FOUR OAKS FAMILY AND CHILDRENS SERVICES: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- FOUR OAKS FAMILY AND CHILDRENS SERVICES (EIN 42-0998726)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-07
- IRS object ID
- 201341279349301409
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-07T15:14:47-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420714325 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 221 THIRD AVENUE SE STE 300 | AddressLine1 |
| City | CEDAR RAPIDS | City |
| State | IA | State |
| ZIP Code | 524011512 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420998726 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOUR OAKS FAMILY AND CHILDREN'S SERVICES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FOUR | NameControl |
| Phone | 3193640259 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5400 KIRKWOOD BLVD SW | AddressLine1 |
| City | CEDAR RAPIDS | City |
| State | IA | State |
| ZIP Code | 52404 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES A ERNST | Name |
| Title | PRESIDENT/CEO | Title |
| Phone | 3193640259 | Phone |
| Date Signed | 2013-05-02 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KAY HEGARTY | Name |
| PTIN | P00091057 | PTIN |
| Phone | 3192985333 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOUR OAKS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JAMES A ERNST | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5400 KIRKWOOD BLVD SW | AddressLine1 |
| City | CEDAR RAPIDS | City |
| State | IA | State |
| ZIP Code | 52404 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 33531256 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.FOUROAKS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1971 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 27 | NbrIndependentVotingMembers |
| Total Nbr Employees | 893 | TotalNbrEmployees |
| Total Nbr Volunteers | 1407 | TotalNbrVolunteers |
| Total Gross UBI | -7698 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -7698 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1426016 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1130313 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 27508389 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 31578307 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 746827 | InvestmentIncomePriorYear |
| Investment Income Current Year | 401698 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -82009 | OtherRevenuePriorYear |
| Other Revenue Current Year | 62012 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 29599223 | TotalRevenuePriorYear |
| Total Revenue Current Year | 33172330 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 650908 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 903983 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 21267906 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 22270414 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 531393 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5872834 | OtherExpensePriorYear |
| Other Expenses Current Year | 10313300 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 27791648 | TotalExpensesPriorYear |
| Total Expenses Current Year | 33487697 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1807575 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -315367 | RevenuesLessExpensesCY |
| Total Assets BOY | 43245733 | TotalAssetsBOY |
| Total Assets EOY | 41238661 | TotalAssetsEOY |
| Total Liabilities BOY | 6101627 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 6488068 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 37144106 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 34750593 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS. | MissionDescription |
| Significant New Program Services | 1 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 12294679 | Expense |
| Grants | 89602 | Grants |
| Revenue | 12378256 | Revenue |
| Description | 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 5887609 | Expense |
| Grants | 19263 | Grants |
| Revenue | 6545203 | Revenue |
| Description | COMMUNITY BASED PROGRAMS: FOUR OAKS OFFERS AN ARRAY OF COMMUNITY BASED PROGRAMS INCLUDING BEHAVIORAL HEALTH INTERVENTION SERVICES, SAFETY & PERMANENCY, PARENTS AS TEACHERS, 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 3,000 KIDS AND THEIR FAMILIES DURING THE YEAR. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4297911 | Expense |
| Grants | 208400 | Grants |
| Revenue | 4375289 | Revenue |
| Description | 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. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 7004957 | Expense |
| Grants | 586718 | Grants |
| Revenue | 8278704 | Revenue |
