2018-01-15T13:56:53-06:00 2017-06-30 390758449 Wipfli LLP PO Box 8700 Madison WI 537088700 990 2016-07-01 391076125 West Central Wisconsin Community Action Agency Inc WEST 7152654271 525 Second Street PO Box 308 Glenwood City WI 54013 PETER KILDE EXECUTIVE DIRECTOR 7152654271 2018-01-10 1 Amanda VanNatta P00948755 6082741980 2018-01-10 216.54.158.12 2018-01-10 10:51:15 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 D39DFCF308E29798099C6E98D97B6F6C3915D4BA 2016 2021-01-29 14:40:06Z PETER KILDE 525 Second Street PO Box 308 Glenwood City WI 54013 9796833 0 X www.westcap.org X 1966 WI THE MISSION OF THE ORGANIZATION IS TO TAKE ACTION AGAINST POVERTY. 20 20 75 182 -103599 -109949 7183623 6961576 1875014 1845966 87656 95923 -102954 -113672 9043339 8789793 3262824 3523969 0 0 3180877 3108191 0 0 953 2160338 2436868 8604039 9069028 439300 -279235 18861026 18146209 7416655 6963149 11444371 11183060 X The mission of West Central Wisconsin Community Action Agency, Inc. is to take action against poverty by developing the social and economic assets of low-income families and their communities and by working to create a more just and sustainable society. 0 1 4174195 1375852 1791893 Housing:To provide affordable housing as well as emergency and housing assistance to low income individuals. Assistance services include: homebuyer, rental, security deposit, utility, mortgage foreclosure intervention, Section 8, family self-sufficiency, and housing counseling. During the year, 1,894 participants received services through this program. 2830176 1045865 37656 WEATHERIZATION/ENERGY ASSISTANCE:Provide residental rehabilitation and energy conservation services to low income households to reduce utility bills and enhance community sustainability by using fewer resources. Provide fuel assistance funding for clients in St. Croix and Pepin counties. During the year, 5,449 participants received services through this program. 1157139 1049914 0 Food Programs:To provide food security services to low income individuals. During the year, 19,575 participants received services through this program. 104708 52338 5141 Community and Other Programs: To provide services to low income participants in the west central Wisconsin region. Some examples would be school supply program, and holiday gift program. These programs served 1,031 clients. Adult Education: To provide services that enhance the education and skill levels of low income adults and increase their ability to obtain jobs providing living wages and benefits. These programs increase adult literacy and skills enhancement. Services were provided to 193 clients. Transportation Programs: To provide transportation services to low income participants in the West Wisconsin regions by assisting eligible families in buying reliable cars for work or employment training. Before closing this program we were able to provide services to 104 participants.The expenses, grants and revenue for Community and Other Programs, Adult Education and Transportation Programs is summarized below. 104708 52338 5141 8266218 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 256 0 75 1 1 1 0 0 0 0 0 0 0 0 1 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 WI X Lisa smith 7152654271 525 Second Street PO Box 308 Glenwood City WI 54013 Tom Etmund Board Member (Thru November) 1.00 X 0 0 0 Vaughn Hedlund board Member 1.00 X 0 0 0 Dawn Hemm Board Member 1.00 X 320 0 0 Paul Hoch board Member 1.00 X 230 0 0 Bill Ingram Board Member (Thru August) 1.00 X 0 0 0 Kari Ives board Member 1.00 X 0 0 0 Todd Johnson board Member 1.00 X 200 0 0 Bonnie Lange Board Member 1.00 X 0 0 0 Gerry Loken Board Member (Thru September) 1.00 X 0 0 0 Frank Milliren Board Member 1.00 X 0 0 0 Craig Mohn Board Member 1.00 X 0 0 0 Dave Ostness Board Member 1.00 X 0 0 0 Felicia Otto board Member 1.00 X 0 0 0 Laurie Pelnar board Member 1.00 X 230 0 0 Nikole Pierce board Member 1.00 X 70 0 0 Jennifer Tweet Board Member 1.00 X 150 0 0 Philip Verges Board Member 1.00 X 300 0 0 Tony