2017-02-14T13:54:15-06:00 2016-06-30 390758449 Wipfli LLP PO Box 8700 Madison WI 537088700 990 2015-07-01 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 2017-02-14 1 Amanda VanNatta P00948755 6082741980 2017-02-14 2015 2021-01-29 14:40:06Z PETER KILDE 525 Second Street PO Box 308 Glenwood City WI 54013 9771369 0 X www.westcap.org X 1966 WI THE MISSION OF THE ORGANIZATION IS TO TAKE ACTION AGAINST POVERTY. 20 20 78 143 -50580 -50580 7133979 7183623 1877110 1875014 93644 87656 -51012 -102954 9053721 9043339 3194188 3262824 0 0 3172226 3180877 0 0 1180 2200688 2160338 8567102 8604039 486619 439300 16055692 18861026 5058252 7416655 10997440 11444371 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 3856235 1347352 1854507 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, 2,532 participants received services through this program. 3063598 1197486 0 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, 4,914 participants received services through this program. 789962 702183 0 Food Programs:To provide food security services to low income individuals. During the year, 3,859 participants received services through this program. 115841 15803 -32756 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 1,101 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 192 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. During the year, 87 participants received services through this program.The expenses, grants and revenue for Community and Other Programs, Adult Education and Transportation Programs is summarized below. 115841 15803 -32756 7825636 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 1 270 0 1 78 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 Sandra Bauer-Anderson Board Member (Thru May) 1.00 X 270 0 0 Kay Curtin Board Member (Thru May) 1.00 X 0 0 0 Tom Etmund Board Member 1.00 X 0 0 0 Edna Forrest Board Member (Thru May) 1.00 X 240 0 0 Vaughn Hedlund board Member 1.00 X 0 0 0 Dawn Hemm Board Member 1.00 X 270 0 0 Paul Hoch board Member 1.00 X 180 0 0 Bill Ingram Board Member 1.00 X 0 0 0 Kari Ives board Member 1.00 X 0 0 0 Todd Johnson board Member 1.00 X 0 0 0 Dave Ostness Board Member 1.00 X 0 0 0 Gerry Loken Board Member 1.00 X 0 0 0 Craig Mohn Board Member 1.00 X 0 0 0 David Peterson Board Member (Thru February) 1.00 X 240 0 0 Felicia Otto board Member 1.00 X 0 0 0 Laurie Pelnar board Member 1.00 X 0 0 0 Nikole Pierce board Member 1.00 X 150 0 0 Glen Sikorski Board Member (Thru May) 1.00 X 0 0 0 Sheila Stori Board Member (THru May) 1.00 X 0 0 0 Cindy Thomas Board Member (Thru May) 1.00 X 90 0 0 Jennifer Tweet Board Member 1.00 X 0 0 0 Philip Verges Board Member 1.00 X 270 0 0 Ruth Wood Board Member 1.00 X 0 0 0 Paul Streif President 1.00 X X 210 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 270 0 0 Peter Kilde Executive Director 40.00 X 114045 0 19192 Lisa Smith Finance Director 40.00 X 73225 0 13049 189730 0 32241 1 0 0 0 Corey Simonson dba Fabulous Heating & PO Box 1064 Chippewa Falls WI 54729 Contractor 233756 Valley Mechanical LLC 2668 155th Ave Apt A Emerald WI 54013 contractor 129842 2 85160 6720664 377799 701696 7183623 Rental Revenue 531110 1438411 1438411 Rental Property Management 531310 193112 193112 Housing Authority Administration 531110 95406 95406 Housing Support Revenue 531110 75075 75075 Transportation Revenue 441100 18552 18552 54458 54458 1875014 91693 91693 12552 15569 -3017 -3017 -2982 -35 4037 -4037 -4037 -4037 598693 708424 -109731 -62133 -47598 Farmers Market Fees 900099 8870 8870 924 924 9794 9043339 1821751 -50580 88545 3262824 3262824 219943 219943 2307275 1967136 339070 1069 36877 31338 5526 13 364284 322396 41877 11 252498 211709 40702 87 853 548 305 43300 39248 4052 33937 33787 150 15098 15098 58035 43982 14053 41262 31745 9517 740080 728014 12066 169372 153817 15555 19443 13798 5645 160703 160703 400958 400160 798 113886 109186 4700 Repairs and Maintenance 88968 88968 BAD DEBT 82560 82560 191883 128619 63264 8604039 7825636 777223 1180 583366 849832 715454 772230 143780 164911 238225 235963 294518 286872 342291 388831 51601 33445 13510788 4065253 7608749 9445535 166963 157217 710988 839458 5199757 5686732 16055692 18861026 417438 423882 314256 315600 766672 741434 3402767 5777209 157119 158530 5058252 7416655 X 2882234 2747897 8115206 8696474 10997440 11444371 16055692 18861026 439300 7631 0 X 0 1 X 0 1 1 X 8226369 6988533 6599374 7133979 7183623 36131878 8226369 6988533 6599374 7133979 7183623 36131878 36131878 106087 90090 97574 93904 91836 479491 36611369 11108152 0.98690 0.98790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 1815 0 1 3572 5387 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. 