2012-10-26T15:29:49-05:00 2011-12-31 363168081 SIKICH LLP 1415 W DIEHL RD SUITE 400 NAPERVILLE IL 605632349 990 2011-01-01 362580774 COMMUNITY ACTION PARTNERSHIP OF LAKE COUNTY COMM 8472494330 PO BOX 9059 1200 GLEN FLORA WAUKEGAN IL 60085 MARY LOCKHART-WHITE 8472494330 2012-10-19 1 ANDREW TWARDOWSKI P00377357 6305668400 2011 2016-02-24 21:20:13Z MARY LOCKHART-WHITE PO BOX 9059 1200 GLEN FLORA WAUKEGAN IL 60085 14937659 0 X WWW.CAPOLC.ORG X 1965 IL REDUCE THE CAUSES AND EFFECTS OF POVERTY, PROMOTE SELF-SUFFICIENCY OF FAMILIES AND INDIVIDUALS WITH LOW INCOME, AND IMPROVE THE STANDARD OF LIVING IN LAKE COUNTY. 15 15 227 250 61149 -33612 18296330 14408257 153816 59461 6387 900 171167 79828 18627700 14548446 6872704 4189353 0 0 5163545 5117023 0 0 3736 6956403 5757774 18992652 15064150 -364952 -515704 12548721 11238355 11700870 10906208 847851 332147 X COMMUNITY ACTION PARTNERSHIP OF LAKE COUNTY OPERATES AS A NONPROFIT ORGANIZATION LOCATED IN WAUKEGAN, ILLINOIS SERVICING DISADVANTAGED FAMILIES BY PROVIDING COMPREHENSIVE HEALTH, EDUCATION, NUTRITIONAL AND SOCIAL SERVICES TO PRESCHOOL AGED CHILDREN AND THEIR FAMILIES, WEATHERIZATION OF HOUSES AND ASSISTANCE WITH ENERGY BILLS THROUGH VARIOUS ENERGY PROGRAMS AND REFERRAL SERVICES THROUGH COMMUNITY SERVICES PROGRAMS. COMMUNITY ACTION PARTNERSHIP OF LAKE COUNTY IS SUPPORTED PRIMARILY THORUGH FEDERAL AND STATE GOVERNMENT GRANTS. 0 1 7371796 3961564 WEATHERIZATION AND ENERGY ASSISTANCE - WEATHERIZATION OF HOUSES AND ASSISTANCE WITH ENERGY BILLS THROUGH VARIOUS ENERGY PROGRAMS. 5523971 9043 147173 EARLY CHILDHOOD DEVELOPMENT - SERVICING DISADVANTAGED FAMILIES BY PROVIDING COMPREHENSIVE HEALTH, EDUCATION, NUTRITIONAL AND SOCIAL SERVICES TO PRESCHOOL AGED CHILDREN AND THEIR FAMILIES THROUGH THE HEAD START, PREVENTION AND ADVENTURE KIDS PROGRAMS. 623621 218746 9019 COMMUNITY SERVICES - REFERRAL SERVICES THROUGH COMMUNITY SERVICES PROGRAMS, EDUCATIONAL SERVICES AND SERVICES FOR FAMILIES. 74959 THE ELDERLY IMPROVEMENT PROGRAM ASSISTS SENIORS IN SECURING VOLUNTEER OPPORTUNITIES. -112841 HOUSING PROGRAM PROVIDES SAFE AND AFFORDABLE HOUSING FOR PEOPLE IN NEED. 74959 -112841 13594347 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 62 0 1 227 1 1 1 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X MARY LOCKHART-WHITE 8472494330 1200 GLEN FLORA WAUKEGAN IL 60085 PAMELA JEFFERIES 0.50 X 0 0 0 GEORGE WELLS 0.50 X 0 0 0 SHERIFF MARK CURRAN 0.50 X 0 0 0 WILLARD HELANDER 0.50 X 0 0 0 MAYOR LEON ROCKINGHAM 0.50 X 0 0 0 BEVERLY ANN MULL 0.50 X 0 0 0 MARY ROSS CUNNINGHAM 0.50 X 0 0 0 NELSON TATE 0.50 X 0 0 0 DR ALPHONSO BALDWIN 0.50 X 0 0 0 WAYNE CRAMER 0.50 X 0 0 0 MICHELLE REYES 0.50 X 0 0 0 WILLIAM MCNEELEY 0.50 X 0 0 0 DEBRAH LEWIS 0.50 X 0 0 0 STEPHANIE SMITH 0.50 X 0 0 0 ANTHONY WARD 0.50 X 0 0 0 MARY LOCKHART WHITE 40.00 X 176964 0 0 JEANETTE KEYES 40.00 X 102710 0 0 279674 0 0 2 0 1 0 FIRST STUDENT 3625 W WASHINGTON ST PARK PARK CITY IL 60085 TRANSPORTATION 663807 SUNDANCE