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Home My WebLink About10-20-2022 Housing & Community Development CommissionHOUSING & 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. 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 If you will need disability -related accommodations to participate in this program or event, please contact Brianna Thul at brianna- thul(a iowa-citv.om 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 � r � 'puma ,�°°�� CITY OF IOWA CITY 410 East Washington Street Iowa City, Iowa 52240-1926 13191 356-5000 13191 356-S009 FAX wwwAcgov.org 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 0 FY24 Legacy Aid to Agencies — Upcoming Tentative HCDC Dates Agenda Item #3 MINUTES HOUSING AND COMMUNITY DEVELOPMENT COMMISSION SEPTEMBER 15, 2022 — 6:30 PM FORMAL MEETING THE CENTER ASSEMBLY ROOM PRELIMINARY 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 Housing and Community Development Commission September 15, 2022 Page 2 of 7 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. Thu] 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 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 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 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 — O&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 201', 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 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: Thu[ noted Council did approve the change to the by-laws so that is official. The next meeting will be October 201h 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 Housing and Community Development Commission 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 Attendance Record 2022-2023 Resigned from Commission Kev: X = Present O = Absent O/E = Absent/Excused --- = Vacant Agenda Item #5 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(a)iowa-citv.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 5 m. Staff will share the submissions with HCDC as soon as they are September 16, 2022 available from United Way — likely September 16, 2022. September 30, 2022 Staff will provide HCDC summary sheets with suggestions for uestions rovides 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 DVIP October 7, 2022 Agency: DVIP Questions: No questions were submitted for DVIP. Agenda Item #5 Shelter House October 7, 2022 Agency: Shelter House Questions: • No questions were submitted for Shelter House. Agenda Item #5 FMC October 7, 2022 Agency: Free Medical Clinic Questions: No questions were submitted for Free Medical Clinic. - Agen a Item #5 Dre enter [10 R= A M CITY Re: Responses to Aid to Agencies Questions 1. Please explain what A2A award will be used for. Aid to Agencies funds will be used to help with administrative costs as well as increasing the hours of our youth support staff. As shared within our proposal, we would like to add an additional 1 to 2 full time staff members in FY24. These funds would at least allow for us to add 1 additional full time staff member. Our agency is continuing to look for additional ways to reach our funding coals. 2. Please elaborate on the partnerships mentioned in Q7. The organizations listed within 07 are entities we do some co oroarammina with throuahout the vear. The majority of the youth we serve come from the ICCSD so we have a strong partnership with each of their schools leadership teams as well as some of their teachers. Wriaht House of Fashion is an organization we partner with to expose youth to the fashion industry through workshops. Through the University of Iowa Center for Disabilities and Development, we do some summer programmina for youth together. Throuah United Action for Youth, we refer youth to each other's organizations and recently started a community collaboration where we are providing some youth programming opportunities in the same spaces. Megan Matthews is a licensed counselor we use to help with proaramming. If you would like any additional information, please let us know. 611 Southgate Avenue, Iowa City, IA 52240 Office: (319)214-3037 Email: info@dreamcityia.org www.dreamcitvia.org I www.facebook.com/dreamcityia I www.instapram.com/dreamcityia Agenda Item #5 HACAP 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 BBBS 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. 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C) - \)/ wc eee - ! , IDCc \�} BC ® k2 - 666 . ! § ■ ® ; § 7 | Agenda Item #5 Habitat October 7, 2022 Agency: Habitat Questions: 1. Please explain fees for services included in budget. The line titled "Fees for Services" includes the sale of properties' and payments from past loansz. 2. Form C lists a carryover balance of nearly $2 million. Is this accurate? It appears that an extra "0" was entered in the Carryover Balance for FY'21, making the balance approximately $1,890,000 rather than $189,000. The rest of the lines were automatically populated, so the error carried over to the subsequent years of the application. 3. Why did operational expenses substantially increase between FY22 and FY23? The significant increase in operational expenses is due to increases in program costs. In short, it is more expensive to build homes and we are building more homes. First, economy -wide inflation and high transportation costs, sector specific increases in building materials, and local conditions such as shortages in skilled construction workers are driving up the cost to build houses. For example, the base price for five off -site constructed homes that we are transporting to Iowa City, finishing the interior, and adding a garage increased by 26%. These increases are not limited to framing and roofing, but are be seen in nearly every stage of the construction process. Second, our construction schedule for FY'23 demands that we build more houses than we have in the previous years. During this year, we are budgeting to complete construction on six houses that are in the beginning stages of construction/ have not started. Additionally, we budgeted to ' IVHFH currently utilizes a hybrid financing model when selling homes to low-income buyers. Part of the financing package comes from a lending institution that provides a loan, generally less than 70% of the purchase prices, at a market -rate interest rate. To ensure that the buyers are not cost burdened, IVHFH supplements the remaining amount with a loan at 0%APR, and silent/forgivable loan(s) that essentially act as a grant if the buyers meet certain requirements. The amount in the budget is what IVHFH receives at closing from the lending institution. ' For most of its existence, IVHFH has financed the purchase of each of its homes at 0%APR. Consequently, it has a portfolio of 80 loans in which homeowners make monthly payments. Additionally, while at least 67% of the cost of each repair under our Helping Hands repair program is forgiven, the remaining balance is paid off in installments of no more than $30.00 per month. These two sources account for loan payments. October 7, 2022 wrap construction on two other houses that are substantially finished. This plan to finish eight houses is more ambitious and expensive than what we have undertaken previously. Agenda Item #5 Horizons 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 Houses into Homes October 11, 2022 Agency: Houses into Homes Questions: 1. There appear to be no expectations to increase numbers served for FY23. Please explain. Since the inception of Houses into Homes in early 2018, we have dealt with steadily increasing demands for our services. Over the next 1-2 years, our focus will be on refining our systems and optimizing the size of the organization to meet the requests of our current referral agencies. We thus do not anticipate large increases in referrals in the next 1-2 years. That said, we will remain responsive to community needs and priorities. Agenda Item #5 4Cs October 7. 2022 Agency:4Cs Questions: 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 UAY 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 NCJC October 7, 2022 Agency: NCJC Questions: 1. The request for funding has increased substantially from prior requests. Why is that? The Neighborhood Centers has had major and essential impact throughout this area but especially within Iowa City for almost 50 years. Our increased funding request is based on but not limited to the following: - Updated Technology Needs: Windows 10 will be discontinued on October 141h, 2025. We currently have at least 14 staff with outdated computers that cannot be upgraded to 11 because their hardware is too old. The estimated cost of updating our technology to be compatible with Windows 11 is $9,276.00. This expense is necessary for NCJC continuation of services, tracking data, and communications. - Attracting Quality Staff: In the past and currently, our programs have had to consider shutting down due to inability to recruit and retain adequate staff for both our licensed and unlicensed programs. We currently provide licensed afterschool programming at four elementary schools. Each site has a waiting list of at least 8 to 20 kids. These children cannot be enrolled due to a lack of staff. We have had to restructure pay to make ourselves more competitive in this county and — additionally — our costs for employee benefits increased by 10% effective 10/1/22. Our programs give staff access to benefits which is not the norm for the early childhood and afterschool program industry. - Maintaining Quality Programming: Our licensed programs include high quality rated and accredited early childhood education and before and after school programs. o Ratings: Our early childhood programs are among only a few in the state (and the only programs within Johnson County) to achieve Iowa's highest quality rating level of five through the Iowa Quality for Kids (IQ4K). This is Iowa's new Quality Rating and Improvement System (QRIS) for DHS licensed Child Care Centers and preschools, registered Child Development Homes and programs operating under the authority of an accredited school district or nonpublic school. Our early childhood programs are also accredited by the National Association for the Education of Young Children (NAEYC). Few programs within the state of Iowa have achieved and are committed to these high standards. Our BASPs have achieved a level 2 for the IQ4K. c Accepting Childcare Assistance: We do not limit the number of families we serve with childcare assistance. Most early education and afterschool programs October 7, 2022 do because of the cost deficit. At our Centers, we currently serve 115 children with childcare assistance funding. Our Pheasant Ridge afterschool program exists solely because the schools the kids attend do not provide enough childcare assistance spaces. o In Demand: Area quality and affordable childcare is in high demand. On any given day, we have 100+ families on our waiting lists for our early childhood programs. o Future Preparation: Our licensed afterschool programs are currently partnered with the Iowa Community School District's 21s' Century Community Learning Centers (CCLC) program. 2151 Century funding is phasing out which puts a number of children funded through this program at risk. Without this funding at least 60 kids will become ineligible to participate in our high -quality afterschool programs at Mark Twain and Alexander. This will be a loss of at least $116,000 for school year programming. o Staff: Without an adequate amount of staff our programs suffer. One example is our Two -Year -Old classrooms are seeing increased needs for one-on-one support for special needs children. Cost of Living Increases: A study conducted by Move.org using data from the Bureau of Labor Statistic found that "between March 2021 and March 2022, the average inflation on prices for all items increased by 8.5%, a significant increase compared to the year before when the increase was only 2.6%." Food Cost: Throughout the school year and during summer programs, we provide nutritious meals and snacks for our Before and After School Programs (BASPs) and Early Childhood classrooms daily. Though we have grant funding, our quality nutrition program is constantly running in the negative, especially as the cost of food and safe serving supplies continue to rise. On October 101h, the Iowa Department of Health and Human Services announced two additional Pandemic Electronic Benefit Transfer (P- EBT) food assistance programs, stating ""High food costs have affected every Iowan, and we hear every day how low-income parents continue to struggle to meet their children's nutritional needs. These additional benefits will make it a little bit easier for parents to make ends meet and provide healthy, and nutritious meals for their children." Our daily commitment to providing children healthy balanced meals and snacks helps relieve a little pressure from our children's parents. October 7, 2022 2. Form C lists a carryover balance of over $1 million dollars. Is this accurate? Yes. The vast majority of our carryover funds stem from the American Rescue Plan Act (ARPA) from the Department of Human Services' Child Care Stabilization Grants and are earmarked to assist NCJC's sustainability strategy. These funds were provided so that NCJC wouldn't have to shut down licensed programs during the pandemic. Under the direction of our new Executive and Associate Directors and in collaboration with the NCJC Board of Directors, decision have been made based on: - New Executive and Associate Directors: Recently, NCJC welcomed a new Executive Director (July) and Associate Director (June) as previous leadership retired. Due to this transition, our previous leadership believed it would be best for the organization to allow our new leadership team and Board of Directors to make decisions on the best way to allocate the ARPA stabilization funds which were received in FY 2022. - Increased wages by 20%: Sustainability of our important programming means attracting, maintaining and retaining adequate and quality staff. In September, our Board of Directors approved a plan to increase wages for hourly staff by 20% to reflect cost -of - living standards and attract quality workers to open positions. Adjustments for salaried staff will follow in the next quarter. These adjustments will add an additional $250,000 annually to existing wage expenses. The $1,000,000 carried over is ARPA childcare stabilization funds and are designated for personnel costs: including payroll and salaries or similar compensation for an employee (including any sole proprietor or independent contractor), employee benefits, premium pay, or 3 costs for employee recruitment and retention. - Strategic Planning and Positioning: Our attempt is to better position the Neighborhood Centers for decades to come. We do this best by leveraging all funding sources without risk of operating in the red. We believe our utmost focus should be on providing, creating and maintaining quality programming for the families we have and will serve daily. - Expenses: The following expenses have been incurred since the end of the fiscal year: o New Parking Lot: $40,304 (in excess of CDBG funding) o Phones & Security system - $22,738.07 o New printing system - $12,836.74 Agenda Item #5 CWJ 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 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, 10,000 office supplies, telephone services, etc.) Education/Training Workshops (the workshop 10,500 leaders are paid, translators/translation equipment in 3 different languages, food and drinks for attendees, child care for attendees, etc.) Salaries (percent of CWJ staff members' 22,500 salaries) Travel (travel expenses for handing out flyers 2,000 to the community, transporting people to and from the workshop, and paying travel expenses for presenters/workshop leaders, etc.) 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. Agenda Item #5 Center for Worker Justice of Eastern Iowa cwj Profit and Loss January - December 2021 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 WJ 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 Cash Basis Thursday, October 13, 2022 03:35 PM GMT-05:00 1/3 Center for Worker Justice of Eastern Iowa Profit and Loss January - December 2021 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 /next 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 Cash Basis Thursday, October 13, 2022 03:35 PM GMT-05:00 2/3 Center for Worker Justice of Eastern Iowa Profit and Loss January - December 2021 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 Cash Basis Thursday, October 13, 2022 03:35 PM GMT-05:00 3l3 Agenda Item #5 CWJ Center for Worker Justice of Eastern Iowa (CWJ)FY24 Form B: Agency Demographics Provide the Agency summary of how clients served self -identified during last two years and one projected year. If your Agency does not have a client count for any of the categories, please enter "0" in that box. DO NOT LEAVE ANY BLANK. (unduplicated client count) Gender FY21 FY22 FY23 Male 526 610 580 Female 758 779 700 Non -binary 0 2 0 Race Please indicate how clients self -identified. FY21 FY22 FY23 Asian 9 12 4 Black or African American 602 620 450 American Indian or Alaska native 0 2 8 Multiple Races 0 4 4 White 13 15 20 Other 26 30 35 Native Hawaiian or Other Pacific Islander 0 0 0 Ethnicity Please indicate how client self -identified. FY21 FY22 FY23 Hispanic, Latino or 634 708 759 Spanish origin Not of Hispanic, Latino 0 0 0 or Spanish origin Age FY21 FY22 FY23 0-5 0 0 0 6-17 23 48 38 18-29 322 342 305 30-61 784 825 777 62-75 140 158 150 75+ Years 15 18 10 Area Median Income FY21 FY22 FY23 <30% AMI 774 801 700 <50% AMI 434 531 508 <80% AMI 76 59 72 >80% AMI 0 j 0 j 0 Geographic Location FY21 I FY22 FY23 Johnson County (Combined, unduplicated) 1,284 1,391 1,280 Iowa City 685 720 730 Coralville 325 340 350 North Liberty 140 170 200 Agenda Item #5 CWJ Form990 I Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Department of the Treasury ► Do not enter social security numbers on this form as it may be made public. Internal Revenue Service 1 ► Go to www.irs.gov1Form990 for instructions and the latest information. OMB No. 1545. 0047 1 2020 A For the 2020 calendar year, or tax year beginning January 1 , 2020, and ending December 31 , 20 20 B Check applicable: C Name of organization Center for Worker Justice of Eastern Iowa D Employer identification number Doing business as ❑ Address change 46-1235166 ❑ Name change Number and street (or P.O. box if mail is not delivered to street address) RooMsuhe E Telephone number ❑ Initial return 1556 South First Ave. C 319-594-7693 ❑ Final return/terminated City or town, state or province, country, and ZIP or foreign postal code ❑ Amended return Iowa City, IA 52240 G Gross receipts $ 682,328 ❑ Application pending F Name and address of principal officer: Mazahir Salih H(a) h this a getup mtum for wbordmatn? ❑ Yes Z No 1556 South First Ave., Ste. C, Iowa City, IA 52240 H(b) Are all subordinates Included? ❑ Yes ❑ No Tax-exempt status: ❑J 5o1(cm ❑ 501(c) ( ) insert no.) ❑ 4947(a)(1) a ❑ 527 If "No," attach a list. See instructions J Website: ► htt s:/ANWW.c iowa.or H(c) Group exemption number ► K Forn of omanization: n Comoration n Trust n Association n Other► L Year of formation: ?nt? I M State of leoal domicile: to Summary 1 Briefly describe the organization's mission or most significant activities: The Center for worker Justice unties low -wage workers in Eastern Iowa across race and immigration status to achieve social and economicjustice through educationr_______________ --- organization, direct service. and commumtyalliances - ------- -------- ------- - -------- -------------' ' -------- -------------- 2 Check this box ► ❑ if the organization discontinued its operations or disposed of more than 25% of its net assets. 