2024-11-01T13:28:27-05:00 2023-12-31 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-01-01 391979807 HO-CHUNK HOUSING AND COMMUNITY DEVELOPMENT AGENCY HO-C 6083741245 PO BOX 730 TOMAH WI 54660 TRACY THUNDERCLOUD EXECUTIVE DIRECTOR 6083741245 2024-10-28 1 0 MICHAEL J PETERSON CPA P01833529 2187224705 2024-10-28 2023 2024-10-15 13:58:12Z HHCDA TRACY THUNDERCLOUD PO BOX 730 TOMAH WI 54660 16892322 0 X HO-CHUNKNATION.COM/AVAILABLE-SERVICES/HHCDA.ASPX X TRIBALLY CHARTERED NONPROFIT CORP. 2001 WI THE MISSION OF HO-CHUNK HOUSING AND COMMUNITY DEVELOPMENT AGENCY IS TO FOSTER A STRONG, HEALTHY COMMUNITY, OF WHICH HO-CHUNK NATION MEMBERS CAN BE PROUD, THROUGH PROVIDING MEMBERS WITH QUALITY, AFFORDABLE HOUSING AND PROGRAMS THAT HELP MEET THE HO-CHUNK NATION'S SOCIAL, CULTURAL, AND COMMUNITY NEEDS. 11 11 59 11 0 0 11160027 15809709 788923 813220 21762 252321 25417 17072 11996129 16892322 4364317 3044555 0 0 3755343 3657922 0 0 0 3195354 2975853 11315014 9678330 681115 7213992 18621765 30375058 5330376 9869677 13291389 20505381 X THE MISSION OF HO-CHUNK HOUSING AND COMMUNITY DEVELOPMENT AGENCY IS TO FOSTER A STRONG, HEALTHY COMMUNITY, OF WHICH HO-CHUNK NATION MEMBERS CAN BE PROUD, THROUGH PROVIDING MEMBERS WITH QUALITY, AFFORDABLE HOUSING AND PROGRAMS THAT HELP MEET THE HO-CHUNK NATION'S SOCIAL, CULTURAL, AND COMMUNITY NEEDS. 0 0 5831828 492589 813220 HOUSING MANAGEMENT PROGRAM: THE ORGANIZATION PROVIDED 9 DOWN PAYMENT ASSISTANCE TO 9 ELIGIBLE HOUSEHOLDS. THE ORGANIZATION ALSO PROVIDED RENTAL ASSISTANCE TO 50 HOUSEHOLDS, ALONG WITH 28 FAMILIES IN THE METRO AREA AND COLLEGE RENTAL ASSISTANCE TO 28 STUDENTS. HHCDA ALSO PROVIDED 2 VETERANS WITH RENTAL SUBSIDIES. THE TRIBAL REPAIR PROGRAM PROVIDED ASSISTANCE TO 7 TRIBAL HOMEOWNERS, AND ASSISTED 8 TRIBAL HOMEOWNERS WITH THE EMERGENCY TRIBAL REPAIR PROGRAM.MAINTENANCE INCLUDED WINDOW INSTALLATION ON 1 UNIT, AND WINDOW REPAIRS WERE DONE ON 11 UNITS, SIDING WAS REPLACED ON 1 UNIT, AND 30 ROOFS WERE REPLACED. REPLACED 1 GARAGE DOOR ON A UNIT AND REPLACED THE ENTRANCE DOOR ON 1 COMMUNITY BUILDING. INSTALLED 10 NEW FURNACES, HAD 16 FURNACES SERVICED/REPAIRED, 7 A/C UNITS REPLACED, 21 A/C REPAIRS/SERVICES, HVAC DUCT CLEANING WAS PERFORMED IN 7 UNITS, AND DRYER DUCT CLEANING WAS PERFORMED IN 21 UNITS AS WELL AS AIR AND/OR FURNACE VENTS BEING REPLACED IN 2 UNITS. TOTAL REHABILITATION WAS PERFORMED ON 2 UNITS, WITH 34 UNITS BEING PREPARED FOR MOVE INS. KITCHEN CABINETS WERE REPLACED IN 2 UNITS. 4 WATER HEATERS WERE REPLACED, VARIOUS APPLIANCES WERE REPLACED IN 11 UNITS, AND THE STOVE WAS REPLACED IN 1 OF THE COMMUNITY BUILDING KITCHENS. 1 DRIVEWAY AND 1 SIDEWALK WERE REPAIRED, ALONG WITH 4 TREE REMOVALS, AND 3 STREET LIGHTS BEING REPAIRED. 