2024-04-30T15:45:12-05:00 2023-06-30 420714325 RSM US LLP 201 FIRST ST SE STE 800 CEDAR RAPIDS IA 524011425 990 2022-07-01 420998726 FOUR OAKS FAMILY AND CHILDREN'S SERVICES FOUR 3193640259 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 STEVEN SCHURING CFO 3193640259 2024-04-26 1 STEVEN SCHURING 999009999 0 SHAWNA HULS P01315330 3192985333 2024-04-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z FOUR OAKS MARY BETH O'NEILL 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 47669726 0 X WWW.FOUROAKS.ORG X 1971 IA FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS.TOTALCHILD IS FOUR OAKS' COMPREHENSIVE AND LONG-TERM APPROACH BASED ON THE IDEA THAT WHEN CHILDREN OVERCOME BARRIERS, FAMILIES, HOMES, NEIGHBORHOODS AND COMMUNITIES ARE STRONGER. TOTALCHILD LOOKS BROADER AND DEEPER, BEYOND SHORT-TERM TREATMENT, IN FOUR KEY AREAS OF A CHILD'S LIFE: BASIC NEEDS, EDUCATION AND WORK, FAMILY, AND COMMUNITY. TOTALCHILD CROSSES ALL PROGRAMMING AND WORKS WITH MANY SERVICE PROVIDERS UNTIL THE CHILD REACHES THEIR 18TH BIRTHDAY TO HELP A CHILD BECOME A SUCCESSFUL ADULT. 27 27 1090 44 0 0 15059734 1800103 45532549 44647342 369368 -18148 190402 181365 61152053 46610662 0 0 0 0 34367847 35311222 0 0 452015 11534488 10438502 45902335 45749724 15249718 860938 51493738 56514272 9952105 9613001 41541633 46901271 X FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS. 0 0 19284241 20880876 PMIC/RT: FOUR OAKS' PSYCHIATRIC MEDICAL INSTITUTION FOR CHILDREN (PMIC) AND (RT) ARE PLACES THAT PROVIDE OUT OF HOME TREATMENT OF AN INTENSE NATURE TO HELP CHILDREN WHOSE BEHAVIOR OR EMOTIONAL ISSUES HAVE ESCALATED TO A POINT THAT HAS OFTEN "OVERCOME" THE FAMILY AND SOMETIMES THE COMMUNITY. DURING THEIR TIME WITH US THEY ENGAGE IN A VARIETY OF TREATMENT PROCESSES DESIGNED TO HELP THE CHILD GAIN BETTER CONTROL OVER THEIR OWN BEHAVIOR, BETTER UNDERSTAND THEMSELVES, AND WORK THROUGH ISSUES THAT MAY HAVE ARISEN IN THEIR FAMILIES. FOUR OAKS SERVES CHILDREN IN IOWA RANGING FROM 5-17. WE SERVED OVER 500 KIDS AND THEIR FAMILIES DURING THE YEAR. 9911693 10433734 COMMUNITY BASED PROGRAMS: FOUR OAKS OFFERS AN ARRAY OF COMMUNITY BASED PROGRAMS INCLUDING BEHAVIORAL HEALTH INTERVENTION SERVICES, FAMILY CENTERED SERVICES, PARENTS AS TEACHERS, FAMILY SUPPORT, PEDIATRIC INTEGRATED HEALTH, SUPERVISED COMMUNITY TREATMENT & FUNCTIONAL FAMILY THERAPY. THIS ARRAY OF COMMUNITY BASED CHILD AND FAMILY SUPPORT SERVICES HELP TO STABILIZE INDIVIDUAL AND FAMILY FUNCTIONING, REDUCE THE RISK OF CHILD ABUSE AND JUVENILE CRIME, AND ASSISTS FAMILIES TO BE SELF SUFFICIENT IN MEETING THE NEEDS OF THEIR CHILDREN. FOUR OAKS SERVES CHILDREN IN IOWA RANGING IN AGE FROM 0-17. WE SERVED OVER 3500 KIDS AND THEIR FAMILIES DURING THE YEAR. 8167718 7516872 RRTS: FOUR OAKS HOLDS THE HHS STATE CONTRACT FOR THE RECRUITMENT, RETENTION, TRAINING AND SUPPORT (RRTS) OF RESOURCE FAMILIES IN 4 OF THE 5 STATE SERVICE AREAS. REQUIREMENTS OF THIS CONTRACT ARE TO RECRUIT AND RETAIN FOSTER AND ADOPTIVE PARENTS; PROVIDE SUPPORT TO FOSTER