2015-11-16T12:46:37-06:00 2014-12-31 363168081 SIKICH LLP 1415 W DIEHL RD SUITE 400 NAPERVILLE IL 605632349 990 2014-01-01 362580774 COMMUNITY ACTION PARTNERSHIP OF LAKE COUNTY COMM 8472494330 PO BOX 9059 1200 GLEN FLORA WAUKEGAN IL 60085 MARY LOCKHART-WHITE EXECUTIVE DIRECTOR 8472494330 2015-11-10 1 ANDREW T TWARDOWSKI CPA P00377357 6305668400 2015-11-10 2014 2016-04-25 22:37:26Z MARY LOCKHART-WHITE PO BOX 9059 1200 GLEN FLORA WAUKEGAN IL 60085 15726262 0 X WWW.CAPLAKECOUNTY.ORG X 1965 IL REDUCE THE CAUSES AND EFFECTS OF POVERTY, PROMOTE SELF-SUFFICIENCY OF FAMILIES AND INDIVIDUALS WITH LOW INCOME, AND IMPROVE THE STANDARD OF LIVING IN LAKE COUNTY. 13 13 277 500 2354 0 13796920 15024583 68538 84168 -14875 27291 40194 150484 13890777 15286526 6000281 6883231 0 0 4493455 4717509 0 0 0 4020514 4639244 14514250 16239984 -623473 -953458 9875663 9191903 11428828 11028489 -1553165 -1836586 X COMMUNITY ACTION PARTNERSHIP OF LAKE COUNTY OPERATES AS A NONPROFIT ORGANIZATION LOCATED IN WAUKEGAN, ILLINOIS SERVICING DISADVANTAGED FAMILIES BY PROVIDING COMPREHENSIVE HEALTH, EDUCATION, NUTRITIONAL AND SOCIAL SERVICES TO PRESCHOOL AGED CHILDREN AND THEIR FAMILIES, WEATHERIZATION OF HOUSES AND ASSISTANCE WITH ENERGY BILLS THROUGH VARIOUS ENERGY PROGRAMS AND REFERRAL SERVICES THROUGH COMMUNITY SERVICES PROGRAMS. COMMUNITY ACTION PARTNERSHIP OF LAKE COUNTY IS SUPPORTED PRIMARILY THROUGH FEDERAL AND STATE GOVERNMENT GRANTS. 0 0 8393223 6508935 WEATHERIZATION AND ENERGY ASSISTANCE - WEATHERIZATION OF HOUSES AND ASSISTANCE WITH ENERGY BILLS THROUGH VARIOUS ENERGY PROGRAMS. 5593974 2609 116890 EARLY CHILDHOOD DEVELOPMENT - SERVICING DISADVANTAGED FAMILIES BY PROVIDING COMPREHENSIVE HEALTH, EDUCATION, NUTRITIONAL AND SOCIAL SERVICES TO PRESCHOOL AGED CHILDREN AND THEIR FAMILIES THROUGH THE HEAD START, PREVENTION AND ADVENTURE KIDS PROGRAMS. 927268 371687 COMMUNITY SERVICES - REFERRAL SERVICES THROUGH COMMUNITY SERVICES PROGRAMS, EDUCATIONAL SERVICES AND SERVICES FOR FAMILIES. 57865 THE ELDERLY IMPROVEMENT PROGRAM ASSISTS SENIORS IN SECURING VOLUNTEER OPPORTUNITIES. 37609 HOUSING PROGRAM PROVIDES SAFE AND AFFORDABLE HOUSING FOR PEOPLE IN NEED. 57865 37609 14972330 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 81 0 1 277 1 1 1 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X MARY LOCKHART-WHITE 8472494330 1200 GLEN FLORA WAUKEGAN IL 60085 PAMELA JEFFERIES DIRECTOR 0.50 X 0 0 0 GEORGE WELLS DIRECTOR 0.50 X 0 0 0 SHERIFF MARK CURRAN DIRECTOR 0.50 X 0 0 0 MAYOR LEON ROCKINGHAM DIRECTOR 0.50 X 0 0 0 MARY ROSS CUNNINGHAM DIRECTOR 0.50 X 0 0 0 NELSON TATE DIRECTOR 0.50 X 0 0 0 DR ALPHONSO BALDWIN DIRECTOR 0.50 X 0 0 0 WILLIAM MCNEELEY PRESIDENT 0.50 X X 0 0 0 DEBRAH LEWIS VICE PRESIDENT 0.50 X X 0 0 0 STEPHANIE SMITH SECRETARY 0.50 X X 0 0 0 ANTHONY WARD TREASURER 0.50 X X 0 0 0 JENNIFER WITHERSPOON PERMANENT ALTERNATE 0.50 X 0 0 0 WAYNE CRAMER DIRECTOR 0.50 X 0 0 0 MARY LOCKHART WHITE EXECUTIVE DIRECTOR/CEO 40.00 X 154205 0 0 154205 0 0 1 0 1 0 BACO INC 3400 GENEVA ROAD BURLINGTON