2015-04-01T14:09:31-05:00 2014-06-30 420714325 MCGLADREY LLP 221 THIRD AVENUE SE STE 300 CEDAR RAPIDS IA 524011512 990 2013-07-01 420998726 FOUR OAKS FAMILY AND CHILDREN'S SERVICES FOUR 3193640259 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 TAMI GILLMORE CFO 3193640259 2015-03-31 1 KAY HEGARTY P00091057 3192985333 2013 2016-02-25 16:41:14Z FOUR OAKS ANNE GRUENEWALD 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 45854037 0 X WWW.FOUROAKS.ORG X 1971 IA FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS.TOTALCHILD IS FOUR OAKS' COMPREHENSIVE AND LONG-TERM APPROACH BASED ON THE IDEA THAT WHEN CHILDREN HURDLE ALL OBSTACLES TO SUCCESS, FAMILIES, HOMES, NEIGHBORHOODS AND COMMUNITIES ARE STRONGER. TOTALCHILD LOOKS BROADER AND DEEPER, BEYOND SHORT-TERM TREATMENT, IN FOUR KEY AREAS OF A CHILD'S LIFE: BASIC NEEDS, EDUCATION AND WORK, FAMILY, AND COMMUNITY. TOTALCHILD CROSSES ALL PROGRAMMING AND WORKS WITH MANY SERVICE PROVIDERS UNTIL THE CHILD REACHES THEIR 18TH BIRTHDAY TO HELP A CHILD BECOME A SUCCESS ADULT. 29 29 1078 400 -677201 -677201 2524363 5101953 34246061 39103153 971204 -903231 34308 55396 37775936 43357271 0 881530 0 0 24445230 27698531 137986 119814 605858 11771811 13013978 36355027 41713853 1420909 1643418 42320152 44553321 6871005 6856944 35449147 37696377 X FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS. 0 0 16440184 16458149 PMIC/RT: FOUR OAKS' PSYCHIATRIC MEDICAL INSTITUTION FOR CHILDREN (PMIC) BEDS, AND OUR COMPREHENSIVE AND COMMUNITY RESIDENTIAL TREATMENT BEDS (RT) ARE PLACES THAT PROVIDE OUT OF HOME TREATMENT OF AN INTENSE NATURE TO HELP CHILDREN WHOSE BEHAVIOR OR EMOTIONAL ISSUES HAVE ESCALATED TO A POINT THAT HAS OFTEN "OVERCOME" THE FAMILY AND SOMETIMES THE COMMUNITY. DURING THEIR TIME WITH US THEY ENGAGE IN A VARIETY OF TREATMENT PROCESSES, DESIGNED TO HELP THE CHILD GAIN BETTER CONTROL OVER THEIR OWN BEHAVIOR, BETTER UNDERSTAND THEMSELVES, AND WORK THROUGH ISSUES THAT MAY HAVE ARISEN IN THEIR FAMILIES. FOUR OAKS SERVES CHILDREN IN IOWA RANGING IN AGE FROM 5-17. WE SERVED OVER 500 KIDS AND THEIR FAMILIES DURING THE YEAR. 8264770 881530 7330825 COMMUNITY BASED PROGRAMS: FOUR OAKS OFFERS AN ARRAY OF COMMUNITY BASED PROGRAMS INCLUDING BEHAVIORAL HEALTH INTERVENTION SERVICES, SAFETY & PERMANENCY, PARENTS AS TEACHERS, PEDIATRIC INTEGRATED HEALTH, SUPERVISED COMMUNITY TREATMENT & FUNCTIONAL FAMILY THERAPY. THIS ARRAY OF COMMUNITY BASED CHILD AND FAMILY SUPPORT SERVICES HELP TO STABILIZE INDIVIDUAL AND FAMILY FUNCTIONING, REDUCES THE RISK OF CHILD ABUSE AND JUVENILE CRIME, AND ASSISTS FAMILIES TO BE SELF SUFFICIENT IN MEETING THE NEEDS OF THEIR CHILDREN. FOUR OAKS SERVES CHILDREN IN IOWA RANGING IN AGE FROM 0-17. WE SERVED OVER 3,500 KIDS AND THEIR FAMILIES DURING THE YEAR. 6736957 6809644 R&R: FOUR OAKS HOLDS THE DHS STATE CONTRACT FOR THE RECRUITMENT AND