2023-11-06T13:56:06-06:00 2022-12-31 390758449 WIPFLI LLP PO BOX 12237 GREEN BAY WI 543072237 990 2022-01-01 391080897 CAP SERVICES INC CAPS 7153437500 2900 HOOVER ROAD A STEVENS POINT WI 54481 NICOLE HARRISON PRESIDENT & CEO 7153437500 2023-11-02 1 NICOLE HARRISON 999009999 0 TERRI REXRODE CPA MST P00096513 9206620016 2023-10-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NICOLE HARRISON 2900 HOOVER ROAD A STEVENS POINT WI 54481 22446757 0 X WWW.CAPSERVICES.ORG X 1966 WI TRANSFORM PEOPLE AND COMMUNITIES TO ADVANCE SOCIAL AND ECONOMIC JUSTICE. 23 23 314 638 0 0 15017112 15663607 3617239 4288714 1763234 1157505 79878 116842 20477463 21226668 1736192 1845571 0 0 9942565 11150160 0 0 48979 6489014 7116767 18167771 20112498 2309692 1114170 51415788 53200970 18031607 18919962 33384181 34281008 X CAP SERVICES, INC.'S MISSION IS TO TRANSFORM PEOPLE AND COMMUNITIES TO ADVANCE SOCIAL AND ECONOMIC JUSTICE. 0 0 6997751 0 1244009 CHILD EDUCATIONCAP SERVICES' EARLY CHILDHOOD DEVELOPMENT PROGRAMS PROMOTE SCHOOL READINESS AND PROVIDE QUALITY EDUCATION, DISABILITIES, MENTAL HEALTH, HEALTH, NUTRITIONAL AND FAMILY SERVICES TO ENROLLED CHILDREN AND FAMILIES. THESE COMPREHENSIVE PROGRAMS, HEAD START, EARLY HEAD START, CHILD CARE AND FOUR YEAR OLD KINDERGARTEN, INVOLVE THE FAMILY AND COMMUNITY IN WHICH THEY LIVE IN THE TOTAL DEVELOPMENT OF THE CHILD. HEAD START AND EARLY HEAD START PROGRAMS SERVE INCOME-ELIGIBLE FAMILIES WITH CHILDREN AGES ZERO-TO-FIVE AND PREGNANT WOMEN. IN THE PROGRAM YEAR 2022-2023, CAP EARLY CHILDHOOD DEVELOPMENT SERVICED 280 HEAD START, 122 EARLY HEAD START, 105 CHILD CARE AND 90 FOUR YEAR OLD KINDERGARTEN CHILDREN AND THEIR FAMILIES. PROGRAM SERVICES ARE LOCATED IN WAUPACA, WAUSHARA, MARQUETTE, AND PORTAGE COUNTIES. 4097353 651241 3002368 HOUSING AND HOUSING REHABILITATIONHOUSING AND HOUSING REHABILITATION PROGRAMS OPERATE TO PROVIDE SAFE AND AFFORDABLE OWNER OCCUPIED AND RENTAL HOUSING FOR LOW INCOME OR SPECIAL NEEDS FAMILIES, AND LOW TO MODERATE INCOME SENIORS. PROGRAMS ALSO OFFER DOWN PAYMENT ASSISTANCE AND HOUSING REHABILITATION TO INCOME QUALIFIED INDIVIDUALS AND FAMILIES IN THE FORM OF SIMPLE INTEREST DEFERRED LOANS DUE IN 30 YEARS OR WHEN CERTAIN ACCELERATING EVENTS OCCUR. IN 2022, HOUSING PROGRAMS ASSISTED 0 INDIVIDUALS OR FAMILIES TO BUY A HOME, AND HOUSING REHABILITATION TO 11 OWNER OCCUPIED HOMES. 