15% In addition, our Iowa City meal site, shelter, and youth program partners are serving more than 5,000 meals per week. We don’t have readily available historical data from these partners, but we know their nights of shelter and number of youth served has increased since the start of the pandemic. Agenda Item #5 CommUnity October 7, 2022 Agency: Aging Services (formerly Pathways) Questions: 1.Form C shows a negative carrying balance of nearly $2 million dollars for FY23. Is this accurate? The information submitted on Form C had an error. Our team jumped ahead and tried to do the work that the table would do for us. The original figures in Form C in revenue is our net income. Below is an updated table the reflects our revenue appropriately with an updated ending fund balance. Fund Balance FY21 FY22 FY23 Revenue $559,564.00 $742,326.50 $701025.00 Total Expense $547,785.00 $678,474.00 $665989.00 Ending Fund Balance $11,779.00 $63,852.50 $35,036.00 2.What are the plans to fill the budget shortfall? Our updated numbers in Form C show that there is not a shortfall to address. With that said, funding from Iowa City is vital to ensure that individuals who are not able to access services due to income are able to continue to attend this necessary service. Agenda Item #5 Aging Services October 7, 2022 Agency: RVAP Questions: 1.Does RVAP have a plan to increase revenue and/or decrease expenses – perhaps through a strategic plan? Yes, with the continued cuts in funding from our state and federal governments each year, RVAP is working to diversify our funding streams. The vast majority of our budget supports staffing, so our focus is and will continue to be on people – the amazing people who dedicate their lives to advance RVAP’s mission, and on the people we are privileged to know and support along their healing journeys. The continued financial support from local municipalities through Aid to Agencies funding is critical to our sustainability as we strive to provide our critical services throughout the community. Additionally, this financial investment demonstrates through meaningful action that our community leaders recognize sexual violence as an issue that needs and deserves attention, support, and financial resources. With the goal of establishing a sustainable strategy for diversifying our funding stream, prioritizing our programming, and increasing access to services we began the steps of developing a new five-year strategic plan this past Spring as we invited four experts from throughout the country to assess our program and provide guidance to our team. This departmental program review process is empowering RVAP to critically evaluate our organizational structure, programming, financial sustainability, and ultimately our impact and effectiveness in the communities we serve through a lens of continuous improvement. The four reviewers were: (1)Dr. Erin Stresow (Assistant Director, UI Diversity Resources) (2)Rosa Beltré (Executive Director of the Ohio Alliance to End Sexual Violence) (3)Tana Fedewa (Director of the Michigan State University Center for Survivors) (4)Sue Prochaszca (former director of Tristate Coalition, the agency that provided SA & DV services to victims/survivors in Southeast Iowa prior to 2014) In May of this year these leaders met with all RVAP staff and many stakeholders and collaborative partners to familiarize themselves with our work. In July this committee presented our team with a report that clearly evaluates the strengths and weaknesses they recognized, and our team is spending time this fall to integrate this guidance into a five-year strategic plan for future action and improvement. 2.Why did RVAP report only two years of demographic data? I apologize as this was an administrative oversight on my part. We have new staff supporting these reports, and I did not make sure they recognized that FY23 demographics were to be added as a projection rather than actual data as we reported for FY21 and FY22. Thank you for pointing this out. Here are our projections for FY23: Agenda Item #5 RVAP October 7, 2022 Gender *FY23 Male 725 Female 1100 Non-binary 175 Race Asian 75 Black or African American 375 American Indian or Alaska native 5 Multiple Races 145 White 950 Other 450 Native Hawaiian or Other Pacific Islander 0 Ethnicity Hispanic, Latino or Spanish origin 250 Not of Hispanic, Latino or Spanish origin 1750 Age 0-5 10 6-17 1500 18-29 225 30-61 250 62-75 15 75+ Years 0 Area Median Income <30% AMI 0 <50% AMI 0 <80% AMI 0 >80% AMI 0 October 7, 2022 Geographic Location Johnson County (Combined, unduplicated) 2000 Iowa City 1100 Coralville 400 North Liberty 400 *projected data October 7, 2022 Agency: The Arc of SE Iowa Questions: 1.Is it correct that 95% of budget are from fees for services?