2025-05-09T12:43:05-04:00 2024-06-30 882802798 FORGE FINANCIAL & MANAGEMENT CONSULTING 1245 JORDAN CREEK PKWY STE 100 WEST DES MOINES IA 502662343 990 2023-07-01 421114396 AREA SUBSTANCE ABUSE COUNCIL INC AREA 3601 16TH AVE SW CEDAR RAPIDS IA 52404 STEPHANIE BOESENBERG EXECUTIVE DIRECTOR 3193904611 2025-05-09 true false ROSS VANLAAR CPA P01532250 5156203050 2025-05-09 2023 2025-03-06 01:10:19Z CASEY HANSEN 3601 16TH AVE SW CEDAR RAPIDS IA 52404 16986960 false X WWW.ASAC.US X 1978 IA TO PROVIDE ACCESSIBLE, COMPREHENSIVE BEHAVIORAL HEALTH SERVICES DELIVERED WITH DIGNITY, RESPECT AND PROFESSIONALISM TO REDUCE THE IMPACT OF SUBSTANCE USE AND GAMBLING DISORDERS. 14 14 231 44 0 7417458 7683624 6390012 9049399 93959 248021 1176093 -200718 15077522 16780326 0 0 9514217 9178576 0 75725 3968675 3582215 13482892 12760791 1594630 4019535 14261062 18075797 4004608 3799808 10256454 14275989 X TO PROVIDE ACCESSIBLE, COMPREHENSIVE BEHAVIORAL HEALTH SERVICES DELIVERED WITH DIGNITY, RESPECT AND PROFESSIONALISM TO REDUCE THE IMPACT OF SUBSTANCE USE AND GAMBLING DISORDERS. false false 1573430 ASAC PREVENTION DELIVERS EVIDENCE-BASED STRATEGIES AND COMMUNITY EDUCATION TO ADDRESS SUBSTANCE MISUSE, PROBLEM GAMBLING, AND SUICIDE PREVENTION IN SEVEN COUNTIES IN EASTERN IOWA INCLUDING LINN, JONES, BENTON, JACKSON, CLINTON, DUBUQUE, AND DELAWARE. CERTIFIED PREVENTION SPECIALISTS IMPLEMENT STRATEGIES INTENDED TO PREVENT OR REDUCE THERISK OF DEVELOPING A BEHAVIORAL HEALTH PROBLEM. PREVENTION STRATEGIES INCLUDE PRIMARY PREVENTION SERVICES DIRECTED TOWARDS YOUTH AND ADULTS PRIOR TO ONSET, COALITION COORDINATION TO STRENGTHEN COLLABORATION AMONG VARIOUS SECTORS OF THE COMMUNITY WHO ARE ALL WORKING TO PREVENT SUBSTANCE MISUSE, PROBLEM GAMBLING, AND SUICIDE, PROMOTION AND INTERVENTION TO SUPPORT THE ENTIRE CONTINUUM OF BEHAVIORAL HEALTH SERVICES, AND NETWORK SERVICES TO IMPROVE, PROMOTE, AND EXPAND SERVICES ACROSS THE ASAC SERVICE AREA. THESE PREVENTION STRATEGIES INCREASE THE UNDERSTANDING OF SUBSTANCE MISUSE, PROBLEM GAMBLING ISSUES, AND SUICIDE AND REDUCE THE STIGMA OF RECEIVING SUPPORT TO ADDRESS THESE BEHAVIORAL HEALTH CONCERNS. ASAC PREVENTION COLLABORATES WITH COMMUNITY SECTORS SUCH AS SCHOOL ADMINISTRATION, FIRST RESPONDERS, TREATMENT AND RECOVERY SERVICES, LAW ENFORCEMENT, AS WELL AS OTHERS, TO ASSESS COMMUNITY NEEDS, BUILD CAPACITY TO ADDRESS THOSE NEEDS, PLAN AND IMPLEMENT EVIDENCE-BASED AND PROMISING PRACTICES RELATED TO THOSE NEEDS, AND EVALUATE THE PRACTICES TO ENSURE SUSTAINABILITY.ASAC PREVENTION PROJECTS ARE SUPPORTED BY FEDERAL, STATE, COUNTY, AND LOCAL AGENCIES AND ORGANIZATIONS TO ENSURE EXCEPTIONAL PREVENTION SERVICES ARE AVAILABLE AND IMPLEMENTED THROUGHOUT ASACS SEVEN-COUNTY CATCHMENT AREA. 8968524 9049399 ASAC OFFERS A COMPREHENSIVE CONTINUUM OF SUBSTANCE USE TREATMENT AND PROBLEM GAMBLING SERVICES, INCLUDING EARLY INTERVENTION, ASSESSMENTS, OUTPATIENT THERAPY, RESIDENTIAL