| Description | 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 7004957 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 586718 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 8278704 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 29485156 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 1 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 66 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 893 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 27 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 27 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 1 | InvestmentInJointVenture |
| Written Policy Or Procedure | 1 | WrittenPolicyOrProcedure |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAMI GILLMORE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3197842025 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 210 2ND ST SE | AddressLine1 |
| City | CEDAR RAPIDS | City |
| State | IA | State |
| ZIP Code | 52401 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (31 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| DIANE RAMSEY | |||||||
| CHAIR | 5.00 | X | X | 0 | 0 | 0 | |
| LYDIA BROWN | |||||||
| VICE CHAIR | 5.00 | X | X | 0 | 0 | 0 | |
| PAUL RHINES | |||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 | |
| MIKE WILKINS | |||||||
| SECRETARY | 5.00 | X | X | 0 | 0 | 0 | |
| STEVE ALLSOP | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| RICH ALTORFER | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| BRUCE ANDERSON | |||||||
| IMMEDIATE PAST CHAIR | 5.00 | X | X | 0 | 0 | 0 | |
| ROGER BAKER | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| TOM BARBEE | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JIM CHOATE | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| MARK DANIELSON | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| BILL COURTER | |||||||
| 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 | ||
| 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 | ||
| JOYCE GITCH | |||||||
| 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 | ||
| KRAIG PAULSEN | |||||||
| 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 | ||
| ANNE PARMLEY | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| SUSAN SPIVEY | |||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||
| JAMES A ERNST | |||||||
| PRESIDENT/CHIEF EXECUTIVE | 50.00 | X | 193285 | 0 | 67322 | ||
| TAMI GILLMORE | |||||||
| CHIEF FINANCIAL OFFICER | 50.00 | X | 117806 | 0 | 22060 | ||
| ANNE GRUENEWALD | |||||||
| CHIEF STRATEGY OFFICER | 50.00 | 130091 | 0 | 3865 | X | ||
| ELIZABETH MATHIS | |||||||
| CHIEF INFORMATION OFFICER | 50.00 | 102469 | 0 | 16450 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 543651 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 109697 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| MARTIN BROS DISTRIBUTING CO INC | |||||
| 406 VIKING RD | CEDAR FALLS | IA | 50613 | FOOD SERVICE | 368759 |
| A'VIANDS LLC | |||||
| 1751 W COUNTY RD B STE 300 | ROSEVILLE | MN | 55113 | FOOD SERVICE | 252043 |
| GEE GRADING & EXCAVATING | |||||
| 4715 6TH ST SW | CEDAR RAPIDS | IA | 52404 | CONSTRUCTION | 222904 |
| DEPARTMENT OF HUMAN SERVICES | |||||
| PO BOX 36450 | DES MOINES | IA | 50315 | FAMILY SERVICES | 208801 |
| PATE ASPHALT SYSTEMS | |||||
| 3285 3RD AVE | MARION | IA | 52302 | CONSTRUCTION | 188726 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 6 | NumberOfContractorsGT100K |
| Fundraising Events | 130500 | FundraisingEvents |
| Government Grants | 101043 | GovernmentGrants |
| All Other Contributions | 898770 | AllOtherContributions |
| Noncash Contributions | 132982 | NoncashContributions |
| Total Contributions | 1130313 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| FAMILY AND CHILDREN'S | 624100 | 31090071 | 31090071 |
| AFFILIATE SERVICES | 561000 | 488236 | 488236 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 31578307 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 156946 | TotalRevenueColumn |
| Exclusion | $156,946 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 341074 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 295668 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 45406 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 45406 | TotalRevenueColumn |
| Unrelated Business Revenue | -7698 | UnrelatedBusinessRevenue |
| Exclusion | $53,104 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 244752 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 244752 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 244752 | TotalRevenueColumn |