2432679 0 34246 COMMUNITY SERVICES AND HUMAN DEVELOPMENTPROVIDES FINANCIAL AND OTHER ASSISTANCE TO LOW-INCOME INDIVIDUALS IN THE COMMUNITY TO AID IN LONG-TERM SELF-SUFFICIENCY AND IMPROVE THEIR QUALITY OF LIFE. 2223453 1045869 0 WEATHERIZATION/ENERGY ASSISTANCEWEATHERIZATION PROGRAMS INSTALL ENERGY SAVING MEASURES SUCH AS INSULATION IN ATTICS, WALLS, CRAWL SPACES, WATER HEATERS AND PIPES, SEALING AIR LEAKS, ENERGY SAVING APPLIANCES SUCH AS FURNACES, REFRIGERATORS AND FREEZERS, LIGHT BULBS AND SHOWER HEADS. SERVICES ARE PROVIDED FREE TO INCOME-ELIGIBLE HOMEOWNERS IN WAUSHARA, WAUPACA, MARQUETTE AND PORTAGE COUNTIES. SINCE 1975 CAP HAS WEATHERIZED MORE THAN 11,900 HOMES. IN 2022, CAP WEATHERIZED 91 HOUSING UNITS. THE EMERGENCY FURNACE PROGRAM RESPONDS TO EMERGENCY CALLS FOR FURNACE REPAIR OR REPLACEMENT IN NO-HEAT SITUATIONS FOR INCOME ELIGIBLE INDIVIDUALS IN WAUSHARA, WAUPACA, MARQUETTE AND PORTAGE COUNTIES. 207 CLIENTS WERE ASSISTED WITH FURNACE OR WATER HEATER REPAIR OR REPLACEMENT IN 2022 IN THIS SERVICE AREA. 1606246 0 0 FAMILY INTERVENTION SERVICES HELP INDIVIDUALS BECOME ECONOMICALLY AND EMOTIONALLY SELF-SUFFICIENT. PROVIDE FAMILY DEVELOPMENT, OUTREACH, REFERRAL, SUPPORTIVE SERVICES, CASE MANAGEMENT, MEDICAL INTERPRETERS, AS WELL AS COMMUNITY ORGANIZATION AND ADVOCACY. 374010 100410 0 JOB TRAINING AND EMPLOYMENTHELP UNDEREMPLOYED ADULTS INCREASE WORKPLACE ACCESS THROUGH TRAINING AND CASE MANAGEMENT SERVICES. 245906 0 0 ECONOMIC DEVELOPMENT PROVIDE TECHNICAL ASSISTANCE AND EXTEND LOANS TO ASSIST NEW AND EXPANDING BUSINESSES, CREATE JOBS PAYING LIVING WAGES, AND EMPLOY LOW INCOME INDIVIDUALS. 190227 0 0 FOOD PROGRAMSPROVIDES MEALS IN EARLY CHILDHOOD PROGRAMS TO ENSURE NUTRITIONAL NEEDS OF CHILDREN ARE MET. 171307 48051 0 OTHER PROGRAMSREPRESENTS ACTIVITY OPERATING THE CORPORATION IN ACCORDANCE WITH ITS MISSION. 94483 0 0 TRANSPORTATIONPROVIDE ACCESS TO 0% CAPITAL FOR AUTO LOANS ASSISTING LOW INCOME WORKERS TO OBTAIN RELIABLE TRANSPORTATION. 4905632 1194330 0 18433415 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 66 0 314 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 WI X X X TERRY LEWIS-BIRKETT 7153437500 2900 HOOVER ROAD SUITE A STEVENS POINT WI 54481 BRETT JARMAN CHAIRPERSON 1.00 X X 0 0 0 MARY WALTERS VICE-CHAIRPERSON 1.00 X X 0 0 0 DAN GABRIELSON TREASURER 1.00 X X 0 0 0 CINDY JARVIS SECRETARY 1.00 X X 0 0 0 CASSIE BUNK DIRECTOR 1.00 X 0 0 0 STACEY DONOVAN DIRECTOR 1.00 X 0 0 0 JENNIFER DORN DIRECTOR 1.00 X 0 0 0 AMY EDDY DIRECTOR 1.00 X 0 0 0 BOB GIFFORD DIRECTOR 1.00 X 0 0 0 KELLY KOHL DIRECTOR 1.00 X 0 0 0 JODY JANSEN DIRECTOR 1.00 X 0 0 0 PATRICK KING DIRECTOR 1.00 X 0 0 0 KATHY JO LOCKE DIRECTOR 1.00 X 0 0 0 SANDI MOORE DIRECTOR 1.00 X 0 0 0 AL ROSENTHAL DIRECTOR 1.00 X 0 0 0 CAROL STELTENPOHL DIRECTOR 1.00 