0 3 Number of voting members of the governing body (Part VI, line 1 a) . . . . . . . . 3 14 ^s 4 Number of independent voting members of the governing body (Part VI, line 1 b) . . . . 4 14 m a, 5 Total number of individuals employed in calendar year 2020 (Part V, line 2a) 5 3 .Y 6 Total number of volunteers (estimate if necessary) . . . . . . . . . . 6 150 a 7a Total unrelated business revenue from Part VIII, column (C), line 12 . . . . . . . . 7a -0- b Net unrelated business taxable income from Form 990-T, Part I, line 11 7b .0. Prior Year Current Year m 8 Contributions and grants (Part VIII, line 1 h) . . . . . . . . . . . . 241,733 672,078 m9 Program service revenue (Part VIII, line 2g) . . . . . . . . . . . -0- -0- 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . . -0. -a 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11 e) . . . 8,71 to 250 250,443 682,328 12 Total revenue -add lines 8 through 11 (must equal Part VIII, column (A), line 12) 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) . . . . . -0- 375,100 -0- -0- 14 Benefits paid to or for members (Part IX, column (A), line 4) . . . . . . w 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 166,256 176,530 16a Professional fundraising fees (Part IX, column (A), line 1le) . . . . . . -o- -D- b Total fundraising expenses (Part IX, column (D), line 25) ► 63,872 17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-240. . . - . 96,354 78959 262,61 630,589 18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) .12 167 51,7 19 Revenue less expenses. Subtract line 18 from line 12 `o g Beginning of Current Year End of Year v= 20 Total assets (Part X, line 16) . . . . . . . . . . . . . . . . 72,149 14 777 3,177 4684 as 21 Total liabilities (Part X, line 26) . . 2 22 Net assets or fund balances. Subtract line 21 from line 20 68.972 138,087 Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. — Zl7 Sign signature of officer Date Here _ ' �G�-n.lcs l as;k"M `f(ieaS;.1Le2 Type or print name and title Paid Prim/Type preparer's name Preparer's signature Date Check El PTIN Preparer self-employed Use Only Frm's name ► Firn's EIN ► Frm'saddress ► Phone no. May me ima alscuss mis return wlm me preparer snown aoove r See Instructions U Yes LJ No For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11282Y Form 990 (2020) Force 990 (2020) UEM Statement of Program Service Accomplishments Check if Schedule O contains a response or note to any line in this Part III . . . . . . ❑ 1 Briefly describe the organization's mission: CWJ members are currently organizingaround the followingpriority issues: Just workplaces _defendingworkers'rights toproper_____. _________ payment and safe work_ Affordable housing -protecting and improving housingoptions for low-income residents; Cfyil rights __________. confronumadiscrimmation and ensuring equal access to community services for all residents Immigration pro_v_iding assistance to those affected by immigration policies 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑� No If "Yes," describe these new services on Schedule O. 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes 0 No If "Yes," describe these changes on Schedule O. 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: ) (Expenses $ 438,973 including grants of $ 375,100) (Revenue $ --------------- ---------------------- ------------------------' Providing assistance to those affected by immigration policies------------------___-___-----------___-_--________--_--________________________________ Many immigrant families in our communities are not elgble for unemployment_ar federal stimulus funds. These are families that were workingmultiplejobsjust to survive -whose minimum wages don'tprovide enough to save for a rainy___ ______ ______ _ days and who now have no income topay_for rent utilities, or basic needs. That's why CWJ allies are launchings campagntopass___, __ ______ alongour federal stimulus checks to our neighbors who need them most! Ourgoal is to pass alongpayments_____________________________ ___________________________________________ ____________________________ _. of $400-$600 per familyto_looal community memlters in crisis, starting_with those who are ineligible for any assistance_ CWJ will distribute these COVID-19 crisis donations directly to local families who need them, with oversig__ _ _ _ht________—________________ from a committee of leaders. 4b (Code- --------------- ) (Expenses $-------------- 31,936 including grants of $---------------------- 0.) (Revenue $ ----------------------)_) Protecting and improving housing_optians for ktty-income residents - CWJ has organized a neighborhood association in one of Iowa City_; most economically vulnerable mobile home communities and residents of that communty have won a conditional zoning agreement to_________________ _ __ _ ____ develop a new neighborhood of guualxty_homes at an affordable price We have also educated more than 100 low -wage workers about their rights as tenants and conducted dozens of home visits to Iowa City_s most low-incorne_neighborhoods to -invite our neighbors to join CWJ and toprov_itM iMormation on rights of Forme renting_residems. ---- ---------------- -------------------------------------------------------------- 4c (Code: ) (Expenses $ 31,936 including grants of $ -a) (Revenue $ 41-) Defentlit worker's rights toproperpaIment andsate work - ------------------------------------------------------- -------------------------------------- The Center for Worker Justice has led efforts to educate workers about their rights and stand with workers who are victims__________ _ of wage theft to recover the wages they_haye earned. We've recovered almost $130,000 so far. Workers who come to the CWJ learn how to gather the evidence they deed toprove their rase and find out what steps they can take with the support of CWJ ___ ------------------------------------------------------------ ---------------------------- membersand allies to seek1ustice.___________________________________________________________________________________________________________________________---- _ _ _ 4d Other program services (Describe on Schedule O.) (Expenses $ -o- including grants of $ -o.) (Revenue $ 4e Total program service expenses ► 127,745 Fom 990 (2020) Form 990 (2020) No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If Wes," complete Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Is the organization required to complete Schedule B, Schedule of Contributors See instructions? . . . . 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I . . . . . . . . . . . . . . 3 ✓ 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part If . . . . . . . . . . . 4 ✓ 5 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-199 If "Yes," complete Schedule C, Part 111 5 ✓ 6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes, " complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . 6 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part 11 . . . 7 ✓ 8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . 8 ✓ 9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If Wes," complete Schedule D, Part IV . . . . . . . . . . . . . . 9 10 Did the organization, directly or through a related organization, hold assets in donor -restricted endowments or in quasi endowments? If "Yes," complete Schedule D, Part V . . . . . . . . . . . . . . . 10 ✓ 11 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable. a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . 11 a ✓ b Did the organization report an amount for investments —other securities in Part X, line 12, that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII . . . . . . . . 11b ✓ c Did the organization report an amount for investments —program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part Vlll . . . . . . . . 11c ✓ d Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reported in Part X, line 16? If "Yes, " complete Schedule D, Part IX . . . . . . . . . . . . . . 11d ✓ e Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes," complete Schedule D, Part X f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes,"complete Schedule D, Part X r12av 12a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI and Xll . . . . . . . . . . . . . . . . . . . . . . . . . . b Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes,"and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and Xll is optional 12b 13 Is the organization a school described in section 170(b)(1)(A)Qi)? If "Yes," complete Schedule E . . . . 13 14a Did the organization maintain an office, employees, or agents outside of the United States? . . . . . 14a b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV. . . . . 14b 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes," complete Schedule F, Parts 11 and IV . . . . . . . . . . . 15 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV. . . . . . . . 16 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11 e? If "Yes," complete Schedule G, Part I See instructions . . . . . . 17 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1 c and 8a? If Wes," complete Schedule G, Part 11 . . . . . . . . . . . . . . . 18 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If Wes," complete Schedule G, Part Ill . . . . . . . . . . . . . . . . . . . . . . . 19 20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H . . . . . . 20a b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? 20b 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If Wes," complete Schedule 1, Parts I and Il . . . . 21 Form Form 990 Yes No 22 Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III . . . . . . . . . . . . 22 ✓ 23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J . . . . . . . . . . . . . . . . . . . . . . 23 ✓ 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a . . . . . . . . . . . . . . . 24a ✓ 24b ✓ b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . . c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . 24c ✓ 24d ✓ d Did the organization act as an "on behalf of issuer for bonds outstanding at any time during the year? . . 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I . . . . . 25a ✓ b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes, " complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . 25b ✓ 26 Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part 11 . . . 26 ✓ 27 Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons? If "Yes," complete Schedule L, Part 111 . . . . . . . . . . . . . . . . . . . . 27 ✓ 28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions, for applicable filing thresholds, conditions, and exceptions): a A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . 28a ✓ 28b ✓ b A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV . . . . c A 35% controlled entity of one or more individuals and/or organizations described in lines 28a or 28b? If "Yes," complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . 28c ✓ 29 ✓ 29 Did the organization receive more than $25,000 in non -cash contributions? If "Yes," complete Schedule M 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M . . . . . . . . . . . . . . . . 30 ✓ 31 ✓ 31 Did the organization liquidate, terminate, or dissolve and cease operations? if Wes," complete Schedule N, Part 1 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part lI . . . . . . . . . . . . . . . . . . . . . . . . . . 32 ✓ 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If Wes," complete Schedule R, Part 1 . . . . . 33 ✓ 34 Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part 11, 111, or IV, and Part V, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 ✓ 35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? . . . . . . . 35a ✓ b If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 . . 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non -charitable related organization? If "Yes, " complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . 36 ✓ 37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI 37 ✓ 38 Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 b and 19? Note: All Form 990 filers are required to complete Schedule O. 38 ✓ Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V . ❑ Yes TNo 1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable . . . . b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable . . . . 1b c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable aamina (oamblina) winninos to prize winners? . . . . . . . . . . . . . . . . . Form Form 990 (2020) 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return 2a 3 b If at least one is reported online 2a, did the organization file all required federal employment tax returns? 2b Note: If the sum of lines la and 2a is greater than 250, you maybe required to a -file (see instructions) . 3a Did the organization have unrelated business gross income of $1,000 or more during the year? . . . . 3a b If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation on Schedule O 31b 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? 4a b If "Yes," enter the name of the foreign country ► See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FEAR). 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . 5a 5b b Did any taxable party notify the organization that it was or is a parry to a prohibited tax shelter transaction? c If "Yes" to line 5a or 5b, did the organization file Form 8886-T? . . . . . . . . . . . . . . . 5c 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? . . . . . 6a b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? . . . . . . . . . . . . . . . . . . . . . . . . . . 6b 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? . . . . . . . . . . . . . . . . . . . . . . . . 7a 7b b If "Yes," did the organization notify the donor of the value of the goods or services provided? . . . . . c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . . . . . . . . . . . . . . . . . . . . . . . 7c d If "Yes," indicate the number of Forms 8282 filed during the year . . . . . . . 7d e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? . 7f 7g g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? 7h h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? . . . . . . . . 8 9 Sponsoring organizations maintaining donor advised funds. a Did the sponsoring organization make any taxable distributions under section 4966? . . . . . . . . 9a b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . . . 9b 10 Section 501(c)(7) organizations. Enter: a Initiation fees and capital contributions included on Part Vlll, line 12 10a b Gross receipts, included on Form 990, Part Vlll, line 12, for public use of club facilities lob 11 Section 501(c)(12) organizations. Enter: a Gross income from members or shareholders . . . . . . . . . . . . . . 11a b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) . . . . . . . . 11 b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a b If "Yes," enter the amount of tax-exempt interest received or accrued during the year. 112b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . 13a Note: See the instructions for additional information the organization must report on Schedule O. b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans . . . . . . . . . 13b c Enter the amount of reserves on hand . . . . . . . . . . . . . . . . 13c 14a Did the organization receive any payments for indoor tanning services during the tax year? . . . . . . b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation on Schedule O . 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . if "Yes," see instructions and file Form 4720, Schedule N. 16 Is the organization an educational institution subject to the section 4968 excise tax on net investment income? If "Yes," complete Form 4720, Schedule O. IR7 Farm %rJU (2020) Form 990 (2020) Page 6 UMM Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Check if Schedule 0 contains a response or note to any line in this Part VI . ❑v and No Is Enter the number of voting members of the governing body at the end of the tax year. is If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule 0. b Enter the number of voting members included on line la, above, who are independent 1b 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to a management company or other person? . 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? 5 Did the organization become aware during the year of a significant diversion of the organization's assets? . 6 Did the organization have members or stockholders? . . . . . . . . . . . . . . . . . . 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? . . . . . . . . . . . . . . . . . . . . b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? . . . . . . . . . . . . . . . . . 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Each committee with authority to act on behalf of the governing body? . . . . . . . . . . . . 9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If "Yes."provide the names and addresses on Schedule O . . . . 2 ✓ 3 ✓ 4 ✓ 5 ✓ 6 ✓ 7a ✓ 7b ✓ 8a ✓ 8b ✓ 9 J 10a Did the organization have local chapters, branches, or affiliates? . . . . . . . . . . . . . . b If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990. 12a Did the organization have a written conflict of interest policy? If "No," go to line 13 . . . . . . . . b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done . . . . . . . . . . . . . . . . . . . . . . 13 Did the organization have a written whistleblower policy? . . . . . . . . . . . . . . . . . 14 Did the organization have a written document retention and destruction policy? . . . . . . . . . 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official . . . . . . . . . . . . b Other officers or key employees of the organization . . . . . . . . . . . . . . . . . . . If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions). 10b 12a 16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? . . . . . . . . . . . . . . . . . . . . . . . . 16a b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? 16b states to No 18 Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (Section 501(c) (3)s only) available for public inspection. Indicate how you made these available. Check all that apply. ❑ Own website ❑ Anther's website r❑ Upon request ❑ Other (explain on Schedule 0) 19 Describe on Schedule 0 whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. 