2024-05-14T14:33:59-04:00 2023-06-30 882802798 FORGE FINANCIAL & MANAGEMENT CONSULTING 1245 JORDAN CREEK PKWY STE 100 WEST DES MOINES IA 502662343 990 2022-07-01 421127993 PATHFINDERS RC&D PATH 6419541014 304 S MAPLE ST SUITE 100 FAIRFIELD IA 52556 DEE SANDQUIST CHAIR 6414726177 2024-05-14 DEE SANDQUIST 999009999 false ROSS VANLAAR CPA P01532250 5156203050 2024-05-14 2022 2023-04-26 12:10:37Z DEE SANDQUIST 20746 OLD HWY 2 BLOOMFIELD IA 52537 1966594 false X X TO IMPROVE THE LOCAL COMMUNITY BY WORKING WITH LOCAL CITIZENS TO DEVELOP AND IMPLEMENT PROJECTS RELATED TO ECONOMIC DEVELOPMENT, NATURAL RESOURCE CONSERVATION AND RECREATION 11 11 11 11 0 475082 419390 95115 1452671 35141 94533 3828 0 609166 1966594 0 0 214863 373884 0 0 399604 1603832 614467 1977716 -5301 -11122 1657005 2063782 15887 454571 1641118 1609211 X TO IMPROVE THE LOCAL COMMUNITY BY WORKING WITH LOCAL CITIZENS TO DEVELOP AND IMPLEMENT PROJECTS RELATED TO ECONOMIC DEVELOPMENT, NATURAL RESOURCE CONSERVATION AND RECREATION false false 1144803 949242 THE ORGANIZATION WORKS IN COLLABORATION WITH THE SOUTH CENTRAL IOWA WORKFORCE DEVELOPMENT BOARD IN OVERSEEING WORKFORCE DEVELOPMENT IN APPANOOSE, DAVIS, HARDIN, JEFFERSON, KEOKUK, LUCAS, MAHASKA, MARSHALL, MONROE, POWESHIEK, TAMA, VAN BUREN, WAPELLO, AND WAYNE COUNTIES. THE ORGANIZATION HAS BEEN ASSIGNED ALL GRANTS AWARDED TO SOUTH CENTRAL IOWA LOCAL WORKFORCE DEVELOPMENT AREA. 382879 317474 THE ORGANIZATION OVERSEES MINE RECLAMATION PROJECTS IN CONJUNCTION WITH THE UNITED STATES DEPARTMENT OF THE INTERIOR OFFICE OF SURFACE MINING RECLAMATION & ENFORCEMENT AND WITH THE IOWA DEPARTMENT OF AGRICULTURE AND LAND STEWARDSHIP. 95847 79474 THE ORGANIZATION PERFORMS A VARIETY OF SMALLER COMMUNITY SERVICES. THIS INCLUDES GRANT WRITING, GRANT ADMINISTRATION, A REVOLVING LOAN PROGRAM, A SUSTAINABILITY PROGRAM AND A REGIONAL CONSERVATION PARTNERSHIP PROGRAM WITH NRCS AND IOWA DEPARTMENT OF AGRICULTURE AND LAND STEWARDSHIP. 128419 106482 BYWAY SERVICES INCLUDE THE MANAGEMENT AND PRESERVATION OF THE HISTORIC HILLS SCENIC BYWAY IN SOUTHEASTERN IOWA. THE HISTORIC HILLS SCENIC BYWAY IS A PART OF IOWA'S DOT COALITION OF DESIGNATED BYWAYS. THE ORGANIZATION MANAGES THE FINANCES OF OUTSIDE ORGANIZATIONS, INCLUDING ALL ADMINISTRATIVE COSTS. PRESENT ORGANIZATIONS INCLUDE BUT ARE NOT LIMITED TO THE JEFFERSON/KEOKUK/VAN BUREN/WASHINGTON CHILD WELFARE DECATEGORIZATION BOARD, AND SOUTHERN IOWA DEVELOPMENT AND CONSERVATION AUTHORITY. 128419 106482 1751948 true false false false false false false false false false true false true false true true false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false 11 0 false 11 true false false false false false false false false 11 11 false false false false false false false true true false false true false false false false false false X JAYLENE DOUD 6419541014 304 SOUTH MAPLE FAIRFIELD IA 52556 ASHLEY UTT EXECUTIVE DI 40.00 X 74429 0 2302 ADAM SMITH JOINED 2023 DIRECTOR 1.00 X 0 0 0 MICHAEL BERG DIRECTOR 1.00 X 0 0 0 STEVE BURGMEIER TREASURER 1.00 X X 0 0 0 RICHARD DAUGHTERY DIRECTOR 1.00 X 0 0 0 ALEX RICHARD DIRECTOR 1.00 X 0 0 0 DEE SANDQUIST CHAIR 1.00 X X 0 0 0 JOHN SCHROEDER DIRECTOR 1.00 X 0 0 0 KIM STEELE-BLAIR DIRECTOR 1.00 X 0 0 0 CHUCK WEBB DIRECTOR 1.00 X 0 