2025-01-24T08:23:03-06:00 2024-06-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2023-07-01 421034894 HOWARD CENTER INC HOWA 7126627844 1319 EARLY ST SAC CITY IA 50583 AMANDA WEBER EXECUTIVE DIRECTOR 7126627844 2025-01-21 1 1 LAURIE HANSON CPA P00851848 6053391999 2025-01-21 2023 2025-03-06 01:10:19Z AMANDA WEBER 1319 EARLY ST SAC CITY IA 50583 2382933 0 X HOWARDCENTERINC.ORG X 1972 IA SERVE INDIVIDUALS WITH INTELLECTUAL DISABILITIES 9 9 53 9 0 0 196825 218476 2103725 2083036 8587 37422 0 39038 2309137 2377972 0 0 0 0 1947335 1898975 0 0 0 233122 314486 2180457 2213461 128680 164511 2902598 5122324 146052 258229 2756546 4864095 PROVIDER OF POSSIBILITIES 0 0 1784000 0 2083036 PROVIDED EDUCATIONAL, RECREATIONAL, SOCIAL WORK, AND RESIDENTIAL ACTIVITIES FOR DEVELOPMENTALLY DISABLED. IN FY2024, 46 INDIVIDUALS WERE SERVED. 1784000 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 26 0 1 53 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 7126627844 1319 EARLY ST SAC CITY IA 50583 ASGER SEPSTRUP-SORENSEN PRESIDENT 0.10 X X 0 0 0 SAMANTHA LAWRENCE DIRECTOR/VP (MAR-JUN) 0.10 X X 0 0 0 MARK JANSMA VP (JUL-MAR)/DIRECTOR 0.10 X X 0 0 0 TRACI POLACEK TREASURER 0.10 X X 0 0 0 CHRIS IRWIN DIRECTOR 0.10 X 0 0 0 DARLEEN DEGNER DIRECTOR 0.10 X 0 0 0 ANN COLVIN DIRECTOR 0.10 X 0 0 0 VAL BUSE DIRECTOR 0.10 X 0 0 0 DEVIN BETZ DIRECTOR 0.10 X 0 0 0 AMANDA WEBER EXECUTIVE DIRECTOR/SECRETARY 40.00 X 78378 0 2417 78378 0 2417 0 0 0 0 0 184432 34044 218476 RESIDENT SERVICES 623990 1930547 1930547 RENTAL INCOME 623990 135861 135861 16628 16628 2083036 37072 37072 43999 4961 39038 39038 39038 350 0 350 350 350 2377972 2083036 0 76460 89748 89748 1506376 1311462 194914 15339 15339 151231 150348 883 136281 110589 25692 20250 3500 16750 77656 77656 4867 4867 34299 7623 26676 53748 45117 8631 15846 11421 4425 6986 5965 1021 75408 30024 45384 17401 12084 5317 DUES & SUBSCRIPTIONS 4188 4188 3837 2872 965 2213461 1784000 429461 0 4103 50 1579323 1639915 159537 173825 2288 20361 1868345 705363 1106520 1162982 0 2125191 50827 0 2902598 5122324 146052 170497 0 87732 146052 258229 X 2756546 2670029 0 2194066 2756546 4864095 2902598 5122324 X 164511 1939119 3919 X 0 1 X 1 0 X 44452 400099 63115 117507 218476 843649 44452 400099 63115 117507 218476 843649 843649 11318 8007 5028 8587 81071 114011 957660 10664537 0.88090 0.94990 X PART II, SECTION A, LINE 1 THE CONTRIBUTIONS ON LINE 1 COLUMNS A-E HAVE BEEN UPDATED FOR THE FOLLOWING REASONS: 1. TO CORRECTLY REPORT CONTRIBUTIONS PREVIOUSLY REPORTED IN ERROR. 2. TO INCLUDE GOVERNMENT GRANTS NOT PREVIOUSLY REPORTED ON LINE 1. 3. TO ADJUST FOR GRANTS NOT PROPERLY RECOGNIZED IN PRIOR YEARS DUE TO THE GRANT FUNDS NOT YET BEING SPENT FOR THEIR INTENDED PURPOSES. PART II, SECTION A, LINE 15 THE 2022 PUBLIC SUPPORT PERCENTAGE HAS BEEN UPDATED AS A RESULT OF THE CHANGES MENTIONED IN PART II, SECTION A, LINE 1. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66784 2091 68875 66237 797 250 66784 65501 736 66237 65068 1099 666 65501 63958 1305 195 65068 0.00000 0.67960 0.32040 0 0 58350 58350 1615253 546220 1069033 194742 159143 35599 1162982 BENEFICIAL INTEREST IN TRUSTS 2125191 F 2125191 SECURITY DEPOSITS 4590 REFUNDABLE ADVANCE 83142 87732 X 2386852 3919 3919 2382933 -4961 -4961 2377972 2218422 4961 4961 2213461 0 2213461 PART V, LINE 4: THE ENDOWMENT IS TO BE USED FOR THE PURPOSE OF ASSISTING CHILDREN WITH SPECIAL ABILITIES. PART X, LINE 2: THE ORGANIZATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST OF TRUSTS 3,919. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -4,961. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 4,961. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND EMPLOYEES. CONFLICTS ARE REVIEWED ANNUALLY BY MANAGEMENT AND THE BOARD. IF A CONFLICT ARISES, THE INTERESTED PARTY IS NOT PERMITTED TO PARTICIPATE IN DISCUSSSION OR VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS COMPLETES AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTOR'S COMPENSATION AND MERIT RAISES ARE GIVEN BASED ON THE EVALUATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST OF TRUSTS 3,919. FORM 990, PART XI, LINE 8 THE PRIOR PERIOD ADJUSTMENT CONSISTS OF TWO RESTATEMENTS. FIRST, THE BENEFICIAL INTEREST OF A TRUST WAS NOT RECORDED IN THE PRIOR YEAR FINANCIAL STATEMENTS WHICH RESULTED IN AN UNDERSTATEMENT OF BEGINNING NET ASSETS WITH RESTRICTION OF $2,206,663. SECOND, THE ORGANIZATION RECEIVED GRANT FUNDING THAT WAS ERRONEOUSLY RECOGNIZED AS REVENUE WHEN RECEIVED ALTHOUGH THE GRANT FUNDS WERE NOT SPENT FOR THEIR INTENDED PURPOSE UNDER THE TERMS AND CONDITIONS OF THE GRANTS. THIS RESULTED IN AN OVERSTATEMENT OF BEGINNING NET ASSETS WITHOUT RESTRICTION OF $267,544. NAN KLOVE TRUST FARMLAND AND INVESTMENTS IA HOWARD CENTER INC T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 THE ORGANIZATION RESPECTFULLY REQUESTS PENALTY RELIEF BASED ON THE REASONABLE CAUSE EXCEPTION AS OUTLINED IN THE INTERNAL REVENUE CODE 26 USCA SECTIONS 651(A)(1) AND (2) AND 6652(C)(4). THE ORGANIZATION BELIEVES IT HAS REASONABLE CAUSE FOR LATE FILING OF FORM 990. THE ORGANIZATION RECENTLY CHANGED ACCOUNTING FIRMS AND THE RETURN WAS NOT SET UP IN THE FIRM'S TRACKING SYSTEM. THE OVERSIGHT WAS IDENTIFIED AFTER THE INITIAL DUE DATE AND EXTENSION FILING DEADLINE, RESULTING IN A MISSED EXTENSION AND LATE FILED RETURN. THE RETURN HAS BEEN PREPARED AS SOON AS POSSIBLE AFTER THE OVERSIGHT WAS IDENTIFIED. THE RETURN IS NOW CORRECTLY ENTERED INTO THE ACCOUNTING FIRM'S TRACKING SYSTEM SO FUTURE DUE DATES CAN BE MONITORED AS NECESSARY.