TREATMENT, HALFWAY HOUSES, PARTIAL HOSPITALIZATION, CARE NAVIGATION, PEER SUPPORT, AND TRANSITIONAL HOUSING. EACH PROGRAM IS THOUGHTFULLY DESIGNED TO MEET THE UNIQUE NEEDS OF DIVERSE POPULATIONS, INCLUDING ADOLESCENTS, MEN, WOMEN, PREGNANT WOMEN, MOTHERS WITH CHILDREN, FAMILIES, AND INDIVIDUALS EXPERIENCING HOMELESSNESS. IN FISCAL YEAR 2024, ASAC SERVED MORE THAN 3,400 INDIVIDUALS, DELIVERING PERSON-CENTERED CARE THAT EMPOWERS LONG-TERM RECOVERY. WE ARE PROUD TO REPORT A 59% TREATMENT COMPLETION RATE, EXCEEDING THE BENCHMARK SET BY THE IOWA DEPARTMENT OF HEALTH AND HUMAN SERVICES. EVEN MORE IMPORTANTLY, OUR IMPACT GOES BEYOND COMPLETION: 89% OF PATIENTS REPORTED AN IMPROVED OVERALL QUALITY OF LIFE AFTER TREATMENTUP FROM 80% AT ADMISSIONA POWERFUL TESTAMENT TO THE EFFECTIVENESS AND COMPASSION OF OUR CARE. ASAC REMAINS DEEPLY COMMITTED TO EXPANDING ACCESS TO CARE AND STRENGTHENING RECOVERY PATHWAYS FOR INDIVIDUALS OF ALL AGES. BY CONTINUING TO EVOLVE AND ADAPT OUR SERVICES, WE ENSURE THAT EVERY PERSON WE SERVE RECEIVES THE CARE THEY NEED TO HEAL AND THRIVE. 10541954 true true false false false false false false false true true false false true true true false true false false false false false false false false false false false true false false false false false false false false true false false false false true true true false false true 34 0 true 231 true false false false false false false false false X 14 14 false false false false false false false true false false true true true true true true true true true false false X STEPHANIE BOESENBERG 3193904611 3601 16TH AVE SW CEDAR RAPIDS IA 52404 STEPHANIE BOESENBERG EXECUTIVE DI 40.00 X 132107 0 33311 NANCY ORTIZ-COLON LEFT 2024 CONTROLLER 40.00 X 97934 0 7263 ANNE LANGGUTH LEFT 2024 DIRECTOR 0.00 X 0 0 0 BEN ROGERS LEFT 2024 DIRECTOR 0.00 X 0 0 0 KIRSTEN RUNNING-MARQUADT LEFT 2024 DIRECTOR 0.00 X 0 0 0 LAURA THOMAS LEFT 2024 DIRECTOR 0.00 X 0 0 0 LORI ANDERSON DIRECTOR 1.00 X 0 0 0 ROBERT ARCHIBALD DIRECTOR 1.00 X 0 0 0 SARA BEARROWS DIRECTOR 1.00 X 0 0 0 MICHAEL CLASEN TREASURER 1.00 X X 0 0 0 SUE DAVISON DIRECTOR 1.00 X 0 0 0 ALAINA ELLIOTT-WHERRY SECRETARY 1.00 X X 0 0 0 CASEY HANSEN PRESIDENT 1.00 X X 0 0 0 JEFF JOHNSTON DIRECTOR 1.00 X 0 0 0 BRETT PAPENDICK DIRECTOR 1.00 X 0 0 0 BRODY SUDDENDORF VICE PRESIDE 1.00 X X 0 0 0 REGINALD WARD DIRECTOR 1.00 X 0 0 0 CLIFTON WHITE DIRECTOR 1.00 X 0 0 0 ASHLEY WILLIAMS DIRECTOR 1.00 X 0 0 0 JON ZIRKELBACH DIRECTOR 1.00 X 0 0 0 230041 40574 1 false true false PERFORMANCE FOOD SERVICE-REINHART 4100 44TH AVE SW CEDAR RAPIDS IA 52406 FOOD SERVICE 165609 1 X 215009 6963747 504868 31618 7683624 MEDICAID 624100 6265350 6265350 CLIENT & RESIDENT FEES 624100 2742592 2742592 CONTRACT SERVICES 624100 41457 41457 9049399 242621 242621 206634 -206634 -206634 -206634 5400 5400 5400 5400 MISCELLANEOUS REVENUE 900099 5916 5916 5916 16780326 9060715 35987 228726 88110 