X 0 0 0 DAMARIS THOME DIRECTOR 1.00 X 0 0 0 BOB WEDELL DIRECTOR 1.00 X 0 0 0 KEVIN WILL DIRECTOR 1.00 X 0 0 0 NICOLE HARRISON PRESIDENT & CEO 40.00 X 186036 0 10927 TRENA LARSON CHIEF FINANCIAL OFFICER 50.00 X 106133 0 30450 CARLA KLUZ VP & DIRECTOR OF EARLY CHI 40.00 X 117418 0 6937 LAURA WEST-KRALCIK VP & DIRECTOR OF LENDING 40.00 X 113298 0 6848 522885 0 55162 4 0 1 0 GUELZOW HEATHING AND AIR COND LLC 2030 7TH ST WISCONSIN WI 54494 WX HVAC VENDOR 668708 LAMERS BUS LINES INC 2407 SOUTH POINT ROAD GREEN BAY WI 54313 HEAD START TRANSPORTATION 211701 APPLIED TECH SOLUTIONS LLC PO BOX 650823 DALLAS TX 75265 SOFTWARE, DATA SECURITY AND IT SOLUTIONS 209339 SUPERIOR ROOFING AND REMODELING PO BOX 314 PLOVER WI 54467 REHAB PROJECTS FOR PARTICIPANTS 195753 GOWLEY ABSTRACT AND TITLE COMPANY 2900 CHURCH ST STEVENS POINT WI 54481 TITLE SERVICES FOR PROERTY TAX 177000 7 496572 14140917 1026118 115823 15663607 RENTAL INCOME 531110 2278816 2278816 CHILD EDUCATION FEES 624410 1244009 1244009 INTEREST INCOME-LOANS 525990 398625 398625 HOUSING & HOUSING REHAB FEES 624200 333018 333018 OTHER PROGRAM INCOME 624410 34246 34246 4288714 2179603 1022098 1157505 1157505 1157505 189900 197991 -8091 -8091 CHARGE OFF RECOVERY 900099 5987 5987 118946 118946 124933 21226668 4280623 0 1282438 30960 30960 1814611 1814611 338736 338736 8734720 8110192 605580 18948 328485 291546 36212 727 1057265 942002 112996 2267 690954 617264 72240 1450 34043 34043 91600 91600 555627 463233 92165 229 1061141 955614 85233 20294 111857 111857 477074 398292 78782 284566 227087 56865 614 234435 234435 292971 292971 1127466 1118763 8703 246339 246339 PROPERTY EXPENSES 2120299 2120299 OTHER EXPENSES 317581 296182 16949 4450 BAD DEBT 161768 161768 20112498 18433415 1630104 48979 11556089 12000491 2214762 2086289 940816 1419507 362502 369248 4520192 4453066 443018 289368 141030 218774 33454993 17303040 16319130 16151953 1647147 1275644 10352186 10638259 2918916 4298371 51415788 53200970 1415083 1453220 750395 632495 5545214 5571193 2154496 2124317 8166419 9138737 18031607 18919962 X 13871008 15128494 19513173 19152514 33384181 34281008 51415788 53200970 1114170 -217343 0 X 0 1 X 1 1 1 X 11981205 12818386 15964325 15017112 15663607 71444635 11981205 12818386 15964325 15017112 15663607 71444635 71444635 111926 109682 61300 87692 0 370600 8707 4285 509 13501 683376 8136 9076 700588 72529324 23252219 0.98500 0.97270 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CHARGE OFF RECOVERY - 2018 AMOUNT: $ 683,376. 2019 AMOUNT: $ 8,136. 2020 AMOUNT: $ 9,076. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 550066 700 -80831 4995 464940 495302 125 59959 5319 550066 457893 100 41731 4422 495302 391370 1650 69499 4626 457893 424842 1550 -28757 6265 391370 1.00000 0.00000 0.00000 1 0 1598165 1598165 29971803 15930701 14041102 225726 85881 139845 1659299 1286458 372841 16151953 JOBS AND BUSINESS DEVELOPMENT LOANS 4132613 F RESIDENTIAL HOUSING LOANS 202082 F AUTO LOANS 6303564 F 10638259 OTHER ASSETS 240323 ACCRUED INTEREST ON LOANS RECEIVABLE 2517632 RELATED-PARTY FEES RECEIVABLE, NET 92303 RIGHT OF USE LEASE ASSETS, OPERATING 1448113 4298371 SECURITY DEPOSITS 197285 DEFERRED MORTGAGES PAYABLE 1885520 OTHER LIABILITIES 164091 DUE TO FUNDING SOURCE 5443445 RIGHT OF USE LEASE ASSETS, OPERATING 1448396 9138737 X 21283974 76658 -217343 -140685 21424659 -197991 -197991 21226668 20387153 76658 197997 274655 20112498 0 20112498 PART V, LINE 4: THERE ARE TWO FOUNDATIONS THAT RECEIVE DONATIONS FOR THE BENEFIT OF CAP SERVICES, INC. THE FOUNDATIONS ARE COMMUNITY FOUNDATION OF CENTRAL WISCONSIN, AND COMMUNITY FOUNDATION FOR THE FOX VALLEY REGION. THE FOUNDATIONS HOLD CAP SERVICES, INC. FUNDS IN THREE SEPARATE SELF-BALANCING FUNDS. THE ORGANIZATION INTENDS TO USE THE ENDOWMENT FUNDS FOR OPERATION AND PROGRAM SERVICES. PART X, LINE 2: SOME ACTIVITIES OF CAP SERVICES, INC. ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). AS OF DECEMBER 31, 2022, AND 2021, CAP SERVICES, INC. HAS A NET OPERATING LOSS CARRY FORWARD OF APPROXIMATELY $643,000 WHICH MAY BE USED TO OFFSET AGAINST FUTURE TAXABLE INCOME. THE CARRYFORWARD FOR THE STATE OF WISCONSIN EXPIRES IN FUTURE YEARS THROUGH 2027. THE CARRYFORWARD FOR THE FEDERAL RETURN EXPIRES IN FUTURE YEARS THROUGH 2032. THE ORGANIZATION 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. THE ORGANIZATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INVESTMENTS HELD BY OTHERS -217,343. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF HOMES SOLD -197,991. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF HOMES SOLD 197,991. ROUNDING ADJUSTMENT 6. 1 WISCONSIN ECONOMIC DEVELOPMENT CORPORATION 201 WEST WASHINGTON AVE MADISON WI 53703 30960 0 ECONOMIC DEVELOPMENT WEATHERIZATION ASSISTANCE 94 1045869 EMERGENCY FURNACE ASSISTANCE 251 469571 TUITION AND INCIDENTAL EDUCATION EXPENSE 160 100410 HOUSING LOAN ASSISTANCE 6 181670 EMERGENCY ASSISTANCE 17 8500 VICTIM OF CRIMES ASSISTANCE 21 8591 PART I, LINE 2: ALL GRANT PROGRAMS ARE GIVEN A UNIQUE PROGRAM NUMBER TO ENSURE ALL PROGRAMS EXPENSES ARE ISOLATED AND ACCUMULATED BY PROGRAM. A MONTHLY REVENUE AND EXPENSE STATEMENT IS ALSO GENERATED, THESE STATEMENTS ARE REVIEWED IN DETAIL BY THE PROGRAM MANAGER, CFO, CEO AND BOARD OF DIRECTORS. 