AND ADOPTIVE PARENTS; COMPLETE HOME STUDIES AND MAKE RECOMMENDATIONS TO HHS ON FOSTER CARE AND ADOPTIVE FAMILY APPLICANTS; PROVIDE POST ADOPTION SUPPORT SERVICES TO FAMILIES WITH IOWA ADOPTION SUBSIDY; AND TO MAKE FOSTER FAMILY MATCH RECOMMENDATIONS TO HHS WHEN CHILDREN ARE REFERRED TO FOSTER CARE. FOUR OAKS SERVES CHILDREN IN IOWA RANGING IN AGE FROM 0-17. WE SERVED OVER 7,000 KIDS AND THEIR FAMILIES DURING THE YEAR. 2696729 5815860 FOUR OAKS OFFERS OTHER PROGRAMS THAT INCLUDE AFTER SCHOOL & SUMMER ACTIVITIES, CLASSROOMS THAT HELP SCHOOL DISTRICTS WITH STUDENT BEHAVIORAL ISSUES, AND EMERGENCY SHELTERS. FOUR OAKS SERVES CHILDREN IN IOWA RANGING IN AGE FROM 5-17. WE SERVED OVER 3,500 KIDS AND THEIR FAMILIES DURING THE YEAR. 2696729 5815860 40060381 1 1 0 1 0 0 0 0 0 1 1 0 1 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 133 0 1 1090 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 1 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 X STEVEN SCHURING 3193640259 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 LYDIA BROWN CHAIR 2.00 2.00 X X 0 0 0 JIM CHOATE TREASURER 2.00 1.00 X X 0 0 0 MARK DANIELSON PAST CHAIR 1.00 0.00 X X 0 0 0 NANCY HILL-DAVIS VICE CHAIR 2.00 1.00 X X 0 0 0 KARL HOFFMAN SECRETARY 2.00 1.00 X X 0 0 0 RICHARD ALLEN DIRECTOR 1.00 1.00 X 0 0 0 JASMINE ALMOAYYED DIRECTOR 1.00 0.00 X 0 0 0 BRUCE ANDERSON DIRECTOR 1.00 0.00 X 0 0 0 DINA DUSEK DIRECTOR 1.00 0.00 X 0 0 0 MATT EVANS DIRECTOR 1.00 0.00 X 0 0 0 EMILY FLOWERGARDEN DIRECTOR 1.00 1.00 X 0 0 0 JERRY HUNT DIRECTOR 1.00 1.00 X 0 0 0 CHUCK KENT DIRECTOR 1.00 0.00 X 0 0 0 TRAVIS KOLDER DIRECTOR 1.00 1.00 X 0 0 0 MIKE MCDERMOTT DIRECTOR 1.00 0.00 X 0 0 0 STEVE MOSHIER DIRECTOR 1.00 0.00 X 0 0 0 SCOTT OLSON DIRECTOR 1.00 0.00 X 0 0 0 ANNE PARMLEY DIRECTOR 1.00 0.00 X 0 0 0 DR KRISTEN RICKEY DIRECTOR 1.00 0.00 X 0 0 0 LEAH RODENBERG DIRECTOR 1.00 0.00 X 0 0 0 PAULA ROGERS DIRECTOR 1.00 0.00 X 0 0 0 HUNTER SKOGMAN DIRECTOR 1.00 1.00 X 0 0 0 VICKIE SNYDER DIRECTOR 1.00 0.00 X 0 0 0 MARTY STOLL DIRECTOR 1.00 0.00 X 0 0 0 GIACOMO TORMENE DIRECTOR 1.00 0.00 X 0 0 0 KEVIN TORNER DIRECTOR 1.00 0.00 X 0 0 0 MIKE WILKINS DIRECTOR 1.00 0.00 X 0 0 0 MARY BETH O'NEILL PRESIDENT/CEO 45.00 5.00 X 243280 0 42625 DEBBIE CRAIG CHIEF ADVOCACY OFFICER 45.00 5.00 X 102076 0 24295 STEVE SCHURING CHIEF FINANCIAL OFFICER 45.00 5.00 X 160593 0 26052 ANNE GRUENWALD FORMER PRESIDENT/CEO 0.00 0.00 X 363557 0 592 869506 0 93564 3 1 1 0 MARTIN BROS DISTRIBUTING CO INC PO BOX 69 CEDAR FALLS IA 50613 FOOD SERVICES 684723 SHUTTLEWORTH & INGERSOLL PLC PO BOX 2107 CEDAR RAPIDS IA 524062107 LEGAL SERVICES 264418 VISION WORKS PO BOX 10712 CEDAR RAPIDS IA 52410 UNISON FEES 261435 ENTERPRISE FM TRUST PO BOX 800089 KANSAS CITY MO 641800089 LEASED VEHICLES 244263 WOODRUFF CONSTRUCTION 501 GREENFIELD DR TIFFIN IA 52340 CONSTRUCTION 213487 10 X 117793 115500 231343 1335467 88835 1800103 FAMILY AND CHILDREN'S SERVICES 624100 44046083 44046083 AFFILIATE SERVICES 561000 601259 601259 44647342 284368 284368 168463 0 168463 