2024-01-16T10:21:43-05:00 2023-06-30 420991212 HOGAN - HANSEN PC 3128 BROCKWAY ROAD WATERLOO IA 507015103 990 2022-07-01 421484814 EXCEPTIONAL PERSONS FOUNDATION EXCE 3192326671 760 ANSBOROUGH AVENUE WATERLOO IA 50701 CHRIS FEREDAY PAST PRESIDENT 3192326671 2023-11-30 true CHRIS FEREDAY 999009999 true STEVEN K DUGGAN CPA P00424293 3192335225 2023-12-05 2022 2023-04-26 12:10:37Z CHRIS FEREDAY 760 ANSBOROUGH AVENUE WATERLOO IA 50701 891132 false X N/A X 1998 IA SUPPORTING NONPROFIT ORGANIZATIONS WHOSE MISSION IS TO ASSIST INDIVIDUALS WITH MENTAL AND PHYSICAL DISABILITIES BY CONNECTING PEOPLE, CREATING OPPORTUNITIES AND NURTURING GROWTH. 14 14 0 21 0 169388 129163 0 192400 132116 0 361788 261279 148196 51976 0 0 0 129826 124398 160589 272594 212565 89194 48714 1789748 1914465 62800 88849 1726948 1825616 SUPPORTING NONPROFIT ORGANIZATIONS WHOSE MISSION IS TO ASSIST INDIVIDUALS WITH MENTAL AND PHYSICAL DISABILITIES BY CONNECTING PEOPLE, CREATING OPPORTUNITIES AND NURTURING GROWTH. false false 50428 50428 EXCEPTIONAL PERSONS, INC: SUPPORTING NONPROFIT ORGANIZATIONS WHOSE MISSION IS TO ASSIST INDIVIDUALS WITH MENTAL AND PHYSICAL DISABILITIES. 1548 1548 ESSENTIAL NEEDS: SUPPLYING GROCERIES, MEDICATIONS, CLOTHING, EMERGENCY CHILD CARE, RENT ASSISTANCE AND OTHER ASSISTANCE TO PERSONS IN NEED. 51976 true true false false false false false false true true true false false false true true true false false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false false false X 14 14 false true false false false false false true true false false true true true true true true true true false IA X X JAMES PERRY 3192326671 760 ANSBOROUGH AVENUE WATERLOO IA 50701 KATIE SLADE EXECUTIVE DI 0.50 50.00 X 0 136632 25669 DEBRA JUNGLING FORMER CFO 0.50 50.00 X 0 88793 23384 JAMES PERRY CFO 0.50 50.00 X 0 47346 3077 LARRY FOX PRESIDENT 0.50 X X 0 0 0 FRANK ESSER VICE PRESIDE 0.50 X X 0 0 0 HEATHER GUNDERSON TREASURER 0.50 X X 0 0 0 MATTHEW GARY SECRETARY 0.50 X X 0 0 0 CHRIS FEREDAY PAST PRESIDE 0.50 X 0 0 0 STACEY BENTLEY DIRECTOR 0.50 X 0 0 0 DEB LILLY DIRECTOR 0.50 0.50 X 0 0 0 STEVE LINDAMAN DIRECTOR 0.50 0.50 X 0 0 0 JORDAN ALBORN DIRECTOR 0.50 0.50 X 0 0 0 HILLERY B OBERLE DIRECTOR 0.50 X 0 0 0 FRANK DARRAH DIRECTOR 0.50 X 0 0 0 ELIJAH LEE DIRECTOR 0.50 X 0 0 0 DAVE MASON JR DIRECTOR 0.50 X 0 0 0 SUSAN ROLINGER DIRECTOR 0.50 X 0 0 0 272771 52130 false true true 129163 129163 50377 50377 711592 629853 81739 81739 81739 261279 132116 X 50428 50428 1548 1548 14380 14380 11141 11141 129826 129826 188 188 BAD DEBT EXPENSE 3750 3750 COMMUNITY FOUNDATION FEES 756 756 UNITED WAY/PAYPAL FEES 548 548 212565 51976 30763 129826 36121 40040 6212 3666 1336 316 8769 8769 1690086 1811172 55993 59271 1789748 1914465 57497 85395 5303 3454 62800 88849 X -20599 77942 1747547 1747674 1726948 1825616 1789748 1914465 48714 49954 X false true X true false X X 1 EXCEPTIONAL PERSONS INC EXCEPTIONAL PERSON INC 420794846 7 true 194634 0 1 194634 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 1690086 244569 77942 201424 1811173 1983772 -14994 -20599 258093 1690086 2003708 65527 439588 524781 1983772 2202664 141576 57770 398302 2003708 2302101 183502 163074 446013 2202664 0.95350 0.04650 true false 8769 8769 ANNUITY LIABILITY 3454 3454 X 300092 49954 49954 250138 11141 11141 261279 201424 201424 11141 11141 