| Exclusion | $244,752 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 79608 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 130500 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 63218 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16390 | TotalRevenueColumn |
| Exclusion | $16,390 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 1111 | GrossIncomeGaming |
| Gaming Direct Expenses | 40 | GamingDirectExpenses |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1071 | TotalRevenueColumn |
| Exclusion | $1,071 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | NET LOSS ABBE OAKS LLC | Description |
| Business Code | 624100 | BusinessCode |
| Total Revenue Column | -855 | TotalRevenueColumn |
| Related Or Exempt Function Income | -855 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | -855 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 33172330 | TotalRevenueColumn |
| Related Or Exempt Function Income | 31577452 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -7698 | UnrelatedBusinessRevenue |
| Exclusion | $472,263 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 903983 | Total |
| Program Services | 903983 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 392533 | Total |
| Management And General | 392533 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17457379 | Total |
| Program Services | 15614088 | ProgramServices |
| Management And General | 1545176 | ManagementAndGeneral |
| Fundraising | 298115 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 368324 | Total |
| Program Services | 331694 | ProgramServices |
| Management And General | 31267 | ManagementAndGeneral |
| Fundraising | 5363 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2241371 | Total |
| Program Services | 2066113 | ProgramServices |
| Management And General | 141852 | ManagementAndGeneral |
| Fundraising | 33406 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1810807 | Total |
| Program Services | 1598844 | ProgramServices |
| Management And General | 186704 | ManagementAndGeneral |
| Fundraising | 25259 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8509 | Total |
| Management And General | 8509 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134913 | Total |
| Management And General | 134913 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43329 | Total |
| Fundraising | 43329 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5022812 | Total |
| Program Services | 4608647 | ProgramServices |
| Management And General | 353646 | ManagementAndGeneral |
| Fundraising | 60519 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 214741 | Total |
| Program Services | 193210 | ProgramServices |
| Management And General | 20506 | ManagementAndGeneral |
| Fundraising | 1025 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1355299 | Total |
| Program Services | 1174895 | ProgramServices |
| Management And General | 163772 | ManagementAndGeneral |
| Fundraising | 16632 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 981909 | Total |
| Program Services | 845128 | ProgramServices |
| Management And General | 135808 | ManagementAndGeneral |
| Fundraising | 973 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1010243 | Total |
| Program Services | 980185 | ProgramServices |
| Management And General | 27651 | ManagementAndGeneral |
| Fundraising | 2407 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 863532 | Total |
| Program Services | 650995 | ProgramServices |
| Management And General | 211965 | ManagementAndGeneral |
| Fundraising | 572 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 291696 | Total |
| Program Services | 279985 | ProgramServices |
| Management And General | 11711 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| TRAINING & EDUCATION | 159421 | 83997 | 74238 | 1186 |
| BAD DEBT | 94142 | 94142 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 132754 | Total |
| Program Services | 59250 | ProgramServices |
| Management And General | 30897 | ManagementAndGeneral |
| Fundraising | 42607 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33487697 | Total |
| Program Services | 29485156 | ProgramServices |
| Management And General | 3471148 | ManagementAndGeneral |
| Fundraising | 531393 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5742367 | BOY |
| EOY | 3642247 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1231235 | BOY |
| EOY | 781027 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2173820 | BOY |
| EOY | 3220974 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25224 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 149646 | BOY |
| EOY | 208267 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 23874330 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 11964399 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11489930 | BOY |