CONSTRUCTION SERVICES 21922 WASHINGTON ST GRAYSLAKE IL 60030 CONSTRUCTION 247669 TOM COSKEY 39105 N SIR JOHN DR LAKE VILLA IL 60046 CONSTRUCTION 241417 L-6 CONSTRUCTION PO BOX 9310 WAUKEGAN IL 60079 CONSTRUCTION 202150 FIRST CALL 37080 BAYONNE AVE BEACH PARK IL 60087 HEATING AND COOLING 152106 5 9302 4666 14332580 61709 14408257 PROGRAM SERVICE FEES 900099 50442 50442 SUBCONTRACTOR/PARTNERS 900099 9019 9019 59461 1629 1629 275643 388484 -112841 -112841 -112841 729 -729 -729 -729 0 4666 0 0 NUTRITION 900099 157880 96731 61149 MISCELLANEOUS 900099 19409 19409 PARTNERSHIP 900099 8588 8588 6792 6792 192669 14548446 43351 61149 35689 4189353 4189353 176964 159268 17696 3883417 3693845 189572 764774 736214 28560 291868 280968 10900 1726 826 900 114995 55043 59952 26379 12626 13753 31919 18926 12993 177342 83068 94274 361729 211903 149826 170996 150800 20196 62564 62564 275826 275826 86719 4235 82484 CONTRACTUAL SERVICES 2136608 1800796 335812 MATERIALS 1547288 1535288 8264 3736 FOOD 340234 340234 SUPPLIES 192003 148034 43969 231446 172920 58526 15064150 13594347 1466067 3736 313808 393142 1187230 1337130 1422175 335331 202898 197355 54534 52428 12325453 4019216 8729207 8306237 638869 616732 12548721 11238355 1678584 1111331 8945000 8750000 430000 430000 42483 32483 604803 582394 11700870 10906208 X 847851 332147 847851 332147 12548721 11238355 -515704 0 X 0 1 1 X 1 1 X 12120301 12160990 16643301 18296330 14408257 73629179 12120301 12160990 16643301 18296330 14408257 73629179 73629179 384229 334460 365271 284200 277272 1645432 7129 43441 61149 111719 22615 481576 303873 296029 131520 1235613 76621943 565043 0.96090 0.96280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1475392 1475392 9311557 2882160 6429397 470860 302501 168359 726872 588765 138107 340772 245790 94982 8306237 DEFERRED FINANCE CHARGES, NET OF ACCUMULATED AMORTIZATION 607337 SECURITY DEPOSITS 9395 616732 SECURITY DEPOSITS 21874 CAPITAL LEASE OBLIGATIONS 21141 REFUNDABLE ADVANCES 539379 582394 14548446 15064150 -515704 -515704 14936930 388484 388484 14548446 0 14548446 15452634 388484 388484 15064150 0 15064150 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE AGENCY IS A NONPROFIT ORGANIZATION WHICH HAS BEEN GRANTED AN EXEMPTION FROM FEDERAL INCOME TAXES AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE FOR ALL BUSINESS INCOME RELATED TO ITS TAX-EXEMPT PURPOSE. THE AGENCY REMAINS LIABLE FOR TAX ON UNRELATED BUSINESS INCOME. NO TAX PROVISIONS WERE REQUIRED FOR 2011 OR 2010. THE AGENCY IS SIMILARLY CLASSIFIED BY THE STATE OF ILLINOIS. THE AGENCY FOLLOWS AUTHORITATIVE GUIDANCE ISSUED BY FASB THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS NOT BEEN MET. THIS GUIDANCE ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. THE AGENCY CONDUCTS BUSINESS SOLELY IN THE U.S. AND, AS A RESULT, FILES INFORMATION RETURNS FOR U.S. AND ILLINOIS. IN THE NORMAL COURSE OF BUSINESS, THE AGENCY IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. THE AGENCY'S INFORMATION RETURNS FOR YEARS SUBSEQUENT TO FISCAL 2007 ARE OPEN, BY STATUTE, FOR REVIEW BY AUTHORITIES. HOWEVER, AT PRESENT, THERE ARE NO ONGOING INCOME TAX AUDITS OR UNRESOLVED DISPUTES WITH THE VARIOUS TAX AUTHORITIES THAT THE AGENCY CURRENTLY FILES OR HAS FILED WITH. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 388,484. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 388,484. 1 CAMP FEES 30 9043 EMERGENCY SERVICES 4018 168013 UTILITIES 10030 4009297 SCHOLARSHIPS 3 3000 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANT AWARDS ARE MONITORED MONTHLY THROUGH BUDGET MEETINGS WITH THE PROGRAM MANAGER, THE FISCAL SUPERVISOR, AND THE EXECUTIVE DIRECTOR. DURING THE MEETINGS, PROGRAM OUTCOMES ARE COMPARED TO THE LEVEL OF SPENDING AS WELL AS MAKING SURE THAT EXPENSES ARE ALLOWABLE UNDER THE GRANT AND RECORDED CORRECTLY IN THE ACCOUNTING SYSTEM. X X X X 0 0 0 0 0 0 0 0 0 MARY LOCKHART WHITE 172104 0 0 0 4860 0 0 0 0 0 176964 0 0 0 ILLINOIS FINANCE AUTHORITY VARIABLE DEMAND REVENUE BONDS SERIES 2008A 362580774 45200FEB1 2008-03-19 3000000 DEBT CONSOLIDATION 0 0 0 ILLINOIS FINANCE AUTHORITY VARIABLE DEMAND REVENUE BONDS SERIES 2008B 362580774 45260FEC9 2008-03-19 625000 DEBT CONSOLIDATION 0 0 0 ILLINOIS FINANCE AUTHORITY VARIABLE DEMAND REVENUE BONDS SERIES 2004 362580774 45200BEL8 2004-03-01 6250000 FACILITY CONSTRUCTION 0 0 0 3000000 123984 2876016 2008 0 0 1 1 625000 625000 2008 0 0 1 1 6250000 6250000 2005 0 0 1 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 CHANGES IN PROGRAM SERVICES FORM 990, PART III, LINE 3 THE AGENCY NO LONGER ADMINISTERS THE DHS PREVENTION GRANT AS OF 12/31/2011. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD RECEIVES A COPY OF THE 990 AS PART OF THE INFORMATION PACKET THAT IS MAILED TO ALL MEMBERS PRIOR TO THE BOARD MEETING. THE DOCUMENT IS REVIEWED BY THE FINANCIAL COMMITTEE AND FULL BOARD. QUESTIONS AND ATTACHMENTS ARE REVIEWED AND DISCUSSED. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND EMPLOYEES ARE REQUIRED TO REVIEW AND SIGN OFF ON THE CONFLICT OF INTEREST POLICY ANNUALLY. ADDITIONALLY, THEY ARE REQUIRED TO DISCLOSE ANY CONFLICTS WHICH WOULD THEN BE REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION STUDY IS PERFORMED BIANNUALLY AND UPDATED ANNUALLY BY THE ILLINOIS COMMUNITY ACTION ASSOCIATION WHO USES AN INDEPENDENT EMPLOYEE SERVICE. THIS INFORMATION IS PROVIDED TO THE EXECTUTIVE COMMITTEE. EACH MEMBER OF THE EXECUTIVE COMMITTEE DISCLOSES HIS OR HER EVALUATION OF THE EXECUTIVE DIRECTOR ANNUALLY BY COMPLETING AN EVALUATION FORM. THE BOARD OF DIRECTORS MEETS WITHOUT THE EXECUTIVE DIRECTOR PRESENT TO REVIEW THE COMMITTEE'S RECOMMENDATIONS. THEN, THE BOARD CHAIR WILL DISCUSS THE RESULTS WITH THE EXECUTIVE DIRECTOR. THE FINAL EVALUATION IS SIGNED BY BOTH THE EXECUTIVE DIRECTOR AND THE BOARD CHAIR. THERE ARE NO OTHER COMPENSATED OFFICERS, AND THE REVIEW PROCESS IS ALSO APPLICABLE FOR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.