0 0 0 0 0 0 0 0 0 NICOLE HARRISON PRESIDENT & CEO 156026 0 30010 0 0 0 10877 0 50 0 196963 0 0 0 X SCHOOL SUPPLIES 125 192481 COST OF DONATED PROP 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 RETURN IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER AND THE PRESIDENT & CEO. IT IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, AND APPROVED FOR FILING BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORMS ARE COLLECTED ANNUALLY FROM DIRECTORS, AND ALL EMPLOYEES, AND REVIEWED FOR POSSIBLE CONFLICTS. IF A CONFLICT EXISTS THE INDIVIDUAL WILL BE RECUSED FROM THE DECISION-MAKING PROCESS. PURCHASING DECISIONS ARE SUBJECT TO REVIEW BY SENIOR MANAGEMENT. PRESIDENT & CEO APPROVAL IS REQUIRED AT THE $25,000 LEVEL, BOARD OF DIRECTOR APPROVAL ABOVE $25,000. NO PERSON SHALL SERVE ON THE BOARD OF DIRECTORS WHEN SUCH SERVICES WOULD CREATE A REAL OR PERCEIVED CONFLICT OF INTEREST BECAUSE OF PURCHASE OR RENTAL OF GOODS, SPACE OR SERVICES BY THE AGENCY. IF A CONFLICT ARISES DURING A DIRECTOR'S TERM, A FULL DISCLOSURE OF THE CONFLICT MUST BE MADE AND THAT MEMBER MUST RECUSE HIMSELF OR HERSELF FROM ALL DISCUSSIONS OR ACTIONS REGARDING THAT ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS ESTABLISHES THE SALARY SCHEDULE FOR THE CORPORATION USING THE POSITION CLASSIFICATION SYSTEM AND WAGE RANGES TYPICAL FOR COMPARABLE WORK IN SIMILAR ORGANIZATIONS IN THE STATE. THE STARTING SALARY FOR A NEW HIRE IS BASED ON EDUCATION AND EXPERIENCE RELATED TO THE POSITION. CAP SERVICES PERFORMS WAGE COMPARABILITY STUDIES ON A SAMPLING OF POSITIONS PERIODICALLY TO ENSURE WAGE STRUCTURE IS APPROPRIATE FOR THE ORGANIZATION. CAP SERVICES PARTICIPATES IN SELECTED WAGE STUDIES WHEN THE INFORMATION IS COLLECTED FOR CAP'S GEOGRAPHIC AREA, FOR WISCAP OR OTHER WISCONSIN CAP AGENCIES OR FOR SELECTED TRADE GROUPS (MRA-THE MANAGEMENT ASSOCIATION, INC., AS EXAMPLE). THE COMPENSATION FOR SENIOR MANAGEMENT, INCLUDING THE PRESIDENT & CEO, IS DETERMINED IN THE SAME MANNER AS THAT OF ALL OTHER STAFF. CERTAIN POSITIONS MAY HAVE PERFORMANCE-BASED INCENTIVES, AS APPROVED IN ADVANCE BY THE BOARD OF DIRECTORS. COMPENSATION IS SET BY INDIVIDUALS WITHOUT A CONFLICT OF INTEREST AND ALL DECISIONS ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 18 A COPY IS PLACED AT ALL OF OUR CORPORATE LOCATIONS. FORM 990, PART VI, SECTION C, LINE 19 BASICALLY, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 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