2022-02-24T08:08:34-06:00 2021-09-30 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2020-10-01 460282131 INTER-LAKES COMMUNITY ACTION PARTNERSHIP INC INTE 6052566518 PO BOX 268 MADISON SD 57042 ERIC KUNZWEILER CHIEF EXECUTIVE OFFICER 6052566518 2022-02-23 1 ERIC KUNZWEILER 999009999 MICHAEL J PETERSON CPA P01833529 2187224705 2022-02-23 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ERIC KUNZWEILER PO BOX 268 MADISON SD 57042 19136822 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 15 205 950 0 0 10924901 17055812 1096809 860646 51616 50918 166390 398742 12239716 18366118 3344904 8640250 0 0 7049435 7130599 0 0 0 1678790 1698678 12073129 17469527 166587 896591 8045005 9104719 3447781 3585112 4597224 5519607 X EMPOWERING PEOPLE TO EMBRACE THEIR STRENGTHS AND OPPORTUNITIES. 0 0 5861187 5396884 9342 EMERGENCY RENTAL ASSISTANCE :THIS PROGRAM ASSISTS INDIVIDUALS WITH PAYMENT OF RENT, OVERDUE RENT, UTILITY PAYMENTS AND OTHER PAYMENTS RELATED TO HOUSING IN ORDER TO AVOID EVICTION OR INTERRRUPTION OF UTILITY SERVICES DUE TO THE COVID-19 PANDEMIC. 4472429 19226 3614 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 180 & 210 FUNDED CHILDREN FOR EARLY HEAD START AND HEAD START RESPECTIVELY. 1857802 1169618 793536 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 27 COMMUNITIES, 46 SITES INCLUDING 9 CONGREGATE APARTMENT SITES. 60'S PLUS DINING SERVED 218,510 ELIGIBLE MEALS IN FISCAL YEAR 2021. UNDER THE FOOD PROGRAM FOR EARLY CHILDHOOD, CHILDREN ENROLLED IN THE PROGRAM RECEIVE FUNDING FOR A NUTRITIOUS AND BALANCED BREAKFAST, LUNCH, AND SNACK. 1433404 216212 168748 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. 1409050 993035 0 HOMELESS ASSISTANCE PROGRAMS 795386 524527 2885 WEATHERIZATION ASSISTANCE 574567 319941 4062 HOUSING PROGRAMS 28823 807 33441 DISCRETIONARY 4241230 2054522 209136 16432648 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 561 0 205 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 ANNETTE MITCHELL CHAIRMAN 1.00 X X 0 0 0 BONNIE DUFFY VICE CHAIRMAN 1.00 X X 0 0 0 BRENDA HANTEN SECRETARY/TREASURER 2.00 X X 0 0 0 ANGELA BOERSMA DIRECTOR 1.00 X 0 0 0 JESSICA HAAK DIRECTOR 1.00 X 0 0 0 FRANCIS HASS DIRECTOR 1.00 X 0 0 0 JARED HYBERTSON DIRECTOR 1.00 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 DENISE PICKNER DIRECTOR (THRU MARCH) 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 OFFICER 40.00 X 155753 0 13672 KIMBERLY RASKE CHIEF FINANCIAL OFFICER 40.00 X 102495 0 35295 ARLEEN WEERHEIM CHIEF OPERATING OFFICER 40.00 X 113932 0 12476 372180 0 61443 3 0 1 0 GARY EMMET 102 EAST 2ND STREET WHITE SD 57276 HOME REHAB CONTRACT FOR CLIENTS 101247 TIM MARTENS 717 S WILLIAMS SIOUX FALLS SD 57104 WEATHERIZATION CONTRACT FOR CLIENTS 101220 2 16864479 191333 44755 17055812 FOOD PROGRAM REVENUE 624200 793536 793536 DISCRETIONARY PROGRAM REVENUE 624200 33441 33441 COMMUNITY ASSISTANCE PROGRAM 624200 13766 13766 EMERGENCY RENTAL ASSISTANCE 624200 9342 9342 HOUSING PROGRAM 624200 4062 4062 6499 6499 860646 56421 56421 752476 12725 699205 71499 53271 -58774 -5503 -5503 154982 0 154982 154982 DEVELOPER