166794 130 -98 7447 2342 157037 168610 130 7132 6543 2535 166794 144913 6554 24959 7816 168610 130222 4235 16513 6057 144913 128979 226 6054 3129 1908 130222 1.00000 0.00000 0.00000 1 0 1511749 1511749 11382661 3552961 7829700 616378 512292 104086 9445535 Deferred Development Fees 356281 Financing Fees, Net 11742 Investment in and advances to Limited Partnerships 5301623 Construction in Progress 17086 5686732 Capital Lease Payable 6855 Inventory Advance 28850 security Deposits 78011 Other Liabilities 44814 158530 X 9779000 7631 7631 9771369 -728030 -728030 9043339 9332069 728030 728030 8604039 0 8604039 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 -529,160. Rental expenses -15,569. Overhead expense -179,264. Loss on sale of equipment -4,037. Part XII, Line 2d - Other Adjustments: COST OF GOODS SOLD 529,160. rental expenses 15,569. Overhead Expense 179,264. Loss on sale of equipment 4,037. 1 Weatherization/Energy Assistance 4914 1197486 Housing Assistance 2532 1347352 FOOD ASSISTANCE and Family Table 3859 39905 662278 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. 1380 15803 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 133566 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 4 5300 Sale comparable prop X 1 23695 sale comparable prop X 1 662278 State Valuation X Equip/Supplies 6 10423 Cost of Donated Prop 0 0 0 1 Part I, Column (b): The organization tracks the number of contributions as they are received. Part I, Line 32b: The organization used Edward Jones to accept and convert stock contributions to cash. Form 990, Part III, line 3 Starting in June 2016 West Central Wisconsin Community Action Agency, Inc. is no longer providing housing counseling, foreclosure intervention, or homebuyer assistance. These activities are included in the Housing program service accomplishments on Line 4a below. Form 990, Part VI, Section B, line 11 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 159500 25 West Central Wisconsin Community Action Agency Inc West CAP Manager LLC 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 0 -125 West Central Wisconsin Community Action Agency Inc West CAP Property Manager LLC 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 231613 50700 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 358514 1383050 West Central Wisconsin Community Action Agency Inc West CAP Sunrise Meadows LLC 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 147395 987405 West Central Wisconsin Community Action Agency Inc Sunrise Meadows LP 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 14 99 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 139277 757076 West Central Wisconsin Community Action Agency Inc Colfax Prairie Homes LP 525 Second Street Glenwood City WI 54013 Low Income Housing Project WI 1407 7647 West Central Wisconsin Community Action Agency Inc West CAP Taxable LLC 525 Second Street glenwood City WI 54013 low Income Housing Project WI 0 151 west Central Wisconsin Community Action Agency Inc Chippewa Manager LLC 7201 Walker Street Suite 20 St Louis Park MN 55426 273797890 Low Income Housing Project WI West Central Wisconsin Community Action Agency Inc Related -8 -11 0 0 0.51000 Chippewa Senior Apartments LLC 7201 Walker Street Suite 20 st Louis Park MN 55426 411981211 Low Income Housing Project WI N/A Related -4 636984 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 -8 872413 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 -15 1562175 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 -16 1027564 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 591302 0 0 0.51000 Chippewa Falls Family Managing Member LLC 525 Second Street glenwood City WI 54013 475182267 low Income Housing Project WI west Central Wisconsin Community Action Agency Inc related 0 1 0.51000 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 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. 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.