20 State the name, address, and telephone number of the person who possesses the organization's books and records ► Charles Eastham, 1566 South First Ave. Ste. C, Iowa City, IA, 52240, 319 541-3972 Foon M (2020) Form 990 (2020) Page 7 Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule O contains a response or note to any line in this Part VII . ❑ to Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. • List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. • List all of the organization's current key employees, if any. See instructions for definition of "key employee." • List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. • List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. • List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See instructions for the order in which to list the persons above. ❑✓ Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (c) (A) (B) Position (D) (E) (F) (do not check more than one Name and title Average box, unless person is both an Reportable Reportable Estimated amount hours officer and a director/trustee) compensation compensation of other per week from the from related compensation 0 S a 5 o 3 m i 30 T 0 (list any organization organizations from the hours for n ion m m o w m (y"-2A099-MISC) (W-2/1099-MISC) organization and related o = a m related organizations organization 5 below 2 2 m a dotted line) n Suhaib Abdalla___________—_________________________ ✓ .0- .0- -0- ----------------------------------------------- 2 ------ ✓ -0- -0- -0- .. §jw_MaRabo----------------------------------- -----2------ ✓ -0- -o- -0- (4) Ali Omerali Ahmed _______________________ 2 ✓ -0- -0- -0- (5) _ Margarita Baltazar------------------------------ -----2 ---- ✓ -0- .0- -0- _ (g)__ Father Rudy_Juarez _______________________________ ____ 2 ----- __l_[__A9a Lilia Caro_______________________________________ _____ 2 ✓ -0- -a -a __@)__Elizabeth-Bemal____________________________________ - - - _____2_____ ✓ -0. -0- -0- (9) Maria Cachua 5 (10)__Royce Pet arson_____________________________________ ___2 (77) Marcella Hunado 8 _______ President ✓ ✓ -0- -0- -a (12) Kamil Elgiseer_______________________________________ _____5_ ----- ---------- - Vice -President ✓ ✓ -0- -0- -a (13) Robin Clark -Bennett _________ 10 Secretary ✓ ✓ -0- -0- -0- (74) Charlie Eastham 10 Trerasurer ✓ ✓ -0- -0- -0- Form 990 (20201 Form 990 (2020) 1Page 8 Section A. Officers, Directors. Trustees. Kev EmDlovees. and Hiahest Comoensated Emolovees (continued) (c) (A) (B) Position (D) (E) (F) (do not check more than one Name and title A� a era9 box, unless person is both an Reportable P Reportable P Estimated amount hours officer and a director/trustee) compensation compensation of other per week from the from related compensation m _ _ pp m i m (list any n a n 3 3 ro m organization organizations from the hours for d a m m v 0 3 m (W-2/1099-MISC) (W-2/1099-MISC) organization and related c m o v related organizations organization = 3 below w 2 m dotted line) rg (15) _____________ a_______________________________________________ ��_r____________________________________________________________ _____________ (17) ________________________________________________ --------------- IN------------------------------_____ _____________ (19) (20) (21) (22]_____________________________________________________ (23) i9l_________________________________________________ }_T_[__________________________________ ____ 1b Subtotal . . . . . . . . . . . . . . . . . . . . . ► -0- -o- _0- .0. 1- _0. c Total from continuation sheets to Part VII, Section A . . . . . ► d Total (add lines lb and tc) . . ► _0_ _0 -0- 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the orqanization ► _a_ 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee on line 1 a? If "Yes,"complete Schedule J for such individual . . . . . . . . . . . . 3 ✓ 4 For any individual listed on line 1 a, is the sum of.reportable compensation and other compensation from the organization and related organizations greater than $150,000? If Wes," complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 ✓ 5 Did any person listed on line I receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person . . . . . . 5 ✓ 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the orqanization. Report compensation for the calendar vear ending with or within the oraanization's tax vear. (A) Name and business address B) Description of services (c) Compensation 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization ► _0_ rr;: •' Farm 990 (2020) Forth 990 Check if Schedule O contains a response or note to any line in this Part Vill . . ❑ (W (la) (c) (D) Total revenue Related or exempt Unrelated Revenue excluded function revenue business revenue from tax under sections 512-514 a, 0 1a Federated campaigns . . . . 1a -a- m b Membership dues . . . . . 1b 2,788 0 �? E c Fundraising events 1c -0- r a d Related organizations . . . . 1d -0- e Government grants (contributions) 1e 139,014 crn f All other contributions, gifts, grants, e and similar amounts not included above 1f 530,276 O g Noncash contributions included in o lines 1s-1f. . . . . . . . 1 $ -0. c o In Total. Add lines 1a-1f . . 672,078 ► Business Code 0 2a '- m ------------------------------------------------------ b CAC C______________________________________________________ ------------------------------------------------------ d 0 Im ------------------------------------------------------ e ------------------------------------------------------ (i f All other program service revenue . ► -0- 9 Total. Add lines 2a-2f . . 3 Investment income (including dividends, interest, and other similar amounts) . . . . . . . . . . ► -a- -0- -0- -0- -a- -a- -a- -0. 4 Income from investment of tax-exempt bond proceeds ► -0- -0- -o- -0- 5 Royalties . ► () Real Q) Personal 6a Gross rents 6a 10,250 -0- b Less: rental expenses 6b -a- -B- c Rental income or (loss) 6c 10,250 -a- 10,250 -a- -0- -0- d Net rental income or (loss) ► 7a Gross amount from 0 Securities () Other sales of assets other than inventory 7a -a -0. b Less: cost or other basis e and sales expenses 7b _0. -a- c Gain or (loss) . 7c .a -0- d Net gain or (loss) . . . . . ► -0- .0- -a- -o- = 8a Gross income from fundraising 0 events (not including $ _0_ of contributions reported on line 1c). See Part IV, line 18 . . . Be -0- b Less: direct expenses . . . . 8b -0- -0- -a- -o- c Net income or (loss) from fundraising events ► 9a Gross income from gaming activities. See Part IV, line 19 . 9a _p- b Less: direct expenses . . . . 9b -o- c Net income or (loss) from gaming activities . ► -0- -a- -0- -o- 10a Gross sales of inventory, less returns and allowances . . 10a _0_ b Less: cost of goods sold . . 10b _0_ c Net income or (loss) from sales of inventory . ► -0. -0- -a- -0- te Business Code 7 ° 17a 0 2 mb -- -------------------------------------------------- U O C ____ __________________________________________________ g � d All other revenue -0- -a -a -a- e Total. Add lines 11a-11d . . ► -o- 12 Total revenue. See inStrUCtIOnS ► 682,328. -0- -0- -a- Form 990 (2020) Form 990 (2020) 10 Section Check if Schedule O contains a response or note to any line in this Part IX . LJ Do not include amounts reported on lines 6b, 7b, 8b 96 and 10b of Part Vlll. (A) Total expenses (a) Program senice expenses (c) Management and general expenses (0) Fundraising expenses 1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 . 2 Grants and other assistance to domestic individuals. See Part IV, line 22 . . . . . 3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 4 Benefits paid to or for members . . . . 5 Compensation of current officers, directors, trustees, and key employees . . . . . 6 Compensation not included above to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . . 7 Other salaries and wages . . . . . . 8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) 9 Other employee benefits . . . . . . . 10 Payroll taxes . . . . . . . . . . . 11 Fees for services (nonemployees): a Management . . . . . . . . . . b Legal . . . . . . . . . . . . . c Accounting . . . . . . . . . . . d Lobbying . . . . . . . . . . . . e Professional fundraising services. See Part IV, line 17 f Investment management fees . . . . . g Other. (If line l lg amount exceeds 10% of line 25, column (A) amount, list line ttg expenses on Schedule 0.) 12 Advertising and promotion . . . . . . 13 Office expenses . . . . . . . . . 14 Information technology . . . . . . . 15 Royalties . . . . . . . . . . . . 16 Occupancy . . . . . . . . . . . 17 Travel . . . . . . . . . . . . . 18 Payments of travel or entertainment expenses for any federal, state, or local public officials 19 Conferences, conventions, and meetings . 20 Interest . . . . . . . . . . . . 21 Payments to affiliates . . . . . . . . 22 Depreciation, depletion, and amortization . 23 Insurance . . . . . . . . . . . . 24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.) a b c -0- -0- 375,100 375,100 -0- •0- -0- -0- -o- -o- 40- -0- .0. -0• 40- -0- 131,682 65,841 32,921 32,921 -0- -o- -0. -0- 34,774 17,387 8,694 8,694 10,074 5,037 2,519 2,519 5,449 2,725 1,362 1,362 -0- -0. .a -0- -0- -0- -0- -0- -0- -0- -0- -0- -o- -o- .0• -0- -0- -o- _0. -0- 4l- -0- 1,928 964 482 482 16,127 8,064 4032 4,032 10,849 5,425 2712 2,712 -0- -0- •0- -0- 30,064 15,032 7,516 7,516 1,200 600 300 300 •0• •0- -o• -0- 2,146 1,073 537 537 -0- .0. 41l- -0- -0- -0- -0- -0- -a- -0- -0- -0- 1,494 747 374 374 ------------------------------- d a All other expenses 9.702 ------------------------------------- 25 Total functional expenses. Add lines 1 throw h 24e 9,702 4,851 2,426 2,426 630.689 502,845 63,872 63,872 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here ► ❑ if following SOP 98-2 (ASC 958-720) Form 990 (2020) Form 990 (2020) Page t t Balance Sheet Check if Schedule O contains a response or note to any line in this Part X . ❑ (A) (B) Beginning of year End of year 1 Cash —non -interest -bearing . . . . . . . . . . . . . 72139 1 142761 10 2 10 2 Savings and temporary cash investments . . . . . . . . . -o. 3 -0- 3 Pledges and grants receivable, net . . . . . . . . . . . . . -o. 4 -0- 4 Accounts receivable, net . . . . . . . . . . . . . . . . 5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . -o- 5 -0- 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . .o. 6 -0- 7 -0- ,� 7 Notes and loans receivable, net . . . . . . . . . . . . 8 Inventories for sale or use . . . . . . . . . . . . -o. 8 -0- .0. 9 _0. 9 Prepaid expenses and deferred charges 10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D . . . 10a -0- b Less: accumulated depreciation . . . . . 10b -o. -o- 10c -o- .0. 11 -0. 11 Investments —publicly traded securities . . . . . . . . . -0- 12 -0- 12 Investments —other securities. See Part IV, line 11 . . . . . . .o. 13 .0. 13 Investments —program -related. See Part IV, line 11 . . . . . . . .p. 14 .0. 14 Intangible assets . . . . . . . . . . . . . . . . . .0. 15 -0- 15 Other assets. See Part IV, line 11 . . . . . . . . . . . . 16 Total assets. Add lines 1 through 15 (must equal line 33) . 72,149 16 142,771 17 Accounts payable and accrued expenses . . . . . . . . . -0. 17 _0_ -c. 18 -0- 18 Grants payable . . . . . . . . . . . . . . . . . . . .0. 19 -0- 19 Deferred revenue . . . . . . . . . . . . . . . . . o. 20 .0_ 20 Tax-exempt bond liabilities . . . . . . . . . . . . . . . .0. 21 _0_ 21 Escrow or custodial account liability. Complete Part IV of Schedule D . . y = 22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% m controlled entity or family member of any of these persons . . . . 23 Secured mortgages and notes payable to unrelated third parties . .o_ 22 -0- -0. 23 -0- -o. 24 -0- 24 Unsecured notes and loans payable to unrelated third parties . . . 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D . . . . . . . . . . . . . . . . . . . . 3,177 25 4,694 3,177 26 4,68 26 Total liabilities. Add lines 17 through 25 y 16 w m v � U. Organizations that follow FASB ASC 958, check here ► ❑ and complete lines 27, 28, 32, and 33. 27 Net assets without donor restrictions . . . . . . . . . . 28 Net assets with donor restrictions . . . . . . . . . . . . . Organizations that do not follow FASB ASC 958, check here ► ❑� and complete lines 29 through 33. 27 28 0 w m R31 Z 29 Capital stock or trust principal, or current funds . . . . . . . . 30 Paid -in or capital surplus, or land, building, or equipment fund . . . Retained earnings, endowment, accumulated income, or other funds 32 Total net assets or fund balances . . . . . . . . . . . . 1 33 Total liabilities and net assets/fund balances .o. 29 _0_ _p. 30 -0_ .o. 31 -0- 68,9721 32 1 138.087 72.1491 33 1 142,771 Form 990 (2020) Form 990 (2020) Page 12 Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part XI . ❑ 1 Total revenue (must equal Part Vlll, column (A), line 12) . . . . . . . . . . . . . . 2 Total expenses (must equal Part IX, column (A), line 25) . . . . . . . . . . . . . 3 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . 4 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) . . . 5 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . 6 Donated services and use of facilities . . . . . . . . . . . . . . . . . . . 7 Investment expenses . . . . . . . . . . . . . . . . . . . . . . . . . 8 Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . 9 Other changes in net assets or fund balances (explain on Schedule O) . . . . . . . . . 10 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B)) 1 682,328 2 630,589 3 51,739 4 68,972 5 -0- 6 -0- 7 -0- 8 17,376 9 -0- 10 138,087 Financial Statements and Reporting Check if Schedule O contains a response or note to any line in this Part XII . ❑ Yes No 1 Accounting method used to prepare the Form 990: ❑r Cash ❑ Accrual ❑ Other If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O. 2a Were the organization's financial statements compiled or reviewed by an independent accountant? . . . 2a ✓ If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: ❑ Separate basis ❑ Consolidated basis ❑ Both consolidated and separate basis b Were the organization's financial statements audited by an independent accountant? . . . . . . . 2b ✓ If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: ❑ Separate basis ❑ Consolidated basis ❑ Both consolidated and separate basis c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? . 2c If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? . . . . . . . . . . . . . . . . . . . . . . 3a ✓ b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits . 3b Fomn 990 (2020) SCHEDULE O (Form 990 or 990- EZ) Department of the Treasu 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. 0 Attach to Form 990 or 990-F2. 0 Go to w Jrs.gov/Form990 for the latest information. OMB No. 1545-0047 2020 Name of the organization I 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 Employer Identification number Name of the organization 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.lrs.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 11 b 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, 1. 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 la. b. Delegation of governing board's authority to executive committee in line 1 a. c. "Yes" responses to lines 2 through 7b. Schedule O (Form 990 or 990-EZ) 2020 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 11 b. 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 11 g, 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 351b. 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 schedule will be made available for public inspection. SCHEDULE A (Form 990 or990- EZ) Department of the 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. p Attach to Form 990 or Form 990-EZ. p Go to www.1rs.gov1Form990 for Instructions and the latest Information. OMB No. 1545-0047 2020 Keason for Public unarlty status. (All organizations must complete this part.) See Instructions. 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)(1). ❑ 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)(111). Enter the hospital's name, city, and state: ❑ Mn 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 El college or university: 10An organization chat normally receives (1) more than 33tiMi5f 119 supporffrom contrbuFons membersfiip fees and gross - receipts from activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33 i3% 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. ciType 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 11, Type III functionally integrated, or Type III non -functionally integrated supporting organization. f Enter the number of supported organizations .......... ............ Og Provide the following information about the supported organization(s). (1) 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 Schedule A (Form 990 or 990-EZ) 2020 Page 2 (C) (D) (E) For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 11285F 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) (a) 2016 (b) 2017 (c) 2018 (d) 2019 (e) 2020 (f) Total O 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .. . 2 Tax revenues levied for the organizaton'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 Section B. Total Support Calendar year (or fiscal year beginning in) (a) 2016 (b) 2017 (c) 2018 (d) 2019 (a) 2020 (f) Total 0 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 Vl.) . . . . . . . 11 Total support. Add lines 7 through 10 12 Gross receipts from related activities, etc. (see instructions) .. .. 1 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 ......................... F-1 ❑ Schedule A (Form 990 or 990-EZ) 2020 Page 3 Section C. Computation of Public Support Percentage 15 Public support percentage from 2019 Schedule A, Part II, line 14 1 15 1 % 16a 33113% support test-2020. If the organization did not check the box on line 13, and line 14 is 331t3% or more, check this box and stop here. The organization qualifies as a publicly supported organization ............ p ❑ b 331i3% support test-2019. If the organization did not check a box on line 13 or 16a, and line 15 is 33'ra% or more, check this box and stop here. The organization qualifies as a publicly supported organization ........... E ❑ 17 a 10%-factsandcircumstances 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 .................................... p❑ 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 .. . ................................. ❑O ❑ 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 .................................... El Schedule A (Form 990 or 990-EZ) 2020 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 ndar year (or fiscal year beginning in) (a) 2016 (b) 2017 (c) 2018 (d) 2019 (a) 2020 (f) Total O 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") Gross 2 receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose . 3 Gross receipts from activities that are not an unrelated trade or business under 4 section 513 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... 5 The value of services or facilities furnished by a governmental unit to the organization without charge .... 6 Total. Add lines 1 through 5. 7a . Amounts included on lines 1, 2, and 3 received from b 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 c year 8 Add lines 7a and 7b . . . . . . Public support. (Subtract line 7c from line 6.) ........... Schedule A (Form 990 or 990-EZ) 2020 Schedule A (Form 990 or 990-EZ) 2020 Section B. Total Support Page 4 Calendar year (or fiscal year beginning in) ► a 2016 (b) 2017 (c) 2018 d 2019 a 2020 Total 9 Amounts from line 6 . . . . . . 10a Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources . b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 . . . . c Add lines 10a and 10b . . . . . 11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) . . . . . . . 13 Total support (Add lines 9, 10c, 11, and 12.) . . . . . . . . . . 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 ......................... F-1 ❑ 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 . 15 % support percentage from 2019 Schedule A, Part III, line 15 ......... 16 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2020 (line 10c, column (0, divided by line 13, column (f)) . . 18 Investment income percentage from 2019 Schedule A, Part III, line 17 . . 19a 331/3% support tests-2020. If the organization did not check the box on line 14, and line 15 is more than 33113%, and line 17 is not more than 33113%, check this box and stop here. The organization qualifies as a publicly supported organization . E ❑ b 33113% support tests-2019. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33113%, and line 18 is not more than 331r3%, check this box and stop here. The organization qualifies as a publicly supported organization Etl ❑ 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions p ❑ (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.) 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. 2 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). 3a 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. 