RETENTION (R&R) OF RESOURCE FAMILIES. REQUIREMENTS OF THIS CONTRACT ARE TO RECRUIT AND RETAIN FOSTER AND ADOPTIVE PARENTS; PROVIDE SUPPORT TO FOSTER PARENTS; COMPLETE HOME STUDIES AND MAKE RECOMMENDATIONS TO DHS ON FOSTER CARE AND ADOPTIVE FAMILY APPLICANTS; PROVIDE POST ADOPTION SUPPORT SERVICES TO FAMILIES WITH IOWA ADOPTION SUBSIDY; AND TO MAKE FOSTER FAMILY MATCH RECOMMENDATIONS TO DHS WHEN CHILDREN ARE REFERRED TO FOSTER CARE. FOUR OAKS SERVES CHILDREN IN IOWA RANGING IN AGE FROM 0-17. WE SERVED OVER 7,000 KIDS AND THEIR FAMILIES DURING THE YEAR. 5634838 8503719 FOUR OAKS OFFERS OTHER PROGRAMS THAT INCLUDE AFTER SCHOOL & SUMMER ACTIVITIES, CLASSROOMS THAT HELP SCHOOL DISTRICTS WITH STUDENT BEHAVIORAL ISSUES, AND EMERGENCY SHELTERS. FOUR OAKS SERVES CHILDREN IN IOWA RANGING IN AGE FROM 5-17. WE SERVED OVER 3,500 KIDS AND THEIR FAMILIES DURING THE YEAR. 5634838 8503719 37076749 1 1 0 1 0 0 0 0 0 1 1 0 1 0 1 1 0 1 0 0 1 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 92 0 1 1078 1 1 1 0 0 0 0 1 1 0 0 0 0 X 29 29 1 0 0 0 0 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 X TAMI GILLMORE 3193640259 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 LYDIA BROWN CHAIR 5.00 X X 0 0 0 MIKE WILKINS VICE CHAIR 5.00 X X 0 0 0 STEVE ALLSOP SECRETARY 5.00 X X 0 0 0 RICH ALTORFER TREASURER 5.00 X X 0 0 0 BRUCE ANDERSON DIRECTOR 1.00 X 0 0 0 ROGER BAKER DIRECTOR 1.00 X 0 0 0 JIM CHOATE DIRECTOR 1.00 X 0 0 0 BILL COURTER DIRECTOR 1.00 X 0 0 0 MARK DANIELSON DIRECTOR 1.00 X 0 0 0 JOE DINUCCI DIRECTOR 1.00 X 0 0 0 DINA DUSEK DIRECTOR 1.00 X 0 0 0 DAVE ENGLE DIRECTOR 1.00 X 0 0 0 JOYCE GITCH DIRECTOR 1.00 X 0 0 0 NANCY KASPAREK DIRECTOR 1.00 X 0 0 0 CHUCK KENT DIRECTOR 1.00 X 0 0 0 DAVID KNUTSON DIRECTOR 1.00 X 0 0 0 MIKE MCDERMOTT DIRECTOR 1.00 X 0 0 0 LAURA MUELLER DIRECTOR 1.00 X 0 0 0 ALICIA MURPHY DIRECTOR 1.00 X 0 0 0 SCOTT OLSON DIRECTOR 1.00 X 0 0 0 ANNE PARMLEY DIRECTOR 1.00 X 0 0 0 DIANE RAMSEY DIRECTOR 1.00 X 0 0 0 PAUL RHINES DIRECTOR 1.00 X 0 0 0 BRIAN SCOTT DIRECTOR 1.00 X 0 0 0 JIM SHIPMAN DIRECTOR 1.00 X 0 0 0 CHAD SIMMONS DIRECTOR 1.00 X 0 0 0 SUSAN SPIVEY DIRECTOR 1.00 X 0 0 0 GIACOMO TORMENE DIRECTOR 1.00 X 0 0 0 BRAD TUCKER DIRECTOR 1.00 X 0 0 0 JAMES A ERNST PRESIDENT/CEO 50.00 X 153948 0 79936 TAMI GILLMORE CHIEF FINANCIAL OFFICER 50.00 X 121791 0 20267 ANNE GRUENEWALD PRESIDENT/CEO (EFF. 10/13) 50.00 X 181568 0 5589 BOB SHEEHAN PROGRAM OFFICER 50.00 X 117458 0 3765 574765 0 109557 4 0 1 0 LUTHERAN SERVICES IN IOWA 3125 COTTAGE GROVE AVE DES MOINES IA 50311 FAMILY SERVICES 1054128 MARTIN BROS DISTRIBUTING CO INC 406 VIKING RD CEDAR FALLS IA 50613 FOOD SERVICE 501286 CHILDREN'S SQUARE USA PO BOX 8-C COUNCIL BLUFFS IA 51502 FAMILY SERVICES 236728 FAMILY RESOURCES 2800 EASTERN AVENUE DAVENPORT IA 52803 FAMILY SERVICES 232869 BRIDGESPAN GROUP 2 COPLEY PLACE 7TH FLOOR STE 3700B BOSTON