WI 53105 WEATHERIZATION CONTRACTOR 824131 UNITED HEATLTH CARE 22561 NETWORK PLACE CHICAGO IL 600731225 HEALTH CARE PROVIDER 544940 GORDON FOOD SERVICE 10901 38TH STREET KENOSHA WI 53144 FOOD VENDOR 230739 FIRST STUDENT 22157 NETWORK PLACE CHICAGO IL 606731221 TRANSPORTATION 228306 BERKSHIRE HATHAWAY PO BOX 844501 LOS ANGELES CA 900849501 WORKERS COMP VENDOR 170432 6 29780 14751863 242940 12444 15024583 PROGRAM SERVICE FEES 900099 84168 84168 84168 18030 18030 399469 361860 37609 37609 37609 79469 70208 9261 9261 9261 8855 29780 7668 1187 1187 MISCELLANEOUS 900099 58374 2354 56020 NUTRITION 900099 32722 32722 PARTNERSHIP 900099 20592 20592 111688 15286526 154499 2354 105090 6883231 6883231 154205 147390 6815 3492213 3337868 154345 805467 772307 33160 265624 254689 10935 33393 19210 14183 70625 40628 29997 31976 18395 13581 15586 10763 4823 166578 130477 36101 852413 712838 139575 24871 23541 1330 45365 45365 235592 235592 72874 52304 20570 MATERIALS 1187538 1187538 CONTRACTUAL SERVICES 583945 261824 322121 TRANSPORTATION 351859 350325 1534 FOOD 305022 305022 661607 463980 197627 16239984 14972330 1267654 0 718281 164387 542787 518045 194914 266385 240601 210184 57411 122502 12427881 5066139 7548001 7361742 573668 548658 9875663 9191903 1096190 1484675 8345000 8135000 430000 430000 46827 46827 1510811 931987 11428828 11028489 X -1553165 -1836586 -1553165 -1836586 9875663 9191903 -953458 670037 0 X 0 1 X 1 1 1 X 18296330 14408257 13477436 13796920 15024583 75003526 18296330 14408257 13477436 13796920 15024583 75003526 75003526 284200 277272 308028 365734 417499 1652733 43441 61149 93783 3479 3541 205393 296029 131520 23404 36789 76612 564354 77426006 527928 0.96870 0.96720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1475392 1475392 9311557 3787405 5524152 605291 389515 215776 695255 648585 46670 340386 240634 99752 7361742 DEFERRED FINANCE CHARGES, NET OF ACCUMULATED AMORTIZATION 538616 SECURITY DEPOSITS 10042 548658 SECURITY DEPOSITS 37287 CAPITAL LEASE OBLIGATIONS 2245 REFUNDABLE ADVANCES 880782 INTEREST RATE SWAP LIABILITY 11673 931987 X 16326091 670037 369528 1039565 15286526 0 15286526 16609512 369528 369528 16239984 0 16239984 PART X, LINE 2: THE AGENCY IS A NONPROFIT ORGANIZATION WHICH HAS BEEN GRANTED AN EXEMPTION FROM FEDERAL INCOME TAXES AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE FOR ALL BUSINESS INCOME RELATED TO ITS TAX-EXEMPT PURPOSE. THE AGENCY REMAINS LIABLE FOR TAX ON UNRELATED BUSINESS INCOME. NO TAX PROVISIONS WERE REQUIRED FOR 2014 OR 2013. THE AGENCY IS SIMILARLY CLASSIFIED BY THE STATE OF ILLINOIS. THE AGENCY FOLLOWS AUTHORITATIVE GUIDANCE ISSUED BY FASB THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS NOT BEEN MET. THIS GUIDANCE ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. THE AGENCY CONDUCTS BUSINESS SOLELY IN THE U.S. AND, AS A RESULT, FILES INFORMATION RETURNS FOR U.S. AND ILLINOIS. IN THE NORMAL COURSE OF BUSINESS, THE AGENCY IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. THE AGENCY'S INFORMATION RETURNS FOR YEARS SUBSEQUENT TO FISCAL 2010 ARE OPEN, BY STATUTE, FOR REVIEW BY AUTHORITIES. HOWEVER, AT PRESENT, THERE ARE NO ONGOING INCOME TAX AUDITS OR UNRESOLVED DISPUTES WITH THE VARIOUS TAX AUTHORITIES THAT THE AGENCY CURRENTLY FILES OR HAS FILED WITH. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 361,860. SPECIAL EVENT EXPENSE 7,668. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 361,860. SPECIAL EVENT EXPENSE 7,668. GALA 14300 5445 8855 4000 2993 675 NICOR 5000 5000 15 19335 19335 38635 29780 8855 4000 2993 675 7668 1187 1 EMERGENCY SERVICES 3480 220105 UTILITIES 8224 5071056 SCHOLARSHIPS 5 6000 PART I, LINE 2: GRANT AWARDS ARE MONITORED MONTHLY THROUGH BUDGET MEETINGS WITH THE PROGRAM MANAGER, THE FISCAL SUPERVISOR, AND THE EXECUTIVE DIRECTOR. DURING THE MEETINGS, PROGRAM OUTCOMES ARE COMPARED TO THE LEVEL OF SPENDING AS WELL AS MAKING SURE THAT EXPENSES ARE ALLOWABLE UNDER THE GRANT AND RECORDED CORRECTLY IN THE ACCOUNTING SYSTEM. X X 0 0 0 0 0 0 0 0 0 MARY LOCKHART WHITE EXECUTIVE DIRECTOR/CEO 154205 0 0 0 0 0 0 0 0 0 154205 0 0 0 A ILLINOIS FINANCE AUTHORITY VARIABLE DEMAND REVENUE BONDS SERIES 2008A 362580774 45200FEB1 2008-03-19 3000000 DEBT CONSOLIDATION 0 0 0 B ILLINOIS FINANCE AUTHORITY VARIABLE DEMAND REVENUE BONDS SERIES 2008B 362580774 45260FEC9 2008-03-19 625000 DEBT CONSOLIDATION 0 0 0 C ILLINOIS FINANCE AUTHORITY VARIABLE DEMAND REVENUE BONDS SERIES 2004 362580774 45200BEL8 2004-03-01 6250000 FACILITY CONSTRUCTION 0 0 0 A 3000000 123984 2876016 2008 0 0 1 1 B 625000 625000 2008 0 0 1 1 C 6250000 6250000 2005 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 A 0 0 0 0 1 0 0 0 0 B 0 0 0 0 1 0 0 0 0 C 0 0 0 0 1 0 0 0 0 A 0 B 0 C 0 FORM 990, PART VI, SECTION B, LINE 11 THE BOARD RECEIVES A COPY OF THE 990 AS PART OF THE INFORMATION PACKET THAT IS MAILED TO ALL MEMBERS PRIOR TO THE BOARD MEETING. THE DOCUMENT IS REVIEWED BY THE FINANCIAL COMMITTEE AND FULL BOARD. QUESTIONS AND ATTACHMENTS ARE REVIEWED AND DISCUSSED. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND EMPLOYEES ARE REQUIRED TO REVIEW AND SIGN OFF ON THE CONFLICT OF INTEREST POLICY ANNUALLY. ADDITIONALLY, THEY ARE REQUIRED TO DISCLOSE ANY CONFLICTS WHICH WOULD THEN BE REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION STUDY IS PERFORMED BIANNUALLY AND UPDATED ANNUALLY BY THE ILLINOIS COMMUNITY ACTION ASSOCIATION WHO USES AN INDEPENDENT EMPLOYEE SERVICE. THIS INFORMATION IS PROVIDED TO THE EXECTUTIVE COMMITTEE. EACH MEMBER OF THE EXECUTIVE COMMITTEE DISCLOSES HIS OR HER EVALUATION OF THE EXECUTIVE DIRECTOR ANNUALLY BY COMPLETING AN EVALUATION FORM. THE BOARD OF DIRECTORS MEETS WITHOUT THE EXECUTIVE DIRECTOR PRESENT TO REVIEW THE COMMITTEE'S RECOMMENDATIONS. THEN, THE BOARD CHAIR WILL DISCUSS THE RESULTS WITH THE EXECUTIVE DIRECTOR. THE FINAL EVALUATION IS SIGNED BY BOTH THE EXECUTIVE DIRECTOR AND THE BOARD CHAIR. THERE ARE NO OTHER COMPENSATED OFFICERS, AND THE REVIEW PROCESS IS ALSO APPLICABLE FOR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.