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© Wipfli LLP Hawkeye Area Community Action Program, Inc. Hiawatha, Iowa Financial Statements and Supplementary Information Years Ended September 30, 2022 and 2021 Hawkeye Area Community Action Program, Inc. Financial Statements and Supplementary Information Years Ended September 30, 2022 and 2021 Table of Contents Independent Auditor’s Report ...................................................................................................1 Financial Statements Statements of Financial Position .................................................................................................... 4 Statements of Activities .................................................................................................................. 5 Statements of Functional Expenses ............................................................................................... 7 Statements of Cash Flows ............................................................................................................. 9 Notes to Financial Statements ..................................................................................................... 10 Supplementary Information Schedule of Program Activity ....................................................................................................... 24 Schedule of Expenditures of Federal Awards............................................................................... 42 Statement of Financial Position - By Fund ................................................................................... 45 Schedule of Revenue and Expenses Compared With Budget: Emergency Solutions Grant Program ..................................................................................... 58 Weatherization Assistance Programs ..................................................................................... 59 Low-Income Home Energy Assistance Programs................................................................... 60 Community Services Block Grant ........................................................................................... 65 Wrap Around Child Care Program .......................................................................................... 69 Shared Visions Child Development ........................................................................................ 70 Weatherization Assistance Programs-Utilities ........................................................................ 71 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ............................................ 74 Independent Auditor’s Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance .................................. 76 Schedule of Findings and Questioned Costs .......................................................................... 79 1 Independent Auditor’s Report Board of Directors Hawkeye Area Community Action Program, Inc. Hiawatha, Iowa Report on the Audit of the Financial Statements Opinion We have audited the accompanying financial statements of Hawkeye Area Community Action Program, Inc., which comprise the statements of financial position as of September 30, 2022, and 2021, and the related statements of activities, functional expenses and cash flows for the years then ended and the related notes to the financial statements. In our opinion, the financial statements present fairly, in all material respects, the financial position of Hawkeye Area Community Action Program, Inc. as of September 30, 2022, and 2021, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States. Basis for Opinion We conducted our audits in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Hawkeye Area Community Action Program, Inc. and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Hawkeye Area Community Action Program, Inc.'s ability to continue as a going concern within one year after the date that the financial statements are available to be issued. 2 Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Hawkeye Area Community Action Program, Inc.'s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about Hawkeye Area Community Action Program, Inc.'s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Supplementary Information Our audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of program activity, schedule of expenditures of federal awards as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and the supplementary information on pages 45 through 73 are presented for purposes of additional analysis and are not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare 3 the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole. We also have previously audited, in accordance with auditing standards generally accepted in the United States, the statement of financial position of Hawkeye Area Community Action Program, Inc. as of September 30, 2021, and the related statements of activities and cash flows for the year then ended, and we expressed an unmodified opinion on those financial statements. That audit was conducted for purposes of forming an opinion on the financial statements as a whole. The supplementary schedules on page 58 to 73 are presented for purposes of additional analysis. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the September 30, 2021, financial statements. The information has been subjected to the auditing procedures applied in the audit of those financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States. In our opinion, all prior year expenses included on any of the supplementary schedules on pages 58 to 73 are fairly presented, in all material respects, in relation to the financial statements from which it has been derived. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 24, 2023, on our consideration of Hawkeye Area Community Action Program, Inc.’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Hawkeye Area Community Action Program, Inc.’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Hawkeye Area Community Action Program, Inc.’s internal control over financial reporting and compliance. Wipfli LLP January 24, 2023 Madison, Wisconsin Hawkeye Area Community Action Program, Inc. Statements of Financial Position September 30, 2022 and 2021 Assets 2022 2021 Current assets: Cash and cash equivalents 6,459,520$ 5,144,356$ Grants receivable 3,257,517 3,241,884 Accounts receivable 94,351 120,783 Contribution receivable 180,650 184,800 Prepaid expenses and other assets 1,013,132 432,511 Inventories 617,135 584,331 Total current assets 11,622,305 9,708,665 Property and equipment, net 3,269,888 3,442,685 TOTAL ASSETS 14,892,193$ 13,151,350$ Liabilities and Net Assets Current liabilities: Notes payable - current portion 101,036 204,318$ Line of credit 0 22 Accounts payable and accrued expenses 3,796,162 2,608,217 Refundable advances 842,988 934,453 Other liabilities 67,960 176,054 Total current liabilities 4,808,146 3,923,064 Long-term liabilities: Notes payable 733,904 835,400 Deferred compensation 129,102 111,675 Total long-term liabilities 863,006 947,075 Total liabilities 5,671,152 4,870,139 Net assets: Without donor restrictions 4,386,469 4,279,138 With donor restrictions 4,834,572 4,002,073 Total net assets 9,221,041 8,281,211 TOTAL LIABILITIES AND NET ASSETS 14,892,193$ 13,151,350$ See accompanying notes to financial statements.4 Hawkeye Area Community Action Program, Inc. Statements of Activities Year Ended September 30, 2022 Without Donor With Donor Restrictions Restrictions Total Revenue: Government grants, fees, and support 46,846,894$ 1,507$ 46,848,401$ Commodities 1,952,937 0 1,952,937 United Way 504,728 128,484 633,212 Contributions and public support 2,654,793 1,063,296 3,718,089 Program income 1,657,532 0 1,657,532 Investment income 13,606 0 13,606 In-kind contributions 8,640,894 0 8,640,894 Net assets released from restrictions 360,788 360,788)( 0 Total revenue and support 62,632,172 832,499 63,464,671 Expenses: Program activities: Food and Nutrition 18,009,014 0 18,009,014 Energy 20,998,986 0 20,998,986 Children 11,557,287 0 11,557,287 Homelessness 7,707,839 0 7,707,839 Veteran Support 1,276,573 0 1,276,573 Total program activities 59,549,699 0 59,549,699 Management and general 2,534,538 0 2,534,538 Fund-raising expenses 440,604 0 440,604 Total expenses 62,524,841 0 62,524,841 Change in net assets 107,331 832,499 939,830 Net assets - Beginning of year 4,279,138 4,002,073 8,281,211 Net assets - End of year 4,386,469$ 4,834,572$ 9,221,041$ See accompanying notes to financial statements.5 Hawkeye Area Community Action Program, Inc. Statements of Activities (Continued) Year Ended September 30, 2021 Without Donor With Donor Restrictions Restrictions Total Revenue: Government grants, fees, and support 31,457,252$ 116,787$ 31,574,039$ Commodities 2,342,989 0 2,342,989 United Way 336,953 1,569 338,522 Contributions and public support 3,454,471 1,138,773 4,593,244 Program income 1,248,962 0 1,248,962 Investment income 13,181 0 13,181 In-kind contributions 8,815,829 0 8,815,829 Net assets released from restrictions 178,728 178,728)( 0 Total revenue and support 47,848,365 1,078,401 48,926,766 Expenses: Program activities: Food and Nutrition 17,877,974 0 17,877,974 Energy 9,810,935 0 9,810,935 Children 10,187,846 0 10,187,846 Homelessness 5,000,163 0 5,000,163 Veteran Support 1,468,298 0 1,468,298 Total program activities 44,345,216 0 44,345,216 Management and general 2,210,096 0 2,210,096 Fund-raising expenses 462,215 0 462,215 Total expenses 47,017,527 0 47,017,527 Change in net assets 830,838 1,078,401 1,909,239 Net assets - Beginning of year 3,448,300 2,923,672 6,371,972 Net assets - End of year 4,279,138$ 4,002,073$ 8,281,211$ See accompanying notes to financial statements.6 Hawkeye Area Community Action Program, Inc. Statement of Functional Expenses Year Ended September 30, 2022 Management Program & General Fund-raising Total Salaries and wages 10,538,902 929,308 184,708 11,652,918 Fringe benefits 4,771,204 544,880 63,128 5,379,212 Assistance to individuals 24,491,152 0 0 24,491,152 Contracted services and fees 5,903,551 282,165 185,602 6,371,318 Depreciation 313,061 0 0 313,061 Equipment and repairs 209,936 576 0 210,512 Insurance 146,718 101,734 0 248,452 Memberships 40,986 24,355 0 65,341 Occupancy 665,233 459,314 0 1,124,547 Other direct costs 58,497 72,127 7,166 137,790 Postage 45,123 5,180 0 50,303 Printing 8,936 8,764 0 17,700 Supplies and materials 