2025-10-14T11:08:07-05:00 2024-12-31 352102008 CNA TAX PROFESSIONALS INC 10475 CROSSPOINT BOULEVARD SUITE 200 INDIANAPOLIS IN 46256 990 2024-01-01 356050163 SOUTH CENTRAL COMMUNITY ACTION PROGRAM INC SOUT 8123393447 1500 W 15TH STREET BLOOMINGTON IN 47404 EDDY RIOU EXECUTIVE DIRECTOR 8123393447 2025-10-06 1 1 ABIGAIL P RAY EA P03218461 3178413393 2025-10-06 2024 2025-03-06 01:10:19Z EDDY RIOU 1500 W 15TH STREET BLOOMINGTON IN 47404 14548304 0 X WWW.INSCCAP.ORG X 1965 IN PROVIDES CHARITABLE SOCIAL SERVICES FOR LOW INCOME FAMILIES 16 16 138 650 0 0 14470808 14342180 12510 36861 4934 5709 286776 158225 14775028 14542975 8297341 8343049 0 0 4665060 4707344 0 0 0 1365968 1200996 14328369 14251389 446659 291586 3448309 3165940 1382817 808862 2065492 2357078 X PROVIDES CHARITABLE SOCIAL SERVICES FOR LOW INCOME FAMILIES 0 0 3866716 2348197 36861 HEAD START PROVIDES PRESCHOOL EDUCATION AND EXTENDED DAY OF LOW-INCOME CHILDREN 3022640 1835603 ENERGY ASSISTANCE ASSISTS LOW INCOME FAMILIES WITH ENERGY BILLS 1196055 726346 DOE WEATHERIZATION ASSISTS LOW INCOME FAMILIES WITH WEATHERIZATION OF HOMES 4160899 2526850 SECTION 8 HOUSING HOUSING ASSISTANCE 1491975 906053 OTHER 5652874 3432903 13738285 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 177 0 1 138 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X EDDY RIOU 8123393447 1500 W 15TH STREET BLOOMINGTON IN 47404 ISADORE TORRY DIRECTOR 1.00 X 0 0 0 TOM PAPPAS DIRECTOR 1.00 X 0 0 0 MERANDA SHIPLEY DIRECTOR 1.00 X 0 0 0 MADDISON MILLER DIRECTOR 1.00 X 0 0 0 KARAH BOBEK DIRECTOR 1.00 X 0 0 0 LEON GORDON DIRECTOR 1.00 X 0 0 0 BRADLEY BROWN DIRECTOR 1.00 X 0 0 0 WALLY DEFORD DIRECTOR 1.00 X 0 0 0 MARYLIS FANTONI DIRECTOR 1.00 X 0 0 0 ELIZABETH LOPEZ DIRECTOR 1.00 X 0 0 0 ERIC HAYES DIRECTOR 1.00 X 0 0 0 KATHRYN BYRD DIRECTOR 1.00 X 0 0 0 SANDY HIGGINS SECRETARY 1.00 X 0 0 0 KELLY WALTER TREASURER 1.00 X 0 0 0 BOB GOODRUM PRESIDENT 1.00 X 0 0 0 EDDY RIOU EXECUTIVE DIR. 37.50 X 105345 0 0 BETHANY PENROD VICE PRESIDENT 1.00 X 0 0 0 105345 0 0 1 0 0 0 DAYTON'S HEATING AND COOLING 1304 9TH STREET BEDFORD IN 47421 HVAC 375048 SHAHEEN CONTRACTORS CORPORATION 12382 SANDERLING TRACE FISHERS IN 46037 HVAC 277809 STIDAMS CONSTRUCTION 6578 W CHRISTMAS TREE ROAD CAMPBELLSBURG IN 47108 CONSTRUCTION AND RENOVATION 246011 CHASE CARDMEMBER SERVICE PO BOX 6294 CAROL STREAM IL 601976294 AGENCY CREDIT CARD FOR BUSSINESS EXPENSE 166340 COMMUNITY KITCHEN OF MONROE CO PO BOX 3286 BLOOMINGTON IN 47402 FOOD PROVIDER 134959 7 14301850 40330 14342180 PROGRAM INCOME 624100 36861 36861 36861 38 38 54095 0 54095 54095 54095 11000 5329 5671 5671 5671 MISC REVENUE 900099 104130 104130 104130 14542975 36861 0 163934 8343049 8343049 105345 98951 6394 3651116 