| EOY | 11909931 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6237192 | BOY |
| EOY | 7092825 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15647083 | BOY |
| EOY | 13789402 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 549236 | BOY |
| EOY | 593988 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43245733 | BOY |
| EOY | 41238661 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2524056 | BOY |
| EOY | 3101319 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 210435 | BOY |
| EOY | 204322 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1442052 | BOY |
| EOY | 1294340 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1479328 | BOY |
| EOY | 1442115 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 445756 | BOY |
| EOY | 445972 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6101627 | BOY |
| EOY | 6488068 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32568414 | BOY |
| EOY | 31915756 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3212849 | BOY |
| EOY | 1471994 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1362843 | BOY |
| EOY | 1362843 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37144106 | BOY |
| EOY | 34750593 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43245733 | BOY |
| EOY | 41238661 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -315367 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -2078146 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2102269 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2399167 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 889828 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1426016 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1130313 | CurrentTaxYear |
| Total | 7947593 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 29613954 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 25346840 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 28441903 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 27480478 | CurrentTaxYearMinus1Year |
| Current Tax Year | 31578306 | CurrentTaxYear |
| Total | 142461481 | Total |
Gross Receipts From Non UBI GrossReceiptsFromNonUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 1250 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus1 Year | 43805 | CurrentTaxYearMinus1Year |
| Current Tax Year | 80719 | CurrentTaxYear |
| Total | 125774 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 31716223 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 27747257 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 29331731 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 28950299 | CurrentTaxYearMinus1Year |
| Current Tax Year | 32789338 | CurrentTaxYear |
| Total | 150534848 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 514423 | CurrentTaxYearMinus3Years |
| Total | 514423 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 514423 | CurrentTaxYearMinus3Years |
| Total | 514423 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 150020425 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 47680 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 195102 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 70529 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 278275 | CurrentTaxYearMinus1Year |
| Current Tax Year | 348148 | CurrentTaxYear |
| Total | 939734 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 47680 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 195102 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 70529 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 278275 | CurrentTaxYearMinus1Year |
| Current Tax Year | 348148 | CurrentTaxYear |
| Total | 939734 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | -56679 | CurrentTaxYearMinus1Year |
| Current Tax Year | -7698 | CurrentTaxYear |
| Total | -64377 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 31763903 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 27942359 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 29402260 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 29171895 | CurrentTaxYearMinus1Year |
| Current Tax Year | 33129788 | CurrentTaxYear |
| Total | 151410205 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99080 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99230 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00620 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00450 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 1 | DirectContactLegislators |
| Direct Contact Legislators | $43,329 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 0 | OtherActivities |
| Total Lobbying Expenditures IIB | 43329 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF LOBBYING ACTIVITIES: | Identifier |