87858 52758 6997600 6525223 472377 93570 84720 8850 1334280 1190612 143668 524400 462762 59217 2421 53798 53798 21410 21410 70718 70718 270895 147301 123594 124284 38914 85370 68384 52286 16098 339907 99208 238149 2550 719724 691823 27901 135099 116007 18576 516 88549 88549 495934 287204 208730 191074 58296 132778 CLIENT SUPPORT 710590 697929 12661 BAD DEBT EXPENSE 254391 254391 MISC EXPENSES 30866 1559 11827 17480 FINANCE FEES 6592 6592 12760791 10541954 2143112 75725 2750 4500 1532397 4484963 2710145 2206726 489668 1295821 1086642 1121621 54097 106609 11521810 5783585 6011587 5738225 740263 1284380 -124457 -124457 1757970 1957409 14261062 18075797 989753 911327 31838 2209199 2093605 773818 794876 4004608 3799808 X 9755913 13612214 500541 663775 10256454 14275989 14261062 18075797 X 4019535 X false true X true true true X 5528051 8336588 6556738 7417458 7683624 35522459 5528051 8336588 6556738 7417458 7683624 35522459 35522459 3742 41776 -149807 93959 242621 232291 101073 10529 9252 49517 5916 176287 35931037 31859035 0.98860 0.99250 X PART II, LINE 10 OTHER INCOME 84,476 MANAGEMENT FEES 91,811 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1026643 -32718 1135217 959120 1026 66497 1026643 1112852 8972 -162704 959120 90675 1000436 21741 1112852 92874 -2199 90675 1.00000 true false 756754 756754 2183332 1704851 478481 7264877 3376519 3888358 1316847 702215 614632 5738225 BENEFICIAL INTEREST IN COMMUNITY FDN 1135217 RIGHT-OF-USE ASSET 769094 LEASE RECEIVABLES 53098 1957409 OPERATING LEASE LIABILITY 794876 794876 X SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS REPRESENTS AMOUNTS HELD BY A COMMUNITY FOUNDATION FOR THE ORGANIZATION. THE EARNINGS OF THIS FUND CAN BE USED FOR OPERATING PURPOSES. SCHEDULE D, PAGE 3, PART X ASAC IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE COPORATION IS A TAXPAYING ENTITY AND FILES FEDERAL AND STATE INCOME TAXES RETURNS. THE PARTNERSHIPS ARE NOT TAXPAYING ENTITIES FOR FEDERAL INCOME TAX PURPOSES, AND THUS NO INCOME TAX EXPENSE HAS BEEN RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. INCOME FROM PARTNERSHIPS IS TAXED TO THE PARTNERS IN THEIR INDIVIDUAL RETURNS. false false false false false false false false false STEPHANIE BOESENBERG EXECUTIVE DIRECTOR 132107 33311 132107 33311 X 7500 FAIR MARKET VALUE X 4 16836 FAIR MARKET VALUE X VARIOUS GOODS 6 7282 FAIR MARKET VALUE false false false FORM 990, PAGE 2, PART III, LINE 4A ASAC PREVENTION DELIVERS EVIDENCE-BASED STRATEGIES AND COMMUNITY EDUCATION TO ADDRESS SUBSTANCE MISUSE, PROBLEM GAMBLING, AND SUICIDE PREVENTION IN SEVEN COUNTIES IN EASTERN IOWA INCLUDING LINN, JONES, BENTON, JACKSON, CLINTON, DUBUQUE, AND DELAWARE. CERTIFIED PREVENTION SPECIALISTS IMPLEMENT STRATEGIES INTENDED TO PREVENT OR REDUCE THERISK OF DEVELOPING A BEHAVIORAL HEALTH PROBLEM. PREVENTION STRATEGIES INCLUDE PRIMARY PREVENTION SERVICES DIRECTED TOWARDS YOUTH AND ADULTS