MA 02116 CONSULTING SERVICES 218184 9 X 156751 1250763 3694439 79069 5101953 FAMILY AND CHILDREN'S SERVICES 624100 38723316 38723316 AFFILIATE SERVICES 561000 379837 379837 39103153 244218 244218 312307 271404 40903 40903 -74609 115512 34260 1008679 0 2190388 34260 -1181709 -1147449 -602592 -544857 50283 156751 34974 15309 15309 NET LOSS ABBE OAKS LLC 624100 -816 -816 -816 43357271 39102337 -677201 -169818 X 881530 881530 543299 543299 21965494 20053652 1653480 258362 528518 479611 42523 6384 2572742 2378879 178916 14947 2088478 1903756 163154 21568 55938 108 55387 443 181011 560 180451 36245 36245 119814 119814 5886949 5509357 320740 56852 265274 219966 38605 6703 1398177 1195688 182357 20132 35407 27600 7807 861992 785159 74478 2355 1082442 1038022 43207 1213 21429 4774 16655 1074751 731795 338180 4776 315991 280672 34000 1319 PROGRAM SUPPLIES 929686 929686 BAD DEBT 345808 345808 TRAINING & EDUCATION 208074 163836 40963 3275 REPAIRS & MAINTENANCE 200522 117961 82561 114282 28329 34483 51470 41713853 37076749 4031246 605858 2389303 3103217 1880326 4095991 4485467 4992762 273186 471695 20037772 10546722 11569671 9491050 8524747 9451173 12557434 12274184 640018 673249 42320152 44553321 3129715 3888506 212768 194719 1140711 1981067 1397792 0 990019 792652 6871005 6856944 X 31792915 32550696 2268589 3758038 1387643 1387643 35449147 37696377 42320152 44553321 X 1643418 886246 -282434 X 0 1 X 1 1 1 X 889828 1426016 1130313 2524363 5101953 11072473 28441903 27480478 31578306 34245255 39102337 160848279 43805 80719 36468 50283 211275 29331731 28950299 32789338 36806086 44254573 172132027 0 0 0 172132027 70529 278275 348148 442779 489765 1629496 70529 278275 348148 442779 489765 1629496 -56679 -7698 -8561 -677201 -750139 -78591 -27911 -855 -806 -108163 29323669 29143984 33128933 37239498 44067137 172903221 0.99550 0.98870 0.00940 0.00850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 36245 0 0 36245 0 PART II-B, LINE 1: A LOBBYING FIRM WAS ENGAGED TO REPRESENT FOUR OAKS AT THE IOWA STATE CAPITOL EACH DAY DURING THE LEGISLATIVE SESSION. THE FIRM IS CHARGED WITH ADVOCATING POSITIONS AND MEETING WITH POLICY MAKERS. 8524747 2447 1123979 200000 9451173 7092825 627800 804122 8524747 6237192 908988 -53355 7092825 5095230 112843 1029119 6237192 4585119 510111 5095230 0.79690 0.14680 0.05630 1 0 806321 806321 15712396 8561355 7151041 3155789 1985367 1170422 363266 363266 9491050 INTEREST IN NET ASSETS OF PROGRAM-RELATED ENTITIES 12274184 C 12274184 DEPOSITS 40000 DEFERRED COMPENSATION PAYABLE 637532 ACCOUNTS PAYABLE-RELATED ORGANIZATIONS 115120 792652 X 51612128 886246 65000 6696238 7647484 43964644 -607373 -607373 43357271 49364898 65000 8467575 8532575 40832323 881530 881530 41713853 PART V, LINE 4: THE ORGANIZATION HAS ESTABLISHED ENDOWED AND QUASI-ENDOWED FUNDS AT THE GREATER CEDAR RAPIDS COMMUNITY