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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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          <BusinessNameLine1Txt>Community Action of Nebraska</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>210 O Street</AddressLine1Txt>
          <CityNm>Lincoln</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>68508</ZIPCd>
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        <IRCSectionDesc>501(c)3</IRCSectionDesc>
        <CashGrantAmt>106480</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>Ensure that all CSBG eligible entities are able to meet organizational standards and performance management efforts, and utilize evidence-based and evidence-informed approaches to address the identified needs of low-income people in communities.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Iowa Community Action Association</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 41608</AddressLine1Txt>
          <CityNm>Des Moines</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50314</ZIPCd>
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        <RecipientEIN>421183068</RecipientEIN>
        <IRCSectionDesc>501(c)3</IRCSectionDesc>
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        <PurposeOfGrantTxt>Ensure that all CSBG eligible entities are able to meet organizational standards and performance management efforts, and utilize evidence-based and evidence-informed approaches to address the identified needs of low-income people in communities.</PurposeOfGrantTxt>
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      <RecipientTable>
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        <USAddress>
          <AddressLine1Txt>3337 Emerald Lane</AddressLine1Txt>
          <CityNm>Jefferson City</CityNm>
          <StateAbbreviationCd>MO</StateAbbreviationCd>
          <ZIPCd>65109</ZIPCd>
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        <IRCSectionDesc>501(c)3</IRCSectionDesc>
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        <PurposeOfGrantTxt>Ensure that all CSBG eligible entities are able to meet organizational standards and performance management efforts, and utilize evidence-based and evidence-informed approaches to address the identified needs of low-income people in communities.</PurposeOfGrantTxt>
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        <ExplanationTxt>Sch I, Stmt 1</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>KACAP is a voluntary membership association comprised of the Kansas Community Services Block Grant (CSBG) eligible entities. According to the by-laws, each member agency has the option of two (2) individual members serving on KACAP's Board of Directors - the Executive Director/CEO and another senior management staff person appointed by the agency ED/CEO.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Each member agency has one of two staff persons serving on KACAP's Board of Directors. The member agency's Executive Director/CEO is an automatic appointment and he or she can designate who (if anyone) will serve as the second KACAP Board Member. The second person assigned is generally an assistant director, program director, or other senior management staff member.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A draft of the 2023 990 form was shared electronically with each KACAP Board Member prior to submission.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each Board member is provided with KACAP's Conflict of Interest policy at the first board meeting of the year. The KACAP Board President and Executive Director work together to monitor Board Member performance and compliance with all KACAP Policies and Procedures.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Salaries for staff were initially established by the governing Board of Directors and the agency Executive Director when each position was created, and the Board established the Executive Director's salary. The process included an extensive review of comparative salary information for similar positions in Kansas and the Midwest. Each year, during the annual budget development process, agency staff works with the Board Treasurer and Finance Committee to review employee salaries, employee performance, the current cost of living values, and available resources are considered in this process. Recommendation are then provided to the full Board of Directors for discussion, debate, and approval.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization makes its governing documents and conflict of interest policy is available upon request. Financial Statements are available to the public via Form 990 on the GuideStar website.</ExplanationTxt>
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</Return>