2024-10-30T09:09:41-05:00 2023-12-31 390758449 WIPFLI LLP 2501 W BELTLINE HWY STE 501 MADISON WI 53713 990 2023-01-01 340965339 AKRON SUMMIT COMMUNITY ACTION INC AKRO 3303767730 55 EAST MILL STREET AKRON OH 44308 MALCOLM J COSTA PRESIDENT & CEO 3303767730 2024-10-29 1 0 QUINN DUGAN P02267768 6082741980 2024-10-29 2023 2024-10-15 13:58:12Z COMMUNITY ACTION AKRON SUMMIT MALCOLM J COSTA 55 EAST MILL STREET AKRON OH 44308 24790386 0 X WWW.CA-AKRON.ORG X 1966 OH TO REDUCE POVERTY AND PROMOTE SELF-SUFFICIENCY. 15 15 259 2109 0 0 42850337 24350092 425676 374604 3914 18864 243868 46826 43523795 24790386 20092283 3236697 0 0 14158752 14695266 0 0 160385 8349299 7158339 42600334 25090302 923461 -299916 11670829 9980031 7587310 6177308 4083519 3802723 X THE MISSION OF AKRON SUMMIT COMMUNITY ACTION, INC. IS TO REDUCE POVERTY AND PROMOTE SELF-SUFFICIENCY. THE BROAD OBJECTIVES OF THE AGENCY ARE: TO PROVIDE QUALITY SERVICES TO LOW-INCOME INDIVIDUALS AND FAMILIES; TO ADVOCATE FOR A POVERTY-FREE COMMUNITY; TO ASSIST FAMILIES TO BECOME SELF-RELIANT; TO STIMULATE EXPANSION OF ECONOMIC OPPORTUNITY FOR THE POOR AND THE COMMUNITY THROUGH ECONOMIC DEVELOPMENT-RELATED ACTIVITIES; TO MAXIMIZE OPERATIONAL EFFICIENCY; TO BECOME A PACESETTER FOR OTHER COMMUNITY ACTION AGENCIES BY ENCOURAGING AND IMPLEMENTING INNOVATIVE PROGRAMS; TO PROVIDE AND ENCOURAGE COMMUNITY LEADERSHIP IN MATTERS THAT AFFECT LOW-INCOME INDIVIDUALS AND FAMILIES. 0 0 13369222 0 0 THE HEAD START/EARLY HEAD START PROGRAM PROVIDES HIGH-QUALITY EARLY CHILDHOOD EDUCATION IN AGE-APPROPRIATE, NURTURING AND SECURE CENTER-BASED INFANT/TODDLER AND PRE-SCHOOL LEARNING ENVIRONMENTS. THE HOME BASED OPTION IS ALSO OFFERED FOR 24 EARLY HEAD START FAMILIES AND 20 PREGNANT MOTHERS.THE PROGRAM GOALS ARE TO PROMOTE HEALTHY PRENATAL OUTCOMES FOR PREGNANT WOMEN, ENHANCE THE DEVELOPMENT OF VERY YOUNG CHILDREN, PROMOTE HEALTHY FAMILY FUNCTIONING, AND PROMOTE SCHOOL READINESS BY ENHANCING THE SOCIAL AND COGNITIVE DEVELOPMENT OF CHILDREN AND FAMILIES WHILE FOSTERING SELF-SUFFICIENCY AND LIFE-LONG PROBLEM-SOLVING SKILLS.HEAD START/EARLY HEAD START PROVIDES EDUCATION AND EARLY CHILDHOOD DEVELOPMENT, HEALTH SERVICES, NUTRITION SERVICES, SERVICES TO CHILDREN WITH SPECIAL NEEDS AND FAMILY DEVELOPMENT SERVICES TO 1,246 LOW-INCOME CHILDREN AGES 6 WEEKS TO 5 YEARS OLD AND THEIR FAMILIES.IN ADDITION TO THE SCOPE OF SERVICES ABOVE, THE EARLY HEAD START PROGRAM ALSO PROVIDES A HOME-BASED PRE-NATAL EDUCATION/CURRICULUM TO ENROLLED PREGNANT WOMEN AND THEIR CHILDREN, PROMOTING HEALTHY PRENATAL OUTCOMES WHILE ENHANCING KNOWLEDGE OF INFANT/TODDLER DEVELOPMENT AND DEVELOPING HEALTHY FAMILY FUNCTIONING.THE ENTIRE SCOPE OF HEAD START/EARLY HEAD START SERVICES IS RESPONSIVE AND APPROPRIATE TO EACH CHILD'S AND FAMILY'S DEVELOPMENTAL, ETHNIC, CULTURAL, AND LINGUISTIC HERITAGE. 