2023-02-28T09:27:25-06:00 2022-09-30 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2021-10-01 460282131 INTER-LAKES COMMUNITY ACTION PARTNERSHIP INC INTE 6052566518 PO BOX 268 MADISON SD 57042 ERIC KUNZWEILER CHIEF EXECUTIVE OFFICER 6052566518 2023-02-15 1 ERIC KUNZWEILER 999009999 MICHAEL J PETERSON CPA P01833529 2187224705 2023-02-13 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z ERIC KUNZWEILER PO BOX 268 MADISON SD 57042 23536446 0 9365 X WWW.INTERLAKESCAP.COM X 1966 SD OUR VISION: SUSTAINABLE COMMUNITIES WHERE CHILDREN, FAMILIES, AND INDIVIDUALS REACH THEIR FULL POTENTIAL. OUR VALUES: COMPASSION, DEDICATION, INNOVATION, INTEGRITY, RELEVANCE. OUR MISSION: EMPOWERING PEOPLE TO EMBRACE THEIR STRENGTHS AND OPPORTUNITIES. 15 15 189 915 0 0 17055812 20430376 860646 1138706 50918 41028 398742 188351 18366118 21798461 8640250 11253657 0 0 7130599 7790664 0 0 0 1698678 1969540 17469527 21013861 896591 784600 9104719 10023464 3585112 3932196 5519607 6091268 X EMPOWERING PEOPLE TO EMBRACE THEIR STRENGTHS AND OPPORTUNITIES. 0 0 8621451 7448784 0 EMERGENCY SERVICES:EMERGENCY SERVICES PROVIDE A VARIETY OF EMERGENCY NEEDS FOCUSING ON UTILITY, HOUSING, AND SUBSISTENCE COSTS. SERVICES PAYMENTS INCLUDE PAST DUE RENT, MORTGAGE, UTILITY, FOOD, DISASTER RECOVERY, AND PERSONAL CARE ITEMS. MANY OF THE CURRENT PROGRAMS OFFERED BY ICAP RECEIVED FUNDING THROUGH THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ("CARES") ACT TO PREVENT, PREPARE FOR, AND RESPOND TO THE COVID-19 PANDEMIC. THIS ALSO INCLUDES FUNDING UNDER THE AMERICAN RECOVERY PLAN ACT AND CORONAVIRUS RESPONSE AND RELIEF SUPPLEMENTAL APPROPRIATIONS. 4211720 20051 4036 EARLY CHILDHOOD EDUCATION:CHILDHOOD EDUCATION INCLUDES PROVIDING SERVICES TO PREGNANT MOTHERS, LOW-INCOME CHILDREN AND CHILDREN WITH DISABILITIES AGES 0-5. EMPHASIS IS PLACED ON PHYSICAL AND INTELLECTUAL DEVELOPMENT, NUTRITION, HEALTH AND SOCIAL RELATIONSHIPS. THE PROGRAM OFFERS CENTER-BASED AND HOME-BASED OPTIONS. THERE ARE CURRENTLY 165 & 210 FUNDED CHILDREN FOR EARLY HEAD START AND HEAD START RESPECTIVELY. 2140672 1295943 910873 FOOD PROGRAM: THE FOOD PROGRAM FOR 60'S PLUS DINING, OFFERS PERSONS AGE 60 AND ABOVE, A BALANCED MEAL TO HELP SENIOR ADULTS REMAIN HEALTHY AND INDEPENDENT THROUGH GOOD NUTRITION. THE PROGRAM PROVIDES FREE AND REDUCED MEALS TO ELDERLY INDIVIDUALS IN BOTH A CONGREGATE AND HOME DELIVERED SETTING. DINING SITES ARE LOCATED IN 26 COMMUNITIES, 45 SITES INCLUDING 9 CONGREGATE APARTMENT SITES. 