2,705,196 41,890 0 2,747,086 Telephone 198,052 5,217 0 203,269 Training 93,964 53,739 0 147,703 Travel 411,445 5,289 0 416,734 In-kind expenses 8,947,743 0 0 8,947,743 Total expenses 59,549,699 2,534,538 440,604 62,524,841 See accompanying notes to financial statements.7 Hawkeye Area Community Action Program, Inc. Statement of Functional Expenses Year Ended September 30, 2021 Management Program & General Fund-raising Total Salaries and wages 9,274,957$ 851,920$ 171,657$ 10,298,534$ Fringe benefits 4,748,261 575,498 58,276 5,382,035 Assistance to individuals 12,469,593 0 0 12,469,593 Contracted services and fees 4,665,914 43,898)( 218,870 4,840,886 Depreciation 333,576 0 0 333,576 Equipment and repairs 308,119 632 0 308,751 Insurance 161,954 84,127 0 246,081 Memberships 17,433 11,671 0 29,104 Occupancy 593,743 540,563 0 1,134,306 Other direct costs 973,345 102,921 13,412 1,089,678 Postage 36,384 7,829 0 44,213 Printing 2,556 6,087 0 8,643 Supplies and materials 1,012,009 42,302 0 1,054,311 Telephone 187,319 5,555 0 192,874 Training 90,207 17,661 0 107,868 Travel 326,870 7,228 0 334,098 In-kind expenses 9,142,976 0 0 9,142,976 Total expenses 44,345,216$ 2,210,096$ 462,215$ 47,017,527$ See accompanying notes to financial statements.8 Hawkeye Area Community Action Program, Inc. Statements of Cash Flows Years Ended September 30, 2022 and 2021 2022 2021 Increase (decrease) in cash and cash equivalents: Cash flows from operating activities: Change in net assets 939,830$ 1,909,239$ Adjustments to reconcile change in net assets to net cash provided by operating activities: Depreciation 313,061 333,576 Loss on disposal of property and equipment 33,075 0 Gain on business acqusition 0 189,865)( Effects of changes in operating assets and liabilities: Grants receivable 15,633)( 1,029,273)( Accounts receivable 26,432 119,423 Contribution receivable 4,150 46,200 Prepaid expenses and other assets 580,621)( 11,193)( Inventories 32,804)( 299,083 Accounts payable and accrued expenses 1,187,945 57,150)( Refundable advances 91,465)( 508,029 Deferred Compensation 17,427 12,103 Other liabilities 108,094)( 107,422 Net cash provided by operating activities 1,693,303 2,047,594 Cash flows from investing activities: Cash received in business merger 0 430,116 Purchase of property and equipment 173,339)( 311,846)( Net cash (used in) provided by investing activities 173,339)( 118,270 Cash flows from financing activities: Principal payments on notes payable 204,778)( 95,274)( Net (payments) proceeds from line of credit 22)( 22 Net cash used in financing activities 204,800)( 95,252)( Changes in cash and cash equivalents 1,315,164 2,070,612 Cash and cash equivalents - Beginning of year 5,144,356 3,073,744 Cash and cash equivalents - End of year 6,459,520$ 5,144,356$ Supplemental Schedule of Other Cash Activity: Interest paid and expensed 36,824$ 37,963$ Supplemental disclosures of noncash operating, investing and financing activities: Notes payable issued to purchase property 0$ 444,559$ Assets received in business acquisition 0$ 525,180$ Liabilities assumed in business acquisition 0$ 765,431$ See accompanying notes to financial statements.9 Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 10 Note 1: Summary of Significant Accounting Policies Nature of Operations Hawkeye Area Community Action Program, Inc. (HACAP) was incorporated in 1965 under the laws of the state of Iowa and is defined as a Community Action Program in accordance with Iowa House File 2437 under the 69th General Assembly. HACAP serves the Iowa counties of Benton, Delaware, Dubuque, Iowa, Jackson, Johnson, Jones, Linn, and Washington. HACAP’s mission statement is “Helping people develop skills to become successful and build strong communities.” HACAP operates programs which administer and deliver social services for needy citizens in East Central Iowa. Funding and support is generally provided through contracts with federal, state, and local government agencies and through additional local community support. These programs are operated for the benefit of eligible participants as defined under guidelines issues by the respective granting agencies. For fiscal year ended September 30, 2022, HACAP received 21% and 21% of grant funding under its Low-Income Home Energy assistance and federal Head Start programs, respectively. For fiscal year ended September 30, 2021, HACAP received 25% and 27% of grant funding under its Low-Income Home Energy assistance and federal Head Start programs, respectively. Description of Programs HACAP operates the following programs: Food and Nutrition Services include: • Channeling donated and purchased food to various community outlets that feed the needy. • Reimbursing registered home family day care providers for providing USDA approved meals and snacks to children in their care. • Providing prenatal and nutritional education and social assessment for pregnant women. • Providing assessment and outreach for low-cost or no-cost health insurance. • Providing well child care for children from birth through 21 years of age. • Administering the USDA funded Supplemental Nutrition Program for Women, Infants, and Children (WIC). • Proving oral health education and screening for children from birth up to age 21. • Providing nutritious meals and snacks that meet daily nutritional requirements for children and seniors. • Providing meals, medical information, medical equipment loans, and some property maintenance services for the elderly. Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 11 Note 1: Summary of Significant Accounting Policies (Continued) Description of Programs (Continued) Energy Services include: • Energy efficiency education, budget counseling, and incentives for qualified households. • Energy crisis and bill payment assistance to elderly, disabled, and low-income households. • Weatherization assistance program to reduce personal utility costs by improving the housing stock of low-income individuals and families. • Housing rehabilitation to improve the safety of housing stock for low-income households. Children Services include: • Increasing quality child care capacity by providing training opportunities to child care centers and family day care homes. • Head Start, Early Head Start, and early Childhood and child care partnership programs to provide comprehensive child development for children from birth to age five, pregnant women, and their families. • Strengthening the quality and expanding the availability of child care for families with young children. • Providing opportunities for parents to strengthen parenting skills. Homelessness Services include: • Temporary assistance to homeless children by providing funds for emergency child care, health care, protective clothing, and education supplies or special events. • Providing support to communities in leveraging resources that bring together volunteers and families in need. • Managing a number of apartments and single-family dwellings for homeless and at-risk families with children, that provide them with safe and stable housing. • Stabilizing the homeless through safe housing, needs assessment, and creating action plans for returning to society. • Providing affordable housing for at risk populations in four counties. • Providing permanent housing for chronically homeless unaccompanied adults in Linn County. • Providing assistance to homeless or nearly homeless families that will help them obtain housing or keep them housed. • Provide recovery assistance to affected Iowans in an area where the Governor has declared a disaster. • Administer VITA income tax preparation program for low-income individuals. Veteran Support Services include: • Temporary assistance to homeless veterans and their families that provide housing and economic stability. • Providing case management services to veterans and their families that connect them with community resources and veteran’s benefits. Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 12 Note 1: Summary of Significant Accounting Policies (Continued) Basis of Presentation All financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States. Use of Estimates in Preparing Financial Statements The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Cash and Cash Equivalents For purposes of reporting cash flows, HACAP includes all cash accounts, which are not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with an original maturity of three months or less as cash and cash equivalents. Accounts Receivable Accounts receivable consists of amounts due from other organizations. Amounts are reviewed for collectability by management and an allowance for doubtful accounts is recorded as needed based on collection history and customer attributes. HACAP considers these receivables to be collectible and, therefore, no allowance for uncollectible amounts has been recorded. If an account becomes uncollectible, it will be written off at that time. Contribution Receivable The contribution receivable represents the remaining annual pledge due from United Way of East Central Iowa. HACAP considers the contribution receivable to be collectible and, therefore, no allowance for uncollectible amounts has been recorded. There is no discount recorded on the pledge as it is due within one year. Inventories Inventories consist of weatherization supplies, donated food, purchased food, and United States Department of Agriculture (USDA) commodities received from the government. Food inventories, other than inventories received from USDA, are valued using a price per pound based on an annual product valuation survey conducted for Feeding America. Food from the USDA is valued using a price per pound based on published USDA fair values. Weatherization supplies are stated at the lower of cost or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Weatherization supplies are expensed in the accounting period when the unit weatherized is claimed as a completed unit. A completed unit represents a dwelling unit, which has received weatherization services within the limits established in the weatherization contract, the final inspection has been performed, and the owner sign-off has been obtained. Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 13 Note 1: Summary of Significant Accounting Policies (Continued) Property and Equipment Property and equipment are capitalized at cost and depreciated over their estimated useful life using the straight-line method. HACAP considers property and equipment to be items with a cost of $5,000 or more and a useful life of five years or more. Property and equipment purchased with grant funds is owned by HACAP while used in the program for which they were purchased or in other future authorized programs. However, the various funding sources have a reversionary interest in the property and equipment purchased with grant funds. Its disposition, as well as the ownership of any proceeds therefrom, is subject to funding source regulations. Property and equipment purchased with grant funds, net of depreciation, was $1,014,639 and $1,022,288 at September 30, 2022, and 2021, respectively. Classification of Net Assets Net assets and revenue, gains, and losses are classified based on the existence or absence of donor- imposed restrictions. Accordingly, net assets of HACAP and changes therein are classified and reported as follows: Net Assets Without Donor Restrictions - Net assets available for use in general operations and not subject to donor (or certain grantor) restrictions. These assets also include property and equipment acquired with grant funds that remain in HACAP’s possession. Net Assets With Donor Restrictions - Net assets subject to donor or certain grantor-imposed restrictions. Some donor-imposed restrictions are temporary in nature, such as those that will be met by the passage of time or other events specified by the donor. Other explicit donor- imposed restrictions are perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor imposed restrictions are released when a restriction expires, that is when the stipulated time has elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or both. In-Kind Contributions HACAP has recorded in-kind contributions for donated food, space, supplies, and professional services in the statements of activities in accordance with accounting principles generally accepted in the United States (GAAP). GAAP requires that only contributions of service received which create or enhance a nonfinancial asset or require specialized skill by the individual possessing those skills and would typically need to be purchased if not provided by donation be recorded. The requirements of GAAP are different than the in-kind requirements of several of HACAP’s grant awards. HACAP also received in- kind contributions for nonprofessional volunteers during the year with a value of $626,088 and $458,294 for the years ended September 30, 2022, and 2021, respectively, primarily for its Head Start program, which is not recorded in the statements of activities. Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 14 Note 1: Summary of Significant Accounting Policies (Continued) Revenue Recognition Contributions Contributions, including promises to give, are considered conditional or unconditional, depending on the nature and existence of any donor or grantor conditions. A contribution or promise to give contains a donor or grantor condition when both of the following are present: • An explicit identification of a barrier, that is more than trivial, that must be overcome before the revenue can be earned and recognized. • An implicit right of return of assets transferred or a right of release of a donor or grantor’s obligation to transfer assets promised, if the condition is not met. Conditional contributions received are recognized as a refundable advance liability until the barrier(s) to entitlement are overcome, at which point they are recognized as revenue. Unconditional contributions are recognized as revenue when received. Contributions are considered available for use without donor restrictions unless specifically restricted by the donor. Contributions are recorded as support with or without donor restrictions, depending on the existence and nature of any donor restrictions. Unconditional promised to give cash or other assets are reported at fair value at the date the conditional contributions are recognized when the barrier(s) to entitlement are overcome. Unconditional contributions are recognized as revenue when received. Unconditional contributions or conditional contributions in which the conditions have been substantially met or explicitly waived by the donor are recorded as support with or without donor restrictions, depending on the existence and nature of any donor restrictions. When a restriction expires, net assets with donor restrictions are reclassified to net assets without donor restrictions and reported in the statements of activities as net assets released from restrictions. Contributions that are restricted by the donor are reported as increases in net assets without donor restrictions if the restrictions expire in the fiscal year in which the contributions are recognized. Grants and Contracts Grants and contracts are either recorded as contributions or exchange transactions based on criteria contained in the grant award. • Grant awards that are contributions – Unconditional grants are reported as fair value at the date the grant is received. Conditional grants are recognized only when the conditions on which they depend are substantially met and the grant becomes unconditional. Grants that qualify as conditional contributions are recorded as invoiced to the funding sources. Revenue is recognized in the accounting period when the related allowable expenses are incurred. Amounts received in excess of expenses are included in refundable advances in the accompanying statements of financial position. Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 15 Note 1: Summary of Significant Accounting Policies (Continued) Revenue Recognition (Continued) • Grant awards that are exchange transactions – Exchange transactions are reimbursed based on a predetermined rate for services performed in accordance with the terms of the award. Revenue is recognized when control of the promised goods or services are transferred to the customer (grantor) in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Amounts received in excess of recognized revenue are reflected as a contract liability. Revenue from Contracts with Customers HACAP recognized revenue from exchange transactions from contracts with customers for health and nutrition services, handling fees, application processing services and sales. The Organization recognizes revenue in accordance with Financial Accounting Standard Board (FASB) Accounting Standards Update (ASU 2014-09) and ASC 606, Revenue from Contracts with Customers, as amended. ASU 2014-09 applies to exchange transactions with customers that are bound by contracts or similar arrangements and establishes a performance obligation approach to revenue recognition with a focus on the transfer of control of promised goods or services to a customer. Exchange revenue results from providing Health & Nutritional services to its clients billed to Medicaid at the designated rates. HACAP provides Food to its partner Food Pantries for 4-14 cents per pound handling fee. HACAP provides to Linn County an application processing services for the Emergency Rental Assistance (ERA) program at $150 per application. Other small revenue streams are predominately the sale of minor supplemental and application processing services. Total revenue from contracts recognized in accordance with ASC 606 during the years ended September 30, 2022, and 2021, and included on the statements of activities under government grants, fees and support, is summarized below: 2022 2021 Health and nutrition services $ 175,734 $ 246,838 Food pantry handling fees 227,520 141,574 Application processing service 180,092 61,105 Other 6,429 13,841 Totals $ 589,775 $ 463,358 The following is an analysis of the timing of revenue recognized during the years ended September 30, 2022, and 2021: 2022 2021 Revenue recognized at a point in time $ 6,429 $ 13,841 Revenue recognized over time 583,347 449,517 Totals $ 589,776 $ 463,358 Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 16 Note 1: Summary of Significant Accounting Policies (Continued) Revenue Recognition (Continued) HACAP determined at September 30, 2022, and 2021 there were no services provided without a contract in place and, therefore, has no expected adjustments to receivables and revenue. The receivables from contracts with customers for services provided are included in grants receivable and accounts receivable on the statements of financial position and are as follows: Accounts receivable from contracts with customers at October 1, 2020 $ 10,886 Accounts receivable from contracts with customers at September 30, 2021 120,187 Accounts receivable from contracts with customers at September 30, 2022 92,486 There are no contract assets or contract liabilities at September 30, 2022, or 2021. Program Income Program income represent amounts contributed by program beneficiaries. The contributions are to help defray the cost of the specific program in which the beneficiary received assistance. Commodity Food Commodity food received is recognized as commodities revenue and assistance to individuals expense based on the value of food received through the State of Iowa. Valuations are provided by the State of Iowa. The commodities are distributed to low-income households. Indirect Cost Rate Joint costs are allocated to benefiting programs using an indirect cost rate. Joint costs are those costs incurred for the common benefit of all HACAP’s programs that cannot be readily identified with a final cost objective. A provisional indirect cost rate has been approved by the U.S. Department of Health and Human Services (DHHS). HACAP’s provisional indirect cost rate is based upon the previous year actual rate. HACAP adjusts the provisional rate based upon actual experience. This adjusted rate is subject to approval by DHHS at which time the indirect cost rate becomes final. Income Taxes HACAP is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and similar sections of the state of Iowa income tax law, which provides income tax exemptions for corporations organized and operated exclusively for religious, charitable, or educational purposes. HACAP is required to assess whether it is more likely than not that a tax position will be sustained upon examination on 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 that position is not recognized in the financial statements. HACAP has determined there are no amounts to record as assets or liabilities related to uncertain tax positions. Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 17 Note 1: Summary of Significant Accounting Policies (Continued) Functional Allocation of Costs The costs of providing the various programs and other activities have been summarized on a functional basis in the statements of activities. The statements of functional expenses present the natural classification detail of expenses by function. Accordingly, certain costs have been allocated among the programs and supporting services benefited. Personnel costs are allocated based on time and effort reporting. Occupancy and related costs are allocated based on square footage. Accounting Pronouncements Adopted In September 2020, the FASB issued ASU 2020-07, Presentation and Disclosures by Not-for-Profit Entities for Contributed Non-Financial Assets (Topic 958). The amendments in this update require entities to present contributed nonfinancial assets as a separate line item in the statement of activities, expand disclosures on the various contributed nonfinancial assets recognized, including disaggregated category types, the valuation techniques and inputs used to arrive at fair value, and the policy for either monetizing or utilizing contributed nonfinancial assets. The adoption was applied on a retrospective basis as of October 1, 2020. There were no changes to revenue as a result of implementation nor were any beginning balances restated. Upcoming Accounting Pronouncement In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), the objective of which is to assist organizations in recognizing the right to use of an asset and its related liability or obligation when there is a contract in place that includes the right to control or direct the use of an identifiable asset. This ASU also includes provisions where the majority of leases that have lease terms greater than one year are to be reported as capital leases on the statement of financial position, whereas, in the past, these leases may have been recorded as either capital leases or operating leases. This ASU is effective for certain entities with annual periods beginning after December 15, 2021. HACAP is currently evaluating the impact of the provisions of the new standard. Subsequent Events Subsequent events have been evaluated through January 24, 2023, which is the date the financial statements were available to be issued. Note 2: Concentration of Risk HACAP maintains bank accounts in several local banks; however, frequently the balance at the main bank exceeds the maximum amount insured by the Federal Deposit Insurance Corporation. HACAP’s main operating bank; however, has pledged securities for excess deposits. Management believes the financial institutions have strong credit ratings and credit risk related to these deposits is minimal. Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 18 Note 3: Liquidity and Availability Financial assets available for general expenditure, that is, without donor or other restrictions or designations limiting their use, within twelve months of the statement of financial position date, comprise the following for HACAP as of September 30: 2022 2021 Cash and cash equivalents $6,459,520 $ 5,144,356 Grants receivable 3,257,517 3,241,884 Accounts receivable 94,351 120,783 Contribution receivable 180,650 184,800 Subtotal financial assets $ 9,992,038 8,691,823 Less: accounts payable and accrued expenses (3,796,162) (2,608,217) Less: refundable advances in cash (219,789) (588,947) Less: other liabilities (67,960) (176,054) Less: cash in net assets with donor restrictions (3,820,647) (3,499,516) Net financial assets available $ 2,087,480 $ 1,819,089 HACAP does not have a formal liquidity policy but generally maintains financial assets in liquid form. HACAP can rely on a lower cash balance as it is primarily funded with cost reimbursement grants. Under cost reimbursement grants, once expenses are incurred, an organization can request reimbursement from the funding source. HACAP has grant commitments for future expenses of approximately $12,336,000 at September 30, 2022. Additionally, HACAP has access to a line of credit of $1,000,000 with Hills Bank of Hills, IA. As of September 30, 2022, the available balance on the line of credit is $1,000,000. Note 4: Grants Receivable Grants receivable represent amounts due from various funding sources as follows: 2022 2021 Federal programs $ 1,519,734 $ 1,893,405 State and local programs 1,737,783 1,348,479 Totals $ 3,257,517 $ 3,241,884 Note 5: Inventories At September 30, HACAP’s inventories consist of the following: 2022 2021 Food $ 533,894 $ 509,989 Weatherization materials 83,241 74,342 Totals $ 617,135 $ 584,331 Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 19 Note 6: Property and Equipment At September 30, HACAP’s property and equipment consist of the following: 2022 2021 Land, building, and rehabilitation $ 8,237,261 $ 8,237,171 Transitional housing properties 4,568,636 4,423,157 Furnishings and office equipment 772,175 792,413 Program equipment 798,267 836,219 Subtotal 14,376,339 4,288,960 Accumulated depreciation (11,106,451) ( 10,846,275) Total $ 3,269,888 $ 3,442,685 Note 7: Notes Payable At September 30, HACAP’s notes payable consist of the following: 2022 2021 Note payable to City of Iowa City, requiring monthly installments of $356, including interest at 0%. Final payment is due in October 2021, secured by two Iowa City residential properties. $ 0 $ 52,266 Note payable to City of Iowa City, requiring monthly installment of $275, including interest at 0%. Final payment is due in January 2022, secured by three Iowa City residential properties. 0 55,275 Note payable to Hills Bank and Trust, requiring monthly installments of $3,214, including interest at 5.95% for the first 60 payments. Thereafter, the interest rate is subject to change based on the weekly average yield on U.S. Treasury Securities adjusted to a constant maturity of five years. Final payment is due in October 2029, and the note is secured by two Iowa City residential properties. 216,667 241,371 Note payable to James Murray – Waterfront property, requiring monthly installments of $7,000, including interest at 3.74%. Final payment is due in October 2028, secured by property. 459,272 525,927 Note payable to Hills Bank and Trust - Dyersville property, requiring monthly installments of $1,031, including interest at 3.95%. Final payment is due in October 2040, secured by property. 159,001 164,879 Total 834,940 1,039,718 Current portion ( 101,036) (204,318) Long-term portion $ 733,904 $ 835,400 Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 20 Note 7: Notes Payable (Continued) Future maturities of notes payable at September 30, 2022, are as follows: 2023 $ 101,036 2024 105,492 2025 110,155 2026 115,035 2027 120,143 Thereafter 283,079 Total $ 834,940 Note 8: Line of Credit HACAP has a line-of-credit agreement of $1,000,000 with a local bank, which expires March 1, 2023, and is secured by essentially all non-discretionary assets of HACAP, and bears interest at the Wall Street Journal Prime Rate (currently 5.725% as of September 30, 2022). The outstanding balances as of September 30, 2022, and 2021 were $0 and $22, respectively. Note 9: Deferred Compensation HACAP has an employment agreement with a key employee. The agreement provides for payment upon employment separation of two weeks salary per year of tenure. The deferred compensation at September 30, 2022, and 2021, was $129,102 and $111,675 respectively. The compensation expense for the year ended September 30, 2022, and 2021, was $17,427 and $12,103, respectively. Note 10: Net Assets With Donor Restrictions Net assets with donor restrictions are available for the following purposes or time periods: 2022 2021 Food and Nutrition $ 3,108,748 $ 2,785,058 Energy 1,262,683 600,186 Children 133,754 101,778 Homelessness 329,387 515,051 Total $ 4,834,572 $ 4,002,073 Food and Nutrition represents contributions with donor restrictions and the value of undistributed food inventory, energy and homelessness consist of amounts restricted for use on HACAP affordable housing properties and contribution receivable due from United Way and other donations, and children amounts are restricted for use in those activities. Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 21 Note 11: Operating Leases HACAP leases various field offices, warehouse and storage facilities, community centers, vehicles, and office equipment. These leases generally are written over a one-year to ten-year period and HACAP expects to renew or replace most leases at their expiration. Lease expense for the years ended September 30, 2022, and 2021, were $517,718 and $502,510, respectively. Future minimum lease payments beyond 2022 are as follows: 2023 $ 327,025 2024 150,883 2025 147,619 2026 94,782 2027 55,782 Thereafter 87,967 Total $ 864,058 Note 12: Lessor Activity HACAP owns buildings that are leased to individuals for program operations. All properties are leased on short-term agreements. Rental income for the years ended September 30, 2022, and 2021, was $917,332 and $762,503, respectively, and is included in program income on the statements of activities. A summary of the acquisition cost and accumulated depreciation on the leased property at September 30 is as follows: 2022 2021 Land $ 606,726 $ 606,726 Buildings 5,879,919 5,734,440 Subtotal 6,486,645 6,341,166 Accumulated depreciation (5,758,523) (5,602,911) Total $ 728,122 $ 738,255 Note 13: Retirement Plans HACAP contributes to a tax deferred annuity 403(b) plan. The plan is administered by Principal Financial on behalf of its participating employees. During the year ended September 30, 2022, and 2021, HACAP provided $252,749 and $227,032, respectively, in employer contributions. HACAP also participates in the Iowa Public Employees Retirement System (IPERS) which is a cost- sharing multiple-employer defined benefit pension plan administered by the State of Iowa. IPERS provides retirement and death benefits, which are established by state statute to plan members and beneficiaries. Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 22 Note 13: Retirement Plans (Continued) Plan’s legal name: Iowa Public Employees’ Retirement System Employer identification number: 42-6150870 HACAP is one of over 1,900 public employers participating in the plan, which has a plan net position exceeding $40.1 billion as of June 30, 2022. As with any multi-employer plan, the plan’s financial results may be affected by other employers entering or withdrawing from the plan, actions by the plan’s board of trustees, and other events beyond HACAP’s control. IPERS’s funded status was 89.50%, leaving an unfunded actuarial liability of approximately $4.6 billion as of June 30, 2022, as reported in IPERS’ comprehensive annual financial report. For additional IPERS plan information, see www.ipers.org. Participating employees are required to contribute 6.29% of their annual covered salary and HACAP is required to contribute 9.44% of annual covered payroll. Contribution requirements to IPERS are established by state statute. HACAP’s contribution to IPERS for the year ended September 30, 2022, and 2021 was $862,900 and $807,806, respectively. Note 14: In-kind Contributions HACAP has recorded in-kind contributions for the years ended in the statements of activities including: In-Kind Contributions 2022 2021 Space $ 30,544 $ 122,177 Food 8,610,350 8,693,652 Total In-kind Contributions $ 8,640,894 $ 8,815,829 In-Kind Expenses 2022 2021 Space $ 30,544 $ 122,177 Food 8,917,199 9,020,799 Total In-kind Expenses $ 8,947,743 $ 9,142,976 The fair value of the space in-kind was based on market rent studies that were performed based on comparable properties. Space in-kind is utilized by HACAP’s Head Start program. Food Is valued at values provided by the State of Iowa and is distributed to individuals and food pantries. The difference between food contributions and food expense is due to the timing of receipts and distributions. Hawkeye Area Community Action Program, Inc. Notes to Financial Statements 23 Note 15: Contingencies In consideration of various grant funds or forgivable loans received from the Cities of Iowa City and Cedar Rapids for property improvement, liens in the amount of $634,557 and $678,778 at September 30, 2022, and 2021, respectively, have been established in favor of the Cities as lien holder upon various properties. Repayment of all or a pro-rated portion of the lien amount is required if HACAP does not continue to own and operate the properties to provide low-income housing at the property enhanced with the funding. The liens expire at various times through June 2038. HACAP intends to utilize the properties for their intended purpose at a minimum through the expiration dates of the various liens. Therefore, no liability has been recorded on the statements of financial position. HACAP is involved in legal matters arising in the normal course of business. In the opinion of management, any liability resulting from such proceedings would not have a material adverse effect on HACAP’s financial statements. Note 16: Grant Awards At September 30, 2022, HACAP had commitments under various ongoing grant awards of approximately $12,336,000. The revenue relating to these grants is not recognized in the accompanying financial statements because the revenue recognition is conditional on the incurrence of expenditures or the performance of services in the next fiscal year. Note 17: Business Acquisition On October 1, 2020, HACAP acquired the assets and liabilities of Operation: New View Community Action Agency, a nonprofit community action agency that served the Iowa counties of Dubuque, Delaware and Jackson. This resulted in a contribution received on acquisition of $189,865 which was recorded on the statement of activities as contributions and public support. The fair values of the assets and liabilities at the date of acquisitions are as follows: Cash $ 430,116 Grants receivable 122,722 Accounts receivable 19,207 Prepaid expenses and other assets 180,206 Property and equipment 203,045 Accounts payable and accrued expenses ( 256,388) Refundable advances ( 198,546) Note payable ( 310,497) Net contribution received in transaction $ 189,865 Supplementary Information Hawkeye Area Community Action Program, Inc. Schedule A-1Schedule of Program ActivityYear Ended September 30, 2022 FEDERAL PROGRAMS Department of Agriculture (Dept. of Ag) 10.568 10.569 Child and Child and WIC Breast Adult Care Adult Care TEFAP TEFAP Women, Infants Feeding 10.557 Food Program Food Program 10.558 Food Food TOTAL and Children Peer Counselor Subtotal Centers Homes Subtotal Program Distribution REVENUE (1)(2)(3)(4)(5)(6) Grant revenue 46,848,401$ 1,207,167$ 50,000$ 1,257,167$ 488,789$ 993,923$ 1,482,712$ 886,332$ 0$ Commodities 1,952,937 0 0 0 0 0 0 0 1,952,937 United Way 633,212 0 0 0 0 0 0 0 0 Contributions and public support 3,718,089 0 0 0 0 0 0 0 0 CSBG transfer 0 0 0 0 0 64,812 64,812 0 0 Program income 1,657,532 0 0 0 0 0 0 0 0 Investment income 13,606 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 0 0 In-kind contributions 8,640,894 0 0 0 0 0 0 0 0 Total Revenue 63,464,671 1,207,167 50,000 1,257,167 488,789 1,058,735 1,547,524 886,332 1,952,937 EXPENSES Salaries and wages 11,652,918 464,638 32,868 497,506 384,821 107,224 492,045 491,179 0 Fringe benefits 5,379,212 276,731 9,193 285,924 208,463 65504 273967 306250 0Assistance to individuals 24,491,152 0 0 0 0 848,608 848,608 0 1,952,937 Contracted services and fees 6,371,318 227,239 264 227,503 165,997 8,932 174,929 0 0 Depreciation 313,061 0 0 0 0 0 0 0 0 Equipment and repairs 210,512 38,178 0 38,178 0 0 0 0 0 Insurance 248,452 0 0 0 0 0 0 0 0 Memberships 65,341 0 0 0 150 100 250 0 0 Occupancy 1,124,547 52,771 0 52,771 0 2,634 2,634 0 0 Other direct costs 137,790 1,800 0 1,800 0 0 0 0 0 Postage 50,303 6,201 0 6,201 0 580 580 0 0 Printing 17,700 0 0 0 0 0 0 0 0 Supplies and materials 2,747,086 45,219 0 45,219 123,238 612 123,850 0 0 Telephone 203,269 6,112 1,727 7,839 374 1,207 1,581 0 0 Training 147,703 2,036 0 2,036 0 1,053 1,053 0 0 Travel 416,734 2,161 0 2,161 3,607 2,878 6,485 0 0 Internal service fee 0 0 0 0 467,498)( 0 467,498)( 0 0 Indirect costs 0 84,081 5,948 90,029 69,637 19,403 89,040 88,903 0 In-kind expenses 8,947,743 0 0 0 0 0 0 0 0 Total Expenses 62,524,841 1,207,167 50,000 1,257,167 488,789 1,058,735 1,547,524 886,332 1,952,937 Change in net assets 939,830 0 0 0 0 0 0 0 0 Net assets - Beginning of year 8,281,211 0 0 0 0 0 0 0 0 NET ASSETS - END OF YEAR 9,221,041$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 10.557 10.558 See Independent Auditor's Report.24 Hawkeye Area Community Action Program, Inc. Schedule A-2Schedule of Program Activity Year Ended September 30, 2022 FEDERAL PROGRAMS Dept. of Ag Department of Housing and Urban Development (HUD) 14.218 14.231 14.239 COVID-19 10.568 &Emergency Emergency Emergency COVID-19 10.569 Community Solutions Grant Solutions Grant Solutions Grant Emergency Tenant Based Tenant Based Cluster Development Program Program Subs Solutions Grant 14.231 Rental Rental Subtotal Block Grant 2022 2021 2022 2022 CARES 2 Subtotal Assistance 2021 Assistance 2022 REVENUE (7)(8)(9)(10)(11)(12)(13) Grant revenue 886,332$ 22,895$ 34,526$ 99,316$ 180,821$ 98,691$ 413,354$ 36,873$ 3,867$ Commodities 1,952,937 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 0 0 0 Contributions and public support 0 0 0 0 0 0 0 0 0 CSBG transfer 0 0 0 0 0 0 0 0 0 Program income 0 0 0 0 0 0 0 0 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 0 0 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 2,839,269 22,895 34,526 99,316 180,821 98,691 413,354 36,873 3,867 EXPENSES Salaries and wages 491,179 12,372 15,738 30,822 46,252 11,737 104,549 2,895 0 Fringe benefits 306,250 8,540 10,172 18,047 28,146 7,084 63,449 1,780 35)( Assistance to individuals 1,952,937 0 5,408 44,481 97,386 63,391 210,666 31,598 3,978 Contracted services and fees 0 0 0 0 0 13,547 13,547 0 0 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 0 0 0 0 0 0 0 0 Insurance 0 0 0 0 0 0 0 0 0 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 0 0 0 0 0 0 0 0 0 Other direct costs 0 0 0 0 0 0 0 0 0 Postage 0 0 0 0 0 0 0 0 0 Printing 0 0 0 0 0 0 0 0 0 Supplies and materials 0 0 0 0 0 0 0 0 0 Telephone 0 0 0 0 0 808 808 0 0 Training 0 0 0 0 0 0 0 0 0 Travel 0 0 0 749 667 0 1,416 0 0 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 88,903 2,606 3,208 5,217 8,370 2,124 18,919 600 76)( In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 2,839,269 23,518 34,526 99,316 180,821 98,691 413,354 36,873 3,867 Change in net assets 0 623)( 0 0 0 0 0 0 0 Net assets - Beginning of year 0 623 0 0 0 0 0 0 0 NET ASSETS - END OF YEAR 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ See Independent Auditor's Report.25 Hawkeye Area Community Action Program, Inc. Schedule A-3Schedule of Program Activity Year Ended September 30, 2022 FEDERAL PROGRAMS Department of Housing and Urban Development (HUD) 14.239 14.267 HUD Rapid HUD Rapid HUD Rapid HUD Rapid 14.239 HUD First HUD First Rehousing I Rehousing I Rehousing II Rehousing II HUD V HUD V Subtotal 2021 2022 2021 2022 2021 2022 2021 2022 REVENUE (14)(15)(16)(17)(18)(19)(20)(21) Grant revenue 40,740$ 103,674$ 216,887$ 4,318$ 22,227$ 1,700$ 31,813$ 30,101$ 103,020$ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 0 0 0 Contributions and public support 0 0 0 0 0 0 0 0 0 CSBG transfer 0 0 0 0 0 0 0 0 0 Program income 0 0 0 0 0 0 0 0 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 0 0 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 40,740 103,674 216,887 4,318 22,227 1,700 31,813 30,101 103,020 EXPENSES Salaries and wages 2,895 32,839 64,005 2,278 4,933 1,092 6,030 12,795 29,734 Fringe benefits 1,745 21,589 37,294 1,577 2,889 571 3,637 8,152 17,477 Assistance to individuals 35,576 21,568 88,177 0 13,524 195)( 21,055 6,526 49,721 Contracted services and fees 0 19,478 13,547 0 0 0 0 0 0 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 0 0 0 0 0 0 0 0 Insurance 0 0 0 0 0 0 0 0 0 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 0 0 0 0 0 0 0 0 0 Other direct costs 0 0 0 0 0 0 0 0 0 Postage 0 0 0 0 0 0 0 0 0 Printing 0 0 0 0 0 0 0 0 0 Supplies and materials 0 0 0 0 0 0 0 0 0 Telephone 0 107 327 0 0 0 0 0 0 Training 0 0 0 0 0 0 0 0 0 Travel 0 1,411 2,694 0 39 8 26 21 999 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 524 6,682 10,843 463 842 224 1,065 2,607 5,089 In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 40,740 103,674 216,887 4,318 22,227 1,700 31,813 30,101 103,020 Change in net assets 0 0 0 0 0 0 0 0 0 Net assets - Beginning of year 0 0 0 0 0 0 0 0 0 NET ASSETS - END OF YEAR 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ See Independent Auditor's Report.26 Hawkeye Area Community Action Program, Inc. Schedule A-4Schedule of Program Activity Year Ended