PRIOR TO ONSET, COALITION COORDINATION TO STRENGTHEN COLLABORATION AMONG VARIOUS SECTORS OF THE COMMUNITY WHO ARE ALL WORKING TO PREVENT SUBSTANCE MISUSE, PROBLEM GAMBLING, AND SUICIDE, PROMOTION AND INTERVENTION TO SUPPORT THE ENTIRE CONTINUUM OF BEHAVIORAL HEALTH SERVICES, AND NETWORK SERVICES TO IMPROVE, PROMOTE, AND EXPAND SERVICES ACROSS THE ASAC SERVICE AREA. THESE PREVENTION STRATEGIES INCREASE THE UNDERSTANDING OF SUBSTANCE MISUSE, PROBLEM GAMBLING ISSUES, AND SUICIDE AND REDUCE THE STIGMA OF RECEIVING SUPPORT TO ADDRESS THESE BEHAVIORAL HEALTH CONCERNS. ASAC PREVENTION COLLABORATES WITH COMMUNITY SECTORS SUCH AS SCHOOL ADMINISTRATION, FIRST RESPONDERS, TREATMENT AND RECOVERY SERVICES, LAW ENFORCEMENT, AS WELL AS OTHERS, TO ASSESS COMMUNITY NEEDS, BUILD CAPACITY TO ADDRESS THOSE NEEDS, PLAN AND IMPLEMENT EVIDENCE-BASED AND PROMISING PRACTICES RELATED TO THOSE NEEDS, AND EVALUATE THE PRACTICES TO ENSURE SUSTAINABILITY.ASAC PREVENTION PROJECTS ARE SUPPORTED BY FEDERAL, STATE, COUNTY, AND LOCAL AGENCIES AND ORGANIZATIONS TO ENSURE EXCEPTIONAL PREVENTION SERVICES ARE AVAILABLE AND IMPLEMENTED THROUGHOUT ASACS SEVEN-COUNTY CATCHMENT AREA. FORM 990, PAGE 2, PART III, LINE 4B ASAC OFFERS A COMPREHENSIVE CONTINUUM OF SUBSTANCE USE TREATMENT AND PROBLEM GAMBLING SERVICES, INCLUDING EARLY INTERVENTION, ASSESSMENTS, OUTPATIENT THERAPY, RESIDENTIAL TREATMENT, HALFWAY HOUSES, PARTIAL HOSPITALIZATION, CARE NAVIGATION, PEER SUPPORT, AND TRANSITIONAL HOUSING. EACH PROGRAM IS THOUGHTFULLY DESIGNED TO MEET THE UNIQUE NEEDS OF DIVERSE POPULATIONS, INCLUDING ADOLESCENTS, MEN, WOMEN, PREGNANT WOMEN, MOTHERS WITH CHILDREN, FAMILIES, AND INDIVIDUALS EXPERIENCING HOMELESSNESS. IN FISCAL YEAR 2024, ASAC SERVED MORE THAN 3,400 INDIVIDUALS, DELIVERING PERSON-CENTERED CARE THAT EMPOWERS LONG-TERM RECOVERY. WE ARE PROUD TO REPORT A 59% TREATMENT COMPLETION RATE, EXCEEDING THE BENCHMARK SET BY THE IOWA DEPARTMENT OF HEALTH AND HUMAN SERVICES. EVEN MORE IMPORTANTLY, OUR IMPACT GOES BEYOND COMPLETION: 89% OF PATIENTS REPORTED AN IMPROVED OVERALL QUALITY OF LIFE AFTER TREATMENTUP FROM 80% AT ADMISSIONA POWERFUL TESTAMENT TO THE EFFECTIVENESS AND COMPASSION OF OUR CARE. ASAC REMAINS DEEPLY COMMITTED TO EXPANDING ACCESS TO CARE AND STRENGTHENING RECOVERY PATHWAYS FOR INDIVIDUALS OF ALL AGES. BY CONTINUING TO EVOLVE AND ADAPT OUR SERVICES, WE ENSURE THAT EVERY PERSON WE SERVE RECEIVES THE CARE THEY NEED TO HEAL AND THRIVE. FORM 990, PAGE 6, PART VI, LINE 8B NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF THE FORM 990 WILL BE DISTRIBUTED TO ALL BOARD MEMBERS WHO WILL BE GIVEN THE OPPORTUNITY TO ASK QUESTIONS AND MAKE COMMENTS PRIOR TO ITS FILING. FORM 990, PAGE 6, PART VI, LINE 12C BEFORE ENTERING INTO AGREEMENTS WITH NEW VENDORS, A REVIEW IS COMPLETED TO VERIFY THAT THE VENDOR IS NOT A RELATED PARTY. NEW STAFF ARE PROVIDED WITH A PERSONNEL MANUAL WHICH INCLUDES THE CONFLICT OF