168463 168463 713318 4002 1015589 4247 -302271 -245 -302516 -302516 52130 115500 39228 12902 12902 46610662 44647342 0 163217 600827 600827 27980948 25585431 2101892 293625 564770 564770 2966532 2478076 430424 58032 3198145 3178154 18037 1954 263203 3000 260203 125249 125249 24000 24000 1641541 1230153 411388 14627 8118 6509 1966785 1787287 169350 10148 218800 160021 58779 1926565 1569557 340845 16163 962362 925825 35192 1345 195071 195071 1178896 923709 255187 473417 409071 60749 3597 PROGRAM SUPPLIES 633014 625053 7961 TRAINING & EDUCATION 336558 201210 133658 1690 REPAIRS & MAINTENANCE 284757 79937 201872 2948 BAD DEBT 59766 59766 133891 52172 27167 54552 45749724 40060381 5237328 452015 10307021 8231347 2360472 2490231 4174183 4491949 840860 618410 31778652 19100419 13240330 12678233 10359954 16524163 6468269 9985324 174993 74997 3567656 1419618 51493738 56514272 4112655 4017899 269161 193713 4573784 673281 518516 3725264 477989 1002844 9952105 9613001 X 39337512 44664290 2204121 2236981 41541633 46901271 51493738 56514272 X 860938 1054655 -73010 3517055 X X 0 1 X 1 1 1 X 726341 1210535 2660009 15059734 1800103 21456722 726341 1210535 2660009 15059734 1800103 21456722 1161400 20295322 393730 222981 161559 489070 452831 1720171 2034 1075 3109 23180002 201432605 0.87560 0.86770 X 726341 1210535 2660009 15059734 1800103 21456722 37443267 36632714 36782297 45532549 44647342 201038169 27460 900 218654 95292 52130 394436 38197068 37844149 39660960 60687575 46499575 222889327 0 0 0 222889327 393730 222981 161559 489070 452831 1720171 393730 222981 161559 489070 452831 1720171 2034 1075 3109 38592832 38068205 39822519 61176645 46952406 224612607 0.99230 0.99280 0.00770 0.00720 X PART II, SUPPORT SCHEDULE THE FILING ORGANIZATION IDENTIFIES AS A PUBLIC CHARITY DESCRIBED IN SECTION 509(A)(2), AS AN ORGANIZATION THAT NORMALLY RECEIVES MORE THAN 33-1/3% OF ITS SUPPORT FROM CONTRIBUTIONS AND GROSS RECEIPTS FROM ACTIVITIES RELATED TO ITS EXEMPT FUNCTIONS. ACCORDINGLY, SCHEDULE A, PART I, BOX 10 AND SCHEDULE A, PART III HAVE BEEN COMPLETED TO REFLECT THIS STATUS. IN ADDITION, THE FILING ORGANIZATION HAS CHOSEN TO COMPLETE SCHEDULE A, PART II, SUPPORT SCHEDULE FOR ORGANIZATIONS DESCRIBED IN SECTION 170(B)(1)(A)(VI) TO ESTABLISH THAT IT MEETS THE 33-1/3% SUPPORT TEST UNDER SECTION 509(A)(1) FOR THE PURPOSE OF UTILIZING THE SPECIAL RULE ON FORM 990, SCHEDULE B, SCHEDULE OF CONTRIBUTORS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 24000 0 0 24000 0 PART II-B, LINE 1: A LOBBYING FIRM WAS ENGAGED TO REPRESENT FOUR OAKS AT THE IOWA STATE CAPITOL EACH DAY DURING THE LEGISLATIVE SESSION. THE FIRM IS CHARGED WITH ADVOCATING POSITIONS AND MEETING WITH POLICY MAKERS. 