| Return Reference | PART II-B, LINE 1: | ReturnReference |
| Explanation | 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. | Explanation |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6237192 | BeginningOfYearBalance |
| Contributions | 908988 | Contributions |
| Investment Earnings Or Losses | -53355 | InvestmentEarningsOrLosses |
| End Of Year Balance | 7092825 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 5095230 | BeginningOfYearBalance |
| Contributions | 112843 | Contributions |
| Investment Earnings Or Losses | 1029119 | InvestmentEarningsOrLosses |
| End Of Year Balance | 6237192 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4585119 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 510111 | InvestmentEarningsOrLosses |
| End Of Year Balance | 5095230 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6024545 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -1439426 | InvestmentEarningsOrLosses |
| End Of Year Balance | 4585119 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.78070 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.21930 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 910839 | OtherCostOrOtherBasis |
| Book Value | 910839 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 18160682 | OtherCostOrOtherBasis |
| Depreciation | 8421044 | Depreciation |
| Book Value | 9739638 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4335199 | OtherCostOrOtherBasis |
| Depreciation | 3543355 | Depreciation |
| Book Value | 791844 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 467610 | OtherCostOrOtherBasis |
| Book Value | 467610 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11909931 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INTEREST IN NET ASSETS OF PROGRAM-RELATED ENTITIES | Description |
| Book Value | 13789402 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 13789402 | TotalOfBookValueProgramRelated |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEPOSITS | $40,000 |
| DEFERRED COMPENSATION PAYABLE | $398,221 |
| STEAM PAYABLE | $7,751 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 445972 | TotalOfAmounts |
| Total Revenue | 33172330 | TotalRevenue |
| Total Expenses | 33487697 | TotalExpenses |
| Excess Or Deficit For Year | -315367 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -402940 | NetUnrealizedGLOnInvestments |
| Other | -$1,675,206 | OtherAmount |
| Total Adjustments | -2078146 | TotalAdjustments |
| Excess Or Deficit Per FS | -2393513 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 38466997 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -402940 | NetUnrealizedGainsInvestments |
| Other Revenues | 5337826 | OtherRevenues |
| Revenue Not Rptd F990 | 4934886 | RevenueNotRptdF990 |
| Revenue Subtotal | 33532111 | RevenueSubtotal |
| Other Revenues Not Included | -359781 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -359781 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 33172330 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 40945667 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 7457970 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 7457970 | ExpensesNotRptdF990 |
| Expenses Subtotal | 33487697 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 33487697 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | 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. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | FIN 48 FOOTNOTE FOUR OAKS FAMILY AND CHILDREN'S SERVICES, AFFORDABLE HOUSING NETWORK, INC., AHNI HOLDINGS AND JANE BOYD 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 IOWA KIDSNET ARE TREATED AS PARTNERSHIPS FOR TAX PURPOSES. DOWS INVESTMENT, LLC AND Y&Z PROPERTIES ARE DISREGARDED ENTITIES FOR TAX PURPOSES. 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, 2012 AND 2011, 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, 2008 AND PRIOR. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | BOOK-TAX DIFFERENCE ABBE OAKS, LLC 855. CURRENT YEAR NET INCOME OF SUBSIDIARIES -1,761,218. DISSOLUTION OF PARTNERSHIP 85,157. TOTAL TO SCHEDULE D, PART XI, LINE 8: -1,675,206. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | REVENUE OF AUDIT REPORT CONSOLIDATED ENTITIES 5,611,840. ELIMINATION OF INTERCOMPANY REVENUES OF AUDIT REPORT CONSOLIDATED ENTITIES -274,014. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON ABBE OAKS, LLC - SCHEDULE K-1 -855. RENTAL EXPENSES -295,668. FUNDRAISING AND GAMING EXPENSES -63,258. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES OF AUDIT REPORT CONSOLIDATED ENTITIES 7,373,058. ELIMINATION OF INTERCOMPANY EXPENSES OF AUDIT REPORT CONSOLIDATED ENTITIES -274,014. RENTAL EXPENSES 295,668. FUNDRAISING AND GAMING EXPENSES 63,258. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | NORTH AMERICA | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | FUNDRAISING | TypeOfActivitiesConducted |
