2012-03-27T10:55:19-05:00 2011-06-30 MCGLADREY & PULLEN LLP 221 THIRD AVENUE SE STE 300 CEDAR RAPIDS IA 524011512 990 2010-07-01 420998726 FOUR OAKS FAMILY AND CHILDREN'S SERVICES FOUR 3193640259 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 JAMES A ERNST 3193640259 2012-03-21 1 KAY HEGARTY 3192985333 2010 2016-02-24 21:20:13Z FOUR OAKS JAMES A ERNST 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 30208179 0 X WWW.FOUROAKS.ORG X 1971 IA FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS. 28 27 893 1391 -56679 -56679 889828 1426016 27884092 27508389 -319194 746827 146 -82009 28454872 29599223 627295 650908 0 0 21020076 21267906 0 0 501501 6117201 5872834 27764572 27791648 690300 1807575 37088474 43245733 7065998 6101627 30022476 37144106 FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS. 0 0 23908166 650908 27480478 THE PRIMARY PURPOSE OF FOUR OAKS FAMILY AND CHILDREN'S SERVICES IS TO PROVIDE INDIVIDUAL TREATMENT FOR ABUSED AND BEHAVIORALLY DISTURBED CHILDREN IN IOWA (AGES 0-17), AS WELL AS TREATMENT FOR THE CHILD'S FAMILY. FOUR OAKS FAMILY AND CHILDREN'S SERVICES IS DEDICATED TO ENHANCING THE QUALITY OF FAMILY LIFE BY PROVIDING COMPREHENSIVE SERVICES. THESE SERVICES RANGE FROM TREATMENT TO SUPPORT AND TRAINING. THEY INCLUDE RESIDENTIAL TREATMENT, FOSTER FAMILY HOMES AND INDIVIDUAL AND FAMILY COUNSELING. 23908166 1 1 0 1 0 0 0 0 1 1 0 1 0 1 1 0 1 0 0 1 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 69 0 1 893 1 1 1 0 0 0 0 1 1 0 0 0 0 X 28 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 1.00 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 JEFF DAVIS 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 MARK MATHIS 1.00 X 0 0 0 LAURA MUELLER 1.00 X 0 0 0 CRAIG OLSON 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 NIKKI SKOGMAN 1.00 X 0 0 0 SUSAN SPIVEY 1.00 X 0 0 0 CARLTON TRONVOLD 1.00 X 0 0 0 JAMES A ERNST 50.00 X 127330 0 75151 TAMI GILLMORE 50.00 X 114206 0 20669 ANNE GRUENEWALD 50.00 X 123585 0 3595 365121 0 99415 3 0 1 0 BRIDGESPAN GROUP INC 535 BOYLSTON ST BOSTON MA 02116 CONSULTING SERVICES 334296 MARTIN BROS DISTRIBUTING CO INC 406 VIKING RD CEDAR FALLS IA 50613 FOOD SERVICE 275558 A'VIANDS LLC 1751 W COUNTY RD B STE 300 ROSEVILLE MN 55113 FOOD SERVICE 266809 YOUNG PARENTS NETWORK INC 722 5TH AVE SE CEDAR RAPIDS IA 52401 FAMILY SERVICES 160364 DEPARTMENT OF HUMAN SERVICES PO BOX 36450 DES MOINES IA 50315 FAMILY SERVICES 152615 6 109000 1317016 135032 1426016 FAMILY AND CHILDREN'S 624100 27044911 27044911 AFFILIATE SERVICES 561000 463478 463478 27508389 138523 138523 393334 416614 -23280 -23280 -56679 33399 726023 6473 111246 -6473 614777 608304 608304 43335 109000 74578 -31243 -31243 470 45 425 425 NET LOSS ABBE OAKS LLC 624100 -805 -805 NET LOSS IKN P-SHIP 624100 -27106 -27106 -27911 29599223 27480478 -56679 749408 650908 650908 367553 367553 16386594 14684080 1398028 304486 368673 328672 34578 5423 2464844 2212078 216264 36502 1680242 1463982 192103 24157 4445 4445 66197 66197 35293 35293 888733 436156 438244 14333 208912 188323 20589 1297802 1134207 144323 19272 1074638 915184 159454 862967 822097 37088 3782 853428 640098 212835 495 265962 255829 10133 TRAINING & EDUCATION 123978 70265 50343 3370 BAD DEBT 89583 89583 100896 16704 29804 54388 27791648 23908166 3381981 501501 4428408 5742367 1718420 1231235 1996268 2173820 25224 50264 149646 22528115 11038185 11846608 11489930 5095230 6237192 350741 11276848 15647083 325687 549236 37088474 43245733 2885970 2524056 219598 210435 1584332 1442052 1421240 1479328 954858 445756 7065998 6101627 X 27496472 32568414 1276004 3212849 1250000 