—Yes, that is correct. 2.In-kind support – are hours reported on application?—No, volume of hours were calculated into dollars ($10/hour). 3.Is it correct that Arc plans to increase the number of CCA slots from 30 to 70 with Aid to Agencies funding?—The Arc intends to continue reserving 25% of enrollment slots for CCA recipients. Our total daycare/preschool enrollment will increase from 30-70 slots. The Arc will utilize Aid to Agency funds to support the program operations and additional staffing for children with special needs. 4.Are there more recent financial statement available? The letter was signed May 23, 2021 for statements on the year ending June 30, 2020.—We have a draft copy that I have included as a separate attachment. This is a final version, but it still needs final board approval. Our board is scheduled to meet again in November and will vote on approval at that time. 5.Will the remodeling referenced cause disruption to City funded childcare services in FY24?—No, remodeling will be completed by the end of FY23. Completion of remodel is anticipated by March 1, 2023. Existing services have continued throughout the remodel project. Following completion of the renovations, The Arc will be able to work on offering increased enrollment. 6.What happened to East Central Mental Health funding in FY23?—Many grants were available through the East Central MHDS Region (ECR) in previous years as a result of pandemic related funding. We do not anticipate that these will remain as consistent funding sources. We will continue to apply for relevant funding options with ECR but are uncertain what will be available. Agenda Item #5 Arc Agenda Item #5 Arc October 7, 2022 Agency: Inside Out Reentry Questions: 1.Is the $100,000 HTFJC grant listed twice? a.They are separate funds. Inside Out will receive a $100,000 grant/forgivable loan from HTFJC as well as a loan of $100,000. Both are towards the purchase of our Reentry House. 2.Can Inside Out justify the difference in funding requests for Coralville and Iowa City when the number of Coralville clients is virtually the same as the number served in Iowa City. a.IO applied for the same amount of funding from Iowa City that we received in the previous year. IO has yet to receive funding from the city of Coralville. To determine a relevant asking amount in this request, IO reached out to receive a list of the amounts that Coralville funded for organizations previously. We applied for an amount similar to how they funded other small nonprofit organizations. 3.Letter with financial statements is dated February 5, 2021. Are more recent financial statements or other records available? a.Due to our smaller organizational size, IO currently does not yet conduct an annual audit, however we have had two audits conducted at this time. We are currently in the process of completing our Form 990 for our last fiscal year. Included in a separate document is our Form 990 for fiscal year ending 7/31/21. 4.The request is over 20% of the agency’s total budget. What other funding sources are being explored by Inside Out? a.IO is consistently seeking additional funding sources and working to diversify our funding streams. In the past 6 months, IO has submitted applications to 8 new grantors. IO has also invested in building our fundraising capacity for the last two years with staff and volunteers. Agenda Item #5 IOR Agenda Item #5 IOR October 7, 2022 Agency: Community and Family Resources (formerly Prelude) Questions: 1.Form C lists a negative carryover balance of more than -$2 million the last three fiscal years. Is this accurate? The FY’21 and FY’22 budgets were Prelude Behavioral only, and the FY’23 merged under CFR. The negative balance of $2,398,652 from Prelude was carried over to the FY’23 merged CFR budget. The ending carryover balance was a negative $2,050,699 but was improved since taking on Prelude. If we weren’t required to carryover the balance from Prelude (alone) CFR would not be negative. The carryover would be a positive $347,953. Our ending fund balance of $947,953 less the restrictive balance of $600,000 is how we came up with the $347,953. We based the way we filled the forms out on the historical applications that had been submitted by Prelude. Perhaps we were not supposed to carry over the negative balance from Prelude. 