FEE INCOME 900099 243750 243750 GAIN ON INSURANCE CLAIM 900099 10 10 243760 18366118 1015628 0 294678 7965 7965 8632285 8632285 435391 384016 51375 5036154 4430315 605839 110228 93797 16431 1073138 977361 95777 475688 430831 44857 40848 1320 39528 4538 4538 163018 138018 25000 17787 17295 492 160109 122614 37495 14870 14658 212 261675 218918 42757 82415 82311 104 81818 80312 1506 40793 40793 136087 136087 151112 120664 30448 EQUIPMENT & MAINTENANCE 389519 349446 40073 PROGRAM SUPPLIES 76824 76570 254 LICENSES & FEES 49656 49656 FOOD EXPENSE 1658 1658 25951 25758 193 17469527 16432648 1036879 0 45885 59691 1529718 1772858 546888 1144563 143659 134526 5039 23279 246697 215549 4637517 1512084 3098676 3125433 685164 904795 1743279 1724025 8045005 9104719 900579 1323766 138347 166620 155628 150934 2253227 1943792 3447781 3585112 X 4494479 5387426 102745 132181 4597224 5519607 8045005 9104719 X 896591 6568 19224 X 0 1 X 1 1 1 X 9434732 10083424 10328829 10924901 17055812 57827698 9434732 10083424 10328829 10924901 17055812 57827698 57827698 4960 10030 23517 49694 56421 144622 6580 23303 200 10 30093 58002413 6083056 0.99700 0.99750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 397193 71995 15921 3321 449946 376534 38741 15205 2877 397193 384220 10130 15006 2810 376534 376514 1060 24284 14565 156 2917 384220 351524 42151 14292 2869 376514 0.00000 1.00000 0.00000 1 0 311288 311288 2901465 588857 2312608 1194065 923227 270838 230699 230699 3125433 INVESTMENT IN AND NOTE RECEIVABLE FROM RELATED PARTY 1228044 DEVELOPER FEE RECEIVABLE 303199 INVESTMENT IN LIMITED PARTNERSHIP 192782 1724025 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 WESTERN SOUTH DAKOTA COMMUNITY ACTION PROGRAM 1844 LOMBARDY DR RAPID CITY SD 57701 460281029 501(C)(3) 7965 VOLUNTEER INCOME TAX ASSISTANCE VITA MATCHING GRANT PROGRAM 1 FOOD ASSISTANCE PROGRAM 3560 1127302 42316 CFSP DONOR PROVIDED FOOD CONTRIBUTION WEATHERIZATION ASSISTANCE 410 524527 HOUSING ASSISTANCE PROGRAMS 94 319941 HOMELESS ASSISTANCE PROGRAMS 907 993035 COMMUNITY ASSISTANCE SERVICES 3876 208247 EMERGENCY ASSISTANCE SERVICES 790 5396884 CHILD EDUCATION ASSISTANCE 635 16787 2439 25% FOR HS-EHS FOOD, PHYSICALS, INTERPRETING, DENTAL, CHILDCARE DISCRETIONARY ASSISTANCE 18 807 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 OFFICER 155524 0 0 0 229 0 4673 0 8999 0 169425 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 42316 DONOR PROVIDED X SUPPLIES 1 2439 DONOR PROVIDED 0 0 1 0 PART I, COLUMN (B): THE ORGANIZAITON 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 2019 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 19,224. LACEY VILLAGE LLC 111 N VAN EPS MADISON SD 57042 844551857 LOW INCOME HOUSING - HUD SD 0 192782 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 -30 456348 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 192782 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 1228044 END OF YEAR LOAN BALANCE HORIZON PLACE APARTMENTS LIMITED PARTNERSHIP D 171949 DEVELOPMENT FEE RECEIVABLE LACEY VILLAGE TOWNHOMES LIMITED PARTNERSHIP D 131250 DEVELOPMENT FEE RECEIVABLE