10359954 675152 21096 11014010 10332298 749840 -722184 10359954 7654890 1136687 1857701 316980 10332298 8136401 54843 -185368 350986 7654890 8139383 14420 331919 349321 8136401 0.80750 0.12600 0.06650 1 0 1343386 1343386 26783975 15944296 10839679 3650581 3156123 494458 710 710 12678233 INTEREST IN NET ASSETS OF PROGRAM-RELATED ENTITIES 9985324 C 9985324 DEPOSITS 40000 DEFERRED COMPENSATION PAYABLE 330491 LEASE LIABILITIES 632353 1002844 X PART V, LINE 4: THE ORGANIZATION HAS ESTABLISHED ENDOWED AND QUASI-ENDOWED FUNDS AT THE GREATER CEDAR RAPIDS COMMUNITY FOUNDATION. A 4.5 PERCENT SPEND RATE ON ENDOWMENTS HAS BEEN APPROVED BY THE BOARD. SHOULD MANAGEMENT DECIDE TO TAKE DISTRIBUTIONS FROM THE ENDOWMENT ACCOUNTS IN THE FUTURE, THE BOARD AND THE COMMUNITY FOUNDATION WILL BE NOTIFIED. PART X, LINE 2: FOUR OAKS, AHNI, AHNI HOLDINGS AND JANE BOYD ARE RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THESE AGENCIES MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THESE AGENCIES FILE FORMS 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. AHNI PROPERTIES, INC. IS A TAXABLE CORPORATION UNDER THE INTERNAL REVENUE CODE REGULATIONS. SUGAR CREEK BEND, LLLP IS TREATED AS A PARTNERSHIP FOR TAX PURPOSES. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX-EXEMPT STATUS AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2023 AND 2022, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. GOLF CLASSIC 167630 115500 52130 7402 23000 4196 4630 167630 115500 52130 7402 23000 4196 4630 39228 12902 X X X X 0 1 0 0 0 0 0 0 0 ANNE GRUENWALD FORMER PRESIDENT/CEO 0 0 0 0 363557 0 582 0 10 0 364149 0 363557 0 MARY BETH O'NEILL PRESIDENT/CEO 243280 0 0 0 0 0 28000 0 14625 0 285905 0 0 0 STEVE SCHURING CHIEF FINANCIAL OFFICER 160593 0 0 0 0 0 5017 0 21035 0 186645 0 0 0 PART I, LINE 4B ONE INDIVIDUAL PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN DURING CALENDAR YEAR 2022 WITH CONTRIBUTIONS AS FOLLOWS: MARY BETH O'NEILL - $20,500 THIS INFORMATION IS INCLUDED IN DEFERRED COMPENSATION ON SCHEDULE J, PART II, COL (C). ONE INDIVIDUAL RECIEVED PAYMENT FROM A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN DURING CALENDAR YEAR 2022 WITH PAYMENTS TOTALING: ANNE GRUENWALD - $363,557 THIS INFORMATION WAS ACCRUED AND RECORDED AS DEFERRED ON PROR YEAR 990'S. IT IS NOW INCLUDED ON FORM 990 PART VII, COLUMN D AND ALSO ON SCHEDULE J PART II, COLUMN B(III) AND COLUMN F. A LINN COUNTY IOWA 426004338 NONEAVAIL 2009-12-30 1665000 BUILDING CONSTRUCTION 0 0 0 B CERRO GORDO COUNTY IOWA 426004949 NONEAVAIL 2014-06-30 1000000 BUILDING CONSTRUCTION 0 0 0 A 1665000 12000 1653000 2009 1 0 1 1 B 1000000 1000000 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 B 0 0 1 0 0 0 0 0 0 A 1 B 1 X 41937 THRIFT STORE VALUE X PRIZES/GIFTS 57 42147 COST X FOOD/MEALS 10 2311 COST X SUPPLIES 4 1280 COST X GIFT CARDS 20 1160 COST 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS FORM 990, PART I, LINE 6, NUMBER OF VOLUNTEERS: THE NUMBER OF VOLUNTEERS IS TRACKED IN A DATABASE AND A PAPER FILE THAT CONTAINS EACH VOLUNTEER'S BACKGROUND CHECK AND VOLUNTEER APPLICATION. FORM 990, PART VI, SECTION A, LINE 4 THE FOUR OAKS ARTICLES WERE AMENDED TO UPDATE THE SECTION REGARDING THE PURPOSES OF THE ORGANIZATION. THE PURPOSES ARE STILL CHARITABLE AND FOR EDUCATION AND FOR SERVICES TO CHILDREN AND FAMILIES AND