2.What efforts are planned given significant gap in employees? The following efforts to increase staffing levels are underway and will continue until staffing issues are resolved. •Use of a Recruiter. •Advertising for open positions: Indeed.com (with sponsorships to maintain a spot at the top of the jobs listed), Facebook, and Zip Recruiter. •Employee Referral program in which staff who refer outside applicants to open positions within the agency receive a gift card upon successful onboarding and a financial incentive if the referred staff remain with the company for one year. •Working with students to fulfill internships and offering employment if the student has done well and is interested in a full-time position. •Speaking events at colleges and universities about the career paths for behavioral health. •Attendance at Career Fairs with openings available. •Staffing agencies have been utilized. •Sign-on and retention bonuses. Agenda Item #5 CFR October 7, 2022 •Salary study and an increase in base salaries for positions which were found to be low. •Staff with experience from other locations have been assisting with training and filling in as needed. •Take open positions information including sign-on information to community meetings. •Work with several colleges and universities to promote open positions throughout the year. •Implemented use of an HR Tracking System that notifies managers of new applicants immediately so they can be followed up on quickly. •More flexibility being offered for positions where it is possible. 3.Financial records submitted seem to predate the shift from Prelude to CFR. Are more recent financial records available? We can provide the Financial Statement and CFR’s Financial Audit from FY’21 along with Prelude’s Financial for FY’21. As the FY22 and FY23 Audits are approved by our Board of Directors we will provide as they become available. 4. This application was submitted after the deadline. What was the reason? Difficulty in marking individual forms as complete and the timer went off as I was doing this. It took me some time to reach the United Way office to find out if I could submit. 5.What is the proposed breakdown of spending for: a.Rents (number of clients and number of months each client is eligible for rent subsidies). Client is only eligible for rent subsidies in Transitional Housing for 24 months and then the expectation is that they move to permanent housing. We currently have some that have been in Transitional Housing longer than 24 months due to the COVID 19 pandemic. Of the $41,788, we anticipate spending approximately $20,000 on rent for the clients and spending the other $21,788 on activities and any repairs that might be needed before or after someone moves in. This is somewhat flexible as each client’s needs are assessed individually and all arrive with different levels of October 7, 2022 income and circumstances. Although clients are eligible for up to 24 months some will move to permanent housing sooner which sometimes facilitates the need to make repairs. Based on the current clients we anticipate that we may have 6 clients move within the next year and each apartment is gone through for damages and repairs after they move. We have 11 units occupied and of 12 units. We base our subsidies on each client’s circumstances for example how long it takes for their Section 8 Housing application to go through, or if their children are sick and they have to stay home from work to care for them. b.Security deposits (number of clients to receive security deposits) Up to 6 clients will receive security deposits. c.Proposed budget for repair and improvements at facilities – are these CFR owned facilities? These are facilities that are owned by CFR. The budget for repair and improvements is included with activities to promote family bonding. This overall budget is $21,788 and needs in these areas are assessed quarterly. If there are activities that will benefit clients and their families, they are prioritized over repairs and improvements. 