2024-08-13T07:58:20-05:00 2023-09-30 420731256 MERIWETHER WILSON AND COMPANY PLLC 4500 WESTOWN PARKWAY SUITE 140 WEST DES MOINES IA 502666717 990 2022-10-01 420982549 OPERATION THRESHOLD INC OPER 3192912065 PO BOX 4120 WATERLOO IA 507044120 BARBARA GRANT EXECUTIVE DIRECTOR 3192912065 2024-08-12 1 0 JONATHAN MAAHS P01536301 5152230002 2024-08-11 2022 2024-08-08 14:25:15Z BRIAN QUIRK PO BOX 4120 WATERLOO IA 507044120 13536437 0 X WWW.OPERATIONTHRESHOLD.ORG X 1964 IA COLLABORATE, EDUCATE AND PROVIDE SERVICES TO HELP MEET THE BASIC NEEDS OF PEOPLE & CREATE OPPORTUNITIES FOR SELF-SUFFICIENCY. 12 12 66 98 0 0 15926673 13224827 300476 302074 806 2952 3594 6584 16231549 13536437 11275879 9126505 0 0 3119454 2900889 0 0 328062 1677520 1560092 16072853 13587486 158696 -51049 5603638 5636711 962102 1046267 4641536 4590444 X OPERATION THRESHOLD WILL COLLABORATE, EDUCATE AND PROVIDE SERVICES TO HELP MEET THE BASIC NEEDS OF PEOPLE AND CREATE OPPORTUNITIES FOR SELF-SUFFICIENCY. 0 0 5120470 3962011 WOMEN, INFANTS, AND CHILDREN PROGRAM - PROVIDES NUTRITION EDUCATION AND FOOD VOUCHERS TO INCOME ELIGIBLE PREGNANT WOMEN, BREASTFEEDING MOTHERS AND CHILDREN UP TO AGE FIVE. IN FISCAL YEAR 2023 THE PROGRAM SERVED 6,963 PARTICIPANTS IN ITS SIX COUNTY REGION. 4123621 2111481 LOW-INCOME HOME ENERGY ASSISTANCE PROGRAM - PROVIDES LOW-INCOME HOUSEHOLDS WITH A ONE TIME PER YEAR PAYMENT TO ASSIST WITH THE COST OF HEATING THEIR HOMES DURING THE WINTER. IN FISCAL YEAR 2023, THE PROGRAM PROVIDED ASSISTANCE TO 5,288 HOUSEHOLDS IN OUR THREE COUNTY SERVICE AREA. 921144 1341266 WEATHERIZATION PROGRAM - PROGRAM WORKS TO REDUCE HEATING AND COOLING COSTS FOR ELIGIBLE HOUSEHOLDS BY INSTALLING INSULATION, REPAIRING OR REPLACING FURNACES AND/OR WATER HEATERS, AND REPLACING REFRIGERATORS, FURNACES AND FREEZERS WHEN NECESSARY. IN FISCAL YEAR 2023, THE PROGRAM WEATHERIZED 59 HOMES, REPAIRED 55 FURNACES, REPLACED 50 FURNACES, REPAIRED 36 WATER HEATERS, REPLACED 39 WATER HEATERS, AND CONDUCTED HEALTH AND SAFETY MEASURES ON 59 HOMES. 2094719 1711747 302074 FAMILY SUPPORT AND PARENT EDUCATION SERVICES PROGRAMS OFFER A COMPREHENSIVE SYSTEM FOR DELIVERING FAMILY SUPPORT SERVICES INCLUDING HOME VISITATION AND GROUP-BASED PARENT EDUCATION PROGRAMMING FOR FAMILIES WITH CHILDREN.THE MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING PROGRAM (MIECHV) PROVIDES EVIDENCE-BASED HOME VISITATION SERVICES TO IMPROVE HEALTH AND DEVELOPMENTAL OUTCOMES FOR AT-RISK YOUNG CHILDREN, IMPROVES COORDINATION OF SERVICES FOR AT-RISK COMMUNITIES, AND IDENTIFIES AND PROVIDES COMPREHENSIVE SERVICES TO IMPROVE OUTCOMES FOR FAMILIES WHO RESIDE IN AT-RISK COMMUNITIES.THE ORGANIZATION MAINTAINS COMMUNITY SERVICE CENTERS IN EACH COUNTY OF ITS PRIMARY SERVICE AREA.RENTAL HOUSING PROGRAMS - THE ORGANIZATION MANAGES SINGLE AND MULTI-FAMILY HOUSING UNITS FOR USE BY ELIGIBLE FAMILIES.FAMILY DEVELOPMENT AND SELF SUFFICIENCY - PROGRAM PROVIDES FAMILY DEVELOPMENT