212565 SCHEDULE D, PAGE 2, PART V, LINE 4 THE FOUNDATION'S PERMANENTLY RESTRICTED NET ASSETS CONSIST OF PERMANENT ENDOWMENTS OF ASSETS DONATED BY EXCEPTIONAL PERSONS, INC. AND AN INDIVIDUAL DONOR. THE USE OF ENDOWMENT INCOME AND GAINS OR LOSSES ARE UNRESTRICTED. THE CORPUS OF THE ENDOWMENTS ARE NOT ALLOWED TO BE SPENT AND WILL BE HELD IN PERMANENTLY RESTRICTED NET ASSETS UNTIL FURTHER NOTICE FROM EXCEPTIONAL PERSONS, INC. OR THE INDIVIDUAL DONOR. SCHEDULE D, PAGE 3, PART X MANAGEMENT ANNUALLY MAKES AN APPROPRIATE EVALUATION OF ANY UNCERTAIN INCOME TAX POSITIONS BASED UPON CURRENT STATUTES IN COMPLETING THESE FINANCIAL STATEMENTS AND THE NOTES TO THE FINANCIAL STATEMENTS. AS OF JUNE 30, 2023, MANAGEMENT BELIEVES THAT THERE WERE NO UNCERTAIN INCOME TAX POSITIONS FOR WHICH A MATERIAL CHANGE IN THE UNRECOGNIZED EFFECT WOULD BE REASONABLY POSSIBLE WITHIN THE NEXT 12 MONTHS. true EXCEPTIONAL PERSONS INC PO BOX 4090 WATERLOO IA 507044090 420794846 501C3 50428 FURTHER EPI PURPOSE 1 SCHEDULE I, PAGE 1, PART I, LINE 2 EXCEPTIONAL PERSONS FOUNDATION(EPF) PROVIDES GRANT FUNDS TO ITS RELATED ORGANIZATION, EXCEPTIONAL PERSONS, INC.(EPI), FOR WHICH EPI MAKES QUARTERLY REQUESTS. EPF'S BOARD REVIEWS THE REQUESTS AND APPROVES FUNDS PAID TO EPI. X X X false false false false false false false false false KATIE SLADE EXECUTIVE DIRECTOR 136632 8789 33760 162301 FORM 990, PAGE 6, PART VI, LINE 3 EXCEPTIONAL PERSONS FOUNDATION HAS NO EMPLOYEES. ALL WORK IS DONE BY EXCEPTIONAL PERSONS, INC.'S EMPLOYEES WHICH INCLUDES MANAGEMENT AND FUNDRAISING SERVICES. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 AND THE ANNUAL AUDIT ARE PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO SUBMITTING THE FORM 990. THE AUDIT FIRM MAKES THE PRESENTATION REVIEWING BOTH DOCUMENTS WITH OFFICERS AND DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY ADDRESSES THE NEED TO DISCLOSE ANY POTENTIAL CONFLICTS AN OFFICER OR DIRECTOR MAY HAVE. THE CONFLICT OF INTEREST FORM IS COMPLETED AND REVIEWED ANNUALLY. ANY CONFLICT ARISING THROUGHOUT THE YEAR IS TO BE DISCLOSED WITH COMPLETION OF A NEW CONFLICT OF INTEREST FORM AT THAT TIME. THE FORMS ARE REVIEWED AND KEPT ON FILE TO ASSURE THE ABSTENTION FROM VOTING FOR ANY ITEM RELATING TO THE CONFLICT OF AN OFFICER OR DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15A EXCEPTIONAL PERSONS FOUNDATION (EPF) DOES NOT HAVE ANY EMPLOYEES OF ITS OWN. ALL SERVICES ARE CONTRACTED WITH EXCEPTIONAL PERSONS, INC. (EPI). EPI GOES THROUGH A PROCESS OF BOARD APPROVAL FOR ITS OFFICERS, DIRECTORS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 15B EXCEPTIONAL PERSONS FOUNDATION (EPF) DOES NOT HAVE ANY EMPLOYEES OF ITS OWN. ALL SERVICES ARE CONTRACTED WITH EXCEPTIONAL PERSONS, INC. (EPI). EPI GOES THROUGH A PROCESS OF BOARD APPROVAL FOR ITS OFFICERS, DIRECTORS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST MADE TO THE FOUNDATION. REQUESTS ARE FORWARDED TO THE BOARD OF DIRECTORS FOR PROMPT RESPONSE. FORM 990, PART IX, LINE 11G CONTRACT SERVICES - FUNDRAISI 0 0 129,826 EXCEPTIONAL PERSONS INC PO BOX 4090 WATERLOO IA 507044090 420794846 SERVICES IA 501C3 7 NA false false true false false false false false false false false false false false false false true false false false EXCEPTIONAL PERSONS INC B 50428 ACTUAL AMOUNT EXCEPTIONAL PERSONS INC P 144207 ACTUAL AMOUNT