3429497 221619 672907 629147 43760 277976 268204 9772 330781 245371 85410 99947 88146 11801 174453 166951 7502 134445 41819 92626 87362 82982 4380 OTHER EXPENSES 452263 449676 2587 POSTAGE AND SHIPPING 247723 227256 20467 TELECOMMUNICATIONS 86707 80183 6524 EQUIPMENT LEASES AND MA 13344 13082 262 -426029 -426029 14251389 13738285 513104 0 1062401 754192 1223799 671981 13002 45830 19740 18060 1885 1885 3819704 2605650 772569 1214054 354913 459938 3448309 3165940 500783 347074 526461 355573 461788 1382817 808862 X 1671425 1985874 394067 371204 2065492 2357078 3448309 3165940 291586 0 X 0 1 X 1 1 1 X 10235207 11453743 15120624 14470808 14342180 65622562 10235207 11453743 15120624 14470808 14342180 65622562 65622562 18 21 12 4934 5709 10694 41476 73661 115581 225379 104130 560227 66193483 157553 0.99140 0.99140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39918 39918 2197160 2022396 174764 1582626 583254 999372 1214054 OPERATING LEASES 372141 FINANCING LEASES 87797 459938 OPERATING LEASES 372141 FINANCING LEASES 89647 461788 X 14969004 426029 426029 14542975 0 14542975 14677418 426029 426029 14251389 0 14251389 PART X, LINE 2: THE ORGANIZATION ADOPTED THE ACCOUNTING POLICY TO RECOGNIZE A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. 1 FINANCIAL ASSISTANCE 7333 8343049 PART IV- ADDITIONAL SUPPLEMENTAL INFORMATION TO ENSURE THAT THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS, THE FOLLOWING POLICIES APPLY WITH RESPECT TO EVERY GRANT OR CONTRACT RECEIVED DIRECTLY OR INDIRECTLY FROM A FEDERAL AGENCY: 1.FOR EACH FEDERAL AWARD, THE CONTROLLER WILL BE RESPONSIBLE FOR ADMINISTERING THE AWARD AND WILL BE DESIGNATED AS "GRANT MANAGER. 2.THE GRANT MANAGER SHALL ATTEND A TRAINING ON GRANT MANAGEMENT PRIOR TO BEGINNING HIS/HER ROLE AS A GRANT MANAGER (OR AS EARLY IN THEIR FUNCTIONING AS A GRANT MANAGER AS PRACTICAL). THEREAFTER, THE MANAGER SHALL ATTEND REFRESHER/UPDATE COURSES ON GRANT MANAGEMENT EVERY TWO YEARS. 3.THE GRANT MANAGER SHALL TAKE THE FOLLOWING STEPS TO IDENTIFY ALL APPLICABLE LAWS, REGULATIONS, AND PROVISIONS OF EACH GRANT AND CONTRACT: A.READ EACH AWARD AND PREPARE A SUMMARY OF KEY COMPLIANCE REQUIREMENTS AND REFERENCES TO SPECIFIC LAWS AND REGULATIONS. B.REVIEW THE OMB CIRCULAR A-133 COMPLIANCE SUPPLEMENT" (UPDATED ANNUALLY) PUBLISHED BY THE OFFICE OF MANAGEMENT AND BUDGET (OMB) FOR COMPLIANCE REQUIREMENTS UNIQUE TO THE AWARD AND FOR COMPLIANCE REQUIREMENTS COMMON TO ALL FEDERAL AWARDS. C.REVIEW THE SECTION OF THE CATALOG OF FEDERAL DOMESTIC ASSISTANCE (CFDA) APPLICABLE TO THE AWARD. D.THE GRANTS MANAGER WILL COMMUNICATE GRANT REQUIREMENTS TO THOSE WHO WILL BE RESPONSIBLE FOR CARRYING THEM OUT, OR IMPACTED BY THEM. 4.THE FINANCE DEPARTMENT SHALL FORWARD COPIES OF APPLICABLE LAWS REGULATIONS TO THE GRANT MANAGER (SUCH AS OMB CIRCULARS, PERTINENT SECTIONS OF COMPLIANCE SUPPLEMENTS, AND OTHER REGULATIONS). 