Willkum Board Member 1.00 X 0 0 0 Ruth Wood Board Member 1.00 X 0 0 0 Paul Streif President 1.00 X X 388 0 0 Larry Jepsen Vice President 1.00 X X 0 0 0 Todd Groat Secretary 1.00 X X 270 0 0 Mary Van Norman Treasurer 1.00 X X 340 0 0 Peter Kilde Executive Director 40.00 X 110601 0 13782 Lisa Smith Finance Director 40.00 X 74769 0 13649 187868 0 27431 1 0 0 0 Corey Simonson dba Fabulous Heating & 6101 Lars Road Eau Claire WI 54701 Contractor 248750 Comfort by Design Inc 240 N Broadway Street Ellsworth WI 54011 Contractor 172361 Northland Plumbing Inc 2943 130th Avenue Glenwood City WI 54013 Contractor 151140 Sears Hometown Store 2521A Hills Court Menomonie WI 54751 Contractor 125553 Northwest Air & Water LLC 2280 15th Avenue Cameron WI 54822 Contractor 124395 5 60512 6248783 652281 1002786 6961576 Rental Revenue 531110 1466112 1466112 Rental Property Management 531310 150054 150054 Housing Authority Administration 531110 87820 87820 Housing Support Revenue 531110 41885 41885 Transportation Revenue 441100 16417 16417 83678 83678 1845966 95601 95601 359640 395241 -35601 -35601 -35601 322 0 322 322 322 519904 611799 -91895 -16324 -75571 Farmers Market Fees 900099 12621 5048 7573 1203 1203 13824 8789793 1834690 -103599 97126 3523969 3523969 216935 216935 2215392 1866290 348241 861 32468 25543 6913 12 439317 399958 39351 8 204079 163147 40860 72 269 234 35 48238 42556 5682 49514 36971 12543 13014 12340 674 64122 47783 16339 34372 25719 8653 793605 780906 12699 187008 162903 24105 17871 11750 6121 140441 121755 18686 398703 395482 3221 104833 99868 4965 BAD DEBT 264467 264467 Repairs and Maintenance 111388 111388 209023 173189 35834 9069028 8266218 801857 953 849832 891426 772230 737822 164911 235912 235963 237256 286872 276942 388831 135998 33445 37536 13534777 4509356 9445535 9025421 157217 175139 839458 728508 5686732 5664249 18861026 18146209 423882 494032 315600 336454 741434 715585 5777209 5265854 158530 151224 7416655 6963149 X 2747897 2578478 8696474 8604582 11444371 11183060 18861026 18146209 -279235 17924 0 X 0 1 X 0 1 1 X 6988533 6599374 7133979 7183623 6961576 34867085 6988533 6599374 7133979 7183623 6961576 34867085 34867085 90090 97574 93904 91836 95601 469005 35336090 11392937 0.98670 0.98690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 528 0 1 3581 4109 0 Part II-B, Line 1: A percentage of The organization's membership dues to Wisconsin Community Action Program Association (WISCAP) is for lobbying expenses. WISCAP works to bring about economic self-sufficiency for the state's low-income households through strengthening policy, resource mobilization, training and development, and advocacy efforts. Also includes expenses for paid staff when spending time performing lobbying activities. 157037 130 20315 2521 174961 166794 130 -98 7447 2342 157037 168610 130 7132 6543 2535 166794 144913 6554 24959 7816 168610 130222 4235 16513 6057 144913 1.00000 0.00000 0.00000 1 0 1511749 1511749 11393924 3995256 7398668 629104 514100 115004 9025421 Deferred Development Fees 191574 Investment in and advances to Limited Partnerships 5296069 Construction in Progress 176606 5664249 Inventory Advance 28850 security Deposits 73243 Other Liabilities 49131 151224 X 9814755 17924 17924 9796831 -1007038 -1007038 8789793 10076066 1007038 1007038 9069028 0 9069028 Part V, Line 4: St. Croix Valley Community Foundation holds The West CAP Fund, a long term endowment fund. The purpose of the long term endowment fund is to earn interest that can be drawn by West CAP for use in its programs. No donated funds to the long term endowment can be drawn out unless there is a hardship. Part X, Line 2: The Organizations are 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 consolidated financial statements. The Organizations have determined there are no amounts to record as assets or liabilities related to uncertain tax positions. Part XI, Line 4b - Other Adjustments: Cost of goods sold -505,683. Rental expenses -395,239. Overhead expense -106,116. Part XII, Line 2d - Other Adjustments: COST OF GOODS SOLD 505,683. rental expenses 395,239. Overhead Expense 106,116. 