2024-11-11T16:22:11-05:00 2023-12-31 990 2023-01-01 800860415 Servants of Shelter of Koochiching County % Pat Bjorum SERV 2182852092 1602 2nd Ave West International Falls MN 56649 Patricia Bjorum Board Chair 2024-11-11 2023 2024-10-15 13:58:12Z X Pat Bjorum 1602 2nd Ave West International Falls MN 56649 430647 false X https: www.servantsofshelter.org X 2009 MN Support people who struggle with lack of housing as well as unaffordable housing to improve their lives. 8 8 11 25 0 0 232155 336389 38804 93792 114 466 0 0 271073 430647 0 13959 0 0 115426 160269 0 0 2547 185649 143402 301075 317630 -30002 113017 545376 646325 220989 208921 324387 437404 we are a community-based nonprofit 501c3 that upholds the dignity of persons in need of temporary shelter permanent supportive housing supportive services and resources. false true 133652 4658 133285 Homeless shelter and supportive services - includes non resident support in form of hotel rooms gas cards food cards personal care and hygiene as well as prescription help and document assistance for ids and registrations. Here are our accomplishments for 2023: Provided 5,648 nights of emergency shelter Added: support services including haircut program mini food shelf harm reduction supplies Coordinated Point in Time Count and Wilder Homeless Study for Koochiching County Provided the primary access point for Coordinated Entry in Koochiching County 85578 1716 93692 Hud rentals with supportive services. Provide 17 Permanent Supportive Housing Units. . Added: support services including haircut program mini food shelf harm reduction supplies. 56688 7585 46015 Drop in Center for non-resident homeless to access kitchen and bath facilities and provide congregate dining and living areas for homeless and rental residents. Programs are offered to our guests including painting classes cooking classes and music classes. We offer congregate dining on holidays and generally try to create an environment conducive to building comradery. We also provide financial assistance in terms of grocery cards gas cards prescription support etc. 0 60000 60000 In addition to program revenue a grant of $60,000 was received from a foundation to assist with remodeling costs. All expenditures were capitalized so there are no expenses 0 60000 60000 275918 true false false false false false false false false false true false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 0 0 false 11 true false false false false false false false 0 false false false false false false X 8 8 false false false false false false false true true false false true true false true true true true true false MN X Ariana Daniel 2182852092 1602 2nd Ave West International Falls MN 56649 Ariana Daniel Executive Director 35.00 0.00 X 38100 0 38100 Elaine Johnson Vice Chair 2.00 0.00 X 0 0 0 Deborah Arnold Secretary of Board 5.00 0.00 X 0 0 0 Mel Mattsen Treasurer 5.00 0.00 X 0 0 0 Pat Bjorum Board Chair 5.00 0.00 X 0 0 0 Julie Jaksa Board Member 5.00 0.00 X 0 0 0 Cynthia Warren Board Member 2.00 0.00 X 0 0 0 Julie Schumacher Board Member 2.00 0.00 X 0 0 0 Dee Dee Thompson Board Member 2.00 0 X 0 0 0 38100 0 38100 0 false false false 1741 0 7150 0 167855 159643 0 336389 Rental and leasing services-tenant share 532000 42338 42338 0 0 Rental and leasing services - hud subsidy 532000 51354 51354 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 100 0 0 93792 466 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 430647 93792 0 0 0 0 13959 13959 0 0 0 0 38100 14586 23514 0 0 0 0 0 103748 103748 0 0 1127 432 695 0 6162 3829 2333 0 11132 9289 1843 0 0 0 0 0 1033 0 0 1033 5299 1503 3796 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 308 0 308 0 8906 4408 2984 1514 0 0 0 0 0 0 0 0 82522 82522 0 0 1176 462 714 0 0 0 0 0 1298 446 852 0 7556 6276 1280 0 0 0 0 0 17587 17587 0 0 14285 14015 270 0 Permanent Supportive Housing Supplies 1336 1336 0 0 0 0 0 0 Bad debt 1000 1000 0 0 0 0 0 0 1096 520 576 0 317630 275918 39165 2547 0 0 0 0 111026 177199 7875 7954 19234 31616 0 0 0 0 0 0 0 0 0 0 4134 6079 474133 50656 403107 423477 0 0 0 0 0 0 0 0 0 0 545376 646325 8968 12898 0 0 0 0 0 0 0 0 0 0 209621 192123 0 0 2400 3900 220989 208921 X 268137 303530 56250 133874 324387 437404 545376 646325 113017 0 0 0 0 0 X false false false X 112340 243513 90991 332948 336489 1116281 0 0 0 0 0 0 11318 8070 12698 52190 93692 177968 0 0 0 0 0 0 0 0 0 0 0 0 123658 251583 103689 385138 430181 1294249 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1294249 2 9 3 114 466 594 0 0 0 0 0 0 2 9 3 114 466 594 0 0 0 0 0 0 0 0 0 0 0 0 123660 251592 103692 385252 430647 1294843 0.9995 0.9994 0.0005 X Part III - Line 12 | Year:, Amount:, Description:| 2019, , | 2020, | 2021, | 2022, | 2023, | 63500 63500 397094 46228 350866 13539 4428 9111 423477 Security Deposits held from Tenants 3900 3900 true Grocery Cards 126 3505 0 na none Transportation assistance 986 3075 0 na none Hotel Rooms 22 4321 0 na none Hair cuts 11 295 0 na none Document Registrations 20 263 0 na none Prescription 50 50 0 na none Pet Boarding 4 885 0 na none Security Deposits 1 250 0 na none Hygiene Supplies 50 814 0 na none Part I Line 2 Small grants of assistance are provided individually to our shelter guests and tenants as well as guest who are not sheltered with us and are referred to our drop in center. Part III Line 0 Column (b) Each item is listed in a log book which contains the description of the item, date it was given, the individual client to whom it was given and the staff member who issued the item(s.) This data is included in information given monthly to our Board of Directors for review. The cost of these items of direct assistance are included in our grant award budgets, which we report and are reimbursed for on a monthly basis. Our grants are awarded for service to two groups of individuals: those being sheltered in our facilities and those unhoused clients who seek assistance in our Drop-in-Center. Part III Line 1 Column (b) We provide gas cards and bus passes. We keep an inventory of