AND SELF SUFFICIENCY COUNSELING ASSISTANCE TO LOW-INCOME HOUSEHOLDS.OTHER PROGRAMS INCLUDED: VOLUNTEER COOP, COMMUNITY SERVICE BLOCK GRANT (CSBG) PROGRAMS, TENANT BASED RENTAL ASSISTANCE PROGRAMS, ENERGY EFFICIENCY PROGRAMS, CEDAR VALLEY REFUGEE PROGRAM, VOLUNTEER PROGRAMS, SEASONAL PROGRAMS, THE GRUNDY COUNTY FOOD PANTRY, AND CRISIS AND EMERGENCY CHILD CARE. 2094719 1711747 302074 12259954 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 27 0 1 66 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X BARBARA A GRANT 3192912065 1535 LAFAYETTE ST WATERLOO IA 50703 BARBARA SMITH TREASURER 0.60 X X 0 0 0 KIM ROSS DIRECTOR 0.60 X 0 0 0 BRIAN QUIRK CHAIRPERSON 0.60 X X 0 0 0 TARA MAKEPEACE DIRECTOR 0.60 X 0 0 0 KARI REA DIRECTOR 0.60 X 0 0 0 KATIE BUSKER DIRECTOR 0.60 X 0 0 0 BOB TYSON DIRECTOR 0.60 X 0 0 0 CHRIS SCHWARTZ DIRECTOR 0.60 X 0 0 0 DEBRA HODGES HARMON DIRECTOR 0.60 X 0 0 0 JOYCE HUNTER DIRECTOR 0.60 X 0 0 0 MICHELLE KESTERSON DIRECTOR 0.60 X 0 0 0 FAITH WHITE DIRECTOR 0.60 X 0 0 0 BARBARA A GRANT EXECUTIVE DIRECTOR 40.00 X 95051 0 30859 LEIAN KAMMEYER DEPUTY DIRECTOR 40.00 X 85905 0 30960 180956 0 61819 0 0 0 0 SOUTH CONSTRUCTION & INSULATION 151 FORREST AVE DENVER IA 50622 INSULATING 463333 ALLEN COX CONSTRUCTION 212 MAIN ST ELBERON IA 52225 INSULATING 248393 LUTHERAN SERVICES OF IOWA 3125 COTTAGE GROVE AVE DES MOINES IA 50311 EVIDENCED BASED HOME VISITATION 238462 LOW DOLLAR PLUMBING 1235 10TH ST JESUP IA 50648 PLUMBING, HEATING 215825 POT'S PLUMBLING & HEATING 740 MAIN STREET ACKLEY IA 50601 PLUMBING, HEATING 136331 6 13137357 87470 3974049 13224827 LOW-INCOME HOUSING RENTAL 900099 302074 302074 302074 2952 2952 MISCELLANEOUS 900099 6584 6584 6584 13536437 302074 0 9536 9126505 9126505 233985 233985 1925571 1512630 270731 142210 196321 135196 47684 13441 394842 271906 99487 23449 150170 105184 31490 13496 175 123 52 32439 32439 521227 444829 53479 22919 240 168 72 282414 272615 6859 2940 30050 21398 6056 2596 171832 61483 77244 33105 119374 31143 61762 26469 SUPPLIES 98845 80017 13180 5648 TELEPHONE 73821 43282 21378 9161 CLIENT ASSISTANCE 58524 40967 17557 COMPUTER EXPENSE 57465 33692 16641 7132 113686 87635 18236 7815 13587486 12259954 999470 328062 1247693 1400160 805081 933646 222944 82025 80455 133260 6218584 3169810 3208576 3048774 38889 38846 5603638 5636711 319390 203315 169776 11317 239119 541348 107943 87441 125874 202846 962102 1046267 X 1834496 1790701 2807040 2799743 4641536 4590444 5603638 5636711 -51049 -43 0 X 0 1 X 1 1 1 X 10509694 10491374 12072753 15926673 13224827 62225321 10509694 10491374 12072753 15926673 13224827 62225321 62225321 1670 1214 126 522 2952 6484 4945 3286 3514 3594 6584 21923 62253728 1510096 0.99950 0.99960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1 73740 73740 5600890 2656534 2944356 543954 513276 30678 3048774 DUE TO FUNDING SOURCES 202846 202846 13507840 -43 -43 13507883 28554 28554 13536437 13558932 0 13558932 