1 Weatherization/Energy Assistance 5449 1045865 Housing Assistance 1894 1375852 FOOD ASSISTANCE and Family Table 19575 412757 637157 State Valuation Commodity Food LITERACY SKILLS, BACK TO SCHOOL, ASSISTANCE FOR BOOKS, TUITION, DAY CARE, TRANSPORTATION, SCHOOL SUPPLIES, holiday gift program and management of Dunn County Housing Authorities Section 8 program. 1328 52338 Part I, Line 2: The organization monitors the assistance provided to participants through an application process and follow up with participants. The organization monitors the use of grant funds through compliance with funding source regulations. A Community Development Authority of the Village of Hammond WI 300510627 2008-11-13 875000 Pay a portion of the costs to construct and equip a 12 unit rental property 0 0 0 A 159415 875000 17500 857500 2009 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 1 0 1 A 0 1 0 0 1 0 0 0 1 A 1 Form 990, Schedule K, Part IV: The revenue bonds financed the construction of a housing project along with federal funding. The federal funding requires annual compliance reporting to ensure that the project continues to meet the required use. X 345 Cost of donated prop X 6 4650 Sale comparable prop X 284 996091 State Valuation X Equip/Supplies 1 1700 Cost of Donated Prop 0 0 0 0 Part I, Column (b): The organization tracks the number of contributions as they are received. Form 990, Part III, line 3 West Central Wisconsin Community Action Agency, Inc. had an auto dealership and a program that assisted low income clients to secure reliable and affordable vehicles to assist with their transportation needs. We find that this still remains one of the biggest barriers for low income clients to become successful in our rural service territory - without reliable transportation it is difficult to get to a job, school, doctor, etc. The last few years there has not been federal/state funding to support rural transportation programs so we tried to operate the program without funding. The program was very successful on the client side - and was awarded national accolades for being an example program on how transportation can help clients achieve pathways out of poverty. However, we were unable to operate it without losing money so we made the decision to close the dealership and end our existing jumpstart transporation program. We are working on a plan to assist low income people in the future secure affordable transportation but at this time that is not finalized. Activities from the Jumpstart Transportation Program are included with other program services. Form 990, Part VI, Section B, line 11b The finance committee reviews in detail the 990 and reports to the full board with a copy of the return given to each board member. The full board then approves the return before it is filed with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c conflict of interest disclosure forms are annually distributed to members of the board to re-sign or for new members to sign at new board member orientation. If there are conflicts the committee will review and make decisions. Any individual with a perceived or actual 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 The organization has a compensation evaluation process and tool to determine job placement on our salary chart. This is used in conjunction with salary market data including reviewing WISCAP tri-annual salary and benefit survey, WorkNet, open market positions, and other resources that are related to required knowledge, skills, and abilities of the position. The organization's board of directors approves all compensation changes for the executive director position. Form 990, Part VI, Section C, line 19 The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public unless requested. West CAP Havenwood LLC 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 164277 -612 West Central Wisconsin Community Action