| Specific Services Provided | N/A | SpecificServicesProvided |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 0 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 0 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | 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. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF CLASSIC | NameOfEvent1 |
| Gross Receipts Event1 | 210108 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 130500 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 79608 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 6950 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 30832 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 1339 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 24097 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 210108 | GrossReceiptsTotal |
| Charitable Contributions Total | 130500 | CharitableContributionsTotal |
| Gross Revenue Total Events | 79608 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 6950 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 30832 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 1339 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 24097 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 63218 | DirectExpenseSummaryEvents |
| Net Income Summary | 16390 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (6 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance |
|---|---|---|---|---|---|
| RESIDENTIAL TREATMENT ASSISTANCE | 311 | 13315 | 51944 | FMV | MONTHLY ALLOWANCES (CASH), CLOTHING, PERSONAL HYGIENE PRODUCTS, RECREATION AND OFF CAMPUS ACTIVITIES, AND HAIR CUTS PURCHASED FOR CHILDREN LIVING ON THE FOUR OAKS RESIDENTIAL TREATMENT CAMPUSES. |
| FAMILY ASSISTANCE | 1285 | 0 | 471854 | FMV | CLOTHES, SUPPLIES, RENT, HOTELS, PHONES, ELECTRIC BILLS, HEAT, TRANSPORTATION, FOOD PURCHASED BY THE ORGANIZATION ON BEHALF OF FAMILIES IN NEED OF SUCH ASSISTANCE. |
| SCHOOL SUPPLIES | 190 | 0 | 19263 | FMV | PAPER, BACKPACKS, PENCILS, RULERS, ETC. |
| PSYCHIATRIC MEDICAL INSTITUTE FOR CHILDREN (PMIC) ASSISTANCE | 171 | 0 | 24343 | FMV | HEALTH SUPPLIES PURCHASED FOR CHILDREN UNDERGOING PSYCHIATRIC TREATMENT AT FOUR OAKS FACILITIES. |
| CLOTHES, FURNITURE, HOUSEHOLD ITEMS | 50 | 0 | 114864 | THRIFT VALUE | HOUSEHOLD ITEMS THAT HAVE BEEN DONATED TO FOUR OAKS THAT ARE DISTRIBUTED TO FOUR OAKS CLIENTS AND NEEDY FAMILIES IN THE COMMUNITY. |
| STIPENDS FOR FOSTER CARE PARENTS | 2084 | 208400 | 0 | N/A | N/A |
Form990 Schedule I Part IV Form990ScheduleIPartIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | PART I, LINE 2: | SCHEDULE I, PART I, LINE 2: GRANT FUNDS ARE MONITORED BY FOLLOWING THE COMPLIANCE GUIDELINES OF THE APPLICABLE GRANT CONTRACT. ASSISTANCE PROVIDED TO CHILDREN UNDERGOING TREATMENT IS ADMINISTERED ON AN EQUITABLE BASIS TO ALL CHILDREN AND FOLLOWS THE SAME QUALIFICATIONS AS THE FORMAL REQUIREMENTS FOR ADMITTANCE AS A RESIDENTIAL OR PMIC TREATMENT CLIENT. |
| DESCRIPTION OF ESTIMATES OF NUMBER OF INDIVIDUALS: ESTIMATES HAVE BEEN PROVIDED FOR THE NUMBER OF RECIPIENTS OF EACH TYPE OF ASSISTANCE BASED ON THE INFORMATION THAT IS AVAILABLE. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAMES A ERNST | NamePerson |
| Base Compensation Filing Org | 152253 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 35000 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 6032 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 60200 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 7122 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 260607 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| PART I, LINE 1A | ONE HIGHEST COMPENSATED EMPLOYEE RECEIVES A TAXABLE HOUSING ALLOWANCE. THIS AMOUNT IS REPORTED IN REPORTABLE COMPENSATION ON FORM 990, PART VII, SECTION A, COLUMN (D). |
| 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. THE AGREEMENT HAS NO VESTING AND THE EMPLOYEE WILL FORFEIT PAYMENTS IF SEVERANCE OF EMPLOYMENT OCCURS. $54,500 OF DEFERRED COMPENSATION FROM THIS PLAN WAS ACCRUED DURING THE YEAR AND IS REPORTED IN SCH J, PART II, COL (C). |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINN COUNTY IOWA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 426004338 | IssuerEIN |
| Date Issued | 2009-12-30 | DateIssued |
| Issue Price | 1665000 | IssuePrice |
| Description Of Purpose | BUILDING CONSTRUCTION | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 1665000 | TotalProceeds |
| Issuance Costs From Proceeds | 12000 | IssuanceCostsFromProceeds |
