2011-05-16T14:36:20-05:00 2010-06-30 RSM MCGLADREY INC 221 THIRD AVENUE SE SUITE 300 CEDAR RAPIDS IA 524011512 990 2009-07-01 420998726 FOUR OAKS FAMILY AND CHILDREN'S SERVICES FOUR 3193640259 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 JAMES A ERNST 3193640259 2011-05-16 1 Kay Hegarty 3192985333 2009 2016-02-24 21:20:13Z FOUR OAKS JAMES A ERNST 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 29326074 0 X WWW.FOUROAKS.ORG X 1971 IA FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS. 28 27 891 775 -1756 -1756 2399167 889828 25346840 27884092 -354366 -319194 -302027 146 27089614 28454872 596307 627295 0 19928290 21020076 0 192505 6313824 6117201 26838421 27764572 251193 690300 26110889 37088474 5096366 7065998 21014523 30022476 FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS. 0 0 24491805 627295 27805501 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. 24491805 1 1 0 1 0 0 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 1 74 0 1 891 1 1 1 0 0 0 0 0 0 0 0 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 BRUCE ANDERSON 5.00 X X 0 0 0 DIANE RAMSEY 5.00 X X 0 0 0 PAUL RHINES 5.00 X X 0 0 0 LAURA MUELLER 5.00 X X 0 0 0 STEVE ALLSOP 1.00 X 0 0 0 RICH ALTORFER 1.00 X 0 0 0 ROGER BAKER 1.00 X 0 0 0 TOM BARBEE 1.00 X 0 0 0 LYDIA BROWN 1.00 X 0 0 0 TERRI CHRISTOFFERSEN 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 AARON GREEN 1.00 X 0 0 0 RUTH HAIRSTON 1.00 X 0 0 0 CHUCK KENT 1.00 X 0 0 0 JUDY KINGERY 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 CRAIG OLSON 1.00 X 0 0 0 SCOTT OLSON 1.00 X 0 0 0 KRAIG PAULSEN 1.00 X 0 0 0 KATHLEEN REYNER 1.00 X 0 0 0 BRIAN SCOTT 1.00 X 0 0 0 PATTI SEDA 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 MIKE WILKINS 1.00 X 0 0 0 MARK DANIELSON 1.00 X 0 0 0 JAMES A ERNST 50.00 X 124030 0 57101 TAMI GILLMORE 50.00 X 119532 0 12743 ANNE GRUENEWALD 50.00 X 106791 0 3595 350353 0 73439 3 0 1 0 YOUNG PARENTS NETWORK INC 722 5TH AVE SE CEDAR RAPIDS IA 52401 FAMILY SERVICES 242927 A'VIANDS LLC 1751 W COUNTY RD B STE 300 ROSEVILLE MN 55113 FOOD SERVICE 239435 REINHART INSTITUTIONAL FOODS INC 4100 44TH AVE SW CEDAR RAPIDS IA 52404 FOOD SERVICE 197847 MARTIN BROS DISTRIBUTING CO INC 406 VIKING RD CEDAR FALLS IA 50613 FOOD SERVICE 118306 4 889828 98808 889828 FAMILY AND CHILDREN'S 624100 26529319 26529319 AFFILIATE SERVICES 561000 1354773 1354773 27884092 70529 70529 557811 479074 78737 78737 -1756 80493 2405 365485 26643 -365485 -24238 -389723 -389723 NET LOSS ABBE OAKS LLC 624100 -1880 -1880 NET LOSS IKN P-SHIP 624100 -76711 -76711 -78591 28454872 27805501 -1756 -238701 627295 627295 314733 314733 16280503 14869043 1333451 78009 323325 292184 29090 2051 2481943 2305289 167402 9252 1619572 1480819 131425 7328 10916 10916 147763 147763 15183 15183 932154 725819 190388 15947 22498 6768 15730 1532557 1265395 239978 27184 1058196 964527 93669 840566 813697 25838 1031 116270 99835 16435 845949 630173 215490 286 269857 262314 7543 BAD DEBT 152201 134199 18002 0 STAFF DEVELOPMENT 114243 76271 37357 615 DISASTER EXPENSES 25934 25934 0 0 EVENTS 24527 12078 1652 10797 8387 8387 27764572 24491805 3080262 192505 1338606 4428408 1326021 1718420 2230506 1996268 103065 50264 22017954 10171346 9998330 11846608 4585119 5095230 1089713 350741 3914198 11276848 1525331 325687 26110889 37088474 1943851 2885970 214956 219598 1584332 1797405 1421240 1140154 954858 5096366 7065998 X 19370853 27496472 393670 1276004 1250000 1250000 21014523 30022476 26110889 37088474 X 0 1 1 X 1 1 X 2424774 2677238 2102269 