3a Yes I No Schedule A (Forrn 990 or 990-EZ) 2020 4a 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. b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If Wes," 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. c 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 W what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(8) purposes. Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," 5a answer lines 5b and 5c below (if applicable). Also, provide detail in Part Vt, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (li) 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 designatec b in the organization's organizing document? Substitutions only. Was the substitution the result of an event beyond the organization's control? c Did the organization provide support (whether in the form of grants or the provision of services or facilities) to 6 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 Vt. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor 7 (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? II 6 "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 9a 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 Vl. Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the b supporting organization had an interest? If "Yes,"provide detail in Part W. Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefi c from, assets in which the supporting organization also had an interest? If "Yes,"provide detail in Part Vt. Was the organization subject to the excess business holdings rules of section 4943 because of section 10a 4943(f) (regarding certain Type II supporting organizations, and all Type III non -functionally integrated supportinc organizations)? If "Yes,"answer line 10b below. Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, tc b determine whether the organization had excess business holdings.) Page 5 Schedule A (Form 990 or 990.EZ) 2020 Schedule A (Form 990 or 990-EZ) 2020 Page 6 108 10b Schedule A (Form 990 or 990-EZ) 2020 Supporting Organizations (continued) 11a 11 Has the organization accepted a gift or contribution from any of the following persons? 11 b 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 1la above? c A 35% controlled entity of a person described in line 11 a or 11 b above? If "Yes" to line 11 a, 11 b, or 11c, 11 c provide detail in Part Vl. B. 1 1 1 Yes I No 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 2 organizaton'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 1 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, 2 or controlled the supporting organization. Yes I No 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 Yes I No Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organizaton'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 2 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 3 organization(s) or (ii) serving on the governing body of a supported organization? if "No,"explain in Part W 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 Schedule A (Form 990 or assets at all times during the tax year? If "Yes,"describe in Part W the role the organization's supported organizations played in this regard. 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 Activities Test. Answer lines 2a and 2b below. Yes No a 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 Vl 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. 2a b 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. 3 Parent of Supported Organizations. Answer lines 3a and 3b below. 2b a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees b of each of the supported organizations? If "Yes"or "No,"provide details in Part Vl. Did the organization exercise a substantial degree of direction over the policies, programs, and activities of 3a each of its supported organizations? If "Yes," describe in Part V1 the role played by the organization in this regard. 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 -tens 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) Schedule A (Form 990 or 990-M 2020 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 la b Average monthly cash balances 1 b c Fair market value of other non -exempt -use assets 1 c d Total (add lines 1a, 1b, and 1c) 1d e Discount claimed for blockage or other factors (explain in detail in Part W): 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 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 Vn 5 6 Other distributions (describe in Part V0. 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 V�. See instructions. 8 9 Distributable amount for 2026 from Section C, line 6 9 10 Line 8 amount divided by line 9 amount 10 Section E—Distribution Allocations (see instructions) Excess Distributions (ii) Underdistributions Pre-2020 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 Vn. 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 N 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 V1. See instructions. 6 Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part Vt. 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 . Of Excess from 2019 . e Excess from 2020 . Schedule A (Form 990 or 990-EZ) 2020 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 1a; 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 of Contributors (Form 990, 990-EZ, or Attach to Form 990, Form 990-EZ, or Form 990-PF. 990-PF) Department of the Treasury ww Go to .lrS.goV/FOrm990 for the latest information. 0 W Internal Revenue Service Name of the organization Schedule B Organization type (check one): Filers of: Section: Form 990 or 990-EZ ❑ 501(c)( ) (enter number) organization OMB No. 1545-0047 2020 Employer identification number ❑ 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 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 11. 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 Vill, line 1 h; or (ii) Form 990-EZ, line 1. Complete Parts I and Il. ❑ For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from anyone 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 .................. p $ Schedule B (Forrn 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). Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person ❑ Payroll ❑ Noncash ❑ (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person ❑ _ Payroll ❑ $ Noncash ❑ (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person ❑ Payroll ❑ _.. _ $ Noncash ❑ (Complete Part II for .... _... ... _... - ... ___..._..._ ___... _..._..._..._ noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP +4 Total contributions Type of contribution Person ❑ _ Payroll ❑ $.._..._..._..._..._..._..._..._..._..._..._.. Noncash ❑ _ (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP +4 Total contributions Type of contribution ....__._.. .._.._.._..._..._..._......._-------------------------.........._... _... _... _... -'---'-' -- Person ❑ Payroll ❑ $ Noncash ❑ (Complete Part II for noncash contributions.) Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Paae 3 (a) No. (b) Name, address, and ZIP + 4 (c) Total contributions (d) Type of contribution Person ❑ Payroll ❑ $.._..._..._..._..._..._..._..._..._..._..._.. Noncash El (Complete Part II for noncash contributions.) bcneame a (Form seu, esu-tz, or esu-FF) (zuzu) Name of organization Employer identification number Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed. (a) No. (b) (c) (d) from Part I Description of noncash property given FMV (or estimate) Date received (See instructions.) (a) No. (b) (c) (d) from Part I Description of noncash property given FMV (or estimate) Date received (See instructions.) (a) No. (b) (c) (d) from Part I Description of noncash property y g or estimate) FMV (n Date received i instructions.) (See n (a) No. b (c) d from Part I Description of noncash property given FMV (n estimate) Date received i (See n instructions.) Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 4 (a) No. b (c) d from Description of noncash property given FMV (or estimate) Part I (See instructions.) Date received (a) No. b (c) d from Description of noncash property given FMV (or estimate) Date received Part I (See instructions.) Name of organization Employer identification number 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 (a) 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.) EI $ Use duplicate copies of Part III if additional space is needed. (a) No. from (b) Purpose of gift (c) Use of gift (d) Description of how gift is held Part l (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee tat mo. from (b) Purpose of gift (c) Use of gift (d) Description of how gift is held Part l Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 5 (a) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee from (b) Purpose of gift (c) Use of gift I (d) Description of how gift is held Part l (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee from (b) Purpose of gift (c) Use of gift (d) Description of how gift is held Part l Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee scneome a Irorm ssu, ssu-tz, or ssu-rrry tzuzu, General Instructions Schedule B (Form 990, 990-EZ, or 990-PF), Reminders Section references are to the Internal Revenue such as legislation enacted after the schedule and its instructions were published, go to Certain tax-exempt organizations are no longer Code unless otherwise noted. www.lrs.gov/Form990. to report the names and addresses of required Future developments. For the latest their contributors on Schedule B (Form 990 or information about developments related to Note: Terms in bold are defined in the 990-EZ). However, these organizations must Glossary of the Instructions for Form 990. continue to keep this information in their books Schedule B 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-FZ, 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. Slates 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 contributors total contribution. Gifts that are less than $1.000 may be disregarded. Include each contribution reported on Forth 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(e)(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 1 h(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 ll, that it met the 33113% support test for the current year or prior year, or (2) check the box on Schedule A (Form 990 or 990-EZ), Part 1, line 7 or 8, and the box on Schedule A, Part it, line 13, as a section 170(b)(1)(A)(w) 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 1 h. 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 I I 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 all of a contributor's gifts for the tax year (regardless of amount). For a noncash contribution, complete Part 11. 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 If 0) 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 contributors. Parts 1, It, and 111 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 11). 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 Forth 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 5270)(1). In this case, enter"I'd. 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 B (Form 990, 990-EZ, or 990-PF) (2020) Page 2,2 of 2 Name of organ zat on Center for Worke- Just mp oyer identification number 46 1235166 Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution 7 Ben & Jerry's Foundation Person z Payroll ❑ 30 Community Drive ..............................._— _.._.............................................._. Noncash ❑ $ 20,000 (Complete Part II for m South Burlington, Veront_05403 ......................................................... noncash contributions.) ... (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution 6 OXFAM America_............................................................................................... _ Person ❑� Payroll ❑ 226 Causeway Street, Sth Floor Noncash ❑ $15,000 (Complete Part II for Boston, MA 02114-2206 noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person ❑ Payroll ❑ Noncash ❑ $......................................................... (Complete Part II for noncash contributions.) .... _......... _.... .... .. _ ____- ____- _____ ............... _... - (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person ❑ Payroll ❑ Noncash ❑ $ (Complete Part II for (Complete noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Person ❑ Payroll ❑ Noncash ❑ --------------------------------- (Complete Part II for noncash contributions.) (a) (b) (c) (d) No. Name, address, and ZIP + 4 Total contributions Type of contribution Person ❑ ............ ............................................................................................................................................ Payroll ❑ Noncash ❑ .............. ---.......... -----------. (Complete Part II for noncash contributions.) SCHEDULE D Supplemental Financial Statements (Form 990) 0 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. Department of the Treasury F1 Attach to Form 990. Internal Revenue Service TJ Go to wwivJrs.gov/Form990 for instructions and the latest information. urganizauons maintaining uonor Advised Tunas or if the orqanization answered "Yes" on Form ter Similar Funds or Accounts. Part IV, line 6. OMB No. 1545-0047 2020 (a) Donor advised funds I (b) Funds and other accounts 1 Total number at end of year ........ Aggregate 2 value of contributions to (during year) . Aggregate 3 value of grants from (during year) .. Aggregate 4 value at end of year ....... 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 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 ......... Reid ae ehe end of the Tax Year ........ b Total acreage restricted by conservation easements .............. c Number of conservation easements on a certified historic structure included in (a) .... d Number of 2a conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ............... 2b 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year 0 2c 4 Number of states where property subject to conservation easement is located El 5 Does the organization have a written policy regarding the periodic monitoring, inspection, 2d 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 O 7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year O$ 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 All, 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. Schedule D (Form 990)2020 Page 2 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 A II 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: (1) Revenue included on Form 990, Part VIII, line 1 O$ (ii) Assets included in Form 990, Part X O$ 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 . . . . . . . . . . . . . . . . . . . . $ 2020 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 ❑ Preservation for future generations 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 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 ❑Nob If "Yes," explain the arrangement in Part XIII and complete the following table: Schedule D (Form 990) 2020 Page 3 c Beginning balance . . d Additions during the year e Distributions during the year . . . . . . . . . . . . . . . . . . f Ending balance . . . . . . . . . . . . . . . . . . . . . . . 2a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ❑ Yes ❑ No 11 ay.... n .....J..:.. 41 .. .............. * :.. o..J vlll /`k. 1, 6..... s 1! .. ...1....41.... 6.... 1..............:J..J .... o..d Vill M Complete if the oraanization answered "Yes" on Form 990. Part IV. line 10. (a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back Provide the estimated percentage of the current year end balance (line 1 g, column (a)) held as: ► % ------------------- c Term endowment ► % 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: (1) Unrelated organizations . Yes FN (it) Related organizations . b If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? . . 4 Describe in Part XI II the intended uses of the organization's endowment funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 11 a. 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 Land b c Buildings. Schedule D (Form 990) 2020 d e Leasehold improvements Equipment Other.. Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.) . . . . . 0 jMIM Investments —Other Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11 b. See Form 990, Part X, line 12. (including name of security) (2) Closely held equity interests (3) Other (A) Cost or end -of -year market value 4 (B) (C) -------------------------------------------------------------------------- -------------------- -------------------------------------------- (D) '-------------------------------------------------------------------------- -------------------- -------------------------------------------- (E) -------------------------------------------------------------------------- -------------------' ------------------------------------------- (F) --iGi------------------------------------------------------------------------------------------------ --�H-------------------------------------------------------------------------------------------------- - ------------------------PartX, ----------------------- ------------------- --------------- f (Column (b) must equal Form 990, Part X, col. (B) line 12.) p Investments —Program Related. Complete if the organization answered "Yes" on Form 990, Part IV, line 11 c. See Form 990, Part X, line 13. (a) Description of investment (b) Book value (e) Method of valuation: Cost or endof-year market value (2) (3) (4) (5) (6) (7) (6) Schedule D (Form 990) 2020 Page 5 (9) Total. (Column (b) must equal Form 990, Part X, col. (8) line 13.) . Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Descriotion I (b) Book value Total. (Column (b) must equal Form 990, Part X, col. (8) line 15.) . ► Other Liabilities. Complete if the organization answered "Yes" on Form 990, Part IV, line Ile or 11f. See Form 990, Part X, line 25. organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII . ❑ Schedule D (Form 990) 2020 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 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 use of facilities 2b c Recoveries of prior year gr 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 1, line 12.) . . . . . . . 5 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Schedule D (Form 990)2020 Complete if the organization answered "Yes" on Form 990, Part I' 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 .............. 2a .. c Other losses .................... d Other (Describe in Part XIII.) . . F22c 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 Vill, line 71b .. b Othi (Describe in Part XIII.) ............... c Add lines 4a and 4b ...... . . 4a 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part 1, lin� Supplemental Information. line 12a. . . . . . . 2e 3 5 5 Page 5 Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1 b 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 % Schedule D (Form 990) 2020 Page 8 Schedule D (Form 990) 2020 CD C) N EE c 0 q U c a T E E w 0 z El El N N N 0 rn E 0 LL c O N m U o `o � m - o n� 3 a `o L u'o m c o - S � m O m V � O c o m N y W d > W L LL � Q c v L U C U O N C N -J N 0 Q m w `o � c m O O a O N U n W U a m u Z Q 0 N LM 0 m a> m o v 0i A E W Z W d B A c O N L w O d d � a E E c c m O O 0 N N w W N N t+l V W N qW U O C o c C O n W V L O _ c 0 Y pO p i 'O IO O O L j W O p n c m Va m� c � LL m m E3 � 0:9 C q O W co � a a nj N t c — N u o o �W a w C Eo Q N v Q CD o c O 12 a � Ea co E z� o a = CD a� v_ O CL c O W � N� E W F � C 0 5 W m c � E S d O. R 7 N O m E `o LL_ N a' u r N O N O N O �C G O LL_ m a m L U Schedule I (Form 990) 2020 Section references are to the Internal Revenue not outside the United Slates (or a U.S. additional space is needed for descriptions of Code unless otherwise noted. possession). particular column entries. Parts II and III of this schedule may be Pace 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/F0rm990. Note. Terms in bold are defined in the Glossary of the Instructions for Form 990. Purpose of Schedule Schedule I (Forth 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 Slates, 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 duplicated to list additional grantees (Part II) or types of grantslassistance (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. 