5.THE GRANT MANAGER AND/OR THE FINANCE DEPARTMENT SHALL IDENTIFY AND COMMUNICATE ANY SPECIAL CHANGES IN POLICIES AND PROCEDURES NECESSITATED BY FEDERAL AWARDS AS A RESULT OF THE REVIEW OF EACH AWARD. 6.THE GRANT MANAGER SHALL TAKE ALL REASONABLE STEPS NECESSARY TO IDENTIFY APPLICABLE CHANGES IN LAWS, REGULATIONS, AND PROVISIONS OF CONTRACTS AND GRANTS. STEPS TAKEN IN THIS REGARD SHALL INCLUDE, BUT NOT BE LIMITED TO, REVIEWING SUBSEQUENT GRANT AND CONTRACT RENEWALS, REVIEWING ANNUAL REVISIONS TO THE OMB CIRCULAR A-133 COMPLIANCE SUPPLEMENT, AND COMMUNICATIONS WITH FEDERAL AWARDING AGENCY PERSONNEL. 7.THE GRANT MANAGER SHALL INFORM THE INDEPENDENT AUDITORS OF APPLICABLE LAWS, REGULATIONS, AND PROVISIONS OF CONTRACTS AND GRANTS. THE GRANT MANAGER SHALL ALSO COMMUNICATE KNOWN INSTANCES OF NONCOMPLIANCE WITH LAWS, REGULATIONS, AND PROVISIONS OF CONTRACTS AND GRANTS TO THE AUDITORS. 8.SCCAP SHALL FOLLOW THE CLOSE OUT PROCEDURES DESCRIBED IN OMB CIRCULAR A-110 AND IN THE GRANT AGREEMENTS AS SPECIFIED BY THE GRANTING AGENCY. SCCAP AND ALL SUB-RECIPIENTS SHALL LIQUIDATE ALL OBLIGATIONS INCURRED UNDER THE GRANT OR CONTRACT WITHIN 60 DAYS OF THE END OF THE GRANT OR CONTRACT AGREEMENT. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - THE 990 RETURN IS REVIEWED BY THE FINANCE COMMITTEE AND CONTROLLER, THEN PROVIDED TO THE ENTIRE BOARD FOR THEIR INFORMATION. FORM 990, PART VI, SECTION B, LINE 12C ALL STAFF AND BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT UPON HIRE OR APPOINTMENT TO BE UPDATED AS NEEDED THAT DISCLOSES ANY PERSONAL-BUSINESS CONNECTIONS WHICH MAY POSE A CONFLICT OF INTEREST. IF A POTENTIAL CONFLICT OF INTEREST EXISTS, THIS WOULD BE DISCLOSED DURING AN APPROPRIATE TIME AT A SCCAP BOARD MEETING. THE SCCAP BOARD HAS ADOPTED A NEPOTISM POLICY WHICH PREVENTS SUPERVISION OF FAMILY MEMBERS. ADDITIONALLY, STAFF WITH SECOND JOBS ARE REQUIRED TO DISCLOSE THOSE IN ADVANCE AND RECEIVE PRIOR APPROVAL BEFORE BEGINNING SUCH EMPLOYMENT SO THAT CONFLICT OF INTEREST CAN BE DISCLOSED AND MONITORED EFFECTIVELY. FORM 990, PART VI, SECTION B, LINE 15 WAGE COMPARABILITY IS DONE ON A ROUTINE BASIS BY THE ORGANIZATION FOR ALL STAFF POSITIONS. PAY BANDS ARE APPROVED BY THE SCCAP BOARD OF DIRECTORS. WAGE COMPARABILITY FOR ALL STAFF, INCLUDING THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES, HAVE BEEN COMPLETED BY A CONSULTANT IN DECEMBER 2021. IN FEBRUARY 2022, THE BOARD APPROVED THE PAY BANDS ON ALL POSITIONS TO ENSURE COMPLIANCE WITH STANDARD MARKET PRACTICES. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST