2014-09-02T13:22:24-05:00 2013-12-31 310800053 CLARK SCHAEFER HACKETT & CO 14 E MAIN STREET SUITE 500 SPRINGFIELD OH 45502 990 2013-01-01 310709198 COMMUNITY ACTION PARTNERSHIP OF THE GREATER DAYTON AREA COMM 9373415000 719 SOUTH MAIN STREET DAYTON OH 454022709 STEPHEN V PIPENGER VICE PRESIDENT, CFO 9373415000 2014-08-20 1 DARRIN SPITZER P01399907 9373992000 2014-08-20 2013 2015-11-30 17:44:51Z STEPHEN V PIPENGER 719 SOUTH MAIN STREET DAYTON OH 454022709 12052414 0 X WWW.CAP-DAYTON.ORG X 1965 OH THE ORGANIZATION'S MISSION IS TO WORK WITH LOCAL COMMUNITIES TO ELIMINATE THE CAUSES AND CONDITIONS OF POVERTY AND TO PROMOTE INDIVIDUAL INDEPENDENCE AND SELF-SUFFICIENCY. 21 21 220 233 0 0 13772122 11026741 538036 102904 457263 471461 299788 451308 15067209 12052414 4782507 3708598 0 0 6233231 5226796 0 0 61717 4232086 3355670 15247824 12291064 -180615 -238650 9383238 8998992 6249714 6104118 3133524 2894874 X THE ORGANIZATION'S MISSION IS TO WORK WITH LOCAL COMMUNITIES TO ELIMINATE THE CAUSES AND CONDITIONS OF POVERTY AND TO PROMOTE INDIVIDUAL INDEPENDENCE AND SELF-SUFFICIENCY. 0 1 7010626 3611642 12529 WEATHERIZATION PROGRAM: THE HOME WEATHERIZATION ASSISTANCE PROGRAM (HWAP) IS A NO COST ASSISTANCE PROGRAM DESIGNED TO INCREASE ENERGY EFFICIENCY OF DWELLINGS OWNED OR OCCUPIED BY INCOME-ELIGIBLE HOUSEHOLDS. THE GOAL IS TO REDUCE THEIR ENERGY EXPENDITURES AND TO IMPROVE THEIR OVERALL HEALTH AND SAFETY. HWAP PROMOTES ENERGY EFFICIENCY, BY PROVIDING SERVICES THAT INCLUDE INSULATION, DUCT SEALING, WEATHER STRIPPING AND HEATING SYSTEMS UPGRADES. THIS PROGRAM IS FEDERALLY FUNDED BY THE U.S. DEPARTMENT OF ENERGY AND IS PROVIDED FOR CUSTOMERS, WHOSE ANNUAL HOUSEHOLD INCOME IS AT OR BELOW 200% OF THE FEDERAL POVERTY GUIDELINES. AFTER WEATHERIZATION, HOUSEHOLDS THAT HEAT WITH NATURAL GAS REDUCE SPACE HEATING CONSUMPTION BY AN AVERAGE OF 24.7%, AND ELECTRICALLY HEATED HOMES DECREASE THEIR USAGE ON AN AVERAGE OF 13%. HWAP SERVICES REDUCED THE PERCENTAGE OF THE UTILITY BILLS THAT THEIR CUSTOMERS PAY. IN ADDITION, THE RATE OF UTILITY SERVICES DISCONNECTIONS FOR THIS GROUP WAS DECREASED BY 50%. IN 2013, COMMUNITY ACTION PARTNERSHIP PROVIDED 1,287 HOUSEHOLDS IN AUGLAIZE, BUTLER, DARKE, GREENE, MERCER, MONTGOMERY, PREBLE AND WARREN COUNTIES WITH WEATHERIZATION SERVICES. CRAIG IDLE, THE COMMUNITY ACTION PARTNERSHIP QUALITY CONTROL DIRECTOR FOR THE HOME WEATHERIZATION ASSISTANCE PROGRAM, WAS CHOSEN TO SERVE ON THE OHIO WEATHERIZATION STATE TECHNICAL SUBCOMMITTEE. THE GROUP IS RESPONSIBLE