Agency Inc West CAP Manager LLC 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 0 -176 West Central Wisconsin Community Action Agency Inc West CAP Property Manager LLC 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 178707 58798 West Central Wisconsin Community Action Agency Inc Sustainable Builders LLC 525 Second Street Glenwood City WI 54013 Develop Housing & Real Estate Projects WI 0 -250 West Central Wisconsin Community Action Agency Inc West CAP Santa Clara LLC 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 375298 1367271 West Central Wisconsin Community Action Agency Inc West CAP Sunrise Meadows LLC 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 151828 962522 West Central Wisconsin Community Action Agency Inc Sunrise Meadows LP 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 15 96 West Central Wisconsin Community Action Agency Inc West CAP Colfax Prairie Homes LLC 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 143223 719355 West Central Wisconsin Community Action Agency Inc Colfax Prairie Homes LP 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 1447 7266 West Central Wisconsin Community Action Agency Inc West CAP Taxable LLC 525 Second Street glenwood City WI 54013 low Income Housing Project WI 1086 1147 west Central Wisconsin Community Action Agency Inc Chippewa Manager LLC 1295 Northland Drive Suite 270 Mendota Heights MN 55120 273797890 Low Income Housing Project WI West Central Wisconsin Community Action Agency Inc Related -7 -21 0 0 0.51000 Chippewa Senior Apartments LLC 1295 Northland Drive Suite 270 Mendota Heights MN 55120 411981211 Low Income Housing Project WI N/A Related 2 623982 0 0 0.00010 Ellsworth Townhomes LLC 525 Second Street Glenwood City WI 54013 392029650 Low Income Housing Project WI West Central Wisconsin Community Action Agency Inc Related -9 890126 0 1 0.00010 St Croix Falls Townhomes LLC 525 Second Street Glenwood City WI 54013 760743815 Low Income Housing Project WI west Central Wisconsin Community Action Agency Inc Related -57756 1535562 0 1 0.00010 Sunrise Meadow II LLC 525 Second Street Glenwood City WI 54013 342057283 Low Income Housing Project WI west Central Wisconsin Community Action Agency Inc Related -15 1051849 0 1 0.00010 West Cap Developer LLC 525 Second Street Glenwood City WI 54013 141955785 Low Income Housing Project WI West Central Wisconsin Community Action Agency Inc Related -325 425 0 1 0.99000 Fig Leaf Development LLC 420 Fifth Avenue S Suite A La Crosse WI 54601 472114044 Low Income Housing Project WI West Central Wisconsin Community Action Agency Inc related 647067 0 0 0.51000 Chippewa Falls Family Managing Member LLC 1295 Northland Drive Suite 270 Mendota Heights WI 55120 475182267 low Income Housing Project WI west Central Wisconsin Community Action Agency Inc related 81 0 0 0.51000 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 Form 990, Schedule R, Part V: West Cap Developer LLC is controlled by west central wisconsin community action agency, inc., however there were no rents, royalties, interest, or annuities paid to west central wisconsin community action agency. Revenue Code Section 168(H)(6)(F)(II) Election West CAP Taxable, LLC 525 Second Street Glenwood City, WI 54013 Form 4562; Depreciation and amortization election under Internal Revenue Code Section 168(H)(6)(F)(II) Pursuant to temporary treasury regulation section 301.9100-7T, West CAP Taxable, LLC a Wisconsin Limited Liability Company, a subsidiary of West Central Wisconsin Community Action Agency, Inc., a Wisconsin not-for-profit organization, hereby elects under Internal Revenue Code Section 168(H)(6)(F)(II): not to be treated as a tax exempt entity for purposes of Internal Revenue Code sections 168(H)(5) and (6), and (II) to treat any gain recognized by its tax-exempt parent on any disposition of an interest in it (and to treat any dividends or interest received or accrued by its tax exempt parent from it) as unrelated business taxable income under code section 511.