11AMIJ511MIM1' 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 It. 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 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 lax 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 (9) 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" TIP on Form 990, Part Xll, line 1; ("Dhows Financial Accounting Standards Board Accounting Standards Codification (FASS 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 Schedule I (Form 990) 2020 domestic government, it should report the grant's present value in Part Il, line 1, column (d) or (a), 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 11, 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 fling organization for the benefit of one or more specific domestic individuals. Instead, complete Part 11, 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 11. 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 111. 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 (a). 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 TIP 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 lll, 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. Agenda Item #5 T2T 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. High Need Foods Total Pounds (Produce, Meat, Distributed Dairy, Prepared) FY 2020 1,667,560.10 862,947 FY2021 1,545,347.81 912,067 FY2022 1,338,428.50 812,301 Distribution change in pounds 2020 to 2022 -329,132 -50,646 Distribution change by percent 2020 to 2022 -19.7% -5.9% Dry goods/ non-perishable/ personal care Bakery 3. How many partners has T2T had each year the last three years? 472,534 332,079 380,214 253,067 298,226 227,903 -174,309-104,176 -36.9% -31.4% 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. 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: CommUnity Questions: 1. What efforts are planned given significant gap in employees? Due to a decreased number of volunteers, we had to hire additional staff to perform tasks that were previously accomplished by volunteers. With inflation and reduction of SNAP benefits available during the pandemic, there has been an increasing need for our services in Iowa City. Thus far in FY23 we have seen triple the number of visits to our food pantry compared to the same time period in FY22. While we have experienced a rise in volunteer participation since last year, we are still in need of additional volunteers. We have ongoing efforts in place to address this need, including additional marketing and outreach to recruit volunteers and hiring Food Bank staff, if necessary. 2. On Form C, is the negative carrying balance for the last three years accurate? This is accurate in terms of how we were required to enter budget data into the eCimpact system. However, the budgeted dollars are not fully representative of CommUnity's year-end actuals. Our year-end actuals have had a positive carrying balance over the last three years. 3. What specifically will A2A funds be used for— the purchase of food? Because there are limited grants available for operating expenses and food purchases, A2A funding will be used for these purposes. Historically, we have applied A2A dollars and a small amount of funding from Johnson County to the Food Bank program's general operating expenses and mobile pantry operations, respectively. October 7, 2022 4. Can CommUnity submit the total number assisted through the foodbank, mobile pantry, and food delivery each year for the last three years? Below, please find the total number of individuals and households assisted through the foodbank, mobile pantry, and food delivery each year for the last three years: • Households (duplicated): • FY20:48,038 • FY21:33,583 • FY22:42,198 • Households (unduplicated): • FY20:22,136 • FY21: 15,198 • FY22:19,483 • Individuals (unduplicated): • FY20:66,710 • FY21: 46,104 • FY22:57,986 5. Did personnel expenses increase by $6.5 million dollars between FY22 and FY23? If so, why? Yes, personnel expenses increased by $6.5 million dollars between FY22 and FY23. In FY22, CommUnity was awarded a contract to answer the National Suicide and Crisis Lifeline-988—for 24/7 chat and texts. We were also awarded a contract from the State of Iowa during FY22 to support locally originating 988 calls, chats, and texts from Iowa residents. To implement the scope of work for these contracts, we needed to expand both direct service staffing levels, and our organizational infrastructure to build appropriate capacity specifically for our Crisis Helpline program —we hired 69 new crisis counselors, supervisors and coordinators to operate 988. To support those new counselors and the program expansion, we also added 10 positions within finance, human resources, program management, and operations. Additionally, we received an increase in funding from the City of Iowa City and the East Central Mental Health Region for Mobile Crisis Response (MCR), which allowed us to hire 11 positions specific to that program. MCR dispatches counselors to locations where mental health crises occur. We have seen a 32% increase in mobile crisis contacts and expect to see those contacts continue to climb as a result of 988. Agenda Item #5 Aging Services 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. 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 RVAP 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 Beltrd (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: 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 Agenda Item #5 Arc 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. DRAFT COPY Agenda Item #5 Arc THE ARC OF SOUTHEAST IOWA Iowa City, Iowa FINANCIAL STATEMENTS June 30, 2021 and 2020 DRAFT COPY TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT ..................... FINANCIAL STATEMENTS Statements of Financial Position. Statements of Activities ............... Statements of Cash Flows............ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES.. NOTES TO FINANCIAL STATEMENTS ................................. rlr��c�•r_vrMM Schedule of Program Service Revenue Schedule of Functional Expenses ......... 1 ......2 ........................................................ 3 ........................................................4 .................................................... 5-7 .................................................. 8-12 ........................13 .................. 14-15 MEMBER OF AMERICAN ISTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS To the Board of Directors of The Arc of Southeast Iowa DRAFT COPY JAMES B. BUXTON, C.P.A. 1811 MUSCATINE AVENUE IOWA CITY, IOWA 52240-6414 (319)354-7262 FAX (319) 338-3090 INDEPENDENT AUDITOR'S REPORT MEMBER OF IOWA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS I have audited the accompanying financial statements of The Are of Southeast Iowa (a non-profit organization), which comprise the statements of financial position as of June 30, 2021 and 2020, and the related statements of activities and cash flows for the years then ended, and the related notes to the financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility My responsibility is to express an opinion on these financial statements based on my audit, I conducted my audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are fine of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, I express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. I believe the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Opinion In my opinion, the financial statements referred to above present fairly, in all material respects, the financial position of The Are of Southeast Iowa as of June 30, 2021 and 2020, and the changes in its net assets and its cash flows for the years then ended, in accordance with accounting principles generally accepted in the United States of America. Other -Matter My audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The Schedule of Program Service Revenue and the Schedules of Functional Expenses on pages 13-15 are presented for purposes of additional analysis and are not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In my opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole. Iowa City, Iowa August24,2022 -1- DRAFT COPY THE ARC OF SOUTHEAST IOWA Statements of Financial Position June 30, 2021 and 2020 Assets Current Assets Cash and cash equivalents Accounts receivable Contribution receivable from United Way Grants receivable Prepaid expenses Total current assets 2021 2020 $292,249 $143,183 258,806 126,330 28,968 33,328 1,510 1,248 27,332 28,113 608,865 332,202 Interest in Community Found. of Johnson County 10,000 10,000 Property and Equipment Land Office building Land improvements Office furniture and equipment Vehicles Less accumulated depreciation Total assets Liabilities and Net Assets Current Liabilities Accounts payable Current maturities of long-term debt Accrued expenses Loan payable -bank -line of credit Long-term debt, less current maturities Total liabilities Net assets 307,736 307,736 714,270 679,374 191,528 191,528 158,245 158,245 32,715 14,705 1,404,494 1,351,588 546,924 505,499 857,570 846,089 $1,476,435 $1,188,291 $22,681 $32,303 630,316 325,990 60,852 98,731 0 0 93,750 474,527 807,599 931,551 Unrestricted, without donor restrictions 658,836 234,490 Restricted, with donor propose restrictions 10,000 22,250 Total net assets 668,836 256,740 Total liabilities and net assets $1,476,435 $1,188,291 The accompanying summary of significant accounting policies and notes to financial statements are an integral part of these financial statements. -2- DRAFT COPY Support and Revenue Program setvicerevenue Interest income Contributions United Way of Johnson & Wash. Cos. City of Iowa City General public Donated rent, services, and supplies Grants US Dept. of Health & Human Services Medicaid MHDS of East Central Region Gain on PPP Loan forgiveness Gain -City Iowa City Loan forgiveness City of Iowa City United States Tress. Cares Act Credits Other grants Fund raising events Miscellaneous income Total support and revenue Net assets released from restrictions Total support, revenue, and net assets released from restrictions Expenses Program services Respite care Supported living Consumer directed attendant care Supported employment Other grants and programs Total program services Supporting activities Fundraising General and administrative Total supporting activities Total expenses THE ARC OF SOUTHEAST IOWA Statements of Activities Years Ended June 30, 2021 and 2020 Year Ended June 30, 2021 Year Ended June 30, 2020 Without With Without With Donor Donor Donor Donor Restrictions Restrictions Total Restrictions Restrictions Total $960,264 $0 $960,264 $1,093,209 $0 $1,093,209 257 0 257 143 0 143 28,968 0 28,968 30,000 0 30,000 19,938 0 19,938 20,000 0 20,000 47,124 0 47,124 43,599 12,250 55,849 12,466 0 12,466 0 0 0 117,340 0 117,340 0 0 0 36,797 0 36,797 0 0 0 41,246 0 41,246 0 0 0 251,875 0 251,875 0 0 0 51,000 0 51,000 0 0 0 17,190 0 17,190 0 0 0 220,536 0 220,536 0 0 0 16,996 0 16,996 21,705 0 21,705 17,028 0 17,028 19,344 0 19,344 3,797 0 3,797 2,872 0 2,872 1,842,822 0 1,842,822 1,230,872 12,250 1,243,122 12,250 (12,250) 0 0 0 0 1,855,072 (12,250) 1,842,822 1,230,872 12,250 1,243,122 240,393 0 240,393 193,344 0 193,344 124,439 0 124,439 114,604 0 114,604 27,471 0 27,471 62,774 0 62,774 241,405 0 241,405 304,209 0 304,209 180,894 0 180,894 93,831 0 93,831 814,602 0 814,602 768,762 0 768,762 3,990 0 3,990 4,255 0 4,255 612,134 0 612,134 691,843 0 691,843 0 1,430,726 0 1,430,726 1,464,860 0 1,464,860 Change in net assets 424,346 (12,250) 412,096 (233,988) 12,250 (221,738) Net assets, beginning of year 234,490 22,250 256,740 468,478 10,000 478,478 Net assets, end of year $658,836 $10,000 $668,836 $234,490 $22,250 $256,740 The accompanying summary of significant accounting policies and notes to financial statements are an integral part of these Financial statements. -3- DRAFT COPY THE ARC OF SOUTHEAST IOWA Statements of Cash Flows Years Ended June 30, 2021 and 2020 2021 2020 Cash flows from operating activities Change in net assets $412,096 ($221,738) Adjustments to reconcile change in net assets to net cash (used) in operating activities: Depreciation 41,425 40,040 Donated rent, services, and supplies Included in support and revenue (12,466) 0 Included in expenses 12,466 0 Decrease (increase) in operating assets Accounts receivable (128,378) 39,453 Prepaid expenses 781 3,001 Increase (decrease) in operating liabilities Accounts payable (9,622) 15,003 Accrued expenses (37,879) (25,160) Net cash provided by operating activities 278,423 (149,401) Cash flows used by investine activities Purchase of office building improvements (34,895) 0 Purchase of land improvements 0 0 Purchase of vehicle (18,010) 0 Donated office building improvements 0 0 Net cash (used) by investing activities (52,905) 0 Cash flows from financing activities Repayment of note to City of Iowa City (51,000) 0 Proceeds from bank line -of -credit 0 296,500 Repayment of bank line -of -credit 0 (296,500) Loan proceeds from SBA PPP Loan 249,800 249,800 Repayment of SBA PPP Loan (249,800) 0 Repayment of long-term debt (25,452) (24,034) Net cash provided (used) by financing activs. (76,452) 225,766 Net change in cash and cash equivalents 149,066 76,365 Beginning cash and cash equivalents 143,183 66,818 Ending cash and cash equivalents $292,249 $143,183 Supplemental disclosures of cash flow information Interest paid on operating loans $17,050 $21,722 The accompanying summary of significant accounting policies and notes to financial statements are an integral part of these financial statements. !me DRAFT COPY THE ARC OF SOUTHEAST IOWA Sunnnary of Significant Accounting Policies June 30, 2021 and 2020 Nature of activities. In general the Arc of Southeast Iowa (the Arc) is an autonomous, self- governing, not for profit agency. The Are is a dues -paying member of the Are of Iowa and the Arc of U.S. Associations that advocate and lobby for the rights of the disabled on the state and national level. The Arc is also a dues -paying member of the Iowa Association of Community Providers, which is committed to promoting healthy and secure communities for children and adults with disabilities. Since 1958 the Arc has focused on inclusion for persons with developmental disabilities in their home communities throughout their lifespan. The Arc is committed to being a leader in offering information, services, and advocacy to individuals with developmental disabilities, their families, and community: to promote informed choices and the realization of their goals relating to where and how they live, learn, work, and play. The Arc's fiscal year ends on June 30. The Arc's programs include respite care, which provides services to families to provide relief from the daily care of a family member with a disability. The supported living program provides services to assist individuals with disabilities to work toward personal, employment, and educational related goals. Other program services include advocacy and awareness, supported employment, consumer directed attendant care, and services to children with a disability living at home. Medicaid, under its waiver program, pays for a substantial portion of the services provided by the Are. Estimates. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Certain significant estimates. The accrual for accounts receivable and unbilled services and the liability for estimated third party settlements involve certain significant estimates made by management. These estimates are reviewed by management routinely, and it is reasonably possible that circumstances that exist may change in the near -term future and that the effect could be material to the financial statements. Revenue recognition. Revenue from services is recognized as the services are performed, primarily on the basis of hours of service provided, at estimated net realizable amounts. Unbilled services represent services provided for which billings have not been processed. Revenue from certain employment and training related services are recognized upon the achievement of specified milestones. Contract and grant revenue is recognized on a cost reimbursement basis as expenditures are incurred. Medicaid services are subject to annual audits of rates that are based upon actual costs and are subject to retroactive fee adjustments as determined by the funding agencies. Such adjustments are estimated and recorded when it is probable that an adjustment will be required. Fee adjustments are reported as a reduction in revenue, if determined in the same period as the original billing is made, and adjustments determined in a subsequent year are shown as a line item on the statement of activities in the year of the adjustment determination. -5- DRAFT COPY THE ARC OF SOUTHEAST IOWA Summary of Significant Accounting Policies June 30, 2021 and 2020 Income taxes. The Are is a non-profit organization and is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code of 1954 and classified by the Internal Revenue Service as other than a private foundation. There was no unrelated business income for the years ended June 30, 2021 and 2020. Functional allocation of expenses. Directly identifiable expenses are charged to programs and supporting services. Expenses related to more than one function are charged to programs and supporting services on the basis of periodic time and expense studies. General and administrative expenses include those expenses that are not directly identifiable with any other specific function but provide for the overall support and direction of the Organization. Basis of presentation. Net assets, revenues, gains, and losses are classified based on the existence or absence of donor or grantor imposed restrictions. Accordingly, net assets and changes therein are classified and reported as follows: Net Assets Without Donor Restrictions. Net assets available for use in general operations and not subject to donor (or certain grantor) restrictions. Net Assets With Donor Restrictions. Net assets subject to donor (or certain grantor) imposed restrictions. Restricted and unrestricted revenue. The Organization recognizes contributions when the donor makes a promise to give to the Organization that is, in substance, unconditional. Contributions that are restricted by the donor are reported as increases in Net Assets Without Donor Restrictions if the restrictions expire (when a stipulated time restriction ends or purpose restriction is accomplished) in the fiscal year in which the revenue is recognized. All other donor -restricted contributions are reported as increases in Net Assets With Donor Restrictions. When a restriction expires, restricted net assets are reclassified to unrestricted net assets and reported in the Statements of Activities as net assets released from restrictions. Cash and cash equivalents. For purposes of the Statement of Cash Flows, the Arc considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. Accounts receivable. Accounts receivable are carried at original invoice amount. Accounts receivable are anticipated to be fully collectible and no allowance or provision for doubtful accounts has