0 0 DEKE WOOD VICE CHAIR 1.00 X X 0 0 0 ALAN YAHNKE DIRECTOR 1.00 X 0 0 0 74429 2302 false false false 419390 28800 419390 PROJECT INCOME 1029964 1029964 FEES COLLECTED 422707 422707 1452671 93901 93901 632 632 632 632 1966594 1547204 X 76731 52177 24554 297153 142119 155034 29980 29980 1409914 1408429 1485 927 927 13213 9511 3702 828 547 281 29051 28950 101 20745 6915 13830 19468 17716 1752 8744 5814 2930 IN-KIND RENT EXPENSE 28800 18720 10080 TRAINING 9926 6452 3474 DUES & MEMBERSHIPS 8047 5313 2734 MISCELLANEOUS 7829 7829 16360 10549 5811 1977716 1751948 225768 0 504510 560650 20732 233335 48490 58763 13000 115306 50492 28519 64814 1054754 1133220 1657005 2063782 11168 199952 122824 124932 4719 6863 15887 454571 X 1641118 1539601 69610 1641118 1609211 1657005 2063782 -11122 -20785 X false true X true true true X 550958 416264 501244 475082 419390 2362938 550958 416264 501244 475082 419390 2362938 2362938 6344 5480 7881 19705 5743 1046 1250 8039 95115 95115 2485797 1546572 0.95060 0.94530 X PART II, LINE 10 95,115 115306 50492 64814 64814 ENDOWMENT 1133220 1133220 FINANCE LEASE LIABILITY 6863 6863 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE IRS HAS NOT CLASSIFIED THE ORGANIZATION AS A PRIVATE FOUNDATION. THE ORGANIZATION FILES INFORMATION RETURNS WITH THE U.S. FEDERAL JURISDICTION AND FOLLOWS THE STANDARD FOR EVALUATING UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XIII DURING THE PREPARATION OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023, MANAGEMENT IDENTIFIED THAT FUNDS RECEIVED THROUGH IOWA WORKFORCE DEVELOPMENT FOR THE TICKET TO WORK PROGRAM WERE RECORDED IN PREVIOUS YEARS AS DONOR-RESTRICTED CONTRIBUTIONS. AS THE GRANT CONTAINS REQUIREMENTS MAKING IT A CONDITIONAL AWARD, GRANT FUNDS RECEIVED BUT NOT YET SPENT ARE RECORDED IN LIABILITIES AS A REFUNDABLE ADVANCE. MANAGEMENT HAS RESTATED THE STATEMENT OF FINANCIAL POSITION AND STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS TO RECORD RECEIPTS UNDER THE GRANT AS A REFUNDABLE ADVANCE, AND TO RECORD REVENUE AS QUALIFYING EXPENSES ARE INCURRED. THE EFFECT OF THE RESTATEMENT REDUCED TOTAL NET ASSETS WITH DONOR RESTRICTIONS AT JULY 1, 2021 BY 27,675 AND REDUCED REVENUE WITH DONOR RESTRICTIONS FOR THE YEAR ENDED JUNE 30, 2022 BY 81,790. AS A RESULT OF THESE ADJUSTMENTS, ENDING NET ASSETS AT JUNE 30, 2022 WAS REDUCED FROM THE PREVIOUSLY REPORTED AMOUNT BY 109,465. THE JUNE 30, 2022 STATEMENT OF FINANCIAL POSITION HAS BEEN RESTATED TO REFLECT A REFUNDABLE ADVANCE OF 109,465. X DONATED RENT 1 28800 false false false FORM 990, PAGE 2, PART III, LINE 4D BYWAY SERVICES INCLUDE THE MANAGEMENT AND PRESERVATION OF THE HISTORIC HILLS SCENIC BYWAY IN SOUTHEASTERN IOWA. THE HISTORIC HILLS SCENIC BYWAY IS A PART OF IOWA'S DOT COALITION OF DESIGNATED BYWAYS. THE ORGANIZATION MANAGES THE FINANCES OF OUTSIDE ORGANIZATIONS, INCLUDING ALL ADMINISTRATIVE COSTS. PRESENT ORGANIZATIONS INCLUDE BUT ARE NOT LIMITED TO THE JEFFERSON/KEOKUK/VAN BUREN/WASHINGTON CHILD WELFARE DECATEGORIZATION BOARD, AND SOUTHERN IOWA DEVELOPMENT AND CONSERVATION AUTHORITY. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G MINE RECLAMATION 270,000 0 0 OUTSIDE CONTRACTOR 1,073,171 0 0 PROFESIONAL FEES 0 1,485 0 PROJECT 65,258 0 0 TOTAL 1,408,429 1,485 0