2399167 889828 10493276 19170519 21848465 29613954 25346840 28441903 124421681 1250 1250 21595293 24525703 31716223 27747257 29331731 134916207 514423 514423 0 514423 514423 134401784 183152 53295 47680 195102 70529 549758 183152 53295 47680 195102 70529 549758 21778445 24578998 31763903 27942359 29402260 135465965 0.99210 0.99080 0.00410 0.00520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 15183 0 0 15183 0 Part II-B, Line 1i: Explanation of Other Lobbying Activities: 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. 4585119 510111 5095230 6024545 -1439426 4585119 0.76110 0.23890 1 0 906876 906876 17127013 7132411 9994602 3870212 3038935 831277 113853 113853 11846608 INTEREST IN NET ASSETS OF PROGRAM-RELATED ENTITIES 11276848 C 11276848 NOTES PAYABLE-RELATED ORGANIZATIONS 350488 LEASE OBLIGATIONS 278114 DEPOSITS 40000 ANNUITY PAYABLE 4204 OTHER LIABILITIES 282052 954858 28454872 27764572 690300 887625 929827 6500201 8317653 9007953 54355007 887625 24338764 25226389 29128618 -673746 -673746 28454872 46765623 19001051 19001051 27764572 0 27764572 Part V, Line 4: Description of Intended Use of Endowment Funds: 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. Part X: Description of Uncertain Tax Positions Under FIN 48: 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 AND A SIMILAR SECTION OF THE IOWA INCOME TAX LAW, 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. IS A TAXABLE CORPORATION UNDER THE INTERNAL REVENUE CODE REGULATIONS. DOWS INVESTMENT, LLC IS A PARTNERSHIP FOR TAX PURPOSES. BROWN APARTMENTS, LP, WHICH IS CONSOLIDATED IN AHNI'S FINANCIAL STATEMENTS, IS TREATED AS A PARTNERSHIP FOR TAX PURPOSES. AHNI PROPERTIES, INC. IS A TAXABLE CORPORATION UNDER THE INTERNAL REVENUE CODE REGULATIONS. IKN IS A PARTNERSHIP FOR TAX PURPOSES. THE ORGANIZATION ADOPTED CERTAIN PROVISIONS OF ASC 740, INCOME TAXES, AS OF JULY 1, 2009. THE PROVISIONS CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND HAS CONCLUDED THAT THE ADOPTION OF THE PROVISIONS OF ASC 740 DID NOT HAVE AN IMPACT ON ITS FINANCIAL STATEMENT PRESENTATION. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS FOR THE YEARS BEFORE JUNE 30, 2006. Part XI, Line 8 - Other Adjustments: BOOK-TAX DIFFERENCE ABBE OAKS, LLC: 1880. NONCONTROLLING INTEREST IN NET INCOME OF PARTNERSHIP: 488742. CURRENT YEAR NET INCOME OF SUBSIDIARIES: 5932886. EQUITY EARNINGS OF IKN: 76693. Part XII, Line 2d - Other Adjustments: REVENUE OF CONSOLIDATED ENTITIES: 26636201. ELIMINATION OF INTERCOMPANY REVENUES OF CONSOLIDATED ENTITIES: -2380757. EQUITY EARNINGS IN DOWS, LLC: 83320. Part XII, Line 4b - Other Adjustments: LOSS ON ABBE OAKS, LLC - SCHEDULE K-1: -1880. RENTAL EXPENSES: -591975. LOSS ON EQUIPMENT: -11906. ELIMINATION OF INTERCOMPANY REVENUE - DOWS: -67985. Part XIII, Line 2d - Other Adjustments: EXPENSES OF CONSOLIDATED ENTITIES: 20703315. ELIMINATION OF INTERCOMPANY EXPENSES OF CONSOLIDATED ENTITIES: -2374130. RENTAL EXPENSES: 591975. LOSS ON EQUIPMENT: 11906. ELIMINATION OF INTERCOMPANY EXPENSE - DOWS, LLC: 67985. 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: 7,589,384 PLUS - NONCONTROLLING INTEREST IN NET INCOME OF PARTNERSHIP: 488,742 EQUALS - CHANGE IN NET ASSETS PER CONSOLIDATED AUDITED FINANCIAL STATEMENTS: 8,078,126 PLUS - NET ASSETS OF ACQUIRED ENTITY, ADDED TO RESTATED BEGINNING NET ASSETS PER CONSOLIDATED AUDITED FINANCIAL STATEMENTS: 929,827 EQUALS - PART XI, LINE 10: 9,007,953 North America 0 0 FUNDRAISING N/A 0 0 0 0 Schedule F, Part IV Other Information 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. 