2020-02-14T14:40:22-06:00 2019-09-30 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2018-10-01 460282131 INTER-LAKES COMMUNITY ACTION PARTNERSHIP INC INTE 6052566518 PO BOX 268 MADISON SD 57042 CYNTHIA DANNENBRING EXECUTIVE DIRECTOR 6052566518 2020-02-12 1 MICHAEL J PETERSON CPA P01833529 2187224705 2020-02-06 216.54.158.12 2020-02-12 17:10:19 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9747BB8E0DC0E78824B7C9EDF76D609BB7F00C05 2018 2020-09-23 17:36:50Z CYNTHIA DANNENBRING PO BOX 268 MADISON SD 57042 12019343 0 9365 X WWW.INTERLAKESCAP.COM X 1966 SD OPERATE PROGRAMS TO ALLEVIATE POVERTY & ENHANCE THE HEALTH & WELL-BEING OF THE PUBLIC. 39 39 197 925 0 0 10083424 10328829 944021 856879 4495 -190603 185762 497678 11217702 11492783 2646951 2421561 0 0 6612274 6741684 0 0 0 1931301 2064132 11190526 11227377 27176 265406 7773341 7822126 3645069 3403624 4128272 4418502 X INTER-LAKES COMMUNITY ACTION PARTNERSHIP EMPOWERS PEOPLE TO LIVE, NOT JUST SURVIVE. 0 0 4438913 13088 12938 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. 1559796 955141 677258 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 31 COMMUNITIES, 50 SITES INCLUDING 9 CONGREGATE APARTMENT SITES. 60'S PLUS DINING SERVED 182,157 ELIGIBLE MEALS IN FISCAL YEAR 2019. UNDER THE FOOD PROGRAM FOR EARLY CHILDHOOD, CHILDREN ENROLLED IN THE PROGRAM RECEIVE FUNDING FOR A NUTRITIOUS AND BALANCED BREAKFAST, LUNCH, AND SNACK. 1327621 137925 171035 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. 981755 462475 43480 HOMELESS ASSISTANCE PROGRAMS 527724 244245 23785 HOUSING PROGRAMS 767153 520686 1380 WEATHERIZATION ASSISTANCE 545736 518 78724 TRANSIT PROGRAMS 89340 80 28948 DISCRETIONARY 90591 87403 EMERGENCY SERVICES 3002299 1315407 176317 10328629 1 1 0 0 0 0 0 0 1 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 161 0 1 197 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 39 39 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 JAMES ADAMSON DIRECTOR (THRU NOVEMBER) 1.00 X 0 0 0 JEFF BARTH DIRECTOR 1.00 X 0 0 0 MIKE BARTLEY DIRECTOR (THRU NOVEMBER) 1.00 X 0 0 0 WANDA BETHKE DIRECTOR 1.00 X 0 0 0 ANGELA BOERSMA DIRECTOR 1.00 X 0 0 0 RONALD BOONE DIRECTOR 1.00 X 0 0 0 MARTHA BURKS DIRECTOR 1.00 X 0 0 0 JUDY CROSS DIRECTOR 1.00 X 0 0 0 JERRY DOYLE DIRECTOR (THRU NOVEMBER) 1.00 X 0 0 0 RHONDA EIDET DIRECTOR 1.00 X 0 0 0 JENNIFER ESCULANO DIRECTOR (THRU NOVEMBER) 1.00 X 0 0 0 ROBYN FLICKINGER DIRECTOR (THRU NOVEMBER) 1.00 X 0 0 0 JESSICA HAAK DIRECTOR 1.00 X 0 0 0 BILL HANSEN DIRECTOR (THRU JULY) 1.00 X 0 0 0 FRANCIS HASS DIRECTOR 1.00 X 0 0 0 CRAIG HOWELL DIRECTOR 1.00 X 0 0 0 JARED HYBERTSON DIRECTOR 1.00 X 0 0 0 KRISTEN INTERMILL DIRECTOR 1.00 X 0 0 0 JIM IVERSON DIRECTOR 1.00 X 0 0 0 BRANDY JENSEN DIRECTOR 1.00 X 0 0 0 DARRELL KIRBY DIRECTOR (THRU JULY) 1.00 X 0 0 0 BRITTANY KLOPF DIRECTOR (THRU JULY) 1.00 X 0 0 0 MARY LEARY DIRECTOR (THRU NOVEMBER) 1.00 X 0 0 0 AUDREY LEMBKE DIRECTOR (THRU MARCH) 1.00 X 0 0 0 STAN LIECHTI DIRECTOR 1.00 X 0 0 0 NANCY MCCLANAHAN DIRECTOR 1.00 X 0 0 0 CHUCK MELHBRECH DIRECTOR 1.00 X 0 0 0 JEFF NELSON DIRECTOR 1.00 X 0 0 0 BILL NIBBELINK DIRECTOR 1.00 X 0 0 0 SHARON PETERSON DIRECTOR 1.00 X 0 0 0 DENISE PICKNER DIRECTOR 1.00 X 0 0 0 STACEY PIPER DIRECTOR 1.00 X 0 0 0 ALEX PROTSCH DIRECTOR 1.00 X 0 0 0 STEVEN RHODY DIRECTOR 1.00 X 0 0 0 LELAND ROE DIRECTOR 1.00 X 0 0 0 LINDA SALMONSON DIRECTOR 1.00 X 0 0 0 JOHN SCHIEFELBEIN DIRECTOR 1.00 X 0 0 0 JIM SCHMIDT DIRECTOR 1.00 X 0 0 0 TERESA SKAARER DIRECTOR 1.00 X 0 0 0 DENNIS SLAUGHTER DIRECTOR 1.00 X 0 0 0 DOUG STENGEL DIRECTOR 1.00 X 0 0 0 CHAD THOMAS DIRECTOR 1.00 X 0 0 0 JESSICA TRAUNTER DIRECTOR 1.00 X 0 0 0 CHRISTIAN WESELOH DIRECTOR 1.00 X 0 0 0 DELMER WOLKOW DIRECTOR 1.00 X 0 0 0 ANNETTE MITCHELL CHAIRMAN 1.00 X X 0 0 0 BONNIE DUFFY VICE CHAIRMAN 1.00 X X 0 0 0 BRENDA HANTEN SECRETARY 2.00 X X 0 0 0 DENNIS WEELDREYER TREASURER 1.00 X X 0 0 0 CYNTHIA DANNENBRING EXECUTIVE DIRECTOR 40.00 X 141407 0 13331 KIMBERLY RASKE FISCAL DIRECTOR 40.00 X 96987 0 18539 ARLEEN WEERHEIM DEPUTY DIRECTOR 40.00 X 102650 0 13126 341044 0 44996 2 0 1 0 TIM MARTENS 717 S WILLIAMS SIOUX FALLS SD 57104 WEATHERIZATION CONTRACTS FOR CLIENTS 118729 GARY EMMETT CONSTRUCTION 102 EAST 2ND STREET WHITE SD 57276 CONSTRUCTION 104060 2 36709 10066500 225620 51882 10328829 FOOD PROGRAM REVENUE 624200 677258 677258 TRANSPORTATION PROGRAM REVENUE 624200 78724 78724 HOMELESSNESS PROGRAM REVENUE 624200 43480 43480 DISCRETIONARY PROGRAM REVENUE 624200 28948 28948 HOUSING PROGRAM REVENUE 624200 3124 3124 25345 25345 856879 23517 23517 67096 230821 59797 452240 7299 -221419 -214120 -214120 1761 36709 14523 -12762 -12762 160008 0 160008 160008 DEVELOPER FEE INCOME 900099 350232 350232 GAIN FROM INSURANCE CLAIM 900099 200 200 350432 11492783 1016887 0 147067 12730 12730 2408831 2408831 383999 342945 41054 4711124 4209192 501932 107316 92763 14553 1074500 962388 112112 464745 427950 36795 39450 38807 643 2446 2446 280566 225426 55140 18299 18274 25 136157 106654 29503 14198 14065 133 277746 239636 38110 128161 121223 6938 140632 138476 2156 45617 45617 176833 176833 195258 183257 12001 EQUIPMENT & MAINTENANCE 240979 204485 36494 PROGRAM SUPPLIES 153654 152887 767 LICENSES & FEES 99735 99735 FOOD EXPENSE 55063 55063 59338 51392 7946 11227377 10328629 898748 0 46651 45268 1286883 1464937 601357 663628 186967 168279 7797 7250 164265 150454 4749543 1640341 3607677 3109202 621744 642365 1250000 1570743 7773341 7822126 923696 928808 89161 100158 147977 55789 2477235 2318869 7000 0 3645069 3403624 X 3432361 4337502 200624 81000 495287 0 4128272 4418502 7773341 7822126 X 265406 4163 20661 X 0 1 X 1 1 1 X 9329754 9380521 9434732 10083424 10328829 48557260 9329754 9380521 9434732 10083424 10328829 48557260 48557260 3975 5036 4960 10030 23517 47518 15708 1210 6580 23303 200 47001 48651779 5551374 0.99810 