been provided. Interest in Community Foundation of Johnson County. Assets held by the Community Foundation of Johnson County are treated as an asset by the Are because the Are has specified itself as the beneficiary. The assets are carried at cost. Property and equipment. These assets are stated at cost. Depreciation is computed primarily by the straight-line method. The estimated service lives used to compute depreciation are 7 to 39 years for 0 DRAFT COPY THE ARC OF SOUTHEAST IOWA Summary of Significant Accounting Policies June 30, 2021 and 2020 Properly and equipment (continued). the building and components, 10 to 15 years for land improvements, 5 to 10 years for furniture, equipment, and vehicles, and 3 years for software. Land cost is not depreciated. Additions or betterments of $1,000 or more are capitalized, while maintenance and repairs that do not improve or extend the useful lives of the respective assets are charged to expense as incurred. Upon sale or retirement of fixed assets, the costs and related accumulated depreciation are eliminated from the accounts. Any resulting gains or losses are included in the determination of net income. -7- DRAFT COPY THE ARC OF SOUTHEAST IOWA Notes to Financial Statements June 30, 2021 and 2020 Note 1. Net Assets With Donor Restrictions. Net assets with donor restrictions are restricted for the following purposes as of June 30, 2021 and 2020: 2021 2020 Interest in endowment fund at Community Foundation $10,000 $10,000 Purchase of bus 0 12,250 Total 22 250 22 250 Net assets were released fiom donor restrictions by incurring expenses satisfying the restricted purpose or by occurrence of the passage of time or other events specified by the donors as follows for the years ended Jane 30, 2021 and 2020: 2021 2020 Interest in endowment fund at Community Foundation $ 0 $ 0 Purchase of bus 12,250 0 Total $ 0 Note 2. Interest in Community Foundation of Johnson County. On June 29, 2004, the Arc transferred $10,000 to the Community Foundation of Johnson County (the Foundation) and designated itself as the beneficiary. The Arc designated the funds to The Arc of Johnson County Endowment Fund (the Endowment Fund), which has since been renamed as The Arc of Southeast Iowa Endowment Fund. Other donors may contribute to the Endowment Fund. The Are is entitled to an annual distribution of funds from the Endowment Fund. The Are elected distributions of $1,510 and $1,248, respectively, in July, 2021 and 2020, which was equal to 5.00% and 5.00%, respectively, of the total balance in the Endowment Fund as of June 30, 2021 and 2020. The Arc is entitled to a maximum annual distribution from the Endowment Fund in the amount of 5.00% of the total balance in the Endowment Fund as of the end of the preceding fiscal year ending June 30. The Are reports its interest in the net assets of the Endowment Fund held by the Foundation as a $10,000 asset for the principal amount invested and as a charitable contribution when received for the annual distribution of funds from the Endowment Fund. The $10,000 Endowment Fund asset is a restricted fund and as such is reported as a restricted portion of the net assets of the Arc. Note 3. Line of credit. The Arc maintains a $60,000 line of credit with Hills Bank & Trust Company, with an interest rate of 5.75%. The line of credit is collateralized by substantially all assets of the Arc. As of June 30, 2021 and 2020 the Are owed $-0- and $-0- on the line of credit, respectively. 3 DRAFT COPY THE ARC OF SOUTHEAST IOWA Notes to Financial Statements June 30, 2021 and 2020 Note 4. Long-term debt. Long-term debt at June 30, 2021 and 2020 consists of the following: 2021 2020 Note payable to Hills Bank & Trust Company of Hills, Iowa Promissory note dated April 2, 2007 in the amount of $640,000, due March 1, 2022, interest rate 5.019%, monthly payments $3,750. Secured by a building, improvements, land, and land improvements with a June 30, 2021 net book value of $836,769. Current portion at June 30, 2021 is $30,000. $ 380,516 405,967 Notes payable to City of Iowa City, Iowa Note payable, dated June 4, 2015 in the amount of $93,750, due June 30, 2023, interest rate 0.00%, forgivable mortgage, entire balance forgiven when due if property is used to allow daily onsite progranmiing for disabled children. Loan proceeds used for ADA compliant accessible playground equipment. Secured by a building, improvements, land, and land improve- ments with a June 30, 2021 net book value of $836,769. $ 93,750 $ 93,750 Note payable, dated August 25, 2016 in the amount of $51,000, due June 30, 2021, interest rate 0.00%, forgivable mortgage, entire balance forgiven when due if property is used to increase capacity of services for disabled children at the Arc's office building. Loan proceeds used for renovation of interior operations space. This loan was forgiven on June 30, 2021. Secured by a building, improvements, land, and land improve- ments with a June 30, 2021 net book value of $836,769. 0 51,000 Total notes payable to City of Iowa City $ 93,750 $ 144,750 Notes payable to the United States Small Business Administration Notes payable, unsecured, fully guaranteed by U.S. Government. $249,800 note, dated 4/20/20, due 4/20/22, interest rate 1.01%, mo. payments $14,058, beginning 11/20/20. Loan is a Small Business Administration Loan made through the Paycheck Protection Program and the entire principal amount of the loan will be forgiven provided that the Organization utilized the loan proceeds in accordance with SBA quidelines. This loan was forgiven during the fiscal year ended June 30, 2021. $ 0 $ 249,800 $249,800 note, dated 2/16/21, due 2/16/23, interest rate 1.01%, mo. payments $14,058, beginning 9/16/21. Loan is a Small Business Administration Loan made through the Paycheck Protection Program and the entire principal 0 DRAFT COPY THE ARC OF SOUTHEAST IOWA Notes to Financial Statements June 30, 2021 and 2020 Note 4. (cont.) 2021. 2020 amount of the loan will be forgiven provided that the Organization utilized the loan proceeds in accordance with SBA guidelines. This loan was forgiven during the fiscal year ended June 30, 2022. $ 249,800 $ 249,800 Total notes payable to U.S. Small Bus. Admin. $249,800 $ 249,800 Total notes payable $ 724,066 $ 800,517 Less current portion of long-term debt 630,316 325,990 Total notes payable, net current portion 93 750 474 527 Estimated annual maturities of the long-term debt are as follows: Year ending June 30, 2022 $ 630,316 Year ending June 30, 2023 93,750 Year ending June 30, 2024 -0- Year ending June 30, 2025 -0- Year ending June 30, 2026 -0- Years ending after June 30, 2026 -0- Total 724 066 Interest expense on notes payable to Hills Bank & Trust Company amounted to $16,476 and $21,722 for the years ended June 30, 2021 and 2020, respectively. Interest expense forgiven on the notes payable to the SBA amounted to $2,075 and $-0- for the years ended June 30, 2021 and 2020, respectively, and is included in the expenses and income for the respective fiscal years. Note 5. Program service fees. The Arc receives program fees in various forms. Consumers qualify for Medicaid and various supported community living programs depending upon their individual needs. The Are receives Medicaid funds and county funds for supported community living programs. Note 6. Business and credit concentrations. The Arc's main revenue source is program service fees. During the year ended June 30, 2021, the Are received $936,454 from Medicaid funds and area counties, which is approximately 50.8% of the Arc's revenue for the fiscal year ended June 30, 2021. The amount due the Are as of June 30, 2021 included $110,285 from Medicaid and county funds. The Arc currently assists consumers in Iowa City, Iowa and the surrounding Southeast Iowa area. Note 7. Compensated absences. In addition to salaries and wages accrued in the normal course of business, the Arc has accrued $38,409 and $38,409 for the estimated cost of vacation pay earned, but not taken, by its employees as of June 30, 2021 and 2020, respectively. 5"1 DRAFT COPY THE ARC OF SOUTHEAST IOWA Notes to Financial Statements June 30, 2021 and 2020 Note 8. Equipment leases. As of June 30, 2021, the Are was obligated on equipment leases for technological equipment, including a mailing system, printer/copier/fax machines, computer systems, and a telephone system. The total rental expense for the above equipment included in the statements of activities for the years ended June 30, 2021 and 2020 is $18,677 and $27,860, respectively. Note 9. Membership fees. The Are is a member of The Arc of the United States and The Arc of Iowa. Membership fees to the national and state organizations totaled $4,806 and $3,456 for the years ended June 30, 2021 and 2020, respectively. Note 10. Donated rent, services, and supplies. During the year ended June 30, 2021 the Arc received $12,466 in donated rent, services, and supplies, which is included in the Arc's support and revenue and expenses for the year ended June 30, 2021. Note 11. Retirement plan. The Arc maintains an employee retirement plan for employees who reach eligibility after one year of employment. Contributions to the plan are discretionary. Contributions accrued and paid by The Arc to this plan for the years ended June 30, 2021 and 2020 were $9,859 and $9,011, respectively. Note 12. Contingency -funding sources. Major funding sources require the Arc to file cost reports that are used to determine future provider hourly reimbursement rates. Also, the funding agencies may determine that the Arc needs to reimburse the funding agencies if it is determined that the Arc has received cost reimbursements during the fiscal year in excess of the amounts calculated in the cost reports. Management estimates no additional liability. Note 13. Liquidity and availability. Financial assets available for general expenditure, without donor or other restrictions limiting their use, within one year of the balance sheet date, comprise the following: Cash and cash equivalents Accounts receivable Total $ 292,249 289,284 581 533 The liquidity plan includes access to a Line of Credit at Hills Bank & Trust Co, in the amount of $60,000, as discussed in Note 3. Note 14. Subsequent events. Subsequent events were evaluated through August 24, 2022, which is the date of the financial statements. Beginning in March, 2020, the Coronavirus (COVID-19) was declared a global pandemic. Most services provided by the Organization were shut down during March, 2020 and have been ramping back up since then. Future potential impacts may include continued disruptions or restrictions on the Organization's employees' ability to work and impairment of the Organization's ability to provide services. Management is carefully monitoring its options during this time. The future effects of these issues are unknown. No adjustments have been made to these financial statements as a result of this uncertainty. -11- DRAFT COPY THE ARC OF SOUTHEAST IOWA Notes to Financial Statements June 30, 2021 and 2020 Note 15. (cont.) Subsequent to June 30, 2021, the Organization applied for and was approved for forgiveness of the second $249,800 Paycheck Protection Program Loan taken out as part of the relief efforts related to COVID-19 and administered by the Small Business Administration. Additional financial assistance available for the Organization and its employees includes Medicaid assistance, unemployment benefits, and Cares Act tax credits. -12- DRAFT COPY THE ARC OF SOUTHEAST IOWA Schedule of Program Service Revenue Years Ended June 30, 2021 and 2020 Respite services Medicaid billings Less estimated rate adjustments Counties Private Supported living services Medicaid billings Less estimated rate adjustments Other counties Private Consumer directed attendant care, billings Less estimated rate adjustments Private Supported employment Less estimated rate adjustments Other services Vocational rehabilitation services Summer camp Dayhab services Site based services Total program service revenue 2021 2020 $274,324 $273,743 0 0 0 0 23,236 9,414 297,560 283,157 144,215 162,572 0 0 9,324 4,107 574 1,125 154,113 167,804 33,968 91,873 0 0 0 0 33,968 91,873 298,867 445,453 0 0 298,867 445,453 25,898 2,633 45,374 31,766 97,475 45,307 7,009 25,216 175,756 104,922 $960,264 $1,093,209 The accompanying summary of significant accounting policies and notes to financial statements are an integral part of these financial statements. -13- DRAFT COPY v X a N ciQ6 Cy h vOi �O a w M �� N r� N vi rn N n 7 rn t O w V vbi T m a.m � �M t too o. a o0 ooN�m vim t .6 Vl M d' �+ b� ti M h b N �p t o0 O m •+ t a\ r m o rn b rn h h o rn� N 0o rn N h N N rn m m rn h oo h N N h h m D\ h b rn rn N Ow M b l t r o0 1� C b l� N N N � b m t vi vi w N o0 0'0 O �p h rn sv Y� O� O 01 ti Vl 1p T P m c le N N t 69 a b lli t N oo m m t� t vi N o0 t h h N m l h CliI rn N O oo M .+ .+ b '+ ^i N h h Vl l- N O N W N O F' •cl .n a �l �{ji� .p N •O « 0 y 13 F P. w w 0 H DRAFT COPY Vl d d O Vl h N N O N 01 d N Vl b b G1 h M O �O Vl d M U b dN' r rn� oMo r O rn U n r N o o b r .N. voi v�i ron N b a mba\cn .: vi V O•-+"My"� "a moo vi a r.+"a N N.h-•i b vi h d N M M� O O fH > 00 h N h � F d vi viN y•d �o oM �.,-v O O O O O O O O O O O O O h O O O O O O O O O � N d q d Q v ,b cc rnh�od N 0bb OhN momd vi �OoO b'. bm�oOON m rnbvi o h N mbO d N o �n a y d) N a h h w rn h m b N N o rn o0 w C � a q m O N u� h b� N h w o rn rn h b o 0 0 0o h b h h o vi N� o 0 o N o W O� vi � o rn h b N b oo h b N CI Yl M b O N .-. O j C A U sus U o is Q J � oo rn N [� �O O� b b M d rn o rn o0 00 h N o vi N o F rnrn N oornh b b hM h c y y O dtli rn N vi h o N O M N rn N h N 0 b o0 00 ww u ri 16 N N ri .... r .. � .+ b FA Nam h rn m. h N O T O M M h. O d b m C 0 O h" M rn b V1 E O M rn� W m 0 N Yl M O � O� �.criN.-. ao .+ .+"oo ni W O b y R •� H M a `a'1 0 .p mvppy � o F� � a. ap�i >p. .� '`3 o a o � •FAN T 'C C y 0 •�^ O O O -�+ N N O 0 O N 4>J d V y o li o 88 ffi p R a N 7 o c aO Q¢0.1 C) W W-0.9 >� o o a a Mai Agenda Item #5 IOR 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. 10 applied for the same amount of funding from Iowa City that we received in the previous year. 10 has yet to receive funding from the city of Coralville. To determine a relevant asking amount in this request, 10 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, 10 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. 10 is consistently seeking additional funding sources and working to diversify our funding streams. In the past 6 months, 10 has submitted applications to 8 new grantors. 10 has also invested in building our fundraising capacity for the last two years with staff and volunteers. Agenda Item #5 IOR Form 990-EZ Department of the Treasury Internal Revenue service Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) ► Do not enter social security numbers on this form, as it may be made public. ► Go to wwwJrs.gov1Form990EZ for instructions and the latest information. OMB No. 1545-0047 20020 A For the 2020 calendar year, or tax year beginning 08/01/2020 and ending 07/3112021 B Check if applicable: C Name of organization D Employer identification number ❑ Addresschange INSIDE OUT REENTRY INC 47-5350218 ❑ Name change Number and street (a P.O. box if mail is not delivered to street address) Room/suite E Telephone number ❑ Initial return 500 North Clinton Street 319-338-7996 ❑Fin❑ Amel dec! to mina[ed Arnendad rnmrn Cityor town, state or province, count and ZIP or foreign postal code country, 9 F Group Exemption ❑ Application pending Iowa City, IA, 52245 Number ► G Accounting Method: ❑ Cash ❑ Accrual Other (specify) ► H Check ► ❑ if the organization is not I Website: ► www.insideoutreentry.com required to attach Schedule B J Tax-exempt status (check only one) — ❑ 5o1 (c)(3) ❑ 501 c Insert no. ❑ 4947 a 1 or ❑527 (Form 990, 990-EZ, or 990-PF). K Form of organization: ❑ Corporation ❑ Trust ❑ Association ❑ Other L Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or 8 total assets (Part II, column (B)) are $500,000 or more, file Form 990 instead of Form 990-EZ . . . . . . . . . . . . It. $ 161,263 122M—Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part 1) Check if the organization used Schedule O to resDond to anv cuestion in this Part I . ❑ 1 Contributions, gifts, grants, and similar amounts received . . . . . . . . . . . . . 1 161,263 2 0 2 Program service revenue including government fees and contracts . . . . . . . . . 3 0 3 Membership dues and assessments . . . . . . . . . . . . . . . . . . . . 4 0 4 Investment income . . . . . . . . . . . . . . . . . . . . . 5a Gross amount from sale of assets other than inventory . . . . 5a o b Less: cost or other basis and sales expenses . . . . . . . . 5b 0 c Gain or (loss) from sale of assets other than inventory (subtract line 5b from line 5a) . . . . 5c 0 6 Gaming and fundraising events: � 01 cc a Gross income from gaming (attach Schedule G if greater than $15,000) . . . . . . . . . . . . . . . . . . . . 6a 0 b Gross income from fundraising events (not including $ o of contributions from fundraising events reported on line 1) (attach Schedule G if the sum of such gross income and contributions exceeds $15,000) . 6b 0 c Less: direct expenses from gaming and fundraising events . . 6c o d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6d 0 7a Gross sales of inventory, less returns and allowances . . . . . 7a o b Less: cost of goods sold . . . . . . . . . . . . . . 7b 0 c Gross profit or (loss) from sales of inventory (subtract line 7b from line 7a) . . . . . . . 7c 0 8 0 8 Other revenue (describe in Schedule O) . . . . . . . . . . . . . . . . . . . 9 161,263 9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 . ► 10 Grants and similar amounts paid (list in Schedule O) . . . . . . . . . . . . . . 10 0 11 0 11 Benefits paid to or for members . . . . . . . . . . . . . . . . . . . . . 12 105,993 12 Salaries, other compensation, and employee benefits . . . . . . . . . . . . . . 13 Professional fees and other payments to independent contractors . . . . . . . . . . 14 Occupancy, rent, utilities, and maintenance . . . . . . . . . . . . . . . . . 13 9,405 14 2,225 15 3,615 15 Printing, publications, postage, and shipping . . . . . . . . . . . . . . . . . 16 33,179 16 Other expenses (describe in Schedule O) See Schedule O, Statement 2 17 154,417 17 Total expenses. Add lines 10 through 16 . ► y19 Q 18 Excess or (deficit) for the year (subtract line 17 from line 9) . . . . . . . . . . . . Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with end -of -year figure reported on prior year's return) . . . . . . . . . . . . . . . 18 6,846 19 30,891 20 0 Z20 Other changes in net assets or fund balances (explain in Schedule O) . 21 Net assets or fund balances at end of year. Combine lines 18 through 20 . ► 21 37,737 For Paperwork Reduction Act Notice, we the separate instructions. Cat. No. 106421 Form 990-EZ (2o2o) Form 990-EZ (2020) Page 2 Balance Sheets (seethe instructions for Part II) Check if the organization used Schedule O to respond to any question in this Part II . . ❑ (A) Beginning of year (B) End of year 22 Cash, savings, and investments . . . . . . . . . . . . . . . . . 33,589 22 40,781 0 23 0 23 Land and buildings . . . . . . . . . . . . . . . . . . . . . . 0 24 0 24 Other assets (describe in Schedule O) . . . . . . . . . . . . . . . 33,589 25 40,781 25 Total assets . . . . . . . . . . . . . . . . . . . . . . . . 2,698 26 3 044 26 Total liabilities (describe in Schedule O) See Schedule O, Statement.3 30,891 27 37,737 27 Net assets or fund balances (line 27 of column (B) must agree with line 21) Statement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III ❑ Expenses What is the organization's primary exempt purpose? See Schedule O, Statement 4 (Required for section 501(c)(3) and 501(c)(4) Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of organizations; optional for others.) persons benefited, and other relevant information for each program title. 