2013-05-07T15:14:47-05:00 2012-06-30 420714325 MCGLADREY LLP 221 THIRD AVENUE SE STE 300 CEDAR RAPIDS IA 524011512 990 2011-07-01 420998726 FOUR OAKS FAMILY AND CHILDREN'S SERVICES FOUR 3193640259 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 JAMES A ERNST 3193640259 2013-05-02 1 KAY HEGARTY P00091057 3192985333 2011 2016-03-07 17:11:31Z FOUR OAKS JAMES A ERNST 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 33531256 0 X WWW.FOUROAKS.ORG X 1971 IA FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS. 27 27 893 1407 -7698 -7698 1426016 1130313 27508389 31578307 746827 401698 -82009 62012 29599223 33172330 650908 903983 0 0 21267906 22270414 0 0 531393 5872834 10313300 27791648 33487697 1807575 -315367 43245733 41238661 6101627 6488068 37144106 34750593 X FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS. 1 0 12294679 89602 12378256 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. 5887609 19263 6545203 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. 4297911 208400 4375289 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. 7004957 586718 8278704 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. 7004957 586718 8278704 29485156 1 1 0 1 0 0 0 0 0 1 1 0 1 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 0 1 66 0 1 893 1 1 1 0 0 0 0 1 1 0 0 0 0 X 27 27 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 3197842025 210 2ND ST SE CEDAR RAPIDS IA 52401 DIANE RAMSEY 5.00 X X 0 0 0 LYDIA BROWN 5.00 X X 0 0 0 PAUL RHINES 5.00 X X 0 0 0 MIKE WILKINS 5.00 X X 0 0 0 STEVE ALLSOP 1.00 X 0 0 0 RICH ALTORFER 1.00 X 0 0 0 BRUCE ANDERSON 5.00 X X 0 0 0 ROGER BAKER 1.00 X 0 0 0 TOM BARBEE 1.00 X 0 0 0 JIM CHOATE 1.00 X 0 0 0 MARK DANIELSON 1.00 X 0 0 0 BILL COURTER 1.00 X 0 0 0 JOE DINUCCI 1.00 X 0 0 0 DINA DUSEK 1.00 X 0 0 0 DAVE ENGLE 1.00 X 0 0 0 CHUCK KENT 1.00 X 0 0 0 DAVID KNUTSON 1.00 X 0 0 0 MIKE MCDERMOTT 1.00 X 0 0 0 JOYCE GITCH 1.00 X 0 0 0 LAURA MUELLER 1.00 X 0 0 0 ALICIA MURPHY 1.00 X 0 0 0 SCOTT OLSON 1.00 X 0 0 0 KRAIG PAULSEN 1.00 X 0 0 0 BRIAN SCOTT 1.00 X 0 0 0 JIM SHIPMAN 1.00 X 0 0 0 ANNE PARMLEY 1.00 X 0 0 0 SUSAN SPIVEY 1.00 X 0 0 0 JAMES A ERNST 50.00 X 193285 0 67322 TAMI GILLMORE 50.00 X 117806 0 22060 ANNE GRUENEWALD 50.00 X 130091 0 3865 ELIZABETH MATHIS 50.00 X 102469 0 16450 543651 0 109697 4 0 1 0 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 6 130500 101043 898770 132982 1130313 FAMILY AND CHILDREN'S 624100 31090071 31090071 AFFILIATE SERVICES 561000 488236 488236 31578307 156946 156946 341074 295668 45406 45406 -7698 53104 244752 0 244752 244752 244752 79608 130500 63218 16390 16390 1111 40 1071 1071 NET LOSS ABBE OAKS LLC 624100 -855 -855 -855 33172330 31577452 -7698 472263 903983 903983 392533 392533 17457379 15614088 1545176 298115 368324 331694 31267 5363 2241371 2066113 141852 33406 1810807 1598844 186704 25259 8509 8509 134913 134913 43329 43329 5022812 4608647 353646 60519 214741 193210 20506 1025 1355299 1174895 163772 16632 981909 845128 135808 973 1010243 980185 27651 2407 863532 650995 211965 572 291696 279985 11711 TRAINING & EDUCATION 159421 83997 74238 1186 BAD DEBT 94142 94142 132754 59250 30897 42607 33487697 29485156 3471148 531393 5742367 3642247 1231235 781027 2173820 3220974 25224 149646 208267 23874330 11964399 11489930 11909931 6237192 7092825 15647083 13789402 549236 593988 43245733 41238661 2524056 3101319 210435 204322 1442052 1294340 1479328 1442115 445756 445972 6101627 6488068 X 32568414 31915756 3212849 1471994 1362843 1362843 37144106 34750593 43245733 41238661 X -315367 -2078146 X 0 1 1 X 1 1 X 2102269 2399167 889828 1426016 1130313 7947593 29613954 25346840 28441903 27480478 31578306 142461481 1250 43805 80719 125774 31716223 27747257 29331731 28950299 32789338 150534848 514423 514423 0 514423 514423 150020425 47680 195102 70529 278275 348148 939734 47680 195102 70529 278275 348148 939734 -56679 -7698 -64377 31763903 27942359 29402260 29171895 33129788 151410205 0.99080 0.99230 0.00620 0.00450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 43329 0 0 43329 0 EXPLANATION OF LOBBYING ACTIVITIES: 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. 6237192 908988 -53355 7092825 5095230 112843 1029119 6237192 4585119 510111 5095230 6024545 -1439426 4585119 0.78070 0.21930 1 0 910839 910839 18160682 8421044 9739638 4335199 3543355 791844 467610 467610 11909931 INTEREST IN NET ASSETS OF PROGRAM-RELATED ENTITIES 13789402 C 13789402 DEPOSITS 40000 DEFERRED COMPENSATION PAYABLE 398221 STEAM PAYABLE 7751 445972 33172330 33487697 -315367 -402940 -1675206 -2078146 -2393513 38466997 -402940 5337826 4934886 33532111 -359781 -359781 33172330 40945667 7457970 7457970 33487697 0 33487697 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. NORTH AMERICA 0 0 FUNDRAISING N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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. GOLF CLASSIC 210108 130500 79608 6950 30832 1339 24097 210108 130500 79608 6950 30832 1339 24097 63218 16390 1 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 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. X 1 1 X X X X 0 1 0 0 0 0 0 0 0 JAMES A ERNST 152253 0 35000 0 6032 0 60200 0 7122 0 260607 0 0 0 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). LINN COUNTY IOWA 426004338 2009-12-30 1665000 BUILDING CONSTRUCTION 0 0 0 1665000 12000 1653000 2009 1 0 1 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0 1 BARBARA ERNST SEE SCH L, PART V 23234 SEE PART V 0 MELISSA ERNST SEE SCH L, PART V 11530 SEE PART V 0 PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS 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. X 132982 THRIFT STORE VALUE 0 0 1 0 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. NEW PROGRAM SERVICES 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. 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. CHANGES IN NET ASSETS OR FUND BALANCES: 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. 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 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 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 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 1 0 0 1 1 0 0 0 0 0 1 1 1 1 0 1 0 0 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