6.Outcomes listed on the application do not appear to correlate to use of funds. What specific outcomes are anticipated to be achieved with this funding source? Yes, the outcomes that are listed are incorrect. Because the application is closed we cannot see the exact outcomes/performance measures that can be selected. These are the outcomes of Transitional Housing: The goal of Transitional Housing is to provide safe, affordable rental housing for persons in recovery from substance abuse and their families. Transitional housing facilitates the movement of families to permanent housing within 24 months. This temporary housing is combined with supportive services to enable individuals and families to live as independently as possible. Supportive services help promote residential stability, increased skill level and/or income, and greater self- determination. October 7, 2022 These goals would fall into Health and/or Income areas for Performance Measures. 7.Does CFR partner with CommUnity for security deposit assistance? As you are aware CFR has only been involved and working with the former Prelude financials for a short period of time. There is currently nothing in financial records that shows there has been a partnership with CommUnity for security deposit assistance. We are willing to check on how we could collaborate with this organization. Agenda Item #5 FLP Agenda Item #5 FLP Agenda Item #5 FLP Jul '21 - Jun 22 Ordinary Income/Expense Income Contributions Individuals - General 23,457.27 Business-General 50.00 Religious Orgs-General 7,826.00 Foundations/Orgs-General 20,383.11 United Way UWay Grants Donor Designated 6,618.49 Comm Impact Grants (monthly)7,200.00 Total United Way 13,818.49 Total Contributions 65,534.87 Government City of Iowa City 14,103.75 Johnson County Block Grant 3,200.00 Government - Other 2,140.00 Total Government 19,443.75 Interest/Dividends 852.50 Total Income 85,831.12 Gross Profit 85,831.12 Expense Program Expense Facility Costs 322.00 Rent 28,080.00 Direct Luncheon Expenses Food & Beverages 5,702.66 Holiday 0.00 Kitchen Supplies 14,246.78 Kitchen/Dining Equipment 2,636.49 Total Direct Luncheon Expenses 22,585.93 Payroll Expense Directors 66,480.13 Custodian 2,306.90 Payroll Taxes 5,208.96 Workers Compensation Insurance 1,133.00 SUTA 0.00 Payroll Expense - Other -683.50 Total Payroll Expense 74,445.49 Total Program Expense 125,433.42 6:14 PM Free Lunch Program 07/23/22 Profit & Loss Cash Basis July 2021 through June 2022 Page 1 Agenda Item #5 FLP Jul '21 - Jun 22 Administrative Expense Membership Fees 228.74 Office Equipment 0.00 Office Supplies 219.30 Postage, Mailing Service 27.50 Phone/Internet Service/Software 0.00 Facility Supplies 929.22 Fundraising Expense 999.67 Training/Travel 351.50 Accounting Fees 1,715.00 Bank Fees/SDep Box/Penalties 290.65 Insurance Commercial Package 2,390.06 Total Insurance 2,390.06 Total Administrative Expense 7,151.64 Total Expense 132,585.06 Net Ordinary Income -46,753.94 Net Income -46,753.94 6:14 PM Free Lunch Program 07/23/22 Profit & Loss Cash Basis July 2021 through June 2022 Page 2 Agenda Item #5 FLP Schedule is subject to change. FY24 Legacy Aid to Agencies Upcoming Tentative HCDC Dates Step Timeframe Status 1 HCDC approves application materials. July 28, 2022 2 Application window open. August 5, 2022 3 Applicant training session and Q&A with United Way staff: https://us06web.zoom.us/j/84303963812?pwd=VGN4aFE2d0FFL 2JENnB2cGdjNTdFQT09 August 24, 2022 at 2pm 4 Applications due. September 15, 2022 at 5pm 5 Applications shared with HCDC. September 16, 2022 6 Staff provide HCDC with application summary sheets. September 30, 2022 7 HCDC submits questions for agencies to staff. October 6, 2022 8 Staff send questions from HCDC to agencies. October 7, 2022 9 Written responses from agencies due. October 13, 2022 10 Staff to post HCDC packet which will include written responses from agencies. October 14, 2022 11 HCDC Q&A discussion session. October 20, 2022 at 6:30pm 12 Staff provide scores and funding recommendation to HCDC for consideration. November 1, 2022 13 Commissioner scores and funding recommendations due to staff. November 8, 2022 14 Staff to post HCDC packet with compiled score and funding information November 10, 2022 15 HCDC discusses scores, rankings, and staff recommendations. November 17, 2022 at 6:30pm 16 HCDC discusses and considers a budget recommendation to Council. January 19, 2023 at 6:30pm 17 Council considers approval of budget. Spring 2023 18 Surveys sent to Legacy Agencies for feedback on the funding process. Spring 2023 19 FY24 funds become available. July 1, 2023 20 FY25 funds are prorated based on FY24 allocations and available budget. July 1, 2024 Agenda Item #6