gas cards and bus passes. Each item is listed in a log book which contains the description of the item, date it was given, the individual client to whom it was given and the staff member who issued the item(s.) This data is included in information given monthly to our Board of Directors for review. The cost of these items of direct assistance are included in our grant award budgets, which we report and are reimbursed for on a monthly basis. Our grants are awarded for service to two groups of individuals: those being sheltered in our facilities and those unhoused clients who seek assistance in our Drop-in-Center. Part III Line 2 Column (b) The number of invoices that have been billed for housing is evidence of number of individuals who have received hotel/motel accomodations from us. This kind of assistance is documented in client files with applications and authorizations to expend funds for this purpose for particular individuals. Part III Line 3 Column (b) The number of invoices from hairdressers along with the number of authorization forms we provide to hairdresser indicating we have approved this service. Part III Line 4 Column (b) The number of applications for identification cards we send in to providers along with the number of payments. Part III Line 5 Column (b) This support is typically provided through our petty cash fund because the amount is $1 per prescription. We can track this through our petty cash receipts. Part III Line 6 Column (b) The number of invoices that are paid to pet boarders indicates number of individuals served. When a homeless person is evicted, we provide shelter for their pets at local pet boarders. The application and approval process for issuing these payments are filed in client files. Part III Line 7 Column (b) The number of invoices processed for security deposits is evidence of the number of people we have provided this kind of support to. Further client files indicate application and approval. Part III Line 8 Column (b) These are provided through our central store and when tenants or homeless individuals remove an item from central store they must sign a log sheet. These are reviewed and reports of usage are submitted to board. Part III Line 1 Each item is listed in a log book which contains the description of the item date it was given the individual client to whom it was given and the staff member who issued the items. This data is included in information given monthly to our Board of Directors for review. The cost of these items of direct assistance are included in our grant award budgets which we report and are reimbursed for on a monthly basis. Our grants are awarded for service to two groups of individuals: those being sheltered in our facilities and those unhoused clients who seek assistance in our Drop-in-Center. Part III, line 3 The bookkeeping system was changed from the cash basis to the full accrual basis of accounting resulting in significant cumulative changes to the net assets. These changes are detailed in the attachment to Schedule O. Part VI, Line 11b Each board member is provided an email copy of the information return to review and approve. Majority approval is required in the form of email assent in response. Part VI, Line 12c The organization does not have any vendors or large donors on the board. None of the board members are employed by SOS. The conflict of interests acknowledgement has not been signed annually but going forward we will institute that policy. However the books of the organization clearly indicate there are no financial connections between board members and the agency. Part VI, Line 15 The hiring and evaluation committee composed of a subset of board members interviews and approves new hires approves terminations and recommends pay increases and bonuses. Part VI, Line 19 Financials policies charter and bylaws are available upon request by contacting the Servants of Shelter Offices at 1602 2nd Ave West Intermational Falls Mn. by either mail or phone or in person. Etta Millard-Johnson the office manager bookkeeper is the contact person. Part X General | Explanation:| The prior year balance sheet from the 2022 tax return is wrong by $295,466 understatement of total assets. The attachment is a comparison between the correct balances as of 12-31-22 and the balances as stated on the 2022 tax returns year-end balance on part X the balance sheet. The differences primarily occurred due to change in accounting principle from cash basis to accrual. Part X General | Explanation:| See attached schedule for differences between 2022 tax return year-end balance sheet and the 2023 tax return prior-year balance sheet. The overarching explanation for the differences is the very limited bookkeeping employed that failed to track accounts payable accounts receivable restricted grants fixed assets and depreciation debt balances and prepaids. This cash- basis accounting was practiced since inception in 2009. The tax preparer simply used the financials from the bookkeeping system and therefore the tax returns did not reflect an accrual-basis balance sheet or an income statement. If the IRS feels it is worthwhile to go back and try to restate prior year taxes we will attempt this. But it will require many hours of research to accomplish that and there is no financial effect in terms of tax-exempt status or taxes owed. We therefore are requesting that we make these adjustments this year and simply move on to reporting our information correctly. We now have a complete accrual-based chart of accounts and are following accrual-accounting for revenue and expense recognition. With the beginning of calendar year 2023 we changed the accounting software system and chart of accounts and accounting processes. We are now operating at an increased level of reporting. General | Explanation:| The signature of the board chair is available in a scanned attachment. The filing service uses the social security number of the person signing as proof. We add the signature in the attachments.