September 30, 2022 FEDERAL PROGRAMS Dept. of HUD Department of Treasury Department of Veterans Affairs Department of Energy (DOE) 14.267 21.023 21.024 64.033 81.042 COVID-19 Shallow Subsidy Emergency Supportive Supportive Supportive Rent Assistance COVID-19 Services For Services For Services For DOE DOE 14.267 Program (ERAP)ARPA Veteran Veteran Veteran 64.033 Weatherization Weatherization Subtotal 2022-23 Housing Families 2021 Families 2022 Families 2022 Subtotal DOE-21-02 DOE-22-02 REVENUE (22)(23)(24)(25)(26)(27)(28) Grant revenue 513,740$ 4,119,005$ 147,175$ 1,073,424$ 289,553$ 7,293$ 1,370,270$ 144,326$ 692,947$ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 0 0 0 Contributions and public support 0 0 0 0 0 0 0 0 0 CSBG transfer 0 0 0 0 0 0 0 0 0 Program income 0 0 0 0 0 0 0 0 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 0 0 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 513,740 4,119,005 147,175 1,073,424 289,553 7,293 1,370,270 144,326 692,947 EXPENSES Salaries and wages 153,706 102,136 0 335,988 87,694 0 423,682 0 0 Fringe benefits 93,186 53,060 0 209,009 48,627 0 257,636 0 0 Assistance to individuals 200,376 3,938,912 0 371,686 123,049 7,293 502,028 0 0 Contracted services and fees 33,025 3,298 0 28,091 7,047 0 35,138 136,226 692,947 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 105 147,175 0 0 0 0 0 0 Insurance 0 0 0 0 0 0 0 0 0 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 0 0 0 15,295 3,145 0 18,440 0 0 Other direct costs 0 0 0 1,397 279 0 1,676 0 0 Postage 0 524 0 37 32 0 69 0 0 Printing 0 0 0 33)( 0 0 33)( 0 0 Supplies and materials 0 173 0 3,719 0 0 3,719 0 0 Telephone 434 0 0 4,254 923 0 5,177 0 0 Training 0 0 0 0 300 0 300 8,100 0 Travel 5,198 0 0 35,221 10,547 0 45,768 0 0 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 27,815 20,797 0 68,760 7,910 0 76,670 0 0 In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 513,740 4,119,005 147,175 1,073,424 289,553 7,293 1,370,270 144,326 692,947 Change in net assets 0 0 0 0 0 0 0 0 0 Net assets - Beginning of year 0 0 0 0 0 0 0 0 0 NET ASSETS - END OF YEAR 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ See Independent Auditor's Report.27 Hawkeye Area Community Action Program, Inc. Schedule A-5Schedule of Program Activity Year Ended September 30, 2022 FEDERAL PROGRAMS DOE Department of Health and Human Services (DHHS) 81.042 93.568 HEAP HEAP COVID-19 COVID-19 81.042 Weatherization Weatherization LIHWAP LIHWAP LIHEAP LIHEAP LIHEAP LIHEAP Subtotal 21-02 22-02 21-CAA-02 21-ARPA-02 21-02 22-02 CARES 2 Black Hills REVENUE (29)(30)(31)(32)(33)(34)(35)(36) Grant revenue 837,273$ 516,915$ 1,114,953$ 747,345$ 257,265$ 7,679)($ 7,308,167$ 9,588,016$ 78,811$ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 0 0 0 Contributions and public support 0 0 0 0 0 0 0 0 0 CSBG transfer 0 0 0 0 0 0 0 0 0 Program income 0 0 0 0 0 0 0 0 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 0 0 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 837,273 516,915 1,114,953 747,345 257,265 7,679)( 7,308,167 9,588,016 78,811 EXPENSES Salaries and wages 0 0 0 63,447 19,919 0 387,101 314,532 1,792 Fringe benefits 0 0 0 37,415 9,115 0 211,317 167,457 1,233 Assistance to individuals 0 0 0 632,955 226,055 4,878)( 6,611,793 9,010,769 75,415 Contracted services and fees 829,173 498,804 1,107,778 0 0 0 1,633 7,398 0 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 0 0 0 0 0 0 0 0 Insurance 0 5,617 5,045 0 0 0 0 0 0 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 0 0 0 0 0 0 4,564 2,624 0 Other direct costs 0 0 0 0 0 0 120 157 0 Postage 0 0 0 204 61 2,801)( 11,940 15,714 0 Printing 0 0 0 0 0 0 0 0 0 Supplies and materials 0 0 0 0 0 0 12,066 3,102 0 Telephone 0 0 0 353 0 0 1,846 1,687 0 Training 8,100 12,494 2,130 0 0 0 446 0 0 Travel 0 0 0 0 0 0 2,535 461 0 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 0 0 0 12,971 2,115 0 62,806 64,115 371 In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 837,273 516,915 1,114,953 747,345 257,265 7,679)( 7,308,167 9,588,016 78,811 Change in net assets 0 0 0 0 0 0 0 0 0 Net assets - Beginning of year 0 0 0 0 0 0 0 0 0 NET ASSETS - END OF YEAR 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ See Independent Auditor's Report.28 Hawkeye Area Community Action Program, Inc. Schedule A-6Schedule of Program Activity Year Ended September 30, 2022 FEDERAL PROGRAMS Department of Health and Human Services (DHHS) 93.568 93.569 93.575 CARES CARES Community Community Community Community Child Care Child Care Services Services Services Services Block Grant Block Grant 93.568 Block Grant Block Grant Block Grant Block Grant Subtotal Wrap Around Wrap Around Subtotal Subtotal 21-02 22-02 2022 DDJ 2022 93.569 2022 2023 93.575 REVENUE (37)(38)(39)(40)(41)(42) Grant revenue 19,603,793$ 164,546$ 1,113,758$ 769,286$ 302,698$ 2,350,288$ 583,772$ 174,274$ 758,046$ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 0 0 0 Contributions and public support 0 0 0 0 0 0 0 0 0 CSBG transfer 0 132,675)( 939,643)( 122,011)( 0 1,194,329)( 65,879 0 65,879 Program income 0 0 0 0 0 0 0 0 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 0 0 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 19,603,793 31,871 174,115 647,275 302,698 1,155,959 649,651 174,274 823,925 EXPENSES Salaries and wages 786,791 6,033 56,799 262,568 89,042 414,442 348,592 114,941 463,533 Fringe benefits 426,537 3,646 33,300 159,761 51,364 248,071 229,785 46,726 276,511 Assistance to individuals 16,552,109 0 0 0 30,110 30,110 0 0 0 Contracted services and fees 1,615,613 19,647 73,424 81,718 94,989 269,778 0 0 0 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 0 0 62,677 0 62,677 0 0 0 Insurance 10,662 0 0 0 0 0 0 0 0 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 7,188 0 0 0 0 0 0 0 0 Other direct costs 277 0 0 0 0 0 0 0 0 Postage 25,118 0 0 0 0 0 0 0 0 Printing 0 0 0 0 0 0 0 0 0 Supplies and materials 15,168 1,310 0 33,278 21,080 55,668 0 0 0 Telephone 3,886 0 0 332 0 332 0 0 0 Training 15,070 0 440 0 0 440 0 0 0 Travel 2,996 0 17 0 0 17 0 0 0 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 142,378 1,235 10,135 46,941 16,113 74,424 71,274 12,607 83,881 In-kind expenses 0 .0 0 0 0 0 0 0 Total Expenses 19,603,793 31,871 174,115 647,275 302,698 1,155,959 649,651 174,274 823,925 Change in net assets 0 0 0 0 0 0 0 0 0 Net assets - Beginning of year 0 0 0 0 0 0 0 0 0 NET ASSETS - END OF YEAR 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ See Independent Auditor's Report.29 Hawkeye Area Community Action Program, Inc. Schedule A-7Schedule of Program Activity Year Ended September 30, 2022 FEDERAL PROGRAMS Department of Health and Human Services 93.600 93.778 93.994 EHS 1st Five Head Head DDJ COVID-19 Child Care Implementation Maternal Total Start Start Head Start Head Start Partnership Subtotal Phase and Child Federal 2021 2022 2021 Grant Expand 2021 93.600 2022 Health Services Programs REVENUE (43)(44)(45)(46)(47)(48)(49) Grant revenue 1,734,706$ 6,510,985$ 770,352$ 630,438$ 186,895$ 9,833,376$ 137,183$ 159,885$ 43,933,234$ Commodities 0 0 0 0 0 0 0 0 1,952,937 United Way 0 0 0 0 0 0 0 0 0 Contributions and public support 0 0 0 0 0 0 0 0 0 CSBG transfer 0 0 0 0 0 0 0 0 1,063,638)( Program income 0 0 0 0 0 0 0 0 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 0 0 In-kind contributions 189,823 444,828 0 0 21,981 656,632 0 0 656,632 Total Revenue 1,924,529 6,955,813 770,352 630,438 208,876 10,490,008 137,183 159,885 45,479,165 EXPENSES Salaries and wages 604,544 2,711,203 367,830 122,625 73,980 3,880,182 73,931 86,159 7,985,108 Fringe benefits 386,844 1,547,812 232,370 61,736 48,772 2,277,534 43,731 46,369 4,662,510 Assistance to individuals 0 0 0 0 0 0 0 0 24,271,322 Contracted services and fees 229,297 786,771 32,975 6,362 28,147 1,083,552 1,794 3,290 4,290,640 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 1,511 6,662 715 136 0 9,024 0 72 257,231 Insurance 987 6,969 0 0 0 7,956 0 0 18,618 Memberships 0 5,430 0 0 0 5,430 0 0 5,680 Occupancy 224,411 691,507 32,906 28,583 17,245 994,652 0 3,199 1,078,884 Other direct costs 300 262 0 0 0 562 28 338 4,681 Postage 320 1,037 185 0 0 1,542 215 1,108 35,357 Printing 279 3,316 0 1,904 0 5,499 0 0 5,466 Supplies and materials 148,325 165,217 21,124 375,022 1,717 711,405 1,414 3,058 959,674 Telephone 7,660 29,609 2,639 11,880 92 51,880 1,141 1,136 74,214 Training 2,305 40,650 855 0 109 43,919 437 235 71,590 Travel 4,735 47,800 3,804 0 1,743 58,082 1,113 716 123,952 Internal service fee 0 0 0 0 0 0 0 0 467,498)( Indirect costs 123,188 466,740 74,949 22,190 15,090 702,157 13,379 14,205 1,445,727 In-kind expenses 189,823 444,828 0 0 21,981 656,632 0 0 656,632 Total Expenses 1,924,529 6,955,813 770,352 630,438 208,876 10,490,008 137,183 159,885 45,479,788 Change in net assets 0 0 0 0 0 0 0 0 623)( Net assets - Beginning of year 0 0 0 0 0 0 0 0 623 NET ASSETS - END OF YEAR 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ See Independent Auditor's Report.30 Hawkeye Area Community Action Program, Inc. Schedule A-8Schedule of Program Activity Year Ended September 30, 2022 STATE AND LOCAL PROGRAMS East Central East Central Linn County Linn County Johnson Johnson Iowa Iowa Permanent Permanent Chronically Chronically County Local County Local United Way United Way Housing Housing Iowans Homeless Homeless Housing Housing 2022 2023 2022 2023 Helping Iowans 2022 2023 2022 2023 REVENUE (50)(51)(52)(53)(54)(55)(56)(57)(58) Grant revenue 0$ 0$ 24,665$ 8,222$ 51,028$ 0$ 0$ 0$ 0$ Commodities 0 0 0 0 0 0 0 0 0 United Way 184,800)( 178,201 30,000 9,643 0 0 0 0 0 Contributions and public support 0 0 18,616 1,686 0 0 0 3,450 0 CSBG transfer 0 0 3,054 0 0 21,993 9,678 0 0 Program income 0 0 356,965 136,812 0 15,728 4,285 283,688 140,773 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 896,059)( 896,059 0 20,673 20,673)( 225,710)( 225,710 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 184,800)( 178,201 462,759)( 1,052,422 51,028 58,394 6,710)( 61,428 366,483 EXPENSES Salaries and wages 0 0 47,979 25,467 3,557 0 0 47,285 19,935 Fringe benefits 0 0 33,872 7,923 2,145 0 0 27,672 7,375 Assistance to individuals 0 0 3,201 249 29,622 0 0 8,519 110 Contracted services and fees 0 0 191,819 85,487 0 20,237 7,300 69,550 55,581 Depreciation 0 0 26,093 8,698 0 0 0 18,713 6,238 Equipment and repairs 0 0 0 0 0 0 0 0 0 Insurance 0 0 8,400 764 0 3,517 320 13,471 1,225 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 0 0 119,954 31,457 0 8,700 2,765 