FOR EVALUATING THE PROGRAM STANDARDS SET FORTH BY THE U.S. DEPARTMENT OF ENERGY. THIS COMMITTEE WILL EXAMINE WAYS TO IMPROVE OHIO'S WEATHERIZATION PROGRAM. HE WAS THE FIRST CAP EMPLOYEE SELECTED TO SERVE ON THIS IMPORTANT COMMITTEE. THE HOME ENERGY ASSISTANCE PROGRAM PROVIDES FOR A ONE-TIME EMERGENCY PAYMENT PER SEASON OF UP TO $175 TO LOW-INCOME HOUSEHOLDS FOR THE PURPOSE OF MAINTAINING, RESTORING OR INITIATING UTILITY SERVICE, OR UP TO $750 FOR OBTAINING BULK FUEL FOR HEATING IN WINTER MONTHS. DURING THE SUMMER, A ONE-TIME PAYMENT ASSISTANCE OF UP TO $175 IS PROVIDED FOR ELECTRIC BILL PAYMENT UNDER LIMITED CIRCUMSTANCES, WHICH INCLUDE PERSONS 60 YEARS OF AGE AND OLDER AND THOSE THAT HAD A MEDICAL CONDITION AND COULD BENEFIT FROM AIR-CONDITIONING. INCOME ELIGIBILITY FOR BOTH THE WINTER AND SUMMER CRISIS PROGRAMS WAS 200% OF THE FEDERAL POVERTY LEVEL. 1621583 35066 28533 COMMUNITY SERVICES BLOCK GRANT PROGRAM: THE COMMUNITY SERVICES BLOCK GRANT (CSBG) PROGRAM PROVIDES A VARIETY OF SERVICES AIMED AT ASSISTING WITH BASIC NEEDS AND MOVING INDIVIDUALS AND FAMILIES ON THE ROAD TO BECOMING SELF-SUFFICIENT. THE PROGRAM IS DESIGNED TO PROVIDE FOR MAXIMUM FLEXIBILITY TO MEET LOCALLY DEFINED NEEDS. IN 2013, CSBG SERVICES WERE PROVIDE TO HOUSEHOLDS WITH INCOMES UP TO 125% OF THE FEDERAL POVERTY GUIDELINES. ACTIVITIES THAT WERE PROVIDED INCLUDED ADVOCACY, INFORMATION AND REFERRAL, CASE MANAGEMENT SERVICES, COMPUTER LITERACY TRAINING, MICRO-ENTERPRISE BUSINESS AND DEVELOPMENT TRAINING, INCOME TAX FILING, TRANSPORTATION SERVICES, TRANSITIONAL HOUSING, HOME FORECLOSURE COUNSELING ASSISTANCE, FIRST-TIME HOME BUYING COUNSELING, JOB READINESS TRAINING AND PLACEMENT AND YOUTH PROGRAMMING. IN ADDITION, WORK AND INTERVIEW CLOTHING, SHOES AND EMPLOYMENT DOCUMENTATION (I.E.: STATE IDENTIFICATION AND/OR BIRTH CERTIFICATES) WERE PROVIDED WITH CSBG FUNDS. 765881 45760 5034 HOUSING ASSISTANCE: COMMUNITY ACTION PARTNERSHIP STRATEGICALLY DEVELOPED AND IMPLEMENTED A PLAN FOR THE OWNERSHIP AND MANAGEMENT OF ITS TAX CREDIT PROPERTIES IN DARKE AND PREBLE COUNTIES. STAFF WAS TRAINED TO TAKE OVER THE FISCAL, COMPLIANCE AND PROJECT MANAGEMENT OF THE PROPERTIES. 1899812 16130 508116 OTHER PROGRAM SERVICES INCLUDE: CHILD EDUCATION, TRANSPORTATION PROGRAMS, EMPLOYMENT PROGRAMS AND OTHER. COMMUNITY ACTION PARTNERSHIP'S YOUTH EMPOWERMENT CENTER (YEC) AND ITS COMMUNITY GARDEN EACH WON BEST PRACTICE AWARDS FROM THE OHIO ASSOCIATION OF COMMUNITY ACTION AGENCIES (OACAA). THE YEC RECEIVED ITS AWARD FOR SKILL BUILDING, HOMEWORK HELP, COMMUNITY SERVICES AND VARIOUS CULTURALLY ENRICHING ACTIVITIES FOR YOUTHS AGES SEVEN THROUGH 18, THAT CAN BE REPLICATED THROUGH THE STATE. YEC'S COMMUNITY GARDEN WAS ALSO HONORED FOR IMPLEMENTING AN EDUCATIONAL PROGRAM ON GROWING AND EATING HEALTHY FOODS BY YOUTH IN AN URBAN SETTING. 