| Capital Expenditures | 1653000 | CapitalExpenditures |
| Year Of Subst Completion | 2009 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 1 | ExceptionToRebate |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| BARBARA ERNST | |||
| SEE SCH L, PART V | 23234 | SEE PART V | 0 |
| MELISSA ERNST | |||
| SEE SCH L, PART V | 11530 | SEE PART V | 0 |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | Identifier |
| Explanation | LINE (1) BARBARA ERNST:(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: FAMILY MEMBER OF JAMES A. ERNST, PRESIDENT/CEO.(D) DESCRIPTION OF TRANSACTION: BARBARA ERNST IS AN EMPLOYEE OF THE ORGANIZATION AND IS PAID A SALARY.LINE (2) MELISSA ERNST:(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: FAMILY MEMBER OF JAMES A. ERNST, PRESIDENT/CEO.(D) DESCRIPTION OF TRANSACTION: MELISSA ERNST IS AN EMPLOYEE OF THE ORGANIZATION AND IS PAID A SALARY. | Explanation |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoods
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 132982 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | THRIFT STORE VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 0 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 III, LINE 2 | SYSTEMS OF CARE: STATE OF IOWA GRANT PROGRAM TO PROVIDE CARE COORDINATION FOR SEVERELY EMOTIONALLY DISTURBED/SERIOUS MENTAL ILLNESS YOUTH AND THEIR FAMILIES. IOWA KIDSNET: SEE DESCRIPTION FOR R&R ON FORM 990, PART III, LINE 4C. | NEW PROGRAM SERVICES |
| 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, PRESIDENT/CEO 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, 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 THE PRESIDENT/CEO COMPENSATION AS WELL AS OBTAINS A MARKET REVIEW AND COMPENSATION COMPARISON FROM AN INDEPENDENT ACCOUNTING FIRM EVERY THREE YEARS. THE EXECUTIVE COMMITTEE GIVES THE PRESIDENT/CEO DIRECTION ON SETTING COMPENSATION FOR THE REMAINING EXECUTIVE OFFICERS AND THE PRESIDENT/CEO 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 $244,752 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 XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -402,940. BOOK-TAX DIFFERENCE ABBE OAKS, LLC 855. CURRENT YEAR NET INCOME OF SUBSIDIARIES -1,761,218. DISSOLUTION OF PARTNERSHIP 85,157. TOTAL TO FORM 990, PART XI, LINE 5: -2,078,146. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Direct Controlling Entity NADirectControllingEntityNA | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|
| DOWS INVESTMENTS LLC | ||||||||||
| 5400 KIRKWOOD BLVD SW | CEDAR RAPIDS | IA | 52404 | 010723171 | COMMERCIAL REAL ESTATE RENTAL | IA | 110177 | 2414993 | N/A | |
| HAWTHORNE HILLS LLC | ||||||||||
| 5400 KIRKWOOD BLVD SW | CEDAR RAPIDS | IA | 52404 | 263623649 | INACTIVE - LOW INCOME RESIDENTIAL REAL ESTATE RENTAL | IA | 0 | 0 | AFFORDABLE HOUSING NETWORK INC | |
| Y & Z PROPERTIES LLC | ||||||||||
| 5400 KIRKWOOD BLVD SW | CEDAR RAPIDS | IA | 52404 | 453759118 | LOW INCOME RESIDENTIAL REAL ESTATE | IA | 27538 | 1047810 | AFFORDABLE HOUSING NETWORK INC | |
Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | 1 | AFFORDABLE HOUSING NETWORK INC | |
Form990 Schedule R Part III Form990ScheduleRPartIII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Predominant Income TypePredominantIncomeType | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Disproportionate AllocationsDisproportionateAllocations | General Or Managing PartnerGeneralOrManagingPartner | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BROWN APARTMENTS LP | |||||||||||||
| 5400 KIRKWOOD BLVD SW | CEDAR RAPIDS | IA | 52404 | 261195327 | LOW INCOME RESIDENTIAL REAL ESTATE RENTAL | IA | AFFORDABLE HOUSING NETWORK INC | RELATED | -13 | 298743 | 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 | 19 | 275993 | 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 | -2887 | 416660 | 0 | 0 | 0.99990 |
Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|---|
| AHNI PROPERTIES INC | |||||||||||
| 5400 KIRKWOOD BLVD SW | CEDAR RAPIDS | IA | 52404 | 263756672 | LOW INCOME RESIDENTIAL REAL ESTATE MANAGEMENT | IA | AFFORDABLE HOUSING NETWORK INC | C | 19 | 275993 | 1.00000 |
| 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 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (6 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| JANE BOYD COMMUNITY HOUSE | ||
| A | 2750 | WRITTEN AGREEMENT |
| BLAIRS FERRY LIMITED PARTNERSHIP | ||
| A | 1463 | WRITTEN AGREEMENT |
| AFFORDABLE HOUSING NETWORK INC | ||
| D | 1000000 | WRITTEN AGREEMENT (GUARANTEE) |
| AFFORDABLE HOUSING NETWORK INC | ||
| D | 85119 | CASH |
| JANE BOYD COMMUNITY HOUSE | ||
| D | 59951 | CASH |
| AFFORDABLE HOUSING NETWORK INC | ||
| P | 200706 | COST |