41,963 14,760 Other direct costs 0 0 7,884 3,822 0 322 170 2,439 2,141 Postage 0 0 990 365 0 7 0 664 222 Printing 0 0 24)( 0 0 0 0 80 0 Supplies and materials 0 0 36,932 18,649 0 3,807 3,132 9,528 5,203 Telephone 0 0 1,395 428 0 1,114 240 1,551 507 Training 0 0 0 0 0 0 0 0 0 Travel 0 0 6,138 1,696 306 17 36 6,515 649 Internal service fee 0 0 9,839)( 3,217)( 0 0 0 5,014)( 3,701)( Indirect costs 0 0 10,026 2,898 644 0 0 9,597 2,567 In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 0 0 484,820 184,686 36,274 37,721 13,963 252,533 112,812 Change in net assets 184,800)( 178,201 947,579)( 867,736 14,754 20,673 20,673)( 191,105)( 253,671 Net assets - Beginning of year 184,800 0 947,579 0 3,387)( 20,673)( 0 191,105 0 NET ASSETS - END OF YEAR 0$ 178,201$ 0$ 867,736$ 11,367$ 0$ 20,673)($ 0$ 253,671$ See Independent Auditor's Report.31 Hawkeye Area Community Action Program, Inc. Schedule A-9Schedule of Program Activity Year Ended September 30, 2022 STATE AND LOCAL PROGRAMS Washington Washington Benton County Benton County Benton County Benton County UW UW County Local County Local Local Local Local Local Food Dubuque Dubuque Operations Operations Housing Housing Senior Services Senior Services Reservoir 2022 2023 2022 2023 2022 2023 2022 2023 Inventory REVENUE (59)(60)(61)(62)(63)(64)(65)(66)(67) Grant revenue 0$ 0$ 90,000$ 30,000$ 16,267$ 5,422$ 41,710$ 11,772$ 0$ Commodities 0 0 0 0 0 0 0 0 0 United Way 17,000 8,779 0 0 0 0 21,000 6,750 0 Contributions and public support 0 0 2,281 310 0 0 1,366 14,651 0 CSBG transfer 0 0 13,296 44,094 30,559 6,266 79,343 35,027 0 Program income 0 0 19,521 4,015 7,470 2,250 63,190 16,330 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 165,736 165,736)( 163,921)( 163,921 25,246 25,246)( 0 In-kind contributions 0 0 0 0 0 0 0 0 8,610,350 Total Revenue 17,000 8,779 290,834 87,317)( 109,625)( 177,859 231,855 59,284 8,610,350 EXPENSES Salaries and wages 8,998 4,724 0 0 2,160 664 70,127 24,327 0 Fringe benefits 6,136 2,304 0 0 1,430 317 47,280 10,101 0 Assistance to individuals 500 850 0 0 0 0 120 270 0 Contracted services and fees 0 0 28,070 0 33,223 4,294 0 0 0 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 0 422 63 0 0 1,025 13,474 0 Insurance 0 0 865 79 1,330 121 0 0 0 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 0 0 99,785 76,294 16,637 5,631 34,675 12,617 0 Other direct costs 0 0 792 2 248 0 150 0 0 Postage 0 0 0 60 0 0 613 214 0 Printing 0 0 0 0 0 0 0 0 0 Supplies and materials 0 0 2,219 1,480 792 2,852 28,931 14,046 0 Telephone 0 0 573 175 0 0 287 88 0 Training 0 0 0 0 0 0 15 0 0 Travel 285 252 596 266 29 0 9,045 6,473 0 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 1,835 649 0 0 452 59 14,341 2,748 0 In-kind expenses 0 0 0 0 0 0 0 0 8,917,199 Total Expenses 17,754 8,779 133,322 78,419 56,301 13,938 206,609 84,358 8,917,199 Change in net assets 754)( 0 157,512 165,736)( 165,926)( 163,921 25,246 25,074)( 306,849)( Net assets - Beginning of year 754 0 157,512)( 0 165,926 0 25,246)( 0 399,550 NET ASSETS - END OF YEAR 0$ 0$ 0$ 165,736)($ 0$ 163,921$ 0$ 25,074)($ 92,701$ See Independent Auditor's Report.32 Hawkeye Area Community Action Program, Inc. Schedule A-10Schedule of Program Activity Year Ended September 30, 2022 STATE AND LOCAL PROGRAMS Johnson Johnson Food Food Food Food Shared Shared Local Childcare County ECI County ECI Reservoir Back Reservoir Reservoir Reservoir Visions Visions Training 2022 2023 Pack Program Fundraising Bulk Program Operations 2022 2023 Programs 2022 REVENUE (68)(69)(70)(71)(72)(73)(74)(75)(76) Grant revenue 38,542$ 30,144$ 0$ 0$ 229,000$ 119,949$ 544,415$ 72,127$ 35,000$ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 180,500 36,735 121,147 80,000 Contributions and public support 0 0 191,118 226,923 369,774 1,091,133 0 0 0 CSBG transfer 2,956)( 0 0 0 0 0 44,322 0 0 Program income 0 0 0 0 220,006 7,515 0 0 2,350 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 0 21,506)( In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 35,586 30,144 191,118 226,923 818,780 1,399,097 625,472 193,274 95,844 EXPENSES Salaries and wages 19,548 17,955 29,287 0 0 203,699 386,124 65,559 1,479 Fringe benefits 12,061 9,380 17,563 0 0 109,524 257,849 15,764 907 Assistance to individuals 0 0 0 0 0 5,959 0 0 94,050 Contracted services and fees 0 0 0 185,602 0 40,017 0 0 1,601 Depreciation 0 0 0 0 0 19,451 0 0 0 Equipment and repairs 0 0 0 0 0 21,957 0 0 0 Insurance 0 0 0 0 0 10,548 0 0 0 Memberships 0 0 0 0 0 35,276 0 0 0 Occupancy 0 0 0 0 0 150 0 0 0 Other direct costs 0 0 0 1,055 0 9,196 0 0 0 Postage 0 0 0 0 0 1,338 0 0 0 Printing 0 0 0 0 0 1,672 0 0 0 Supplies and materials 0 0 138,182 0 845,808 748,348 0 0 0 Telephone 0 0 0 0 0 6,313 0 0 0 Training 0 0 0 0 0 7,421 0 0 191 Travel 0 0 0 0 14,550 139,012 0 0 0 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 3,977 2,809 5,300 0 0 36,841 79,130 2,607 275 In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 35,586 30,144 190,332 186,657 860,358 1,396,722 723,103 83,930 98,503 Change in net assets 0 0 786 40,266 41,578)( 2,375 97,631)( 109,344 2,659)( Net assets - Beginning of year 0 0 77,595 851,961 208,538 1,613,985 97,631 0 2,659 NET ASSETS - END OF YEAR 0$ 0$ 78,381$ 892,227$ 166,960$ 1,616,360$ 0$ 109,344$ 0$ See Independent Auditor's Report.33 Hawkeye Area Community Action Program, Inc. Schedule A-11Schedule of Program Activity Year Ended September 30, 2022 STATE AND LOCAL PROGRAMS Local Childcare BP Senior BP Senior Cedar/Jones Cedar/Jones Cedar/Jones Benton Benton Jackson Co Training Dining Dining ECI Health ECI Health ECI HS ECI ECI ECI Programs 2023 2022 2023 2022 2023 2023 2022 2023 2022 REVENUE (77)(78)(79)(80)(81)(82)(83)(84)(85) Grant revenue 0$ 0$ 15,178$ 22,586$ 4,007$ 2,602$ 7,084$ 2,022$ 19,260$ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 0 0 0 Contributions and public support 0 31,616 10,336 0 0 0 0 0 0 CSBG transfer 0 69,468 7,021 0 0 0 0 0 0 Program income 200 54,612 17,877 0 0 0 0 0 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 21,506 56,068 56,068)( 2,611)( 2,611 0 0 0 0 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 21,706 211,764 5,656)( 19,975 6,618 2,602 7,084 2,022 19,260 EXPENSES Salaries and wages 0 58,134 20,901 9,743 2,614 1,440 3,677 1,296 8,738 Fringe benefits 85)( 39,471 9,157 6,528 944 901 2,450 525 5,921 Assistance to individuals 0 0 0 0 0 0 0 0 0 Contracted services and fees 0 420 259 0 0 0 0 0 0 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 0 0 0 0 0 0 0 0 Insurance 0 1,026 93 0 0 0 0 0 0 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 0 0 0 0 0 0 0 0 0 Other direct costs 0 2,364 417 0 0 0 0 0 0 Postage 0 58 0 0 0 0 0 0 0 Printing 0 26)( 0 0 0 0 0 0 0 Supplies and materials 0 34,116 13,301 2,038 0 0 0 0 2,817 Telephone 0 783 281 0 0 0 0 0 0 Training 0 0 0 0 0 0 0 0 0 Travel 0 7,856 3,595 779 191 0 205 53 0 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 8)( 11,894 2,408 1,991 258 261 752 148 1,784 In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 93)( 156,096 50,412 21,079 4,007 2,602 7,084 2,022 19,260 Change in net assets 21,799 55,668 56,068)( 1,104)( 2,611 0 0 0 0 Net assets - Beginning of year 0 55,668)( 0 1,104 0 0 0 0 0 NET ASSETS - END OF YEAR 21,799$ 0$ 56,068)($ 0$ 2,611$ 0$ 0$ 0$ 0$ See Independent Auditor's Report.34 Hawkeye Area Community Action Program, Inc. Schedule A-12Schedule of Program Activity Year Ended September 30, 2022 STATE AND LOCAL PROGRAMS Local Local Greater C.R.Greater C.R. Jackson Co Child Care Child Care Agency Community Community Johnson Cty Johnson Cty ECI Operations Operations Volunteer Hazel Corey Foundation Foundation United Way United Way 2023 2022 2023 Coordination Endowment 2022 2023 2022 2023 REVENUE (86)(87)(88)(89)(90)(91)(92)(93)(94) Grant revenue 2,795$ 55,960$ 22,117$ 0$ 0$ 0$ 0$ 0$ 0$ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 0 36,086 14,184 Contributions and public support 0 16,801 4,166 0 0 12,875 29,289 0 0 CSBG transfer 0 0 0 3,682 0 0 0 0 0 Program income 0 0 0 0 0 0 0 0 0 Investment income 0 0 0 0 4,550)( 0 0 0 0 Transfers 0 493,228)( 493,228 0 0 5,336)( 5,336 0 0 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 2,795 420,467)( 519,511 3,682 4,550)( 7,539 34,625 36,086 14,184 EXPENSES Salaries and wages 1,971 27,226 20,042 0 0 0 0 19,460 8,896 Fringe benefits 671 9,280 8,333 0 0 0 0 13,038 4,128 Assistance to individuals 0 0 0 0 0 0 2,711 0 0 Contracted services and fees 0 805 0 0 0 0 0 0 0 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 0 0 0 0 0 0 0 0 Insurance 0 0 0 0 0 0 0 0 0 Memberships 0 0 0 30 0 0 0 0 0 Occupancy 0 0 0 0 0 0 0 0 0 Other direct costs 0 7,909 5,985 154 0 0 2,625 0 0 Postage 0 0 0 0 0 0 0 0 0 Printing 0 479)( 0 0 0 0 0 0 0 Supplies and materials 0 975 0 3,124 0 40,518 0 0 0 Telephone 0 0 0 374 0 0 0 0 0 Training 0 0 0 0 0 0 0 0 0 Travel 0 0 0 0 0 0 0 0 0 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 153 5,496 3,058 0 0 0 0 3,972 1,160 In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 2,795 51,212 37,418 3,682 0 40,518 5,336 36,470 14,184 Change in net assets 0 471,679)( 482,093 0 4,550)( 32,979)( 29,289 384)( 0 Net assets - Beginning of year 0 471,679 0 0 43,333 32,979 0 384 0 NET ASSETS - END OF YEAR 0$ 0$ 482,093$ 0$ 38,783$ 0$ 29,289$ 0$ 0$ See Independent Auditor's Report.35 Hawkeye Area Community Action Program, Inc. Schedule A-13Schedule of Program Activity Year Ended September 30, 2022 STATE AND LOCAL PROGRAMS 1st Five Maternal and Implementation Food Child Health Local Phase IP&L IP&L Donor Services Health 2022 VITA VITA Farmers Utilities Utilities Relations State Portion Alliance State Portion 2021 2022 Market 21-02 22-02 REVENUE (95)(96)(97)(98)(99)(100)(101)(102)(103) Grant revenue 14,469$ 352,662$ 23,668$ 233,583$ 0$ 10,000$ 2,786$ 67,317$ 105,627$ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 0 0 0 Contributions and public support 325,531 0 1,024 0 0 0 0 0 0 CSBG transfer 0 0 0 0 2,405 4,944 0 0 0 Program income 0 50,390 46,915 0 0 0 0 0 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 0 0 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 340,000 403,052 71,607 233,583 2,405 14,944 2,786 67,317 105,627 EXPENSES Salaries and wages 8,197 219,804 9,605 125,883 246 7,927 0 0 0 Fringe benefits 4,789 118,293 5,905 74,462 159 4,845 0 0 0 Assistance to individuals 0 0 0 0 0 0 0 0 0 Contracted services and fees 0 3,556 138 3,055 0 0 0 80,274 105,627 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 183 0 0 0 0 0 0 0 Insurance 0 0 0 