0.99840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 384220 10130 15006 2810 376534 376514 1060 24284 14565 156 2917 384220 351524 42151 14292 2869 376514 331387 25 37100 14264 2724 351524 359695 -11187 14069 3053 331387 0.00000 1.00000 0.00000 1 0 345938 345938 2901465 444386 2457079 1422510 1195955 226555 79630 79630 3109202 INVESTMENT IN AND NOTE RECEIVABLE FROM RELATED PARTY 1220000 DEVELOPER FEE RECEIVABLE 350232 INVESTMENT IN LIMITED PARTNERSHIP 511 1570743 X 11565741 4163 36057 35184 75404 11490337 2446 2446 11492783 11275511 36057 14523 50580 11224931 2446 2446 11227377 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 ORGANIZATION ASSESSES WHETHER IT IS 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 FINANCIAL STATEMENTS. THE ORGANIZATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 14,523. ACCRUED INTEREST RECEIVABLE 20,661. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 14,523. GIVE TO THE HEART 38470 36709 1761 1193 250 13080 38470 36709 1761 1193 250 13080 14523 -12762 1 RURAL OFFICE OF COMMUNITY SERVICE 106 WEST AVE SW WAGNER SD 57380 460365648 501(C)(3) 5950 VOLUNTEER INCOME TAX ASSISTANCE VITA MATCHING GRANT PROGRAM WESTERN SOUTH DAKOTA COMMUNITY ACTION PROGRAM 1844 LOMBARDY DR RAPID CITY SD 57701 460281029 501(C)(3) 6780 VOLUNTEER INCOME TAX ASSISTANCE VITA MATCHING GRANT PROGRAM 2 0 FOOD ASSISTANCE PROGRAM 3092 913435 41706 CFSP DONOR PROVIDED FOOD COMMODITY WEATHERIZATION ASSISTANCE 379 520686 HOUSING ASSISTANCE PROGRAMS 159 244245 HOMELESS ASSISTANCE PROGRAMS 715 462475 COMMUNITY ASSISTANCE SERVICES 3591 125195 EMERGENCY ASSISTANCE SERVICES 311 87403 CHILD EDUCATION ASSISTANCE 480 9816 3272 25% FOR HS-EHS FOOD, PHYSICALS, INTERPRETING, DENTAL, CHILDCARE DISCRETIONARY ASSISTANCE 1 80 TRANSIT SERVICES 1361 518 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 X 0 0 0 0 0 0 0 0 0 CYNTHIA DANNENBRING EXECUTIVE DIRECTOR 141178 0 0 0 229 0 4242 0 9089 0 154738 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 41706 DONOR PROVIDED X HEAD START/EARLY HEAD START SUPPLIES 1 10132 PART FEDERAL/COUNTY 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 EXECUTIVE DIRECTOR AND FINANCE DIRECTOR REVIEW THE 990 IN DETAIL. AFTER THEIR REVIEW, THE 990 IS PROVIDED TO EACH BOARD MEMBER. THE EXECUTIVE DIRECTOR AND/OR FINANCE DIRECTOR 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 EXECUTIVE DIRECTOR 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 DEPUTY DIRECTOR. 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, BASED ON INFORMATION PROVIDED BY THE PERSONNEL COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ACRRUED INTEREST RECEIVABLE 20,661. 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 -65 726178 0 1 0.00010 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 HORIZON PLACE APARTMENTS LIMITED PARTNERSHIP D 1220000 END OF YEAR LOAN BALANCE HORIZON PLACE APARTMENTS LIMITED PARTNERSHIP D 350232 DEVELOPMENT FEE RECEIVABLE