1362843 30022476 37144106 37088474 43245733 X 1807575 5314055 X 0 1 1 X 1 1 X 2677238 2102269 2399167 889828 1426016 9494518 21848465 29613954 25346840 28441903 27480478 132731640 1250 43805 45055 24525703 31716223 27747257 29331731 28950299 142271213 514423 514423 0 514423 514423 141756790 53295 47680 195102 70529 278275 644881 53295 47680 195102 70529 278275 644881 -56679 -56679 24578998 31763903 27942359 29402260 29171895 142859415 0.99230 0.99210 0.00450 0.00410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 35293 0 0 35293 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: 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. 5095230 112843 1029119 6237192 4585119 510111 5095230 6024545 -1439426 4585119 0.74740 0.25260 1 0 891996 891996 17547106 7771342 9775764 4049693 3266843 782850 39320 39320 11489930 INTEREST IN NET ASSETS OF PROGRAM-RELATED ENTITIES 15647083 C 15647083 LEASE OBLIGATIONS 78914 DEPOSITS 40000 ANNUITY PAYABLE 2021 DEFERRED COMPENSATION PAYABLE 305070 STEAM PAYABLE 19751 445756 29599223 27791648 1807575 915857 4398198 5314055 7121630 48422684 915857 17734829 18650686 29771998 -172775 -172775 29599223 41578249 13786601 13786601 27791648 0 27791648 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 QUASI-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 COMMUNITY HOUSE ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, WHICH PROVIDES INCOME TAX EXEMPTION FOR AGENCIES ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE OR EDUCATIONAL PURPOSES. THESE AGENCIES ARE NOT CLASSIFIED AS PRIVATE FOUNDATIONS. MISSION PLUS, INC. AND AHNI PROPERTIES, INC. ARE TAXABLE CORPORATIONS UNDER THE INTERNAL REVENUE CODE REGULATIONS. BROWN APARTMENTS, LP AND IKN ARE TREATED AS PARTNERSHIPS FOR TAX PURPOSES. DOWS INVESTMENT, LLC IS A DISREGARDED ENTITY FOR TAX PURPOSES. THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND HAS CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS FOR THE YEARS BEFORE JUNE 30, 2007. PART XI, LINE 8 - OTHER ADJUSTMENTS: BOOK-TAX DIFFERENCE ABBE OAKS, LLC 805. BOOK-TAX DIFFERENCE MISSION PLUS INC -8. CURRENT YEAR NET INCOME OF SUBSIDIARIES 4,120,206. NONCONTROLLING INTEREST IN NET INCOME OF PARTNERSHIP 277,195. PART XII, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF CONSOLIDATED ENTITIES 20,486,287. ELIMINATION OF INTERCOMPANY REVENUES OF CONSOLIDATED ENTITIES -2,751,450. EQUITY EARNINGS IN SUBSIDIARY - MISSION PLUS -8. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON ABBE OAKS, LLC - SCHEDULE K-1 -805. RENTAL EXPENSES -22,303. ELIMINATION OF INTERCOMPANY REVENUE - DOWS -75,044. FUNDRAISING AND GAMING EXPENSES -74,623. PART XIII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF CONSOLIDATED ENTITIES 16,135,585. ELIMINATION OF INTERCOMPANY EXPENSES OF CONSOLIDATED ENTITIES -2,520,954. RENTAL EXPENSES 22,303. FUNDRAISING AND GAMING EXPENSES 74,623. ELIMINATION OF INTERCOMPANY EXPENSE - DOWS, LLC 75,044. PART XI, LINE 10 - RECONCILIATION TO EXCESS FOR THE YEAR PER AUDITED FINANCIAL STATEMENTS: CHANGE IN NET ASSETS BEFORE NONCONTROLLING INTEREST IN NET INCOME OF PARTNERSHIP PER CONSOLIDATED AUDITED FINANCIAL STATEMENTS: 6,844,435 PLUS - NONCONTROLLING INTEREST IN NET INCOME OF PARTNERSHIP: 277,195 EQUALS PART XI, LINE 10, CHANGE IN NET ASSETS PER CONSOLIDATED AUDITED FINANCIAL STATEMENTS: 7,121,630 NORTH AMERICA 0 0 FUNDRAISING N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INFORMATION SCHEDULE F, PART V 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 152335 109000 43335 5242 27840 200 41296 152335 109000 43335 5242 27840 200 41296 74578 -31243 1 