2025-02-27T10:59:44-05:00 2024-09-30 460393458 WOHLENBERG RITZMAN & CO LLC PO BOX 1018 YANKTON SD 57078 990 2023-10-01 420989589 COMMUNITY ACTION AGENCY OF SIOUXLAND COMM 7122741610 2700 LEECH AVENUE SIOUX CITY IA 51106 JEAN LOGAN EXECUTIVE DIRECTOR 7122741610 2025-02-15 true KATHLEEN DOYLE P01322431 6056654401 2025-02-24 2023 2025-03-06 01:10:19Z JEAN LOGAN 12843570 false X WWW.CAASIOUXLAND.ORG X 1971 IA TO ADMINISTER A COMMUNITY ACTION AGENCY IN ACCORDANCE WITH THE ECONOMIC STIMULUS ACT OF 1964, AS AMENDED, AND ALL SUCCESSOR PUBLIC LAWS, INCLUDING THE OMNIBUS BUDGET RECONCILIATION ACT OF 1991 AND ANY SUCCEEDING PUBLIC LAWS. 20 20 180 473 0 12712444 12674977 201926 0 56410 106091 51658 62502 13022438 12843570 4217892 3401600 0 7054650 7599456 0 0 1503748 1914188 12776290 12915244 246148 -71674 5964834 6075905 1254469 1378220 4710365 4697685 X ADMINISTRATION OF GOVERNMENT FUNDED PROGRAMS false false 7141234 376334 EARLY CHILDHOOD PROGRAMS - FUNDED BY THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES THROUGH AN ANNUAL GRANT. HEAD START AND EARLY HEAD START PROVIDE COMPREHENSIVE DEVELOPMENTAL PROGRAMS FOR CHILDREN FROM BIRTH THROUGH PRESCHOOL, PRIMARILY ALL OF WHOM COME FROM LOW INCOME FAMILIES. 2432798 2126225 CLIENT ASSISTANCE PROGRAMS - PROVIDES VARIOUS TYPES OF ASSISTANCE TO LOW INCOME FAMILIES INCLUDING HOUSING, FOOD, FAMILY COUNSELING AND ASSISTANCE WITH PAYING BILLS. THESE PROGRAMS ARE FUNDED BY THE US DEPARTMENT OF HUD, US DEPARTMENT OF HEALTH AND HUMAN SERVICES AND THE IOWA DEPARTMENT OF HUMAN RIGHTS AS WELL AS DONATIONS FROM LOCAL GOVERNMENTS AND INDIVIDUALS. 553188 157390 WEATHERIZATION ASSISTANCE PROGRAM - FUNDED BY THE U.S. DEPARTMENT OF HUMAN SERVICES AND THE US DEPARTMENT OF ENERGY. THE PROGRAMS PROVIDE RESOURCES TO WEATHERIZE THE HOMES OF QUALIFYING LOW-INCOME HOUSEHOLDS. 1176966 741651 OTHER PROGRAMS SUPPORTED BY GRANTS TO PROVIDE ASSISTANCE TO INDIVIDUALS AND FAMILIES AND ADDITIONAL GRANTS AS PROVIDED BY AWARDING AGENCIES. 1176966 741651 11304186 true true false false false false false false false false true false false false false true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false 56 0 true 180 true false false false false false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true true false X ORGANIZATION 7122741610 2700 LEECH AVE SIOUX CITY IA 51106 JEAN LOGAN EXECUTIVE DI 40.00 X 124138 0 21202 ANDREW BROWN FISCAL OFFIC 40.00 X 102527 0 19555 PR SHERYL ASHLEY DIRECTOR 1.00 X 0 0 0 DAVID DAWSON DIRECTOR 1.00 X 0 0 0 TRISHA ETRINGER DIRECTOR 1.00 X 0 0 0 MICHELLE FIECHTNER DIRECTOR 1.00 X 0 0 0 ERIKA FUENTES DIRECTOR 1.00 X 0 0 0 KEVIN GRIEME SECRETARY 1.00 X X 0 0 0 TIM HANSON DIRECTOR 1.00 X 0 0 0 SALLY HARTLEY DIRECTOR 1.00 X 0 0 0 KAREN HAVLICEK DIRECTOR 1.00 X 0 0 0 TOM HERMANN TREASURER 1.00 X X 0 0 0 BIBI JAURON DIRECTOR 1.00 X 0 0 0 KEVIN KAY DIRECTOR 1.00 X 0 0 0 CORETTA MITCHELL DIRECTOR 1.00 X 0 0 0 MARK MONSON DIRECTOR 1.00 X 0 0 0 PR CATIE NEWMAN DIRECTOR 1.00 X 0 0 0 NORMA DE LA O DIRECTOR 1.00 X 0 0 0 TITO PARKER CHAIR 1.00 X X 0 0 0 KEITH RADIG DIRECTOR 1.00 X 0 0 0 JILL WANDERSCHEID DIRECTOR 1.00 X 0 0 0 TINA YOUNG VICE CHAIR 1.00 X X 0 0 0 226665 40757 4 false false false SIOUX CITY SCHOOLS FOOD SERVICE 3000 HIGHWAY 75 N SIOUX CITY IA 51105 MEALS 355535 1 12205139 469838 12674977 91091 91091 15000 15000 15000 15000 MISCELLANEOUS REIMBURSEMENTS 62502 62502 62502 12843570 15000 153593 3401600 3401600 267422 267422 5565185 4945629 619556 491274 439059 52215 847975 766920 81055 427600 343123 84477 21330 21330 52251 27165 25086 83407 74970 8437 599127 422931 176196 75318 68248 7070 4067 4067 714 714 212300 187760 24540 107087 71663 