INTEREST POLICY. NEW BOARD MEMBERS GO THROUGH AN ORIENTATION WHICH INCLUDES AN EXPLANATION OF THE CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR SUBMITS A COMPENSATION PROPOSAL TO THE BOARD OF DIRECTORS. THE BOARD REVIEWS THE PROPOSAL AND, BASED ON THE ACCOMPLISHMENTS OF THE EXECUTIVE DIRECTOR, DETERMINES THE COMPENSATION TO BE AWARDED TO THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION FOR KEY EMPLOYEES. THESE EMPLOYEES ARE EVALUATED ON A MERIT SCORING SYSTEM. THE OVERALL ANNUAL PERCENTAGE INCREASE IS GENERALLY CONSISTENT WITH THE OVERALL PERCENTAGE INCREASE AWARDED TO STAFF. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VIII CONTRIBUTION OF ASSETS FROM SASC, MISCELLANEOUS REVENUE, LINE 11A IN APRIL 2022, THE ORGANIZATION ENTERED INTO AN AGREEMENT TO ACQUIRE THE ASSETS AND LIABILITIES OF SUBSTANCE ABUSE SERVICE CENTER (SASC), PREVIOUSLY A SEPARATE, UNRELATED NON-PROFIT ORGANIZATION IN DUBUQUE, IOWA. THE ACQUISITION WAS COMPLETED ON JULY 1, 2022, AT WHICH POINT SASC DISSOLVED, TRANSFERRING ALL ASSETS TO ASAC. ASAC HAS ACCOUNTED FOR THE ACQUISITION AS A CONTRIBUTION OF ASSETS BASED ON THE TERMS OF THE AGREEMENT. THE TOTAL NET ASSETS ASSUMED BY ASAC AS A RESULT OF THE ACQUISITION ON JULY 1, 2022 WERE 1,135,427. THE ASSETS ACQUIRED CONSISTED OF CASH (943,192) AND ACCOUNTS RECEIVABLE (192,235). ASAC ALSO ASSUMED PAYOR AND GRANTOR CONTRACTS AS PART OF THE AGREEMENT, AS WELL AS SASC'S COMMITMENTS WITH ITS VENDORS; HOWEVER, ALL KNOWN LIABILITIES AT THE TIME OF THE TRANSACTION HAD BEEN PAID BY SASC, AND NO LIABILITIES TRANSFERRED TO ASAC. NOW WITH AN EXPANDED SERVICE AREA, ASAC WILL CONTINUE PROVIDING PREVENTION, TREATMENT, AND RECOVERY SERVICES FOR INDIVIDUALS IN THE COMMUNITIES IN WHICH THEY RESIDE AND WORK. FORM 990, PART XI PRIOR PERIOD ADJUSTMENT, LINE 8 DURING YEAR-END FINANCIAL STATEMENT CLOSING PROCEDURES FOR THE YEAR ENDED JUNE 30, 2023, MANAGEMENT IDENTIFIED THAT CLIENT SERVICES THAT HAD NOT BEEN ENTERED INTO THE BILLING SYSTEM BY JUNE 30, 2022 WERE NOT ACCRUED AS RECEIVABLE BASED ON THE DATE OF SERVICE. MANAGEMENT HAS RESTATED THE ORGANIZATIONS JUNE 30, 2022 FINANCIAL STATEMENTS TO RECORD ADDITIONAL CLIENT SERVICE REVENUE AND RELATED RECEIVABLES TOTALING 144,390. FORM 990, PART XI, LINE 9 CUMULATIVE EFFECT OF APPLYING ASC 842 0 THE WAY HOME LLLP 3601 16TH AVE SW CEDAR RAPIDS IA 52404 043831128 HOUSING IA N/A RELATED -4 185 false false ND HOUSING LLLP 3601 16TH AVE SW CEDAR RAPIDS IA 52404 043831130 HOUSING IA N/A RELATED -6 77 false false ASAC HOUSING CORPORATION INC 3601 16TH AVE SW CEDAR RAPIDS IA 52404 010847755 HOLDING CO IA N/A C CORP -11634 534896 false true false false true false false false false false false false true false false false false false false false ASAC HOUSING CORPORATION A 11448 ACTUAL ASAC HOUSING CORPORATION D 310764 ACTUAL BALANCE THE WAY HOME LLLP A 12457 ACTUAL THE WAY HOME LLLP D 336772 ACTUAL BALANCE