1899812 16130 508116 11297902 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 130 0 1 220 1 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X STEPHEN V PIPENGER 9373415000 719 SOUTH MAIN STREET DAYTON OH 45402 REVEREND WAYNE MORRISON BOARD CHAIR 1.00 X X 0 0 0 JOHN GILMORE SECRETARY 1.00 X X 0 0 0 DIANE DELAPLANE TREASURER 1.00 X X 0 0 0 BOB ALEXANDER DIRECTOR 1.00 X 0 0 0 TRESA ARNOLD DIRECTOR 1.00 X 0 0 0 RONNIE BRYANT DIRECTOR 1.00 X 0 0 0 BARBARA FEE DIRECTOR 1.00 X 0 0 0 CYNTHIA FERGUSON DIRECTOR 1.00 X 0 0 0 MICHELLE JONES DIRECTOR 1.00 X 0 0 0 KENTON HILL DIRECTOR 1.00 X 0 0 0 KAREN JACKSON DIRECTOR 1.00 X 0 0 0 BETSY MARSHALL DIRECTOR 1.00 X 0 0 0 DEAN LOVELACE DIRECTOR 1.00 X 0 0 0 LINDA ODA DIRECTOR 1.00 X 0 0 0 JAMES PHIPPS DIRECTOR 1.00 X 0 0 0 REX ROBINSON DIRECTOR 1.00 X 0 0 0 TAWANA THOMAS DIRECTOR 1.00 X 0 0 0 ROBERTA WARNER DIRECTOR 1.00 X 0 0 0 WALTER SANTO LANDERER II DIRECTOR 1.00 X 0 0 0 SANDY SMOOT DIRECTOR 1.00 X 0 0 0 DWAYNE WOODS DIRECTOR 1.00 X 0 0 0 JOHN T DONNELLAN PRESIDENT AND CEO 40.00 X 105697 0 1057 STEPHEN V PIPENGER VP AND CFO 40.00 X 96594 0 966 202291 0 2023 1 0 0 0 FOX AIR 5652 WADSWORTH ROAD DAYTON OH 45414 WEATHERIZATION SERVICES 427602 LINKED TECHNOLOGIES INC 3183 S BEAVER VU DRIVE BEAVERCREEK OH 45434 IT SERVICES 126862 2 7650097 3376644 11026741 TRANSPORTATION VOLUNTARY CONTRIBU 485000 32282 32282 COMMUNITY VOLUNTARY CONTRIBUTIONS 624200 28533 28533 OTHER PROGRAM CONTRIBUTIONS 900099 24526 24526 ENERGY CONTRIBUTIONS 900099 12529 12529 HOUSING VOLUNTARY CONTRIBUTIONS 624100 5034 5034 102904 471461 471461 OTHER INCOME 624200 451308 451308 451308 12052414 554212 0 471461 458683 458683 3249915 3249915 204314 204314 3962574 3635199 291734 35641 1059908 912345 138498 9065 998977 928705 70272 208631 198916 7985 1730 548615 531514 12408 4693 71522 60438 11084 279755 279755 ALLOWANCE FOR HOUSING L 471160 471160 EQUIPMENT AND MAINTENAN 427173 423519 0 3654 MISC. EXPENSES 349837 147753 195150 6934 12291064 11297902 931445 61717 1250 1150 1288904 1340110 1123429 247214 219388 1173735 4675388 4601457 80872 24775 94077 60309 4900909 3350667 1899930 1550242 9383238 8998992 1290386 1428361 567099 528449 240560 20315 4151669 4126993 6249714 6104118 X 636172 515595 2497352 2379279 3133524 2894874 9383238 8998992 -238650 0 X X 0 1 X 1 1 1 X 15825816 19470427 18026404 13742522 11129645 78194814 15825816 19470427 18026404 13742522 11129645 78194814 78194814 396119 390247 430102 457263 471461 2145192 80340006 3888818 0.97330 0.97930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 512487 512487 2127021 1350872 776149 2261401 1999795 261606 1550242 DEFERRED DEVELOPER FEE 55011 HOUSING LOANS PAYABLE 3159262 PENSION PLAN LIABILITY 912720 4126993 X 12117901 65487 65487 12052414 0 12052414 12356551 65487 65487 12291064 0 12291064 PART X, LINE 2: COMMUNITY ACTION PARTNERSHIP OF THE GREATER DAYTON AREA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE WHOLLY OWNED SUBSIDIARIES OF CAP GDA ARE CORPORATIONS SUBJECT TO FEDERAL AND STATE INCOME TAXES. THERE IS NO TAX LIABILITY FOR THESE CORPORATIONS. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO CAP GDA'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. CAP GDA'S REPORTING RETURNS ARE SUBJECT TO AUDIT BY FEDERAL AND STATE TAXING AUTHORITIES. CAP GDA'S OPEN AUDIT PERIODS ARE 2010 THROUGH 2012. NO INCOME TAX PROVISION HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS AS CAP GDA HAS DETERMINED IT DOES NOT HAVE UNRELATED BUSINESS INCOME SUBJECT TO TAXATION. 1 WARREN COUNTY COMMUNITY SERVICES 570 N ST ROUTE 741 LEBANON OH 45036 310872922 501(C)(3) 458683 N/A N/A TO PROVIDE THE WARREN COUNTY AGENCY WITH CSBG AND WEATHERIZATION FUNDING TO SERVICE WARREN COUNTY. ENERGY AND WEATHERIZATION ASSISTANCE PROGRAM 28100 3152959 N/A N/A COMMUNITY ASSISTANCE PROGRAMS 9053 35066 N/A N/A HOUSING ASSISTANCE PROGRAM 2085 45760 N/A N/A OTHER ASSISTANCE TO LOW-INCOME PARTICIPANTS 14650 16130 N/A N/A PART I, LINE 2: OUR DELEGATE AGENCY SUBMITS MONTHLY FINANCIAL REPORTS AND OUR CFO DOES A FINANCIAL MONITORING ANNUALLY. X 10 81900 FMV - USING KBB.COM 0 0 0 FORM 990, PART III, LINE 3 LAST YEAR, AFTER MORE THAN 40 YEARS, COMMUNITY ACTION PARTNERSHIP IS NO LONGER PROVIDING HEAD START CLASSES AND OTHER SERVICES TO CHILDREN AND FAMILIES IN PREBLE COUNTY. WE REGRET THAT ANOTHER PROVIDER WAS CHOSEN IN A COMPETITIVE BIDDING PROCESS TO IMPLEMENT THIS PROGRAM. WE WISH TO THANK THE EMPLOYEES, VOLUNTEERS AND THE COMMUNITY FOR THEIR MANY YEARS OF LOYALTY AND COMMITMENT TO HELPING US PROVIDE ESSENTIAL SERVICES TO PRE-SCHOOL CHILDREN AND THEIR FAMILIES. COMMUNITY ACTION PARTNERSHIP HAS EXPANDED ITS SERVICES TO YOUTH 16 - 21, BY PROVIDING FLIGHT (FUTURE LEADERS IN GEAR FOR HIGHER LEARNING). FUNDING FOR THIS PROGRAM IS THROUGH THE WORKFORCE INVESTMENT ACT AND THE MONTGOMERY COUNTY COMMISSIONERS. A WIDE VARIETY OF SERVICES INCLUDING TUTORING AND STUDY SKILLS, SUMMER EMPLOYMENT OPPORTUNITIES, VOLUNTEER AND PAID WORK EXPERIENCE, OCCUPATIONAL SILLS TRAINING, LEADERSHIP DEVELOPMENT, MENTORING AND MORE. THE OVERALL GOAL OF THE PROGRAM IS TO MOVE YOUTH FORWARD TO SELF-SUFFICIENCY THROUGH FURTHER EDUCATION, EMPLOYMENT, JOB TRAINING AND/OR MILITARY SERVICE. THE PROGRAM BEGAN IN OCTOBER 2013. THROUGH DECEMBER 31, 2013, 28 INDIVIDUALS HAVE PARTICIPATED IN THE PROGRAM. COMMUNITY ACTION PARTNERSHIP HAS EXPANDED ITS SERVICES TO YOUTH 16 - 21, BY PROVIDING FLIGHT (FUTURE LEADERS IN GEAR FOR HIGHER LEARNING). FUNDING FOR THIS PROGRAM IS THROUGH THE WORKFORCE INVESTMENT ACT AND THE MONTGOMERY COUNTY COMMISSIONERS. A WIDE VARIETY OF SERVICES INCLUDING TUTORING AND STUDY SKILLS, SUMMER EMPLOYMENT OPPORTUNITIES, VOLUNTEER AND PAID WORK EXPERIENCE, OCCUPATIONAL SILLS TRAINING, LEADERSHIP DEVELOPMENT, MENTORING AND MORE. THE OVERALL GOAL OF THE PROGRAM IS TO MOVE YOUTH FORWARD TO SELF-SUFFICIENCY THROUGH FURTHER EDUCATION, EMPLOYMENT, JOB TRAINING AND/OR MILITARY SERVICE. THE PROGRAM BEGAN IN OCTOBER 2013. THROUGH DECEMBER 31, 2013, 28 INDIVIDUALS HAVE PARTICIPATED IN THE PROGRAM. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION ONLY TAKES MINUTES FOR THE FULL BOARD MEETINGS AND NOT COMMITTEES OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION RECEIVES A COPY OF FORM 990 FROM THE ACCOUNTANT, WHICH IS REVIEWED BY THE FINANCIAL STAFF. THIS IS THEN TAKEN TO THE BOARD OF DIRECTORS FOR APPROVAL BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES BOARD MEMBERS TO COMPLETE AND SIGN CONFLICT OF INTEREST SHEET ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE KEY EMPLOYEES SALARIES ARE BASED ON COMPENSATION STUDIES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST FROM THE ADMINISTRATIVE OFFICE IN DAYTON. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE BEEN MADE TO THE OVERSIGHT PROCESS OF THE AUDIT OR THE SELECTION PROCESS OF THE AUDITOR SINCE THE PRIOR YEAR. PREBLE COUNTY APARTMENTS LTD 719 S MAIN STREET DAYTON OH 45402 311482861 LOW INCOME HOUSING OH N/A N/A 0 0 GREENVILLE MANOR LTD 719 S MAIN STREET DAYTON OH 45402 311575254 LOW INCOME HOUSING OH N/A N/A 0 0 SHILO APARTMENTS LP II 1055 ST PAUL PLACE CINCINNATI OH 45202 311808491 LOW INCOME HOUSING OH N/A N/A 0 0 LANDMARK VILLAGE ASSOCIATES LP 9080 