ALL OTHER LAWFUL PURPOSES, BUT THE DESCRIPTION IS MUCH SHORTER AND NO LONGER CONTAINS SPECIFIC ACTIVITIES THAT THE ORGANIZATION MAY OR MAY NOT CHOOSE TO CARRY OUT IN THE FUTURE. THE FOUR OAKS BYLAWS WERE AMENDED TO UPDATE HOW NOTICES MAY BE GIVEN BEFORE MEETINGS, TO CHANGE THE ELIGIBILITY REQUIREMENTS FOR THE EMERITUS AND EMERGING LEADERS GROUPS, TO CHANGE THE ANNUAL MEETING DATE LANGUAGE TO MAKE IT LESS CONFUSING (BUT STILL REQUIRING A MEETING AT LEAST ANNUALLY), AND, SINCE OFFICERS SERVE FOR 2 YEARS, TO REMOVE THE EXTRA CONFIRMATION THAT HAD BEEN REQUIRED BEFORE THE 2ND YEAR OF THE OFFICERS' TERMS. FORM 990, PART VI, SECTION B, LINE 11B THE OUTSIDE TAX PREPARER REVIEWS THE FORM 990 WITH THE CEO/PRESIDENT, CFO, AND ADMINISTRATIVE SERVICES (FINANCE) COMMITTEE IN DRAFT FORM. ALL QUESTIONS AND CONCERNS ARE ADDRESSED TO FULL SATISFACTION BEFORE BECOMING FINAL. THE FINAL FORM 990 IS PROVIDED TO THE FULL BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL OFFICERS, DIRECTORS, AND EMPLOYEES TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY AS WELL AS REPORT ANY DUALITY OF INTEREST AS SOON AS THE INTEREST OCCURS. WHEN HIRING INDEPENDENT CONTRACTORS FOR MAJOR PROJECTS, THE ORGANIZATION SENDS REQUESTS FOR PROPOSAL ("RFPS.") FOR MAJOR RECURRING SERVICE CONTRACTS, RFPS ARE DONE EVERY 3-5 YEARS OR MARKET RATES ARE REVIEWED BY MANAGEMENT TO ENSURE THAT THE TERMS FOR RENEWING THE CONTRACT ARE STILL AT COMPETITIVE MARKET RATES. THROUGHOUT THE PROCESS, ANY INTERESTED BOARD MEMBERS AND/OR COMMITTEE MEMBERS MUST ABSTAIN FROM THE DISCUSSION AND THE SELECTION OF A CONTRACTOR. WHERE MAJOR CONFLICTS EXISTS, THE BOARD MEMBER WILL EITHER RESIGN AS A BOARD MEMBER OR WITHDRAW HIS/HER FIRM FROM CONSIDERATION FOR THE CONTRACT. AS AN ADDITIONAL SAFEGUARD, MANAGEMENT REVIEWS VENDOR LISTS AND BOARD MEMBER LISTS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 FOUR OAKS UTILIZES THE EXECUTIVE COMMITTEE FOR SETTING CEO/PRESIDENT COMPENSATION AS WELL AS OBTAINS A MARKET REVIEW AND COMPENSATION COMPARISON FROM AN INDEPENDENT ACCOUNTING FIRM EVERY THREE YEARS. THE EXECUTIVE COMMITTEE GIVES THE CEO/PRESIDENT DIRECTION ON SETTING COMPENSATION FOR THE REMAINING EXECUTIVE OFFICERS AND THE CEO/PRESIDENT AND COMMITTEE JOINTLY ARRIVE AT COMPENSATION FIGURES FOR SUCH OTHER OFFICERS. AN INDUSTRY SALARY SURVEY IS ALSO UTILIZED BY THE COMMITTEE IN SETTING COMPENSATION. FOUR OAKS RETAINS DOCUMENTATION WITH REGARD TO CRITERIA USED TO ARRIVE AT COMPENSATION FOR OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL INFORMATION ARE AVAILABLE UPON REQUEST. IN ADDITION, THE ORGANIZATION MAKES ITS ANNUAL REPORT, INCLUDING ITS FINANCIAL INFORMATION, AVAILABLE ON ITS WEBSITE. FORM 990, PART VI, LINE 10A AND 10B, AFFILIATES: FOUR OAKS FAMILY AND CHILDREN'S SERVICES HAS WRITTEN AFFILIATE AGREEMENTS WITH SEVERAL ENTITIES THAT CONDUCT ACTIVITIES THAT CONTRIBUTE TO THE ACHIEVEMENT OF FOUR OAKS' EXEMPT PURPOSE. ANY AFFILIATED ENTITIES IN WHICH FOUR OAKS HAS THE PRESCRIBED AMOUNT OF DIRECT OR INDIRECT OWNERSHIP