RESIDENTIAL TREATMENT ASSISTANCE 331 14395 60834 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 1312 0 462982 FMV CLOTHES, SUPPLIES, RENT, HOTELS, PHONES, ELECTRIC BILLS, HEAT, FOOD PURCHASED BY THE ORGANIZATION ON BEHALF OF FAMILIES IN NEED OF SUCH ASSISTANCE. SCHOOL SUPPLIES 62 0 5763 FMV PAPER, BACKPACKS, PENCILS, RULERS, ETC. PSYCHIATRIC MEDICAL INSTITUTE FOR CHILDREN (PMIC) ASSISTANCE 181 0 20292 FMV MEDICAL SERVICES AND MEDICATIONS PURCHASED FOR CHILDREN UNDERGOING PSYCHIATRIC TREATMENT AT FOUR OAKS FACILITIES. CLOTHES, FURNITURE, HOUSEHOLD ITEMS 50 0 86642 THRIFT VALUE HOUSEHOLD ITEMS THAT HAVE BEEN DONATED TO FOUR OAKS THAT ARE DISTRIBUTED TO FOUR OAKS CLIENTS AND NEEDY FAMILIES IN THE COMMUNITY. 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. OTHER INFORMATION: PART IV: DESCRIPTION OF ESTIMATES OF NUMBER OF INDIVIDUALS: PRECISE ACTUAL NUMBERS OF INDIVIDUALS RECEIVING ASSISTANCE ARE NOT TRACKED. 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 121974 0 0 0 5356 0 67750 0 7401 0 202481 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. $64,000 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 LIZ MATHIS SEE SCH L, PART V 114275 SEE PART V 0 BARBARA ERNST SEE SCH L, PART V 40885 SEE PART V 0 MELISSA ERNST SEE SCH L, PART V 20380 SEE PART V 0 PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS LINE (1) LIZ MATHIS:(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: FAMILY MEMBER OF MARK MATHIS, DIRECTOR.(D) DESCRIPTION OF TRANSACTION: LIZ MATHIS IS AN EMPLOYEE OF THE ORGANIZATION AND IS PAID A SALARY.LINE (2) 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 (3) 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 135032 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. 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: (1) BRUCE ANDERSON, DIRECTOR AND TOM BARBEE, DIRECTOR ARE OFFICERS AND DIRECTORS OF MISSION PLUS, INC., A RELATED ORGANIZATION REPORTED ON SCH R. (2) 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 THE RIGHT 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 BOARD OF DIRECTOR OF FOUR OAKS. 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 LOSS ON SALE OF SECURITIES: THE $6,473 LOSS REPORTED REPRESENTS THE ORGANIZATION'S SHARE OF NET 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 GAINS ON INVESTMENTS: 915,857. BOOK-TAX DIFFERENCE ABBE OAKS, LLC 805. BOOK-TAX DIFFERENCE MISSION PLUS INC -8. CURRENT YEAR NET INCOME OF SUBSIDIARIES 4,120,206. NONCONTROLLING INTEREST IN NET INCOME OF PARTNERSHIP 277,195. TOTAL TO FORM 990, PART XI, LINE 5: 5,314,055. DOWS INVESTMENTS LLC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 010723171 COMMERCIAL REAL ESTATE RENTAL IA 677109 2207904 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 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 -15 267528 0 1 0.00010 SUGAR CREEK BEND LLLP 14 WEST 21ST ST SPENCER IA 51301 270529358 LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AHNI PROPERTIES INC RELATED 139 0 1 0.00005 MISSION PLUS INC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 203059740 DISSOLVED AS OF 6-30-2011 IA N/A C 1280 1.00000 AHNI PROPERTIES INC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 263756672 LOW INCOME RESIDENTIAL REAL ESTATE MANAGEMENT IA AFFORDABLE HOUSING NETWORK INC C 139 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 2965 WRITTEN AGREEMENT AFFORDABLE HOUSING NETWORK INC (GUARANTEE) D 1000000 WRITTEN AGREEMENT AFFORDABLE HOUSING NETWORK INC D 176199 WRITTEN AGREEMENT AFFORDABLE HOUSING NETWORK INC K 84765 WRITTEN AGREEMENT AFFORDABLE HOUSING NETWORK INC P 313557 COST