4740460 1933120 321120 COMMUNITY SERVICES:COMMUNITY SERVICE PROGRAMS PROVIDE EMERGENCY SERVICES TO LOW-INCOME FAMILIES AND INDIVIDUALS. JOB TRAINING (CDL AND OTHER) IS PROVIDED THROUGH COMUNITY SERVICES. THE AKRON SUMMIT EITC PROGRAM PROVIDES FACE-TO-FACE FREE TAX PREPARATION BY INTERNAL REVENUE SERVICE (IRS) CERTIFIED VOLUNTEERS WHO PREPARE FEDERAL, STATE, AND CITY OF AKRON RETURNS AT NO COST. THE CHORE PROGRAM PROVIDES NEEDED ASSISTANCE TO LOW INCOME ELDERLY AND DISABLED TO HELP MAINTAIN THEIR HOMES. 2580045 1303577 0 ENERGY ASSISTANCE:THE EMERGENCY HOME ENERGY ASSISTANCE PROGRAM (E-HEAP) ASSISTS LOW-INCOME HOUSEHOLDS THAT ARE THREATENED WITH A UTILITY SHUT-OFF NOTICE OR THAT HAVE RUN OUT OF BULK FUEL, SUCH AS OIL OR PROPANE.THE WINTER CRISIS PROGRAM (WCP) ASSISTS LOW-INCOME HOUSEHOLDS IN DANGER OF HAVING THEIR GAS OR ELECTRIC UTILITIES DISCONNECTED, HAVE ALREADY HAD SERVICES DISCONNECTED, OR THOSE WITH LESS THAN A TEN DAY SUPPLY OF BULK FUEL.THROUGH THE SUMMER CRISIS PROGRAM (SCP), ASSISTANCE IS MADE TO ELIGIBLE HOUSEHOLDS WITH AN ELECTRIC UTILITY PAYMENT.THROUGHOUT THE YEAR, AKRON SUMMIT COMMUNITY ACTION, INC. ALSO ENROLLS OR RE-VERIFIES GAS AND ELECTRIC UTILITY CUSTOMERS IN THE PERCENTAGE OF INCOME PAYMENT PLAN (PIPP). PIPP IS AN EXTENDED PAYMENT ARRANGEMENT THAT REQUIRES REGULATED GAS AND ELECTRIC COMPANIES TO ACCEPT PAYMENTS BASED ON A PERCENTAGE OF THE MONTHLY HOUSEHOLD INCOME. 656794 0 0 OTHER PROGRAMS AND DISCRETIONARY ACTIVITIES:HUB: THE PURPOSE OF THE PATHWAYS HUB COMMUNITY ACTION IS TO REDUCE INFANT MORTALITY IN SUMMIT COUNTY BY FOCUSING EFFORTS ON IMPROVING ACCESS TO PRIMARY CARE AND ELIMINATING SOCIAL DISPARITIES SUCH AS POVERTY, SOCIAL ECONOMIC STATUS, ACCESS TO HEALTHCARE AND OTHERS THAT ATTRIBUTE TO POOR BIRTH OUTCOMES. THE HUB ALSO OPERATES THE ADM ADDICTION HELPLINE THAT ASSISTS INDIVIDUALS SEEKING TREATMENT FOR AN ADDICTION TO ALCOHOL, DRUGS OR GAMBLING.HOME RELIEF: THE GOAL OF THE HOME RELIEF PROGRAM WAS TO ASSIST HOME OWNERS AND RENTERS WITH PAYMENTS TO PREVENT EVICTION OR FORECLOSURES WHO WERE IMPACTED BY COVID-19. HOMEOWNERS RECEIVED ASSISTANCE WITH PAYMENT FOR UTILITIES, PROPERTY TAXES, INTERNET AND OTHER HOUSING EXPENSES. THE RENTAL ASSISTANCE PROGRAM PROVIDED PAYMENTS TO LANDLORDS FOR RENT AND TO UTILITY COMPANIES FOR UTILITIES.WATER ASSISTANCE: THE LOW-INCOME WATER ASSISTANCE PROGRAM (LIHWAP) IS DESIGNED TO HELP INCOME-ELIGIBLE FAMILIES AND INDIVIDUALS WITH THEIR WATER AND WASTEWATER BILL 598893 0 42247 FOOD PROGRAMS 311250 0 11237 SENIOR SERVICES: THE FOSTER GRANDPARENT PROGRAM PROVIDES SENIORS AGE 55 AND OLDER AN OPPORTUNITY TO SERVE AS MENTORS , TUTORS AND CAREGIVERS FOR CHILDREN AND YOUTH WITH SPECIAL NEEDS. 1566937 0 53484 22256664 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 203 0 259 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MALCOLM J COSTA 3303767730 55 EAST MILL STREET AKRON OH 44308 DENNIS TUBBS CHAIR 1.00 X X 0 0 0 KELLY MCLAUGHLIN 1ST VICE CHAIR 1.00 X X 0 0 0 STEVEN MCGARRITY 2ND VICE CHAIR 1.00 X X 0 0 0 JENNIFER OBURG TREASURER 1.00 X X 0 0 0 DANNETE BOSH ALEXANDER SECRETARY (THRU 4/27/23) 1.00 X 0 0 0 BROOKE AGURS BOARD TRUSTEE 1.00 X 0 0 0 TOM BOWN BOARD TRUSTEE 1.00 X 0 0 0 CRYSTAL BURNETT BOARD TRUSTEE (THRU 1/26/23) 1.00 X 0 0 0 RON CABLE BOARD TRUSTEE 1.00 X 0 0 0 