28554 28554 13587486 PART IV, LINE 2B: ESCROW FOR CUSTODIAL ACCOUNT LIABILITY CONSISTS OF SECURITY DEPOSITS RECEIVED FROM TENANTS AS PART OF THE ORGANIZATION'S RENTAL HOUSING PROGRAMS. PURSUANT TO STATE LAW, ANY INTEREST EARNED ON A RENTAL DEPOSIT AFTER THE FIRST FIVE YEARS OF A TENANCY IS THE PROPERTY OF THE TENANT. PART V, LINE 4: AND PART V, COLUMN (A): DURING 2015, A DONOR MADE A TESTAMENTARY GIFT OF $150,000 ESTABLISHING THE FUND. THE ORGANIZATION DOES NOT HAVE ACCESS TO THE PRINCIPAL VALUE OF THE GIFT, BUT CAN RECEIVE DISTRIBUTIONS OF INCOME FOR ITS UNRESTRICED USE IN CARRYING OUT ITS MISSION. (CONTINUED) IN FY 2017, PERMANENTLY RESTRICTED NET ASSETS AS OF THE BEGINNING OF THE YEAR (AS OF 10/1/16) WERE RESTATED TO CORRECT AN ERROR IN RECORDING THIS GIFT TO THE COMMUNITY FOUNDATION OF NORTHEAST IOWA AS A BENEFICIAL INTEREST ASSET OF OPERATION THRESHOLD. THE CORRECTION RESULTED FROM THE DETERMINATION THAT THE COMMUNITY FOUNDATION HAS VARIANCE POWER OVER THE FUND; ACCORDINGLY, THE FUND IS NOT APPROPRIATELY AN ASSET OF OPERATION THRESHOLD. PART XI, LINE 4B - OTHER ADJUSTMENTS: OTHER NONCASH CONTRIBUTIONS 28,554. PART XII, LINE 4B - OTHER ADJUSTMENTS: OTHER NONCASH CONTRIBUTIONS 28,554. 1 LOW INCOME HOME ENERGY ASSISTANCE 5288 2111481 ACTUAL COST TENANT BASED RENTAL ASSISTANCE 40 31693 ACTUAL COST RENT ASSISTANCE WIC NONCASH FOOD VOUCHERS DISTRIBUTED 6963 16516 3945495 STATED VALUE NONCASH FOOD VOUCHER WEATHERIZATION PROGRAM PROJECTS 59 1341266 ACTUAL COST WX SERVICES, APPLIANCES, INSULATION, ETC. OTHER ASSISTANCE TO INDIVIDUALS 126 150768 ACTUAL COST FOOD, CLOTHING, SUPPLIES CRISIS & ENERGY ASSISTANCE 1582 1443355 ACTUAL COST CSBG/CDBG-CV INDIVIDUAL ASSISTANCE 6 21318 ACTUAL COST PART I, LINE 2: SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSISTANCE TO INDIVIDUALS IS MADE IN COMPLIANCE WITH TERMS OF WRITTEN GRANT AGREEMENTS BETWEEN THE ORGANIZATION AND FEDERAL, STATE OR LOCAL FUNDERS. THESE WRITTEN GRANT AGREEMENTS BETWEEN THE ORGANIZATION AND ITS FUNDERS SET FORTH THE ELIGIBILITY AND OTHER CRITERIA UNDER WHICH THE ORGANIZATION PROVIDES ASSISTANCE TO INDIVIDUALS, AND ALSO SET FORTH REQUIREMENTS FOR MONITORING THE USE OF ITS ALLOCATIONS TO INDIVIDUALS. MANAGEMENT OF THE ORGANIZATION MONITORS THE USE OF ITS ALLOCATIONS TO INDIVIDUALS BY COMPLYING WITH THE TERMS OF THESE WRITTEN AGREEMENTS, INCLUDING PARTICIPATING IN REQUIRED TRAININGS, DEVELOPING AND MAINTAINING AN APPROPRIATE INTERNAL CONTROL SYSTEM OVER ALLOCATIONS AND ELIGIBILITY, AND REQUIRING APPROPRIATE DOCUMENTATION FROM INDIVIDUALS TO SUPPORT ALLOCATIONS. IN ADDITION, OF THE AMOUNTS LISTED ABOVE, WIC FOOD VOUCHERS FOR DISTRIBUTION ARE ISSUED DIRECTLY FROM THE STATE OF IOWA TO QUALIFYING LOW-INCOME INDIVIDUALS AND MAY ONLY BE REDEEMED FOR ELIGIBLE FOOD ITEMS, ASSISTANCE UNDER THE LOW-INCOME HOME ENERGY ASSISTANCE PROGRAM IS SUBSTANTIALLY ALL PAID TO PARTICIPATING UTILITIES ON BEHALF OF ELIGIBLE INDIVIDUALS, ASSISTANCE