2 WATER TREATMENT SYSTEMS WERE REPLACED IN UNITS, AND 11 UNITS HAD THE SEPTIC'S SERVICED. WATER DAMAGES WERE REMEDIATED IN 1 UNIT, ELECTRICAL REPAIRS WERE PERFORMED IN 4 UNITS AND FIRE SECURITY REPAIRS WERE COMPLETED IN 2 UNITS.DEVELOPMENT HAD VARIOUS CONTINUING AND NEW PROJECTS DURING THE YEAR. THE CONTINUED PROJECTS ARE THE 10 UNIT FAMILY SUPPORTIVE HOUSING FACILITY AND WILL BE COMPLETED IN DECEMBER 2024, AND 22 SMALL HOMES LOCATED IN VARIOUS AREAS ALL THE HOMES WILL BE COMPLETED IN THE FALL OF 2024. DEVELOPMENT ALSO COMPLETED THE KITCHEN REHAB IN ONE OF OUR COMMUNITY BUILDINGS AND REMEDIATED BASEMENT WATER ISSUES IN 2 UNITS. NEW PROJECTS WERE THE ICDBG SOLAR PROJECT, 40 UNITS HAD SOLAR PANELS INSTALLED TO HELP TENANTS REDUCE UTILITY COSTS. ICDBG TIER 3 WAS USED TO START CONSTRUCTION ON 6 NEW LOW INCOME HOUSING UNITS. THIS PROJECT WILL BE COMPLETED IN 2024. THE COMMUNITY RESOURCE CENTER PACKED AND DELIVERED 92 ESSENTIAL NEEDS BAGS TO FAMILIES BEFORE THE SCHOOL YEAR STARTED. 2 NEW PLAYGROUNDS WERE INSTALLED IN 2 OF THE HHCDA COMMUNITIES. THE PICNIC SHELTER PROJECT WAS STARTED BUT WILL BE COMPLETED IN 2024 FOR 1 COMMUNITY.THE ORGANIZATION IS ALSO OPERATING A 10-UNIT VETERAN SUPPORTIVE HOUSING APARTMENT BUILDING, WHICH PROVIDES SUPPORTIVE HOUSING TO NATIVE AMERICAN VETERANS THAT ARE HOMELESS OR AT RISK OF BECOMING HOMELESS. SUPPORTIVE SERVICES ARE COORDINATED WITH THE LOCAL, STATE AND FEDERAL, SOCIAL SERVICES AND VETERAN AFFAIRS OFFICES. HHCDA ALSO MANAGED 51 RENTAL UNITS FOR THE HO-CHUNK NATION. THE VETERANS SUPPORTIVE HOUSING UNITS AND HO-CHUNK NATION RENTAL UNITS WERE TURNED BACK OVER TO THE HO-CHUNK NATION IN 2024. 2531533 2531533 0 EMERGENCY ASSISTANCE PROGRAMS WERE CREATED TO ASSIST FAMILIES WHO WERE AFFECTED BY THE PANDEMIC. HHCDA PROVIDED RENTAL ASSISTANCE TO 12 FAMILIES, MORTGAGE ASSISTANCE TO 137 FAMILIES, HOMEOWNER ASSISTANCE TO 76 FAMILIES, UTILITY ASSISTANCE TO 2,230 FAMILIES. 20433 20433 0 OTHER SERVICES:IN ADDITION TO THE ORGANIZATION'S PRIMARY SERVICES OF RENTAL MANAGEMENT AND HOME OWNERSHIP, THE ORGANIZATION COORDINATED COMMUNITY PROGRAMS THAT INCLUDED COMMUNITY CLEAN UP EVENTS IN 7 COMMUNITIES, MANAGEMENT OF 2 COMMUNITY CENTERS. 1 OF THE COMMUNITY CENTERS WAS TURNED OVER TO THE HO-CHUNK NATION FOR MANAGEMENT AND MAINTENANCE. HHCDA CONTINUED THE GROWTH OF COMMUNITY ORGANIC GARDENS IN THE AFFORDABLE HOUSING SUB-DIVISIONS. THE COMMUNITY GARDENS INCLUDE ORGANIZING COMMUNITY MEMBERS IN THE LOW-INCOME COMMUNITIES TO TEACH THEM NOT ONLY GARDENING BUT NUTRITION AND FOOD SOVEREIGNTY. HHCDA PURCHASED A RESOURCE CENTER THAT IS USED TO STORE PERSONAL CARE ITEMS AS WELL AS HOLDING CLASSES FOR CANNING, SEED SAVING, AND MAKING MAPLE SYRUP. A GREEN HOUSE WAS ALSO CONSTRUCTED IN ORDER TO START SEEDS THAT WERE SAVED FOR THE COMMUNITY GARDENS. CRIME PREVENTION SIGNS WERE DESIGNED AND PURCHASED AND DISTRIBUTED TO THE VARIOUS COMMUNITIES, ALONG WITH ASSISTING COMMUNITY ACTION GROUPS TO HOST DRUG-FREE EVENTS FOR THE COMMUNITIES. 