1 RESIDENTIAL TREATMENT ASSISTANCE 385 15323 57187 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 1257 434941 FMV CLOTHES, SUPPLIES, RENT, HOTELS, PHONES, ELECTRIC BILLS, HEAT, FOOD PURCHASED BY THE ORGANIZATION ON BEHALF OF FAMILIES IN NEED OF SUCH ASSISTANCE. EDUCATIONAL FEES 1 97 N/A SCHOOL SUPPLIES 58 6004 FMV PAPER, BACKPACKS, PENCILS, RULERS, ETC. PSYCHIATRIC MEDICAL INSTITUTE FOR CHILDREN (PMIC) ASSISTANCE 192 14338 FMV MEDICAL SERVICES AND MEDICATIONS PURCHASED FOR CHILDREN UNDERGOING PSYCHIATRIC TREATMENT AT FOUR OAKS FACILITIES. CLOTHES, FURNITURE, HOUSEHOLD ITEMS 500 99405 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 120755 0 0 0 3275 0 50118 0 6983 0 181131 0 0 0 Part I, Line 1a ANNE GRUENEWALD, COO RECEIVES A TAXABLE HOUSING ALLOWANCE IN THE AMOUNT OF $6,000. THIS AMOUNT IS REPORTED IN REPORTABLE COMPENSATION ON THE CONTINUATION SHEET, SCHEDULE J-2 OF FORM 990, PART VII, SECTION A, COLUMN (D). Part I, Line 4a JAMES A. ERNST PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. DEFERRED COMPENSATION FROM THIS PLAN IN THE AMOUNT OF $46,508 IS INCLUDED IN SCH J, PART II, COL (C). LINN COUNTY IOWA 426004338 2009-12-30 1665000 BUILDING CONSTRUCTION 0 0 1665000 12000 1653000 1 0 1 1 0 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0 1 LIZ MATHIS SEE SCH O 88532 SEE SCH O 0 X 98808 THRIFT STORE VALUE 0 0 1 0 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, CHAIR 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, KATHLEEN REYNER, DIRECTOR, 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 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 VIII, LINE 7(C)(I) NET LOSS ON SALE OF SECURITIES THE $365,485 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. FORM 990, PART VI, LINE 9A AND 9B AFFILIATES FOUR OAKS FAMILY AND CHILDREN'S SERVICES HAS WRITTEN AFFILIATE AGREEMENTS WITH 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. SCH L, PART IV BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: LIZ MATHIS (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: LIZ MATHIS IS THE SPOUSE OF MARK MATHIS, DIRECTOR. (D) DESCRIPTION OF TRANSACTION: LIZ MATHIS IS AN EMPLOYEE OF THE ORGANIZATION AND IS PAID A SALARY. DOWS INVESTMENTS LLC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 010723171 COMMERCIAL REAL ESTATE RENTAL IA 15335 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 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 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 BROWN APARTMENTS LP 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 261195327 LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AFFORDABLE HOUSING NETWORK INC RELATED -5 269563 0 1 SUGAR CREEK BEND LLLP 14 WEST 21ST ST SPENCER IA 51301 270529358 LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AHNI PROPERTIES INC RELATED - INACTIVE 0 1 MISSION PLUS INC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 203059740 INACTIVE - HOLDS INVESTMENTS TO SUPPORT FOUR OAKS IA N/A C 1253 1.00000 AHNI PROPERTIES INC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 263756672 INACTIVE - LOW INCOME RESIDENTIAL REAL ESTATE MANAGEMENT IA AFFORDABLE HOUSING NETWORK INC C 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 3167 AFFORDABLE HOUSING NETWORK INC (GUARANTEE) D 1000000 AFFORDABLE HOUSING NETWORK INC D 270606 JANE BOYD COMMUNITY HOUSE D 50992 MISSION PLUS INC E 350488 AFFORDABLE HOUSING NETWORK INC K 64476 JANE BOYD COMMUNITY HOUSE L 59465 AFFORDABLE HOUSING NETWORK INC P 268085