35424 SUPPLIES & MATERIALS 679756 554404 125352 INSURANCE CLAIMS 78831 78831 12915244 11304186 1611058 0 X 3214776 3022318 1055407 1111319 813200 1028436 15886 70138 87004 56615 2602029 1814950 778561 787079 5964834 6075905 623938 667345 630531 605558 105317 1254469 1378220 X 4046715 4646502 663650 51183 4710365 4697685 5964834 6075905 X -71674 54768 4226 X false true X true true true X 10468268 11065742 14772615 12712444 12674977 61694046 10468268 11065742 14772615 12712444 12674977 61694046 61694046 31256 9200 6147 56410 91091 194104 270549 270567 238920 253584 62502 1096122 62984272 0.97950 0.97230 X PART II, LINE 10 PROGRAM SERVICE 1,033,620 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 103600 103600 1382094 1045944 336150 508154 448056 60098 608181 320950 287231 787079 X 12764739 -78831 -78831 12843570 12843570 12832187 12832187 83057 83057 12915244 SCHEDULE D, PAGE 3, PART X THE AGENCY QUALIFIES AS A NONPROFIT CORPORATION UNDER THE PROVISIONS OF SECTION 501(C)(3)OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. HOWEVER, THE AGENCY IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE AGENCY ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING THE GUIDANCE INCLUDED IN THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES. THERE ARE NO UNCERTAINTIES THAT ARE REFLECTED IN THE FINANCIAL STATEMENTS, AND WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D RECLASS CLAIMS EXPENSE -78,831 SCHEDULE D, PAGE 4, PART XII, LINE 4B ALLOCATION OF INDIRECT COSTS 4,226 RECLASS CLAIMS EXPENSE 78,831 true ASSIST TO FAMILIES & INDI 1267 741651 EARLY CHILD PROGRAMS 808 376334 CLIENT ASSISTANCE PROGRAM 14582 2126225 WEATHERIZATION PROGRAMS 19 157390 FORM 990, PAGE 1, PART I, LINE 6 BOARD MEMBERS SERVE WITHOUT COMPENSATION. VOLUNTEERS GATHER AUCTION ITEMS,PROVIDE CLERICAL ASSISTANCE & LANDSCAPE MAINTENANCE & SORT DONATIONS, STOCK FOOD & ASSIST WITH FUNDRAISERS. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAMS SUPPORTED BY GRANTS TO PROVIDE ASSISTANCE TO INDIVIDUALS AND FAMILIES AND ADDITIONAL GRANTS AS PROVIDED BY AWARDING AGENCIES. FORM 990, PAGE 6, PART VI, LINE 11B THE AUDIT TEAM REVIEWS THE 990, ASKS CLARIFYING QUESTIONS, AND VOTES TO ACCEPT PRIOR TO SUBMISSION. THE DRAFT 990 IS RECEIVED AS PART OF THE MONTHLY BOARD PACKET. FORM 990, PAGE 6, PART VI, LINE 12C POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE EXECUTIVE DIRECTOR ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A REVIEW OF THE STATEWIDE COMMUNITY ACTION COMPENSATION DOCUMENT,IA WORKFORCE REGION XII WAGE INFORMATION, ADDITIONAL WAGE INFORMATION THAT IS GATHERED FROM SIMILAR POSITIONS IN THE COMMUNITY FOR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 15B REVIEW OF THE STATEWIDE COMMUNITY ACTION COMPENSATION DOCUMENT,IA WORKFORCE REGION XII WAGE INFORMATION, ADDITIONAL WAGE INFORMATION THAT IS GATHERED FROM SIMILAR POSITIONS IN THE COMMUNITY FOR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 18 ON REQUEST. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART X DURING THE YEAR ENDED SEPTEMBER 30, 2024, THE AGENCY IMPLEMENTED THE PROVISIONS OF FASB ASU 2016-02, LEASES (TOPIC 842). ASU 2016-02 AFFECTS ANY ENTITY THAT ENTERS INTO A LEASE. THE MAIN DIFFERENCE BETWEEN PREVIOUS US GAAP AND ASU 2016-02 IS THE RECOGNITION OF AN INTANGIBLE LEASE ASSET AND LEASE LIABILITY FOR THE LESSEE AND THE RECOGNITION OF A LEASE RECEIVABLE AND AN UNEARNED REVENUE FOR THE LESSOR. THERE WAS NO EFFECT ON THE BEGINNING NET ASSETS AS A RESULT OF IMPLEMENTATION OF THE STANDARD. FORM 990, PART XI, LINE 9 RECLASS CLAIMS EXPENSE -78,831 ALLOCATION OF INDIRECT COSTS 4,226 RECLASS CLAIMS EXPENSE 78,831 TOTAL 4,226