8383794 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 135 0 59 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 1 1 1 0 X NICOLE KIMPTON 6083741245 1102 E MONOWAU STREET TOMAH WI 54660 KELLY FUNMAKER BOARD CHAIRMAN 1.00 X X 4350 0 0 BEN KRAUSE VICE CHAIRMAN 1.00 X X 5100 0 0 LORI PETTIBONE COMMISSIONER/SECRETARY 1.00 X X 4350 0 0 CHERI BYHRE COMMISSIONER 1.00 X 2850 0 0 FRANCIS DECORAH COMMISSIONER 1.00 X 4950 0 0 FIDEL DELAROSA COMMISSIONER 1.00 X 1500 0 0 ROBERT FUNMAKER COMMISSIONER (THRU 07/23) 1.00 X 1200 0 0 MIKE GOZE COMMISSIONER 1.00 X 3750 0 0 ADAM KRUSE COMMISSIONER (THRU 09/23) 1.00 X 3900 0 0 KELLY LAMERE COMMISSIONER 1.00 X 1050 0 0 LUCINDA LONETREE COMMISSIONER 1.00 X 3000 0 0 BONNIE SMITH COMMISSIONER (THRU 02/23) 1.00 X 300 0 0 LEONARD WALKER COMMISSIONER 1.00 X 3600 0 0 MARLYS WHITEEAGLE COMMISSIONER 1.00 X 6150 0 0 ANDREA ESTEBO EXECUTIVE DIRECTOR (BEG. 08/23) 40.00 X 35956 0 8756 NEIL WHITEGULL EXECUTIVE DIRECTOR (THRU 06/23) 40.00 X 88867 0 16487 TRACY THUNDERCLOUD INTERIM EXECUTIVE DIR. (THRU 08/23) 40.00 X 62862 0 9461 NICOLE KIMPTON ACCOUTANT/TREASURER 40.00 X 64279 0 36145 298014 0 70849 0 0 0 0 TERRACE HOMES 1553 11TH DRIVE FRIENDSHIP WI 53934 CONSTRUCTION SERVICES 2481366 CENTERVILLE HOMES W25345 TODD ROAD TREMPEALEAU WI 54661 CONSTRUCTION SERVICES 1842500 ALL AMERICAN DO IT CENTER 1310 W WISCONSIN STREET SPARTA WI 54656 CONSTRUCTION SERVICES 682027 BADGER ENVIRONMENTAL & EARTH WORKS INC 205 W OLD TOWN ROAD WESTBY WI 54667 EXCAVATING CONTRACTOR 289240 ETHOS GREEN POWER CORP 729 NORTH MAIN VIROQUA WI 54665 SOLAR ENERGY SYSTEMS SERVICE 210015 7 15679427 130282 15809709 HOUSING MANAGEMENT PROGRAM 531110 813220 813220 813220 252321 252321 2500 0 2500 2500 2500 LAUNDRY/OTHER TENANT INCOME 531390 10355 10355 4217 4217 14572 16892322 813220 0 269393 20433 20433 3024122 3024122 368863 368863 1966579 1543721 422858 54978 52426 2552 1079910 1027301 52609 187592 127877 59715 5570 5570 86776 86776 206619 206619 5591 5591 69770 48441 21329 333038 251481 81557 72634 72634 1246650 1115006 131644 225873 225873 REPAIRS AND MAITENANCE 445899 445899 BOARD OF COMMISSIONERS 80368 80368 PROGRAM EXPENSES 59853 59853 SUNDRY COSTS 48073 48073 89139 81740 7399 9678330 8383794 1294536 0 5468 105 5186591 9681216 259210 342203 165078 152900 173756 212090 52506110 32611820 12725317 19894290 106345 92254 18621765 30375058 435367 2461551 4703551 7219641 169184 172869 22274 15616 5330376 9869677 X 13291389 20505381 13291389 20505381 18621765 30375058 7213992 0 X 0 1 X 1 1 1 X 4866128 7008255 11818553 11160027 15809709 50662672 4866128 7008255 11818553 11160027 15809709 50662672 50662672 93958 49859 44813 23692 254821 467143 51129815 4285738 0.99090 0.99300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1356930 1356930 41769480 31358678 10410802 1583221 1253142 330079 7796479 7796479 19894290 X 16971889 100000 -20433 79567 16892322 0 16892322 9757897 100000 -20433 79567 9678330 0 9678330 PART IV, LINE 2B: THE ORGANIZATION IS THE TRUSTEE OF RESIDENT FUNDS AND HAS FIDUCIARY RESPONSIBILITY FOR THE ADMINISTRATION AND DISTRIBUTION OF THESE FUNDS FOR RESIDENTS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: TRANSFER OF ASSETS -20,433. PART XII, LINE 2D - OTHER ADJUSTMENTS: TRANSFER OF ASSETS -20,433. 1 HO-CHUNK NATION W9184 AIRPORT RD BLACK RIVER FALLS WI 54615 391140880 TRIBAL GOV'T 0 20433 COMMUNITY BUILDING THE BUILDING IS BEING GRANTED TO HO-CHUNK NATION SINCE THEY WILL BE BETTER ABLE TO MANAGE THE PROPERTY. 1 0 TRIBAL REPAIR/IMPROVEMENTS 15 125539 RENTAL ASSISTANCE 106 285902 DOWN PAYMENT ASSISTANCE 9 81148 EMERGENCY RENTAL ASSISTANCE 12 11899 EMERGENCY MORTAGE ASSISTANCE 137 465810 EMERGENCY UTILITY ASSISTANCE 2230 1923084 OTHER HOMEOWNER ASSISTANCE 76 130740 PART I, LINE 2: AN INITIAL BUDGET IS COMPILED AND APPROVED BY THE BOARD OF COMMISSIONERS. PURCHASES AND OTHER EXPENSES ARE APPROVED BY PURCHASE ORDER PROCESS AND/OR CONTRACTS AND CHARGED TO APPROPRIATE GRANT FUNDS. MONTHLY FINANCIAL STATEMENTS ARE PREPARED BY AN OUTSIDE FEE ACCOUNTANT AND REVIEWED BY AN ACCOUNTANT. THE ORGANIZATION MONITORS THE USE OF INDIVIDUAL GRANTS AND OTHER ASSISTANCE FUNDS BY COMPLYING WITH FEDERAL REGULATIONS. FORM 990, PART VI, SECTION A, LINE 7A BOARD COMMISSIONERS ARE NOMINATED BY THE DISTRICTS THEY REPRESENT AND CONFIRMED BY THE HO-CHUNK NATION LEGISLATURE. FORM 990, PART VI, SECTION A, LINE 8B HHCDA DOES NOT HAVE COMMITTEES OUTSIDE THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B INFORMATION TO PREPARE THE FORM 990 IS GATHERED BY THE ACCOUNTING DEPARTMENT AND PROVIDED TO AN OUTSIDE CPA FIRM. THE RETURN IS THEN PRESENTED TO THE EXECUTIVE DIRECTOR FOR REVIEW. IT IS THEN PRESENTED TO THE BOARD OF COMMISSIONERS FOR REVIEW BEFORE BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND EMPLOYEES ARE SUBJECT TO THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THEY ARE REQUIRED ANNUALLY TO EVALUATE IF ANY CONFLICTS EXIST. WHEN A CONFLICT DOES EXIST, THE INTERESTED MEMBER SHOULD REPORT TO THE BOARD CHAIRPERSON. AN EMPLOYEE SHOULD REPORT TO THE EXECUTIVE DIRECTOR. THE COMPLIANCE COMMITTEE WILL REVIEW THE CONFLICT AND DECIDE ANY FURTHER ACTIONS. THE POLICY REQUIRES THAT NO CONFLICT OF INTERESTS EXIST WITH CONTRACTS WITH THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S BOARD OF COMMISSIONERS REVIEWS THE PERFORMANCE EVALUATION OF THE EXECUTIVE DIRECTOR. AFTER DISCUSSION THE BOARD DETERMINES THE APPROPRIATE COMPENSATION LEVEL AND THEN VOTES TO APPROVE. THE EXECUTIVE DIRECTOR DOES THE PERFORMANCE EVALUATION OF THE OTHER OFFICERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE SUBJECT TO THE HO-CHUNK NATION OPEN MEETING ACT AND ARE AVAILABLE UPON REQUEST.