UNDER THE WEATHERIZATION PROGRAM IS SUBSTANTIALLY ALL PAID TO THIRD-PARTY VENDORS WHOSE CONTRACTS WERE AWARDED ON THE BASIS OF A COMPETITIVE BIDDING PROCESS. PAYMENTS MADE ON BEHALF OF ELIGIBLE PARTICIPANTS FOR TENANT BASED RENTAL ASSISTANCE (TBRA) ARE MADE DIRECTLY TO LANDLORDS. PART III (B): NUMBER OF RECIPIENTS EXCEPT FOR WIC NONCASH FOOD VOUCHERS DISTRIBUTED, THE ORGANIZATION HAS REPORTED THE NUMBER OF RECIPIENTS RECEIVING GRANTS AND OTHER ASSISTANCE. FOR WIC NONCASH FOOD VOUCHERS DISTRIBUTED, HOWEVER, THE ORGANIZATION HAS REPORTED THE NUMBER OF WIC NONCASH FOOD VOUCHERS DISTRIBUTED DURING THE FISCAL YEAR. X 5369 STATED VALUE X 116 13096 STATED VALUE X WIC FOOD VOUCHERS DISTRIBUTED 6963 3945495 STATED VALUE X HOLIDAY GIFTS 15 8055 STATED VALUE X DIAPERS/WIPES 9 1334 STATED VALUE X SCHOOL SUPPLIES 5 700 STATED VALUE X TOYS 4 135 STATED VALUE 0 0 0 PART I, COLUMN (B): LINE 25, "WIC FOOD VOUCHERS DISTRIBUTED", THE ORGANIZATION REPORTS NUMBER OF PARTICIPANTS. FOR ALL OTHER CONTRIBUTIONS, THE ORGANIZATION HAS PROVIDED THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 7A THREE COUNTY BOARDS OF SUPERVISORS AND TWO CITIES WITHIN THE ORGANIZATION'S SERVICE AREA MAY APPOINT REPRESENTATIVES TO THE ORGANIZATION'S BOARD OF DIRECTORS. LOW INCOME PEOPLE IN EACH OF THE THREE COUNTIES ELECT REPRESENTATVIES TO THE BOARD OF DIRECTORS. THESE BOARD MEMBERS HAVE THE SAME RIGHTS, RESPONSIBILITIES, AND AUTHORITIES AS OTHER MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B ACTING FISCAL DIRECTOR AND CPA FIRM COMPLETE THE FORM 990, EXECUTIVE DIRECTOR REVIEWS. WE EMAIL/MAIL COPY TO ALL MEMBERS OF THE BOARD OF DIRECTORS. WILL BE FORMALLY REVIEWED AT NEXT REGULAR MEETING OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ALL STAFF AND BOARD MEMBERS ARE COVERED UNDER THE PERSONNEL POLICIES AND/OR BYLAWS. THE EXECUTIVE DIRECTOR DETERMINES WHETHER CONFLICTS OF INTEREST EXIST WITH STAFF AND DIRECTS THE IMPLEMENTATION OF ANY RESTRICTIONS. BUSINESS DEALINGS INVOLVING BOARD MEMBERS, WHERE THE SELECTION IS SOLELY BASED UPON BIDS, AND THE BOARD MEMBER HAS NO ABILITY TO INFLUENCE THE DECISION-MAKING, THE EXECUTIVE DIRECTOR HANDLES. ALL OTHER POTENTIAL SITUATIONS REGARDING BOARD MEMBERS ARE HANDLED BY THE BOARD. BOARD MEMBERS MAY NOT PARTICIPATE IN DECISIONS WHERE THEY HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS ANALYZES COMPENSATION DATA INCLUDING THE IOWA COMMUNITY ACTION ASSOCIATION WAGE AND BENEFIT SURVEY, LOCAL DATA, THE COST OF LIVING ADJUSTMENTS, AND MERIT INCREASES AUTHORIZED FOR ALL OTHER AGENCY STAFF WHEN MAKING A RECOMMENDATION TO THE FULL BOARD ON THE EXECUTIVE DIRECTOR'S COMPENSATION. THIS PROCESS IS COMPLETED ANNUALLY FOR THE EXECUTIVE DIRECTOR AND WAS LAST COMPLETED IN SEPTEMBER 2023. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST, AND ARE ALSO AVAILABLE FROM THE IOWA SECRETARY OF STATE. REQUESTS FOR OTHER INFORMATION ARE EVALUATED ON A CASE-BY-CASE BASIS.