28 Inside Out Reentry("10) is Johnson County's only comprehensive reentry community,_and one of the few comprehensive community _based reentryprograms in Iowa. To_fulfill _our mission, 10 assists _people with -(Continued on Schedule O Statement 5)__ ------------- -_'_-_-_'- --- --------- --------- -------- ------ -'-------------- Grants $ 0 If this amount includes foreign grants, check here ► ❑ 28a 111,181 29 ---------------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------ ------------------------------------------------------------------- ------------------------------------------- ------------------------------------------------------------- Grants $ If this amount includes foreign grants, check here ► ❑ 29a 30 ---------------------------------------------------------------------------------------------------------------------------------------------- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ----------------------------------------------------- ----------------- ---------------------------------------------------------------------- (Grants $ ) If this amount inclludes forei n rants, check here ► ❑ 30a 31 Other program services (describe in Schedule O) Grants $ 0 If this amount includes foreign grants, check here ► ❑ 31a 0 32 Total program service expenses (add lines 28a through 31a) . ► 32 111,181 List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated —see the instructions for Part IV) Check if the organization used Schedule O to respond to any question in this Part IV . ❑ (b) Average (c) Reportable (d) Health benefits, (a) Name and title hours per week compensation contributions to employee (a) Estimated amount of devoted to position (Fors W-2/1099-MISC) benefit plans, and other compensation (if not paid, enter -0-) defamed compensation John Whiston ------------------------------------------------------------------ 2.00 0 0 0 President Richard Grugin______________________________________________________ 3.50 0 0 0 Secrets !Treasurer Dorothy Whiston____________________________________________________ 3.00 0 0 0 Director Heather Erwin 2.30 0 0 0 Director Jeremy _Flaming----------------------------------------------------- 0.25 0 0 0 Director Dale Helling---------------------------------------------------------- 5.00 0 0 0 Director Doren Walker------------------------------------------------------- 1.50 0 0 0 Director Jason --Knox ---------------------------------------------------------- 0.25 0 0 0 Director -Me-1-Shaw ------------------------------------------------------------_ 0.50 0 0 0 Director Dan Tallman--------------------------------------------------------- 1.40 0 0 0 Director Royceann Porter 0.25 0 0 0 Director -------------------------------------------------------------------------- Form 990-EZ (2020) Form 990-EZ (2020) Page 3 JiM Other Information (Note the Schedule A and personal benefit contract statement requirements in the instructions for Part V.) Check if the organization used Schedule 0 to respond to any question in this Part V ❑ Yes No 33 34 35a b c 36 37a b 38a b 39 a b 40a b c d e 41 42a b c 43 44a b c d 45a b Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule 0 . . . . . . . . . . . . . . . . . . . 33 Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization's name. Otherwise, explain the change on Schedule 0. See instructions . . . . . . . . . . . . . . . . . . . . . . 34 Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? . . . . . . . . . . . . 35a If "Yes" to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule 0 35b Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III . . . . . 35c Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If "Yes," complete applicable parts of Schedule N . . . . . . . . . . . . . 36 1 1 1 Enter amount of political expenditures, direct or indirect, as described in the instructions ► I 37a 1 0 Did the organization file Form 1120-POL for this year? . . . . . . . . . . . . . . . . . . 37b -i Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee; or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return? 38a If "Yes," complete Schedule L, Part II, and enter the total amount involved . . . . 38b Section 501(c)(7) organizations. Enter: Initiation fees and capital contributions included on line 9 . . . . . . . . . . 39a Gross receipts, included on line 9, for public use of club facilities . . . . . . . 39b Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under: section 4911 ► o ; section 4912 ► o ; section 4955 0- Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I 40b Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 . . . . . . . . . . . . . . . . . . . . . . . ► o Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed by the organization . . . . . . . . . . . . . . . . ► 0 All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T . . . . . . . . . . . . . . . . . . . . . 40e List the states with which a copy of this return is filed ► The organization's books are in care of ► Michelle Heinz__ ___ _ __ _ Telephone no. ► 319338.7996 Located at ► 500_North Clinton Streets Iowa city, IA 52240______________________________________ ZIP + 4 ► ________ 52240 At any time during the calendar year, did the organization have an interest in or a signature or other authority over Yes No a financial account in a foreign country (such as a bank account, securities account, or other financial account)? 42b If "Yes," enter the name of the foreign country ► See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). At any time during the calendar year, did the organization maintain an office outside the United States? 42c If "Yes," enter the name of the foreign country Do - Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041—Check here . . . ► ❑ and enter the amount of tax-exempt interest received or accrued during the tax year . . . . . ► 143 Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed instead of Form 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completed instead of Form 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . Did the organization receive any payments for indoor tanning services during the year? . . . . . . . If "Yes" to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an explanation in Schedule 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a controlled entity within the meaning of section 512(b)(13)? . . . . . . . Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . 145b I I Form 990-EZ (2020) 44a 44b Form 990-EZ (2020) Page 4 Yes No 46 Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I . . . . . . . . . . . . . 46 amu—section 501(c)(3) Organizations Only All section 501(c)(3) organizations must answer questions 47-491D and 52, and complete the tables for lines 50 and 51. Check if the organization used Schedule O to respond to any question in this Part VI . . . . . . . . . ❑ 47 Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II . . . . . . . . . . . . . . . . . . . . . 48 Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E . . . . 49a Did the organization make any transfers to an exempt non -charitable related organization? . . . . . . b If "Yes," was the related organization a section 527 organization? . . . . . . . . . . . . . 49b 50 Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees, an employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None." (a) Name and title of each employee (b) Average hours per week devoted to position (c) Reportable compensation (Forms W-2/1099-MISC) (d) Health benefits, contributions to employee benefit plans, and deferred compensation (a) Estimated amount of other compensation None ------------------_-___----------------_-___--------------- - ------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------- f Total number of other employees paid over $100,000 . . . . ► 51 Complete this table for the organization's five highest compensated independent contractors who each received more than $100.000 of compensation from the organization. If there is none, enter "None." (a) Name and business address of each independent contractor (b) Type of service (c) Compensation d Total number of other independent contractors each receiving over $100,000 . . ► 52 Did the organization complete Schedule A? Note: All section 501(c)(3) organizations must attach a completed Schedule A Ill ❑ Yes ❑ No . . . . . . . . . . . . . . . . . . . . . . . . . . Under penalties of perjury, 1 declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Sign Here / Signature of officer Michelle Heinz, Executive Director Date ' Type or print name and title Paid Preparer Print/Type preparer's name Susan Stutzel Preparer's signature Date Check ❑ if self-employedi PTIN P01086739 Use Only Firm's name ► S Stutzel CPA Firm's EM ► Firm's address ► 1529 Indian Avenue, Tipton, IA 52772 Phone no. 563.886-4533 May the IRS discuss this return with the preparer shown above? See instructions . ► ❑ Yes ❑ No Form 990-EZ (2020) SCHEDULE A OMB No. 1545-0047 Public Charity Status and Public Support �020 (Form 990 or 990-EZ) Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Department of the Treasury ► Attach to Form 990 or Form 990-EZ. • , • , . , Internal Revenue Service ► Go to www.in.gov/Form990 for instructions and the latest information. Name of the organization I Employer identification number INSIDE OUT REENTRY INC 47.5350218 aji 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.) 1 ❑ A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 ❑ A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).) 3 ❑ A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 ❑ A 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: --- bW—Ji---------------------------versity o--------------perated by -a governmental described -- 5 ❑ An 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 11.) 6 ❑ A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 ❑ An 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 ll.) 8 ❑ A community trust described in section 170(b)(1)(A)(vi). (Complete Part 11.) 9 ❑ An 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: --------------------------------------------------------------------------------------------------------------- l------------gros----- 10 ❑ An organization that normally receives (1) more than 331r3% 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 331i3% 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. a ❑ Type 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. b ❑ Type 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. c ❑ Type 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. d ❑ Type 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. e ❑ Check 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). (1 Name of supported organization (11) EIN (111) Type of organization (described on lines 1-10 above (see instructions)) gv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (w) Amount of other support (see instructions) Yes No (A) (B) (C) (D) (E) Total For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 11285E Schedule A (Form 990 or 990-EZ) 2020 Schedule A (Form 990 or 990-EZ) 2020 Page 2 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) ► a 2016 b 2017 c 2018 d 2019 a 2020 Total 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . . . 16,536 56 749 105,652 142,762 161,263 482,962 2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf . . . . 0 0 0 0 0 0 3 The value of services or facilities furnished by a governmental unit to the organization without charge .... 0 0 01 0 0 0 16,536 56,749 105,652 142,762 161,263 482,962 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 4 482,962 Section B. Total Support Calendar year (or fiscal year beginning in) ► (a) 2016 (b) 2017 (c) 2018 (d) 2019 (e) 2020 (f) Total 16,536 56,749 105,652 142,762 161,263 482,962 7 Amounts from line 4 . . . . . . 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources . . . . . . . . o 0 0 0 0 0 9 Net income from unrelated business activities, whether or not the business is regularly carried on . . . . . . 0 0 0 0 0 0 10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) . . . . . . . 0 01 3,3001 402 0 3,702 M I It 486,664 11 Total support. Add lines 7 through 10 12 Gross receipts from related activities, etc. (see instructions) . . . . . . . . . . . . 112 I 0 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 . . . . . . . . . . . . . . . . . . . . . . . . . ► ❑ 'action C. Computation of Public Support Percentage 14 Public support percentage for 2020 (line 6, column (f), divided by line 11, column (f)) . . . . 14 99.24 % 15 Public support percentage from 2019 Schedule A, Part II, line 14 . . . . . . . . . . 15 98.86 % 16a 331i3% 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 331i3% support test-2019. If the organization did not check a box on line 13 or 16a, and line 15 is 331m% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . ► 17a 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ► 77 Schedule A (Form 990 or 990-EZ) 2020 Schedule A [Fwm 990 m 99o-EPI 2o20 Page 3 LEM Support Schedule for Organizations Described in Section 5D9(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 Calendar year (or fiscal year beginning in) ■ 2016 2017 c 2018 2019 a 2020 M Total t Gifts, grants, contributions, and membership fees rac*vod. Po rot include any "unusual grants -"I 2 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 . . . 3 Gross receipts from activities that are riot an unrelated trade or business under section 513 4 Tax revenues levied for the organizations benefit and either paid to or expended on its behalf . . . 5 The value of services or facilities furnished by a governmental unit to the organization without charge . . . . 6 Total. Add lines 1 through 5 . . . . 7a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 OF I % of the amount on line 13 for the year c Add lines 7a and 7b . . . . . . 8 Public support (Subtract line 7c from line 6.) . . . . . . . . . . Section B. Total Support Calendar year (or fiscal year beginning In) ■ 2016 2017 c 2018 (l 2019 a 202Q M Total 9 Amounts from line 6 10a Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from sirrlllar sources . b Unrelated business taxable income peas section 511 taxes) from buslnemes aCquired after June 30, 1975 . - - . c Add lines 10a and 10b - - - - - 11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part Vt.) . 13 Total support (Add II nes 9, 10c, 11, and 12-) - . - - - - . - - - 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 pine S, column M, divided byline 13, column (fy) . . - - 1 15 % 16 Public suaoort nercentaoe from 2019 Schedule A- Part III- line 15 - - - - - - - - - - - t8 % Section D. Computation of Investment Income Percentage 17 t8 19a Investment income percentage for 2k20 (line 10c, column n. divided byline 13. column (fl) . . 17 Investment income percentage from 2019 Schedule Py Part III, line 17 - - . - - . - - . - I la 331m% support tests-2020. If the organization did not check the box on line 14, and line 15 is more than 331;3%, 17 is not more than 331 n%, check this box and step here. The organization qualifies as a publicly supported organization and line . ■ b 33h s% support tests-2019. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33%%, and line 13 is not more than 33113%, check this box and stop here. The organization qualifies as a publicly supported organization ■ iz 20 Private foundation. If the organization did not check a box on line 14, 19a, or 191b. check this box and see instructiorm ■ Schedule (Form 990 or 990-EA 2M Schedule A [Fwm 999 w 99o-Ez12o2a Page 4 MoM 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 S. If you checked box 12b, Part I, complete Sections A and C. It 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 Su000rtino Organizations Yes I No 1 Are all of the organization's supported organizations listed by name In the organization's governing documents? If "No," describe In Part W how the supported organizations are designated- if designated by class or purpose, describe the designation. ff historic and continuing relationship, explain. 2 Did the organization have any supported organization that does not have an IRS determination of status under section 509(aXl) or (2)? If `Yes," explain in Part W how the organization determined that the supported organzation was described in section 509(aXI) or 0. 3a Did the organization have a supported organization described in section 501(cX4), (5), or (6)? if "Yes," answer lines 3b and 3c below. b 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 Vf when and crow the organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B)i purposes? if "Yes,"explain in Part W what controls the organization put in place to ensure such use- 3a 4a Was any supported organization not organized in the United States ("foreign supported organization'? If "Yes,"and ffyou checked box 12a or 12b in fart f, answer lines 4b and 4c below. 4a b Did the organization have ultimate control and discretion In deciding whether to make grants to the foreign supported organization? If "Yes," describe in Part W how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. 4b c 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 W what controls the organization used to ensure that all support to the foreign supported organization was used exclusivety for secton 170(c)(2)(9) purposes. Sa Did the organization add, substitute, or remove any supported organizations during the tax year? ff "Yas," answer lines 5b and Sc below (f applicable). Also, provide detail Fri Part W, inctuding (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (n) the reasons for each such Acton; (iii) the authority under the organization's organizing document authorWng such action; And {v) haw the action was accompllshed (such as by amendment to the organizing document)- sa b Type t or Type II only. Was any added or substituted supported organization part of a class already designated in the organizatbn's organizing document? 5b c Substitutions only. Was the substitutian the result of an evert beyor d the organization's control? 5c 6 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 Wes,"provide detail in Part Vf. 5 7 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? ff "Yes," complete Part I of Schedule L (Form 990 or 93Q-EZy_ 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If "Yes,"compfefe Part I of Schedule t (Form 990 or 990-EZ). g 9a 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 W. 9a b 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? ff "Yes," provide detail in Part Vl. 9b c 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 W. 90 10a Was the organization subject to the excess business holdings rules of section 4943 because of section 494* (regarding certain Type 11 supporting organizations, and all Type III non -functionally integrated supporting organizations)? If "Yes,"answer line IOb below- 10a b Did the organization have any excess business holdings in the tax year? Rise Schedule Cr Form 4720, to determine whether the organization had excess business holdings.) 