DONILEO CANNON BOARD TRUSTEE 1.00 X 0 0 0 STEVE ELLIOTT BOARD TRUSTEE 1.00 X 0 0 0 KATHLEEN FOLKERTH BOARD TRUSTEE 1.00 X 0 0 0 AMY HOPKINS BOARD TRUSTEE 1.00 X 0 0 0 WENDI KELLER BOARD TRUSTEE 1.00 X 0 0 0 PAUL KELLY BOARD TRUSTEE 1.00 X 0 0 0 INDIA MOORE BOARD TRUSTEE 1.00 X 0 0 0 JANOTT RAY BOARD TRUSTEE 1.00 X 0 0 0 MARCO SOMERVILLE BOARD TRUSTEE (THRU 9/28/23) 1.00 X 0 0 0 MALCOLM J COSTA PRESIDENT & CEO 40.00 X 211253 0 36181 RICHARD NELSON SR VICE PRESIDENT & CFO 40.00 X 191783 0 34954 AIMEE BUDNIK VICE PRESIDENT 40.00 X 119402 0 38508 ALLYSON JAMES VP HEAD START EARLY CHILDHOOD 40.00 X 117361 0 17887 WILLIAM ALFORD ASSOC HEAD START DIRECTOR 40.00 X 106725 0 6724 JESSICA HURST ASSOC HEAD START DIRECTOR 40.00 X 101230 0 23217 847754 0 157471 6 0 1 0 ACCURATE STAFFING LLC P O BOX 7971 CAROL STREAM IL 601977971 TEMPORARY STAFFING 265942 TEMPAY LLC PO BOX 789087 PHILADELPHIA PA 19178 TEMPORARY STAFFING 213807 CARDINAL MAINTENANCE ROOFING INC 180 E MILLER AVENUE AKRON OH 44301 ROOF REPAIRS AND IMPROVEMENT @BARBERTON 145550 TALLMADGE CITY SCHOOLS 486 EAST AVE TALLMADGE OH 44278 MEAL SERVICE & CLEANING 139705 CITY WIDE FACILITY SOLUTIONS 24950 COUNTRY CLUB BLVD SUITE 400 NORTH OLMSTEAD OH 44070 JANITORIAL SERVICE 111559 5 24052430 297662 914 24350092 COMMUNITY SERVICE REVENUE 624100 321120 321120 FOOD SERVICE REVENUE 624100 42247 42247 SENIOR SERVICES REVENUE 624100 11237 11237 374604 18864 18864 46826 46826 46826 24790386 374604 0 65690 3236697 3236697 474172 445959 28213 9779120 8675020 995986 108114 563408 511448 48821 3139 3533313 3108259 405975 19079 345253 299846 43567 1840 2083310 1824946 258364 1893021 1793594 99427 1821466 1635695 185771 90764 78803 11961 382811 382811 PROGRAM COSTS 648020 648020 EQUIPMENT LEASE 75292 60761 14531 163655 764 162891 25090302 22256664 2673253 160385 368985 169940 4103199 3800084 908462 1197081 82489 113722 388029 249053 5662004 3621670 2179152 2040334 167704 186824 3472809 2222993 11670829 9980031 2554430 2935165 1536035 811667 3496845 2430476 7587310 6177308 X 3757702 3518044 325817 284679 4083519 3802723 11670829 9980031 -299916 19120 0 X 0 1 X 1 1 1 X 19373213 26434429 31331422 42850337 24350092 144339493 19373213 26434429 31331422 42850337 24350092 144339493 144339493 3659 19685 2113 3914 18864 48235 3000 33598 51765 243868 46826 379057 144766785 1853132 0.99700 0.99710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 167704 21369 2249 186824 196009 50 -26186 2169 167704 178119 20275 2385 196009 160398 19704 1983 178119 135949 26354 1905 160398 1.00000 0.00000 0.00000 1 0 30687 30687 2567015 488132 2078883 865272 162000 703272 2199030 2971538 -772508 2040334 OPERATING LEASE RIGHT-OF-USE ASSETS 2222993 2222993 OPERATING LEASE OBLIGATION 2430476 2430476 X 24990199 19120 180693 199813 24790386 0 24790386 25270995 180693 180693 25090302 0 25090302 PART V, LINE 4: AKRON SUMMIT COMMUNITY ACTION, INC.'S (ASCA) ENDOWMENT CONSISTS OF A BOARD-DESIGNATED ENDOWMENT. ASCA'S ENDOWMENT FUND IS HELD BY THE AKRON COMMUNITY FOUNDATION (ACF) AND, THEREFORE, ASCA HAS A BENEFICIAL