SPRINGBORO PIKE SUITE 100 MIAMISBURG OH 45342 300197181 LOW INCOME HOUSING OH N/A N/A 0 0 NEW MANORVIEW APARTMENTS LTD 603 W WHEELING STREET LANCASTER OH 43130 201677527 LOW INCOME HOUSING OH N/A N/A 0 0 JAMESTOWN PLACE LIMITED PARTNERSHIP 229 HUBER VILLAGE BLVD SUITE 100 WESTERVILLE OH 43081 341948614 LOW INCOME HOUSING OH N/A N/A 0 0 GREENVILLE HOUSING PARNTERS LTD 719 S MAIN STREET DAYTON OH 43103 200743126 LOW INCOME HOUSING OH N/A N/A 0 0 NEW MCKINLEY COMMONS LTD 603 W WHEELING STREET LANCASTER OH 43130 201677541 LOW INCOME HOUSING OH N/A N/A 0 0 TERRACE HILLS HOUSING LIMITED 88 EAST BROAD STREET SUITE 1800 COLUMBUS OH 43215 161523222 LOW INCOME HOUSING OH N/A N/A 0 0 DAYTON VIEW ASSOCIATES LP 9080 SPRINGBORO PIKE SUITE 100 MIAMISBURG OH 45342 311801452 LOW INCOME HOUSING OH N/A N/A 0 0 DARKE COUNTY HOUSING PARTNERS I INC 719 S MAIN STREET DAYTON OH 45402 200743027 LOW INCOME HOUSING OH COMMUNITY ACTION PARTNER OF THE GREATER DAYTON AREA C -218 -1812 1.00000 0 GREENE COUNTY HOUSING PARTNERS I INC 719 S MAIN STREET DAYTON OH 45402 311766793 LOW INCOME HOUSING OH COMMUNITY ACTION PARTNER OF THE GREATER DAYTON AREA C -3 1.00000 0 GREENE COUNTY HOUSING PARTNERS II INC 719 S MAIN STREET DAYTON OH 45402 364540110 LOW INCOME HOUSING OH COMMUNITY ACTION PARTNER OF THE GREATER DAYTON AREA C -325 -1765 1.00000 0 MIAMI COUNTY HOUSING PARTNERS I INC 719 S MAIN STREET DAYTON OH 45402 202668748 LOW INCOME HOUSING OH COMMUNITY ACTION PARTNER OF THE GREATER DAYTON AREA C -98 -723 1.00000 0 MONTGOMERY COUNTY HOUSING PARTNERS I INC 719 S MAIN STREET DAYTON OH 45402 311766796 LOW INCOME HOUSING OH COMMUNITY ACTION PARTNER OF THE GREATER DAYTON AREA C -192 -1501931 1.00000 0 MONTGOMERY COUNTY HOUSING PARTNERS II INC 719 S MAIN STREET DAYTON OH 45402 311766797 LOW INCOME HOUSING OH COMMUNITY ACTION PARTNER OF THE GREATER DAYTON AREA C -47 1.00000 0 PREBLE COUNTY HOUSING PARTNERS I INC 719 S MAIN STREET DAYTON OH 45402 311523895 LOW INCOME HOUSING OH COMMUNITY ACTION PARTNER OF THE GREATER DAYTON AREA C -4218 79690 1.00000 0 PREBLE COUNTY HOUSING PARTNERS II INC 719 S MAIN STREET DAYTON OH 45402 201871119 LOW INCOME HOUSING OH COMMUNITY ACTION PARTNER OF THE GREATER DAYTON AREA C -66 -379 1.00000 0 MONTGOMERY COUNTY HOUSING PARTNERS IV INC 719 S MAIN STREET DAYTON OH 45402 311609970 LOW INCOME HOUSING OH COMMUNITY ACTION PARTNER OF THE GREATER DAYTON AREA C -76 -1371 1.00000 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MONTGOMERY HOUSING PARTNERS I INC B 430518 CASH