FOUNDATION. A 5 PERCENT SPEND RATE ON ENDOWMENTS FOR THE PAY FOR PERFORMANCE PLAN HAS BEEN APPROVED BY THE BOARD. SHOULD MANAGEMENT DECIDE TO TAKE DISTRIBUTIONS FROM THE ENDOWMENT ACCOUNTS IN THE FUTURE, THE BOARD AND THE COMMUNITY FOUNDATION WILL BE NOTIFIED. PART X, LINE 2: FOUR OAKS, AHNI, AHNI HOLDINGS, JANE BOYD AND GENEVA CORPORATION ARE RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THESE AGENCIES MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THESE AGENCIES FILE FORMS 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. AHNI PROPERTIES, INC. IS A TAXABLE CORPORATION UNDER THE INTERNAL REVENUE CODE REGULATIONS. BROWN APARTMENTS, LP AND SUGAR CREEK BEND, LLLP ARE TREATED AS PARTNERSHIPS FOR TAX PURPOSES. DOWS INVESTMENT, LLC AND Y&Z PROPERTIES ARE DISREGARDED ENTITIES FOR TAX PURPOSES. Y&Z PROPERTIES IS A DISREGARDED ENTITY FOR TAX PURPOSES AND WAS DISSOLVED AS OF JUNE 30, 2013. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2014 AND 2013, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. FORMS 990 AND 990-T FILED BY THE ORGANIZATION ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE FISCAL YEARS ENDED JUNE 30, 2010 AND PRIOR. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF AUDIT REPORT CONSOLIDATED ENTITIES 7,080,551. ELIMINATION OF INTERCOMPANY REVENUES OF AUDIT REPORT CONSOLIDATED ENTITIES -384,313. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON ABBE OAKS, LLC - SCHEDULE K-1 -816. RENTAL EXPENSES -271,404. FUNDRAISING AND GAMING EXPENSES -34,974. LOSS ON SALE OF PROPERTY -1,181,709. CONTRIBUTION TO RELATED ENTITIES NETTED IN AUDIT REPORT REVENUE 881,530. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF AUDIT REPORT CONSOLIDATED ENTITIES 7,363,801. ELIMINATION OF INTERCOMPANY EXPENSES OF AUDIT REPORT CONSOLIDATED ENTITIES -384,313. RENTAL EXPENSES 271,404. FUNDRAISING AND GAMING EXPENSES 34,974. LOSS ON SALE OF PROPERTY 1,181,709. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION TO RELATED ENTITIES NETTED IN AUDIT REPORT REVENUE 881,530. NORTH AMERICA - CANADA AND MEXICO, BUT BUT NOT THE UNITED STATES 0 0 FUNDRAISING N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART I, LINE 3: THE ORGANIZATION RECEIVED A CONTRIBUTION FROM A NORTH AMERICAN DONOR OUTSIDE THE U.S. DURING THE YEAR TRIGGERING SCHEDULE F FOR FOREIGN REVENUES OVER $10,000. THE ORGANIZATION DOES NOT SPECIFICALLY SOLICIT CONTRIBUTIONS FROM FOREIGN COUNTRIES AND HAD NO FOREIGN EXPENDITURES DURING THE YEAR. X X X X X X X 1 ME & V 200 1ST ST SE STE 105 CEDAR RAPIDS IA 52401 CAMPAIGN CONSULTANT 0 0 84786 -84786 ERNHART & ASSOCIATES 201 NORFOLK AVE NW ELK RIVER MN 55330 CAMPAIGN CONSULTANT 0 0 35028 -35028 119814 -119814 IA GOLF CLASSIC 207034 156751 50283 6336 26982 1656 207034 156751 50283 6336 26982 1656 34974 15309 1 AFFORDABLE HOUSING NETWORK INC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 