INTEREST IN ASSETS HELD BY ANOTHER. ACF HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO PRESERVE THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS ARE INVESTED IN A MANNER TO PROTECT PRINCIPAL, GROW THE AGGREGATE PORTFOLIO VALUE IN EXCESS OF THE RATE OF INFLATION, AND ACHIEVE AN EFFECTIVE ANNUAL RATE OF RETURN THAT IS EQUAL TO OR GREATER THAN THE DESIGNATED BENCHMARKS FOR THE VARIOUS TYPES OF INVESTMENT VEHICLES AND TO ENSURE THAT ANY RISK ASSUMED IS COMMENSURATE WITH THE GIVEN INVESTMENT VEHICLE AND ASCA'S OBJECTIVES. PART X, LINE 2: AKRON SUMMIT COMMUNITY ACTION, INC. (ASCA) IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. ASCA HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. 1 CLIENT UTILITIES 10327 1907034 CLIENT RENT & MORTGAGES 235 900273 CLIENT OTHER HOUSING EXPENSES 289 372122 CLIENT ENERGY SUPPLIES 233 57268 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS THROUGH COMPLIANCE WITH THE FUNDING SOURCE REQUIREMENTS. X X X X 0 0 0 0 0 0 0 0 0 MALCOLM J COSTA PRESIDENT & CEO 197755 0 8000 0 5498 0 13359 0 22822 0 247434 0 0 0 RICHARD NELSON SR VICE PRESIDENT & CFO 190968 0 0 0 815 0 12132 0 22822 0 226737 0 0 0 AIMEE BUDNIK VICE PRESIDENT 119247 0 0 0 155 0 7590 0 30918 0 157910 0 0 0 MALCOLM J COSTA TRUSTEE OF GOHIO 2809883 THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF AKRON SUMMIT COMMUNITY ACTION, INC. (ASCA) IS ALSO THE TRUSTEE OF GREATER OHIO HEALTH AND WELFARE VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION PLAN (GOHIO VEBA), THAT PROVIDES HOSPITAL, MEDICAL, SURGICAL, VISION, DENTAL, AND PRESCRIPTION DRUG COVERAGE FOR ASCA. THE PLAN MAINTAINS SPECIFIC AND AGGREGATE STOP LOSS REINSURANCE TO GUARANTEE ITS FINANCIAL STABILITY. THE PLAN IS SUBJECT TO THE PROVISIONS OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA). 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE BEFORE IT IS ULTIMATELY APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C AKRON SUMMIT COMMUNITY ACTION, INC. BOARD MEMBERS ARE TO DISCLOSE IN WRITING TO THE ENTIRE BOARD ANNUALLY IF THEY, OR ANY MEMBER OF THEIR IMMEDIATE FAMILIES, OR ANY ORGANIZATION WITH WHICH THEY ARE AFFILIATED, PRESENTLY TRANSACT BUSINESS WITH AKRON SUMMIT COMMUNITY ACTION, INC. OR MIGHT REASONABLY BE EXPECTED TO DO SO IN THE FUTURE. ANY INDIVIDUAL WITH AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST IS RECUSED FROM DISCUSSION AND VOTING ON THE MATTER TO WHICH THE CONFLICT RELATES. FORM 990, PART VI, SECTION B, LINE 15 AKRON SUMMIT COMMUNITY ACTION, INC. COMPARES KEY EMPLOYEE COMPENSATION TO OTHER ORGANIZATIONS FOR REASONABLENESS BY REVIEWING OTHER ORGANIZATION'S FORM 990S AND PARTICIPATING IN SALARY STUDIES. THE ORGANIZATION HAS AN ANNUAL WAGE COMPARABILITY STUDY DONE FOR THE PRESIDENT & CEO SALARY INDICATING THAT THE PRESIDENT & CEO IS BEING PROPERLY COMPENSATED. COMPENSATION DECISIONS ARE THEN MADE BY BOARD MEMBERS WITHOUT A CONFLICT OF INTEREST. THE BOARD RETAINS DOCUMENTATION OF THE DELIBERATION AND FINAL DECISION REGARDING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.