60'S PLUS DINING SERVED 218,510 ELIGIBLE MEALS IN FISCAL YEAR 2022. UNDER THE FOOD PROGRAM FOR EARLY CHILDHOOD, CHILDREN ENROLLED IN THE PROGRAM RECEIVE FUNDING FOR A NUTRITIOUS AND BALANCED BREAKFAST, LUNCH, AND SNACK. 1416232 965687 0 HOMELESS HOUSING PROGRAMS 1364308 166452 202222 COMMUNITY SERVICE: THE COMMUNITY SERVICE PROGRAMS OFFER PERSONS OF ALL AGES SERVICES TO MEET THEIR NEEDS, INCLUDING ASSISTANCE WITH MONEY MANAGEMENT, INCOME TAX ASSISTANCE, SAVING PLANS, NUTRITION, ORAL HEALTH, SAFETY, SCHOOL SUPPLIES, YOUTH RECREATION, CLOTHING, EMERGENCY SERVICES, AND HOMELESSNESS. INFORMATION AND REFERRAL SERVICES TO OTHER FEDERAL, STATE, LOCAL AND PRIVATE PROGRAMS AND SERVICES ARE PROVIDED TO INDIVIDUALS TO MEET THEIR NEEDS MORE EFFECTIVELY. COMMUNITY SERVICE PROGRAMS PROMOTE SELF-SUFFICIENCY BY IDENTIFYING THE PARTICIPANTS GOALS, THE ACTIVITIES AND RESOURCES NEEDED TO REACH THOSE GOALS, AND THE TIMELINE FOR DOING SO. 1330711 966576 2220 WEATHERIZATION ENERGY ASSISTANCE 695737 389623 207706 HOUSING PROGRAMSTHE HOUSING PROGRAMS PROVIDE NO-INTEREST HOME REPAIR LOANS TO LOW-INCOME HOUSEHOLDS, PROVIDE DOWN PAYMENT ASSISTANCE, OFFER INFORMATION AND KNOWLEDGE ABOUT PURCHASING A HOME, TEACH HOMEOWNERS HOW TO REHAB THEIR EXISTING HOME, OFFER FAMILIES AN OPPORTUNITY TO WORK WITH OTHER FAMILIES TO BUILD THEIR OWN NEW HOME, HELP FAMILIES WITH CHILDREN WHO HAVE A POOR RENTAL HISTORY TO OBTAIN A SAFE AND AFFORDABLE HOME, OFFER EDUCATION AND COUNSELING TO FAMILIES WHO WANT TO PURCHASE A HOME, PROVIDE SECURITY DEPOSIT ASSISTANCE, AND INCLUDES HOUSING RENTALS. 39091 541 0 DISCRETIONARY 4846079 2488879 412148 19819922 1 1 0 0 0 0 0 0 1 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 703 0 189 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 X X KIMBERLY RASKE 6052566518 111 N VAN EPS AVENUE MADISON SD 57042 BONNIE DUFFY CHAIRPERSON 1.00 X X 0 0 0 JARED HYBERTSON VICE CHAIRPERSON 1.00 X X 0 0 0 ANNETTE MITCHELL SECRETARY/TREASURER 1.00 X X 0 0 0 ANGELA BOERSMA DIRECTOR (THRU JAN '22) 1.00 X 0 0 0 JESSICA HAAK LARSEN DIRECTOR 1.00 X 0 0 0 FRANCIS HASS DIRECTOR 1.00 X 0 0 0 BRENDA HANTEN DIRECTOR 2.00 X 0 0 0 NANCY MCCLANAHAN DIRECTOR 1.00 X 0 0 0 TARA MILLER DIRECTOR 1.00 X 0 0 0 JEFF NELSON DIRECTOR 1.00 X 0 0 0 YESENIA PARRA DIRECTOR 1.00 X 0 0 0 LEE ANN PIERCE DIRECTOR 1.00 X 0 0 0 LINDA SALMONSON DIRECTOR 1.00 X 0 0 0 JIM SCHMIDT DIRECTOR 1.00 X 0 0 0 DOUG STENGEL DIRECTOR 1.00 X 0 0 0 JESSICA TRAUNTER DIRECTOR 1.00 X 0 0 0 CYNTHIA DANNENBRING CHIEF EXECUTIVE OFF. (THRU JAN.'22) 40.00 X 144234 0 13861 ERIC KUNZWEILER CHIEF EXECUTIVE OFFICER 40.00 X 96899 