OR CONTROL ARE LISTED AS RELATED ORGANIZATIONS ON FORM 990, SCHEDULE R, AS APPROPRIATE. FORM 990, PART VIII, LINE 7(C)(I), NET GAIN (LOSS) ON SALE OF SECURITIES: THE $298,698 GAIN (LOSS) REPORTED REPRESENTS THE ORGANIZATION'S SHARE OF NET GAIN (LOSS) ON THE SALE OF POOLED INVESTMENTS HELD AT A COMMUNITY FOUNDATION. SINCE THE ORGANIZATION IS ALLOCATED A PERCENTAGE OF THE POOLED INVESTMENTS GAIN OR LOSS, GROSS PROCEEDS AND COST BASIS AMOUNTS ARE NOT AVAILABLE FOR REPORTING. FORM 990, PART XI, LINE 9: CURRENT YEAR NET INCOME OF SUBSIDIARIES 3,009,389. REALLOCATION OF NONCONTROLLING INTEREST 507,666. FORM 990, PART XII, LINE 2C THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM PRIOR TAX YEARS. AFFORDABLE HOUSING NETWORK INC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 208640691 LOW INCOME HOUSING IA 501(C)(3) LINE 10 N/A 1 AHNI HOLDINGS 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 271786138 LOW INCOME HOUSING IA 501(C)(3) LINE 12A, I AFFORDABLE HOUSING NETWORK INC 1 3200 PIONEER LLLP (GENERAL INTEREST) 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 463879173 LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA 3200 PIONEER AVE SE LLC RELATED -1209 132146 0 1 0.01000 BROWN APARTMENTS LP 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 261195327 LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AFFORDABLE HOUSING NETWORK INC RELATED -13 546750 0 1 0.00010 HARBET AVENUE LIMITED PARTNERSHIP 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 392044685 LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AHNI HOLDINGS RELATED -38336 0 1 0.15490 SUGAR CREEK BEND LLLP PO BOX 473 SPENCER IA 51301 270529358 LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AHNI PROPERTIES INC RELATED -6 30 0 1 0.00010 AHNI PROPERTIES INC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 263756672 LOW INCOME RESIDENTIAL REAL ESTATE MANAGEMENT IA AFFORDABLE HOUSING NETWORK INC C -7 1.00000 1 HARBET AVENUE PROPERTIES INC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 264520424 INACTIVE - LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AFFORDABLE HOUSING NETWORK INC C 1.00000 1 3200 PIONEER AVENUE SE LLC 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 371783665 LOW INCOME RESIDENTIAL REAL ESTATE RENTAL IA AFFORDABLE HOUSING NETWORK INC C -1209 114664 1.00000 1 HARBET AVENUE CORP 5400 KIRKWOOD BLVD SW CEDAR RAPIDS IA 52404 392044685 LOW INCOME RESIDENTIAL REAL ESTATE - NO ACTIVITY IA AFFORDABLE HOUSING NETWORK INC C 0.79000 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 AFFORDABLE HOUSING NETWORK INC Q 37371 COST AFFORDABLE HOUSING NETWORK INC L 220226 COST AFFORDABLE HOUSING NETWORK INC D 1981491 WRITTEN AGREEMENT (GUARANTEE) AFFORDABLE HOUSING NETWORK INC D 1000000 WRITTEN AGREEMENT (GUARANTEE) BROWN APARTMENTS LP L 3887 COST BROWN APARTMENTS LP Q 2071 COST HARBET AVENUE LIMITED PARTNERSHIP L 7858 COST HARBET AVENUE LIMITED PARTNERSHIP Q 1950 COST 3200 PIONEER AVE LLLP L 9069 COST 3200 PIONEER AVE LLLP Q 6175 COST