10b Schedule A tPorm 990 or 990-E2i 2020 3che0uleA (Fwm 990 w sso-E41 Ozu Page 5 11 Has the organization accepted a gift or contribution from any of the following persons? a A parson who directly or indirectly controls, either alone or together with persons described in lines 11 b and 11c below, the governing body of a supported organization? b A family member of a person described in fine i 1 a above? c A 35% controlled entity of a person described in line 11a or 11b above? N "Yes" to line i Ia, f fb, or f 1c, provide detail In Part 160. Section B. 1 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 Aart VI how the supported otgaNzation(s) effectively operated, supervised, orconlro0ed the organization's activitie& if the organization had more than one supported organization, descrlhe haw the powers to appolint andlorremove officers, directors, or trustees were allocated among the supported organimforrs and what condEons or Iasfi'Ctipns, dany, applied to such powers during the tax year- s bid 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 W how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. 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)? ff "Nor "describe in Part W how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organizabonis). 1 bid the organization provide to each of Its supported organizations, by the last day of the fifth month of the organization's tax year, (P) 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 (ii) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? 2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organtzatiort(s) or [i) serving on the governing body of a supported organization? If "No," explain in Part Vl how the organization maintained close and continuous working relationship with the supported orgarNzattonis]. 3 By reason of the relationship described in line 2, above, did the organization's supported organizations have a significant voice in the organlzation's investment policies and in directing the use of the organlzation's income 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. :R 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 lute 3 below. c ❑ The organization supported a governmental entity. Describe in Part Vl how you supported a governmental entity (see instructions 2 Activities Test. Answer limes 29 and 2b below. Yes No a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organlzation(s) to which the organization was responsive? if "Yes,"then in Part 10 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 ail of its activities. 2a b Did the activities described in line 2a, above, constitute activities that, but for the organization's involvement, one or more of the organizatlon's supported organizatlon(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. 2h 3 Parent of Supported Organizations. Answer lines 3a and 3b below. a 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. 3a b 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. 3b Schedule A (Form 990 or 990-EA 21120 3che0uIeA [Ewm 990 w 990-E4 2020 Page 6 TNon-Functionally Integrated 609(a)(3) Supporting Organizations 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 [optlonaq t Net short-term capItal gain 1 2 Recoveries of prior -year distributions 2 3 Other gross income see instructions 3 4 Add Ilnes 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) ti 7 Other expenses see instructions 7 8 Adjusted Not Income subtract lines 5, 8, and 7 from Ilne 4 $ Section B—Minimum Asset Amount (A) Prior Year (B) Current Year (optional) 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 is b Average monthly cash balances 1b c Fair market value of other non -exempt -use assets 1c d Total add lines 1 a, 1 b, and 1c 1d Discount claimed for blockage or other factors e {explain in detail in Part W: le 2 Acquisition indebtedness applicable to non -exam t-use assets 2 3 Subtract. Ilne 2 from line 1 d- 3 4 Cash deemed held for exempt use. Enter 0.015 of Ilne 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 q 8 Section C—Distributable Amount Current Year t Adjusted net Income for prior year from Section A, line 8, column A 1 2 Enter 0.65 of line 1. 2 3 Minimum asset amount for p6or year Urom Section B. line 8, column A 3 4 Enter greater of Ilne 2 or Ilne 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}. 8 7 ❑ Check here if the current year is the organization's first as a non-functonally integrated Type III supporting organization (see instructions). Schedule A (Form 990 or 990-EZ) 2020 SCheauleA (FCam 990 w 990-E4 2020 Page 7 TNon-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 4uallfied set -aside amounts(prior IRS approval requIred— vide details in Part 5 6 Other distributions {describe in Part VI}. See instructions. B 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 VA, See instructions- B 9 Distributable amount for 2020 from Section C. line 6 9 10 Llne 8 amount divided by Ilne 9 amount 10 Section E—Distribution Allocations (see instructions) Excess Di tributions fill 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 an , to 2020 a From 2015 . b From 2016 . c From 2017 d From 2018 - e From 2019 f Total of lines 3a through 3e 9 Applied to underdlstributions of prIor years h Applied to 2020 distributable amount i Carryover from 2015 not applied see instructions J Remainder. Subtract lines 39, 3h, and 3€ from line 31. 4 Distrlbutlons for 2020 From Section D, line 7: y a Applied to underdMributions of prIor years b Applied to 2020 distributable amount c Remainder. Subtract lines 4a and 4b from line 4- Remaining underdlstrlbutions for years prior to 2020, if 5 any. Subtract IInes 3g and 4a from line 2. For result greater than zero, explain in Part W. See instructions. B Remalning underdlstrlhutions for 2020- Subtract €Ines 3h and 4h from Ilne I. For result greater than zero, explain in Part IR. 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 SchMuhe A {Form 990 or 990-E2j 2020 Schedule A (Form 990 or 990-EZ) 2020 Page 8 LiUM 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. Part 11. Line 10 - Other oroaram related income. Schedule A (Form 990 w 9B0-tZ) 2020 SCHEDULE O Supplemental Information to Form 990 or 990-EZ (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. Department of the Treasury ► Attach to Form 990 or 990-EZ. Internal Revenue Service ► Go to w Jrs.gov/Form990 for the latest information. OMB No. 1545-0047 1 2020 Name of the organization Employer identification number INSIDE OUT REENTRY INC 1 47-5350218 For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 51056K Schedule 0 (Form 990 or 9912020 Schedule O, Statement 1 INSIDE OUT REENTRY INC Form: Form 990-EZ(2020) Page:1 Reasonable Cause Explanations Explanation An extension was Drooeriv filed. El N: 47-5350218 Header Section Page:1 Schedule O, Statement 2 INSIDE OUT REENTRY INC Form: Form 990-EZ(2020) EIN: 47-5350218 Page: 1 Part I, Line 16 Other Expenses Structured Explanation Description Amount Participant Assistance 21,945 Special Projects 3,197 Insurance 4,017 Community Meetings 990 Information Technology 1,945 Other 1,085 Total: 33,179 Page:2 Schedule O, Statement 3 INSIDE OUT REENTRY INC Form: Form 990-EZ(2020) El N: 47-5350218 Page: 2 Part II, Line 26 Other Liabilities Structured Explanation Description EOY Amount Payroll Liabilities 3,044 Total: 3,044 Page:3 Schedule O, Statement 4 INSIDE OUT REENTRY INC Form: Form 990-EZ(2020) Page:2 Primary Exempt Purpose Primary Exempt Purpose EIN: 47-5350218 Part III The mission of Inside Out is to support people involved in the criminal legal system in changing from the inside out, and to educate the public, in order to promote healing, restore relationships and achieve success in the community. To fulfill our mission, Inside Out Reentry assists people with housing, employment, healthcare and behavioral healthcare, transportation, education and basic life skills, both directly and by referral. We provide a supportive community to promote pro -social living, accountability, and personal awareness through mentoring, weekly meetings with life skills classes and workshops, volunteer opportunities, and social activities. In addition, criminal justice reform and education for the wider community on the struggles and challenges of returning citizens have been key components of Inside Out Reentry's work since its inception. Page:4 Schedule 0, Statement 5 INSIDE OUT REENTRY INC Form: Form 990-EZ (2020) Page 2 First Program Service Accomplishments Description Description Elhl: 475350218 Part III, Line 28 housing, employmenl, healthcare (especially behavioral health) bansporlabon, education and basic life skills, both directly and by referral. We provide a supportive Community to promote pro-soclaI Hving, "ountablilly, and personal awareness through mentoring, weekly meetings with life skills classes and workshops, volunteer opportunities, and social activities. In addition, criminal justice reform and aducation for the wider community on the struggles and challenges of retuming cirtizens have been key components of 10'5 work since tta inception. We provide the following core services to cilizens return Ing from Incarcecatlon, or wllh significant Crmilnal legal InvoNement, and their faml Iles! Individualized Reentry Planning Employment - asslelance with job searches, applications, resumes, interviewing skills, collaboration wth local jobs programs. Housing - assistance with housing searches, applications, credit Checks, referrals to housing assistance programs; financial assistance with initial rent and deposit with Johnson County Housing Trust Funding Memoring - one-tOOne Tutoring - HISET (OFD) preparallons I-Ife Skills - financlal Iltemoy, computer literacy, healthy miatlonships, cornmunication Community Meetings • weekly support group, topics include goal setting, dealing with advarsity, mindfulness, healthy living and more Additiwral Group Programming - peer Recovery Group, seasonal Writers Workshop Identification, Medicaid, Health Insurance - assistance with applicatlons and referrals Referrals and Support -Menial health, substance use, and healthcare (inducing accompaniment to appolntmenis as needed) In FY21. IO served over 168 people in the community. There ware 273 total visits to our Resource Center from 90 different individuals seeking assistance, 1n April 2021 we reopened the dmp-in center after having visits by appointment only due to COVID-19. In addition to the people served in the Community, we oommunloaled via Corr4lnks (prison emall system) and letters to 149 Individuals who were Incarcerated to assist with reentry Planning receiving more than total 1991 messages. Weakly Community Meetings: 70 different individuals attended Hope House groups: (Meetings were suspended 11 months of the year due to COVID) July 2021: 12 individuals attended Coffee and Connections: 5 people attended peer recovery meeling5 We helped 47 Iridlvlduals search for housing. Of those we helped, 70% obtalned stable, safe housing. We helped 12 low -Income people with deposiMrent with pass -through grant from HTFJC 38 individuals received information on financial literacy 59%of individuals reported being able to increase income 70%of individuals reported stable employment Due to the COVI4-19 global pandemic, fO continued to utilize phone -based case management in FY21. 10 engage& to concentrated outreach to those who have Hmited access 10 resources to make sure they know of emergency funding options, are informed about how to protect themselves, provide employment resources, check on their mental health, and slay connected. IO maintains excellent individual contact with our participants during this pandemic. In FY21, Inside Out exchanged 3,080 calls, emails and texts with 247 individuals. IQ asslst& individuals with creating resumes, appfying fix employment, and seeking workforce Iralning. With 10 support, many participants found and maintained employment. Several individuals we assisted found jobs after being unemployed, and a couple of others received promotions at their jobs. In addition to working with individuals in our Resource Center and at weekly community meetings. 10 continues outreach with individuals who are currently incarcerated or under supervision. We bellove this preparallon has a major impact upon their success upon release- to March 2020, the Iowa Department of Corrections suspended visitations. In response 10 not being able to visit the correctional and residential facilities, we've increased our outreach via email and mail to Continue supporting individuala in preparing for their release. IO also held educational and advocacy events in FY21. We hosted a quarterly forum series oriented around reentry, oultivating a suppodlve Community for returning Cllkzene, and offering educational and empowerment opportunities for returning citizens. Three of the forums were designated for the public, and the fourth, an Entrepreneurship Workshop for IO members directly. The three forums were on the following: women in reentry, impacts of incarceration on families and children. and restorative justice, At the three public events 10 had a total attendance of 313- Page 5 Agenda Item #5 CFR 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. 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 FLIP October 7, 2022 Agency: Free Lunch Questions: 1. Form C lists a negative carryover balance of almost-$700,000 for FY23. Is this accurate? No, it is not accurate. Multiple misunderstandings occurred on Form C. The table below reflects a revised version of the Fund Balance. Fund Balance FY21 FY22 FY23 Revenue 116,641.70 85,831.12 98,365 Carryover 6,010.S7 33,307.06 -13,446.82 Total oper bal 122,652.27 119,138.18 84,918.18 Less total exp 89,345.21 132,585 137,098.00 Ending balance 33,307.06 -13,446.82 -52,179.82 Less restricted bal Carryover bal 33,307.06 -13,446.82 Additionally, the numbers listed in the Reserve Funds columns are about half what they should be. Free Lunch Program holds two CDs, each of which is over $50,000. 2. What are the plans to fill the budget shortfall? The deficit budget for FY23 is to a certain extent intentional; it reflects an awareness that Free Lunch Program is finding its footing on new ground with two fairly new co -directors and a changing volunteer base. Where the program was sustained for years by committed regular teams, we are now seeing an increase in one-time volunteers, which affects staffing requirements. FY23 will hopefully close out this period of adjustment; by then, we will be fully equipped for our new normal. In the meantime, we are engaged in efforts to fill the budget shortfall. FLIP only began actively fundraising in the last year. Before that, we applied for the same few grants and did not directly ask the community for money- a method which sustained the organization for years and gave us enough savings to get us through the pandemic deficits. Now that we have a staff member dedicated to fundraising, we are applying to different grants, doing outreach to the community, October 7, 2022 and pursuing other means of fundraising. Considering how we've sustained ourselves in the past, we believe that this change will, in time, result in more funds than ever before. 3. Is it possible for Free Lunch to submit the total number of meals served each year for the last three years? FY20: 36,663 meals served FY21: 29,037 meals served (when we switched to takeout only and closed the dining room, it primarily affected this period) FY22: 30,177 meals served 4. Please submit the agency's most recent 990, audit, or board approved financial statements. See attached. Agenda Item #5 FLP Free Lunch Program Meal Counts by Fiscal Year July 1, 2021 to June 30, 2022 2021-7 2243 2021-8 2315 2021-9 2286 2021-10 2440 2021-11 2415 2021-12 2244 2022-1 2398 2022-2 2441 2022-3 2871 2022-4 2674 2022-5 2726 2022-6 3124 TOTALFY22 30,177 July 1, 2020 to June 30, 2021 2020-7 2622 2020-8 2383 2020-9 2471 2020-10 2367 2020-11 2182 2020-12 2787 2021-1 2252 2021-2 1963 2021-3 3294 2021-4 2672 2021-5 1947 2021-6 2097 TOTAL FY21 29,037 July 1, 2019 to June 30, 2020 2019-7 3,571 2019-8 2,923 2019-9 3,352 2019-10 3,387 2019-11 2,984 2019-12 3,394 2020-1 2835 2020-2 3124 2020-3 3294 2020-4 2672 2020-5 2636 2020-6 2491 TOTAL FY20 36,663 Supporting Documents (may need to request access) FY20 FY21 FY22 Agenda Item #5 FLIP United Way calculations FY21 FY22 FY23 Line no UW form line Revenues 1 Coralville 0 0 0 2 Iowa City 23,944 14,103.75 20,000 3 JC block 2,220 3,200.00 3,000 4 Other.IC 10,100 2,140.00 15,000 5 EC Mental 0 0 0 6 UWJWCalloc 7,200 7,200.00 10,000 7 UWJWCdesig 8,662.45 6,618.49 7,500 8 Comm Found 1C 6,000 10,000 0 9 Grants-fed,state,found 0 0 0 10 Fees 0 0 0 11 Fundraising events 0 0 0 12 Contributions/donations 55,989.66 41716.38 40,800 13 Interest income 2,525.59 852.5 2,065 14 Other 0 0 0 15 Total 116,641.70 85,831.12 98,365 Expenses 16 Personnel 42,743.74 74,445.49 78,912.22 17 Operational 46,601.47 58,140 50,336.88 18 Other 0 0 0 19 Total 89,345.21 132,585 129,248.88 Fund Balance 20 Revenue 116,641.70 85,831.12 98,365 21 Carryover 6,010.57 33,307.06 -13,446.82 22 Total oper bal 122,652.27 119,138.18 84,918.18 23 Less total exp 89,345.21 132,585 137,098.00 24 Ending balance 33,307.06 -13,446.82 -52,179.82 25 Less restricted bal 26 Carryover bal 33,307.06 -13,446.82 Agenda Item #5 FLP 6:14 PM Free Lunch Program 07/23/22 Profit & Loss Cash Basis July 2021 through June 2022 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 Page 1 6:14 PM Free Lunch Program 07/23/22 Profit & Loss Cash Basis July 2021 through June 2022 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 Net Income -46,753.94 -46,753.94 Page 2 s m « « N O R N y m 0 on d J L d 0 0 ` a N LL 1 7 r, 00 m CD 0 N V U7 co N N (D M N 0 0 7 V n O O O Cl N N O O t� U) 7 M N 0 7 0 0 O U7 O — — U) O V (N 0 00 N U7= m OON = O ce) It co q V O U) (h NN I� N NpOj omm 0-1 N O 6 6 V (°) 6 [D04 UD MLO o0 rl N Q7 c rm c C « OI p L R W C m m E f� v E m C LL c _a m c Y " m O c m U m 7 m m 'y O(m W mL LU C Im d W N m y� �N U R C aT.r«O N m c m O. C_ d 07 C a 7 U 7 r m C C L > 7 .0 K c Nt7O o E y a «U;U w E a d m yO w ° y ;3 > E E 'c e c o c E d >_ x p E of m m ac °1 m R m 0 10 E O c E o —' uoi E o � E w -1.2 n oY a cci (Li E m>�'rnca3'o m u ccocm (7 w o E uc•90 o«« o c y_ 3 -�U « �LyL > c+ m c mW �LL�xYY u y« 'O m p C p m p p 0 c O m pm 41 E cSMOfLL� c o�U�C9 « w a c p�� CV F t7 F c 0 o w a c — v t7 O 1 O N y d O aJL L pjs 0 Cr 7 � r N O o L a N LL T 7 7 t- N 7 V Oi L6 6 iG � N C`i N N d' 7 Ol1') OOCO O(00 7 r` co O O Lb O M OLr� O C? 00 N N M O N � In M O L n Ln Q� -It Ln O OIn7 Ln � h r N h LO M Ln m (T O C6 O O CO O O l0 N 7 N V O Ln It [t 00 N V m O (O I l- co M N N O L o Ln U)O co tiLn r 00 V-ti NM M V — N M N M m U d C L L 1 W 0 a 7 c G1 x C O CD w t c0i y N OC 0 (D VN Y x +1 N CD C e H 0> w tc<7 Y aca a OUa a sr> > E N o W r. x Lu LumEd�dLu>LL @Ma cm ° A oo u E `c`m > Eas `-" 0)a `Lr r 0) e0.W0 o o :�Luv14 �ccE c E c o 7t7 E ° a 7 R C� m A d w m u � •� G C. c W x >, O G U LL (A LL •E U •- •- w o c •- 0 7 v N Q « « « W cc a c -jOOaaaLL o a E o a O` o u m E z d z 0 La a Agenda Item #6 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: August 24, hftps:Hus06web.zoom.us/i/84303963812?pwd=VGN4aFE2dOFFL 2022 at 2pm 2JENnB2cGd'NTdFQT09 4 Applications due. September 15, 2022 at 5 m 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 October 14, from agencies. 2022 11 HCDC Q&A discussion session. October 20, Staff provide scores and funding recommendation to HCDC for 2022 at 6:30 m 12 November 1, consideration. 2022 13 Commissioner scores and funding recommendations due to staff. November 8, 2022 14 Staff to post HCDC packet with compiled score and funding November 10, information 2022 15 HCDC discusses scores, rankings, and staff recommendations. November 17, 2022 at 6:30 m 16 HCDC discusses and considers a budget recommendation to January 19, Council. 2023 at 6:30 m 17 Council considers approval of budget. Spring 2023 18 Surveys sent to Legacy Agencies for feedback on the funding Spring 2023 process. 19 FY24 funds become available. July 1, 2023 20 FY25 funds are prorated based on FY24 allocations and available July 1, 2024 budget. Schedule is subject to change.