0 12152 KIMBERLY RASKE CHIEF FINANCIAL OFFICER 40.00 X 115237 0 29375 MIKE ANDERSON CHIEF OPERATING OFFICER 40.00 X 74170 0 27053 ARLEEN WEERHEIM CHIEF OPERATING OFF. (THRU JAN.'22) 40.00 X 117866 0 12833 548406 0 95274 3 0 1 0 HEGG CONSTRUCTION 1300 W 57TH STREET SUITE 1 SIOUX FALLS SD 57108 BUILDING REPAIR 252079 TIM MARTENS 717 S WILLIAMS SIOUX FALLS SD 57104 WEATHERIZATION CONTRACTOR FOR CLIENTS 137833 DEAN LUKKES CONSTRUCTION 16026 426TH AVE BRADLEY SD 57217 WEATHERIZATION CONTRACTOR FOR CLIENTS 130018 GARY EMMETT 102 EAST 2ND STREET WHITE SD 57276 HOME REHAB CONTRACTOR FOR CLIENTS 104732 4 20309592 120784 42607 20430376 FOOD PROGRAM REVENUE 624200 910873 910873 HOUSING PROGRAM 624200 207706 207706 COMMUNITY ASSISTANCE PROGRAM 624200 13871 13871 EARLY CHILDHOOD EDUCATION 624200 4036 4036 WEATHERIZATION ASSISTANCE 624200 2220 2220 1138706 3084 3084 1772378 3551 1737180 805 35198 2746 37944 37944 188351 0 188351 188351 21798461 1327057 0 41028 3607 3607 11250050 11250050 609731 335853 273878 5342770 4823527 519243 116924 104358 12566 1234159 1159371 74788 487080 430849 56231 44635 32848 11787 6490 6490 192159 118265 73894 12188 12188 138090 105429 32661 17150 17150 274347 231865 42482 112613 108793 3820 126473 116518 9955 29164 29164 202795 202795 173039 134203 38836 EQUIPMENT & MAINTENANCE 440660 407548 33112 PROGRAM SUPPLIES 102299 102299 LICENSES & FEES 47743 47743 DUES & SUBSCRIPTIONS 27343 27124 219 22352 18375 3977 21013861 19819922 1193939 0 59691 90007 1772858 1564255 1144563 1195506 134526 148509 23279 33862 215549 224076 5801566 1608737 3125433 4192829 904795 942008 1724025 1632412 9104719 10023464 1323766 1216674 166620 104794 150934 726102 1943792 1884626 3585112 3932196 X 5387426 5963835 132181 127433 5519607 6091268 9104719 10023464 X 784600 -235800 22861 X 0 1 X 1 1 1 X 10083424 10328829 10924901 17055812 20430376 68823342 10083424 10328829 10924901 17055812 20430376 68823342 68823342 10030 23517 49694 56421 3084 142746 23303 200 10 23513 68989601 6345899 0.99760 0.99700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 449946 -77786 16714 3217 352229 397193 71995 15921 3321 449946 376534 38741 15205 2877 397193 384220 10130 15006 2810 376534 376514 1060 24284 14565 156 2917 384220 0.00000 1.00000 0.00000 1 0 352888 352888 3560277 677706 2882571 1623380 931031 692349 265021 265021 4192829 INVESTMENT IN AND NOTE RECEIVABLE FROM RELATED PARTY 1213503 DEVELOPER FEE RECEIVABLE 226176 INVESTMENT IN LIMITED PARTNERSHIP 192733 1632412 X PART IV, LINE 2B: THE ORGANIZATION HOLDS FUNDS