208640691 501(C)(3) 641530 TOTAL CHILD CONTRIBUTION JANE BOYD COMMUNITY HOUSE 943 14TH AVENUE SE CEDAR RAPIDS IA 52401 420680359 501(C)(3) 240000 GENERAL SUPPORT 2 0 PART I, LINE 2: THE FILING ORGANIZATION IS THE SOLE MEMBER OF AFFORDABLE HOUSING NETWORK INC (AHNI) AND JANE BOYD COMMUNITY HOUSE. THEREFORE, ALL FUNDS TRANSFERRED TO AHNI AND JANE BOYD REMAIN UNDER THE SUPERVISION OF THE FILING ORGANIZATION AND SEPARATE GRANT FUND MONITORING PROCEDURES ARE NOT APPLICABLE. X X X X 0 1 0 0 0 0 0 0 0 JAMES A ERNST PRESIDENT/CEO 148195 0 0 0 5753 0 66650 0 13286 0 233884 0 0 0 ANNE GRUENEWALD PRESIDENT/CEO (EFF. 10/13) 140472 0 37800 0 3296 0 5348 0 241 0 187157 0 0 0 PART I, LINE 4B JAMES A. ERNST PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THE BENEFIT IS ACCRUED OVER THE PERIOD OF ACTIVE EMPLOYMENT AND IS PAYABLE UPON RETIREMENT. AS OF JUNE 30, 2014, MR. ERNST WAS NOT RECEIVING BENEFITS AND THE PLAN WAS FULLY ACCRUED. $62,000 OF DEFERRED COMPENSATION FROM THIS PLAN WAS ACCRUED DURING THE YEAR AND IS REPORTED IN SCH J, PART II, COL (C). A LINN COUNTY IOWA 426004338 NONEAVAIL 2009-12-30 1665000 BUILDING CONSTRUCTION 0 0 0 B CERRO GORDO COUNTY IOWA 426004949 NONEAVAIL 2014-06-30 1000000 BUILDING CONSTRUCTION 0 0 0 A 1665000 12000 1653000 2009 1 0 1 1 B 1000000 1000000 0 0 0 0 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 0 B 0 0 1 0 0 0 0 0 0 A 1 B 1 X 72069 THRIFT STORE VALUE X COMPUTERS 20 7000 ESTIMATED $350 EACH 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF DONATED ITEMS. FORM 990, PART I, LINE 6, NUMBER OF VOLUNTEERS: THE NUMBER OF VOLUNTEERS IS TRACKED IN A DATABASE AND A PAPER FILE THAT CONTAINS EACH VOLUNTEER'S BACKGROUND CHECK AND VOLUNTEER APPLICATION. FORM 990, PART VI, SECTION A, LINE 2 SOME OFFICERS AND DIRECTORS HAVE BUSINESS RELATIONSHIPS TO THE EXTENT THAT THEY SERVE TOGETHER ON OTHER BOARDS: JAMES A. ERNST, CEO/PRESIDENT AND DINA DUSEK, DIRECTOR ARE MANAGERS OF ABBE OAKS, LLC. THEY REPRESENT THE PARTNERSHIP INTEREST OF FOUR OAKS FAMILY AND CHILDREN'S SERVICES IN ABBE OAKS, LLC. FORM 990, PART VI, SECTION A, LINE 7A JANE BOYD COMMUNITY HOUSE ("JBCH") HAS AN AFFILIATE AGREEMENT WITH FOUR OAKS ENTITLING JBCH TO NOMINATE ONE VOTING MEMBER OF THE FOUR OAKS BOARD OF DIRECTORS. THE APPOINTED REPRESENTATIVE IS SELECTED BY JBCH FROM THE MEMBERSHIP OF JBCH'S BOARD OF DIRECTORS AND IS SUBJECT TO THE APPROVAL OF THE FOUR OAKS BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE OUTSIDE TAX PREPARER REVIEWS THE FORM 990 WITH THE CEO/PRESIDENT, CFO, AND ADMINISTRATIVE SERVICES (FINANCE) COMMITTEE IN DRAFT FORM. ALL QUESTIONS AND CONCERNS ARE ADDRESSED TO FULL SATISFACTION BEFORE BECOMING FINAL. THE FINAL FORM 990 IS PROVIDED TO THE FULL BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL OFFICERS, DIRECTORS, AND EMPLOYEES TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY AS WELL AS REPORT ANY DUALITY OF INTEREST AS SOON AS THE INTEREST OCCURS. WHEN HIRING INDEPENDENT CONTRACTORS FOR MAJOR PROJECTS, THE ORGANIZATION SENDS REQUESTS FOR PROPOSAL ("RFPS.") FOR MAJOR RECURRING SERVICE CONTRACTS, RFPS ARE DONE EVERY 3-5 YEARS OR MARKET RATES ARE REVIEWED BY MANAGEMENT TO ENSURE THAT THE TERMS FOR RENEWING THE CONTRACT ARE STILL AT COMPETITIVE MARKET RATES. THROUGHOUT THE PROCESS, ANY INTERESTED BOARD MEMBERS AND/OR COMMITTEE MEMBERS MUST ABSTAIN FROM THE DISCUSSION AND THE SELECTION OF A CONTRACTOR. WHERE MAJOR CONFLICTS EXISTS, THE BOARD MEMBER WILL EITHER RESIGN AS A BOARD MEMBER OR WITHDRAW HIS/HER FIRM FROM CONSIDERATION FOR THE CONTRACT. AS AN ADDITIONAL SAFEGUARD, MANAGEMENT REVIEWS VENDOR LISTS AND BOARD MEMBER LISTS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 FOUR OAKS UTILIZES THE EXECUTIVE COMMITTEE FOR SETTING CEO/PRESIDENT COMPENSATION AS WELL AS OBTAINS A MARKET REVIEW AND COMPENSATION COMPARISON FROM AN INDEPENDENT ACCOUNTING FIRM EVERY THREE YEARS. THE EXECUTIVE COMMITTEE GIVES THE CEO/PRESIDENT DIRECTION ON SETTING COMPENSATION FOR THE REMAINING EXECUTIVE OFFICERS AND THE CEO/PRESIDENT AND COMMITTEE JOINTLY ARRIVE AT COMPENSATION FIGURES FOR SUCH OTHER OFFICERS. AN INDUSTRY SALARY SURVEY IS ALSO UTILIZED BY THE COMMITTEE IN SETTING COMPENSATION. FOUR OAKS RETAINS DOCUMENTATION WITH REGARD TO CRITERIA USED TO ARRIVE AT COMPENSATION FOR OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. IN ADDITION, THE ORGANIZATION MAKES ITS ANNUAL REPORT, INCLUDING ITS FINANCIAL STATEMENTS, AVAILABLE ON ITS WEBSITE. FORM 990, PART VI, LINE 10A AND 10B, AFFILIATES: FOUR OAKS FAMILY AND CHILDREN'S SERVICES HAS WRITTEN AFFILIATE AGREEMENTS WITH SEVERAL ENTITIES THAT CONDUCT ACTIVITIES THAT CONTRIBUTE TO THE ACHIEVEMENT OF FOUR OAKS' EXEMPT PURPOSE. ANY AFFILIATED ENTITIES IN WHICH FOUR OAKS HAS THE PRESCRIBED AMOUNT OF DIRECT OR INDIRECT OWNERSHIP OR CONTROL ARE LISTED AS RELATED ORGANIZATIONS ON FORM 990, SCHEDULE R, AS APPROPRIATE. FORM 990, PART VIII, LINE 7(C)(I), NET GAIN (LOSS) ON SALE OF SECURITIES: THE $34,260 GAIN (LOSS) REPORTED REPRESENTS THE ORGANIZATION'S SHARE OF NET GAIN (LOSS) ON THE SALE OF POOLED INVESTMENTS HELD AT A COMMUNITY FOUNDATION. SINCE THE ORGANIZATION IS ALLOCATED A PERCENTAGE OF THE POOLED INVESTMENTS GAIN OR LOSS, GROSS PROCEEDS AND COST BASIS AMOUNTS ARE NOT AVAILABLE FOR REPORTING. FORM 990, PART IX, LINE 11G FOSTER AND ADOPTION SUB-CONTRACTORS: PROGRAM SERVICE EXPENSES 4,057,461. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,057,461. ALL OTHER FEES: PROGRAM SERVICE EXPENSES 1,451,896. MANAGEMENT AND GENERAL EXPENSES 320,740. FUNDRAISING EXPENSES 56,852. TOTAL EXPENSES 1,829,488. FORM 990, PART XI, LINE 9: BOOK-TAX DIFFERENCE ABBE OAKS, LLC 816. CURRENT YEAR NET INCOME OF SUBSIDIARIES -283,250. DOWS INVESTMENTS LLC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 010723171 COMMERCIAL REAL ESTATE RENTAL IA -1248126 0 N/A AFFORDABLE HOUSING NETWORK INC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 208640691 LOW INCOME HOUSING IA 501(C)(3) LINE 9 N/A 1 JANE BOYD COMMUNITY HOUSE 943 14TH AVE SE CEDAR RAPIDS IA 52401 420680359 INDIVIDUAL AND FAMILY SERVICES IA 501(C)(3) LINE 7 N/A 1 AHNI HOLDINGS 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 271786138 LOW INCOME HOUSING IA 501(C)(3) LINE 11A, I AFFORDABLE HOUSING NETWORK INC 1 GENEVA CORPORATION 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 420937414 LOW INCOME HOUSING IA 501(C)(3) LINE 9 AFFORDABLE HOUSING NETWORK INC 1 BROWN APARTMENTS LP 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 261195327 LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AFFORDABLE HOUSING NETWORK INC RELATED -11 339088 0 1 0.00010 SUGAR CREEK BEND LLLP PO BOX 473 SPENCER IA 51301 270529358 LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AHNI PROPERTIES INC RELATED -7 66 0 1 0.00010 BLAIRS FERRY LIMITED PARTNERSHIP 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 421421298 LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AFFORDABLE HOUSING NETWORK INC RELATED 13645 376419 0 0 0.99990 3200 PIONEER LLLP (GENERAL INTEREST) 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 463879173 INACTIVE - LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AFFORDABLE HOUSING NETWORK INC RELATED 0 1 0.01000 3200 PIONEER LLLP (LIMITED INTEREST) 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 463879173 INACTIVE - LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AHNI HOLDINGS RELATED 0 0 0.99000 AHNI PROPERTIES INC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 263756672 LOW INCOME RESIDENTIAL REAL ESTATE MANAGEMENT IA AFFORDABLE HOUSING NETWORK INC C -7 66 1.00000 1 HARBET AVENUE PROPERTIES INC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 264520424 INACTIVE - LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AFFORDABLE HOUSING NETWORK INC C 1.00000 1 1 1 0 1 1 0 0 0 0 0 0 1 1 1 1 0 1 0 0 JANE BOYD COMMUNITY HOUSE A 2280 WRITTEN AGREEMENT JANE BOYD COMMUNITY HOUSE E 115120 CASH JANE BOYD COMMUNITY HOUSE B 240000 CASH BLAIRS FERRY LIMITED PARTNERSHIP A 109 WRITTEN AGREEMENT AFFORDABLE HOUSING NETWORK INC B 641530 CASH AFFORDABLE HOUSING NETWORK INC D 1090760 WRITTEN AGREEMENT (GUARANTEE) AFFORDABLE HOUSING NETWORK INC D 1000000 WRITTEN AGREEMENT (GUARANTEE) AFFORDABLE HOUSING NETWORK INC D 600498 WRITTEN AGREEMENT (GUARANTEE) AFFORDABLE HOUSING NETWORK INC D 456145 WRITTEN AGREEMENT (GUARANTEE) AFFORDABLE HOUSING NETWORK INC D 653531 WRITTEN AGREEMENT (GUARANTEE) AFFORDABLE HOUSING NETWORK INC L 160019 COST AFFORDABLE HOUSING NETWORK INC Q 171342 COST AFFORDABLE HOUSING NETWORK INC D 277424 CASH