IN A CUSTODIAL BANK ACCOUNT FOR THE HOMEOWNER AND ISSUES CHECKS ON THE HOMEOWNER'S BEHALF WHEN NEEDED FOR PRE-CONSTRUCTION AND CONSTRUCTION PAYMENTS. PART V, LINE 4: ICAP IS THE BENEFICIARY OF AN ENDOWMENT FUNDS WITH THE SIOUX FALLS AREA COMMUNITY FOUNDATION ("FOUNDATION") FOR THE PARTNERSHIP TO RAISE COMMUNITY CAPITAL DRIVE. DONORS HAVE CONTRIBUTED FUNDS TO BE PLACED IN A DESIGNATED ENDOWMENT IN THE NAME OF HEARTLAND HOUSE, A RAPID RE-HOUSING PROGRAM THAT IS RUN BY ICAP. PART X, LINE 2: THE ORGANIZATIONS ARE REQUIRED TO ASSESS WHETHER THEY ARE MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATIONS RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. 1 0 0 FOOD ASSISTANCE PROGRAM 7148 1254391 41552 CFSP DONOR PROVIDED FOOD CONTRIBUTION WEATHERIZATION ASSISTANCE 614 966576 HOUSING ASSISTANCE PROGRAMS 87 389623 HOMELESS ASSISTANCE PROGRAMS 839 965687 COMMUNITY ASSISTANCE SERVICES 3882 162845 EMERGENCY ASSISTANCE SERVICES 1497 7448784 CHILD EDUCATION ASSISTANCE 752 18996 1055 25% FOR HS-EHS FOOD, PHYSICALS, INTERPRETING, DENTAL, CHILDCARE DISCRETIONARY ASSISTANCE 6 541 PART I, LINE 2: THE ORGANIZATION HAS MANY POLICIES AND PROCEDURES IN PLACE TO MONITOR THE DISTRIBUTION AND USE OF FUNDS. ELIGIBILITY FOR DISTRIBUTION IS DETERMINED THROUGH INTAKE PROCEDURES WHERE INCOME AND NEED IS VERIFIED. REQUIRED DOCUMENTATION IS OBTAINED FOR PAYMENT PROCESSING BY THE COMMUNITY SERVICE WORKER OR CASE WORKER WHO THEN SIGNS THE APPLICATION. THE SUPERVISOR THEN APPROVES THE APPLICATION FOR PROCESSING. FOR OTHER PROGRAMS, PURCHASE ORDERS OR CONTRACTS AND SUPPORTING DOCUMENTATION ARE REQUIRED FOR ALL PAYMENTS, WHICH ARE SIGNED BY PROGRAM MANAGERS OR DESIGNEES. ICAP FOLLOWS THE PROCUREMENT STANDARDS PROPOSED BY REGULATIONS. IN ADDITION, THE ORGANIZATION HAS ITS PROGRAMS MONITORED BY FUNDING SOURCES AND ANNUALLY HAS A SINGLE AUDIT (PREVIOUSLY KNOWN AS A-133 AUDIT). X X 0 0 0 0 0 0 0 0 0 CYNTHIA DANNENBRING CHIEF EXECUTIVE OFF. (THRU JAN.'22) 144141 0 0 0 93 0 4650 0 9211 0 158095 0 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS REVIEW AND APPROVE THE EXECUTIVE DIRECTORS COMPENSATION IN ADDITION TO THE WAGE SCALE USED FOR ALL STAFF. X 1 41552 DONOR PROVIDED X SUPPLIES 1 1055 DONOR PROVIDED 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION KEEPS TRACK OF CONTRIBUTIONS THROUGH FEDERAL GRANT REPORTING. FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER REVIEW THE 990 IN DETAIL. AFTER THEIR REVIEW, THE 990 IS PROVIDED TO EACH BOARD MEMBER. THE CHIEF EXECUTIVE OFFICER AND/OR CHIEF FINANCIAL OFFICER WILL ADDRESS ANY QUESTIONS OR CONCERNS FROM BOARD MEMBERS. WHETHER PRESENTED IN A BOARD MEETING OR NOT, THE 990 IS NOT FILED UNTIL EACH BOARD MEMBER HAS BEEN GIVEN A COPY OF IT AND GIVEN AMPLE TIME TO REVIEW IT. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES MUST AVOID ACTIVITIES OR RELATIONSHIPS THAT CONFLICT WITH THE ORGANIZATION'S INTERESTS OR ADVERSELY AFFECT THE ORGANIZATION'S REPUTATION. EMPLOYEES MUST DISCLOSE ACTUAL OR POTENTIAL CONFLICTS TO THE CHIEF EXECUTIVE OFFICER AS SOON AS THEY BECOME AWARE OF THEM. FAILURE TO MAKE REQUIRED DISCLOSURES OR RESOLVE CONFLICTS OF INTEREST SATISFACTORILY CAN RESULT IN DISCIPLINE UP TO AND INCLUDING TERMINATION OF EMPLOYMENT. ALL BOARD MEMBERS ARE REQUIRED TO CERTIFY BY SIGNATURE THAT THEY UNDERSTAND AND AGREE TO ABIDE BY THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. ANY POTENTIAL CONFLICTS ARE TO BE REPORTED TO THE CHIEF OPERATING OFFICER. POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED AT THE BOARD LEVEL. DEPENDING ON THE NATURE AND SEVERITY OF THE CONFLICT, THE BOARD MEMBER WILL EITHER ABSTAIN FROM VOTING ON THE MATTER AT HAND OR BE DISMISSED FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 A WAGE COMPARABILITY STUDY WAS DONE IN 2021 FOR ALL STAFF. A COMPARABILITY STUDY IS DONE EVERY THREE YEARS. ALL STAFF MEMBERS HAVE A PERFORMANCE EVALUATION ANNUALLY. WAGE SCALE ADJUSTMENTS ARE DETERMINED FOR ALL STAFF BY THE FULL BOARD. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE CHIEF EXECUTIVE OFFICER COMPENSATION IN ADDITION TO THE WAGE SCALE USED FOR ALL STAFF. FORM 990, PART VI, SECTION C, LINE 19 THE AUDIT, 990, AND ANNUAL REPORT ARE POSTED ON OUR WEBSITE. FORM 990, PART XI, LINE 9: ACCRUED INTEREST RECEIVABLE 22,861. LACEY VILLAGE LLC 111 N VAN EPS MADISON SD 57042 844551857 LOW INCOME HOUSING - HUD SD 0 192733 INTER-LAKES COMMUNITY ACTION PARTNERSHIP HORIZON PLACE APARTMENTS LIMITED PARTNERSHIP 111 N VAN EPS MADISON SD 57042 384026716 LOW INCOME HOUSING - HUD SD INTER-LAKES COMMUNITY ACTION PARTNERSHIP INC RELATED 1 292397 0 1 0.00010 LACEY VILLAGE TOWNHOMES LIMITED PARTNERSHIP 111 N VAN EPS MADISON SD 57042 844466832 LOW INCOME HOUSING - HUD SD INTER-LAKES COMMUNITY ACTION PARTNERSHIP INC RELATED -103 544143 0 1 0.00010 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 HORIZON PLACE APARTMENTS LIMITED PARTNERSHIP D 1213503 YEAR-END LOAN BALANCE HORIZON PLACE APARTMENTS LIMITED PARTNERSHIP D 94926 DEVELOPMENT FEE RECEIVABLE LACEY VILLAGE TOWNHOMES LIMITED PARTNERSHIP D 131250 DEVELOPMENT FEE RECEIVABLE