0 0 0 0 0 0 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 0 8,160 0 0 0 0 0 0 0 Other direct costs 0 862 0 47 0 329 0 0 0 Postage 0 2,826 114 366 0 117 388 0 0 Printing 0 0 0 0 0 0 0 0 0 Supplies and materials 0 7,802 562 2,409 1,950 297 280 0 0 Telephone 0 2,899 288 1,943 0 0 0 0 0 Training 0 600 0 743 0 0 0 0 0 Travel 0 1,827 1,794 1,895 0 0 0 0 0 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 1,483 36,240 6,647 22,780 50 1,429 0 0 0 In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 14,469 403,052 25,053 233,583 2,405 14,944 668 80,274 105,627 Change in net assets 325,531 0 46,554 0 0 0 2,118 12,957)( 0 Net assets - Beginning of year 0 0 38,264)( 0 0 0 198 12,957 0 NET ASSETS - END OF YEAR 325,531$ 0$ 8,290$ 0$ 0$ 0$ 2,316$ 0$ 0$ See Independent Auditor's Report.36 Hawkeye Area Community Action Program, Inc. Schedule A-14Schedule of Program Activity Year Ended September 30, 2022 STATE AND LOCAL PROGRAMS Linn County Linn County MEC Black Hills Black Hills Residential Residential ECI ECI Utilities Utilities Utilities Weatherization Weatherization Environmental Environmental Wrap Around Wrap Around 22-02 21-02 22-02 Inventory Inventory Division Pool Division Pool 2022 2023 REVENUE (104)(105)(106)(107)(108)(109)(110)(111)(112) Grant revenue 202,245$ 14,776$ 65,947$ 0$ 0$ 0$ 0$ 152,060$ 14,426$ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 0 55,065 17,705 Contributions and public support 0 0 0 0 0 0 0 0 0 CSBG transfer 0 0 0 0 0 26,000 44,000 80,991 0 Program income 0 0 0 0 0 391 0 0 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 62,732 62,732)( 435,686 435,686)( 0 0 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 202,245 14,776 65,947 62,732 62,732)( 462,077 391,686)( 288,116 32,131 EXPENSES Salaries and wages 0 0 0 0 0 231,136 694,290 153,198 25,563 Fringe benefits 0 0 0 0 0 160,430 450,164 101,274 5,730 Assistance to individuals 0 0 0 0 0 0 0 0 0 Contracted services and fees 202,245 19,871 65,947 0 0 63,349)( 125,128 0 0 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 0 0 0 0 972 6,765 0 0 Insurance 0 0 0 0 0 7,917 11,063 0 0 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 0 0 0 0 0 0 0 0 0 Other direct costs 0 0 0 0 0 741 1,060 0 0 Postage 0 0 0 0 0 39 369 0 0 Printing 0 0 0 0 0 0 0 0 0 Supplies and materials 0 0 0 38,984 195,011 8,169 26,914 2,133 0 Telephone 0 0 0 0 0 1,762 5,642 0 0 Training 0 0 0 0 0 3,480)( 9,080 0 0 Travel 0 0 0 0 0 15,512 50,134 0 0 Internal service fee 0 0 0 37,011)( 167,172)( 431,309)( 1,432,818)( 0 0 Indirect costs 0 0 0 0 0 47,274 120,191 31,511 838 In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 202,245 19,871 65,947 1,973 27,839 24,186)( 67,982 288,116 32,131 Change in net assets 0 5,095)( 0 60,759 90,571)( 486,263 459,668)( 0 0 Net assets - Beginning of year 0 5,095 0 60,759)( 0 486,263)( 0 0 0 NET ASSETS - END OF YEAR 0$ 0$ 0$ 0$ 90,571)($ 0$ 459,668)($ 0$ 0$ See Independent Auditor's Report.37 Hawkeye Area Community Action Program, Inc. Schedule A-15Schedule of Program Activity Year Ended September 30, 2022 STATE AND LOCAL PROGRAMS Health Health Linn County ECI Alliance Alliance Linn Cty ECI Linn Cty ECI Family Learning Linn County Linn County Nontraditional Nontraditional Maquoketa East Central Linn County Connections ECI ECI Child Care Child Care Valley Amana REC REC 2023 2022 2023 2022 2023 Assistance Assistance Assistance Assistance REVENUE (113)(114)(115)(116)(117)(118)(119)(120)(121) Grant revenue 4,544$ 188,493$ 52,392$ 150,346$ 35,646$ 0$ 0$ 0$ 0$ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 0 0 0 Contributions and public support 0 0 0 0 0 2,420 0 5,076 6,982 CSBG transfer 0 0 0 19,142 3,731 0 0 0 0 Program income 0 77,767 25,663 0 0 0 0 0 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 0 0 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 4,544 266,260 78,055 169,488 39,377 2,420 0 5,076 6,982 EXPENSES Salaries and wages 2,586 80,649 28,218 73,032 23,254 0 0 0 0 Fringe benefits 597 40,751 9,138 46,145 8,418 0 0 0 0 Assistance to individuals 0 557 0 4,970 2,150 87 0 2,427 0 Contracted services and fees 579 112,959 35,880 4,249 657 0 0 0 0 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 7,560 0 0 0 0 0 0 0 Insurance 0 0 0 0 0 0 0 0 0 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 0 0 0 0 0 0 0 0 0 Other direct costs 299 0 0 0 0 0 0 0 0 Postage 0 0 0 164 91 0 0 0 0 Printing 0 0 0 0 0 0 0 0 0 Supplies and materials 15 6,441 1,214 24,301 1,975 0 0 0 0 Telephone 0 286 88 474 175 0 0 0 0 Training 0 0 0 378 0 0 0 0 0 Travel 0 572 302 828 180 0 0 0 0 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 468 16,485 3,215 14,947 2,477 0 0 0 0 In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 4,544 266,260 78,055 169,488 39,377 87 0 2,427 0 Change in net assets 0 0 0 0 0 2,333 0 2,649 6,982 Net assets - Beginning of year 0 0 0 0 0 7,162 3,996 18,007 19,459 NET ASSETS - END OF YEAR 0$ 0$ 0$ 0$ 0$ 9,495$ 3,996$ 20,656$ 26,441$ See Independent Auditor's Report.38 Hawkeye Area Community Action Program, Inc. Schedule A-16Schedule of Program Activity Year Ended September 30, 2022 STATE AND LOCAL PROGRAMS Alliant Home Alliant Home Town Care Town Care Mid American Mid American Local TIP REC Coggon Cascade Black Hills Assistance Assistance Assistance Assistance Assistance Assistance Municipal Utilities Assistance 2021 2022 2021 2022 Operations REVENUE (122)(123)(124)(125)(126)(127)(128)(129)(130) Grant revenue 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 0 0 0 Contributions and public support 1,048 0 475 21,517 233,134 383,159 12,445 41,093 175,605 CSBG transfer 0 0 0 0 0 0 0 0 502,011 Program income 0 0 0 0 0 0 0 0 0 Investment income 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 472,090)( 472,090 132,301)( 132,301 0 In-kind contributions 0 0 0 0 0 0 0 0 0 Total Revenue 1,048 0 475 21,517 238,956)( 855,249 119,856)( 173,394 677,616 EXPENSES Salaries and wages 0 0 0 0 0 0 5 19 164,119 Fringe benefits 0 0 0 0 0 0 3 11 96,641 Assistance to individuals 0 0 0 225 3,756 17,453 0 2,810 285,143 Contracted services and fees 0 0 0 0 0 0 0 0 4,250 Depreciation 0 0 0 0 0 0 0 0 0 Equipment and repairs 0 0 0 0 0 0 0 0 0 Insurance 0 0 0 0 0 0 0 0 0 Memberships 0 0 0 0 0 0 0 0 0 Occupancy 0 0 0 0 0 0 0 0 15,317 Other direct costs 0 0 0 0 0 0 0 0 1,896 Postage 0 0 0 0 0 0 0 0 761 Printing 0 0 0 0 0 0 0 0 0 Supplies and materials 0 0 0 0 0 0 0 0 66,611 Telephone 0 0 0 0 0 0 0 0 1,714 Training 0 0 0 0 0 0 0 0 5,919 Travel 0 0 0 0 0 0 0 0 4,124 Internal service fee 0 0 0 0 0 0 0 0 0 Indirect costs 0 0 0 0 0 0 1 3 27,384 In-kind expenses 0 0 0 0 0 0 0 0 0 Total Expenses 0 0 0 225 3,756 17,453 9 2,843 673,879 Change in net assets 1,048 0 475 21,292 242,712)( 837,796 119,865)( 170,551 3,737 Net assets - Beginning of year 12,142 834 30,751 127,206 242,712 0 119,865 0 159,829 NET ASSETS - END OF YEAR 13,190$ 834$ 31,226$ 148,498$ 0$ 837,796$ 0$ 170,551$ 163,566$ See Independent Auditor's Report.39 Hawkeye Area Community Action Program, Inc. Schedule A-17Schedule of Program Activity Year Ended September 30, 2022 STATE AND LOCAL PROGRAMS DISCRETIONARY ACTIVITIES Washington Washington County County Broadway Total Local Local Dubuque Jackson Delaware Complex State and Elimination of Assistance Assistance County County County Maintenance Local Internal GAAP 2022 2023 Local Local Local Account Programs Services Adjustments REVENUE (131)(132)(133)(134)(135)(136)(137) Grant revenue 0$ 0$ 0$ 0$ 0$ 0$ 3,192,861$ 0$ 277,694)($ Commodities 0 0 0 0 0 0 0 0 0 United Way 0 0 0 0 0 0 627,995 0 0 Contributions and public support 12,970 16,626 4,126 6,390 8,500 0 3,284,512 0 0 CSBG transfer 0 0 1,135 12,786 1,646 0 1,063,638 0 0 Program income 0 0 0 0 0 0 1,554,713 0 0 Investment income 0 0 0 0 0 0 4,550)( 0 0 Transfers 85,292)( 85,292 0 0 0 0 0 0 0 In-kind contributions 0 0 0 0 0 0 8,610,350 0 626,088)( Total Revenue 72,322)( 101,918 5,261 19,176 10,146 0 18,329,519 0 903,782)( EXPENSES Salaries and wages 0 0 258 1,118 0 0 3,012,119 1,885,898)( 0 Fringe benefits 0 0 4,048)( 644 0 0 1,795,216 5,296,591)( 0 Assistance to individuals 11,731 8,072 5,907 4,635 1,440 0 497,524 0 277,694)( Contracted services and fees 0 0 0 0 0 0 1,425,331 0 0 Depreciation 0 0 0 0 0 1,818 81,011 0 161,767 Equipment and repairs 0 0 0 0 0 0 52,421 0 145,589)( Insurance 0 0 0 0 0 0 60,739 0 0 Memberships 0 0 0 0 0 0 35,306 0 0 Occupancy 0 0 0 11,889 8,340 0 509,094 1,416,532)( 0 Other direct costs 0 0 90 0 0 0 52,999 0 0 Postage 0 0 0 0 0 0 9,766 0 0 Printing 0 0 0 0 0 0 1,223 0 0 Supplies and materials 0 0 1,159 292 310 0 2,343,627 671,681)( 0 Telephone 0 0 376 0 0 0 29,756 0 0 Training 0 0 350 0 0 0 21,217 0 0 Travel 0 0 1,212 396 56 0 277,376 0 0 Internal service fee 0 0 0 0 0 0 2,090,081)( 9,270,702 0 Indirect costs 0 0 43)( 202 0 0 543,664 0 0 In-kind expenses 0 0 0 0 0 0 8,917,199 0 626,088)( Total Expenses 11,731 8,072 5,261 19,176 10,146 1,818 17,575,507 0 887,604)( Change in net assets 84,053)( 93,846 0 0 0 1,818)( 754,012 0 16,178)( Net assets - Beginning of year 84,053 0 124,225 0 820 20,375 5,433,476 0 935,446 NET ASSETS - END OF YEAR 0$ 93,846$ 124,225$ 0$ 820$ 18,557$ 6,187,488$ 0$ 919,268$ See Independent Auditor's Report.40 Hawkeye Area Community Action Program, Inc. Schedule A-18Schedule of Program Activity Year Ended September 30, 2022 DISCRETIONARY ACTIVITIES Fringe Corporate Corporate Total Benefits Corporate Operations Operations Discretionary 2022 Operations Property Unallocable Activity REVENUE (138)(139)(140)(141) Grant revenue 0$ 0$ 0$ 0$ 277,694)($ Commodities 0 0 0 0 0 United Way 0 0 0 5,217 5,217 Contributions and public support 0 0 0 433,577 433,577 CSBG transfer 0 0 0 0 0 Program income 0 0 0 102,819 102,819 Investment income 0 0 0 18,156 18,156 Transfers 70,373 0 0 70,373)( 0 In-kind contributions 0 0 0 0 626,088)( Total Revenue 70,373 0 0 489,396 344,013)( EXPENSES Salaries and wages 1,493,323 933,913 104,358 9,995 655,691 Fringe benefits 3,607,379 543,802 60,828 6,068 1,078,514)( Assistance to individuals 0 0 0 0 277,694)( Contracted services and fees 0 111,973 373,182 170,192 655,347 Depreciation 0 0 70,283 0 232,050 Equipment and repairs 0 576 45,873 0 99,140)( Insurance 0 101,734 67,361 0 169,095 Memberships 0 4,053 0 20,302 24,355 Occupancy 0 440,918 493,787 18,396 463,431)( Other direct costs 6,705 14,142 796 58,467 80,110 Postage 0 5,180 0 0 5,180 Printing 0 8,764 2,247 0 11,011 Supplies and materials 0 40,342 73,576 1,548 556,215)( Telephone 0 5,217 94,082 0 99,299 Training 0 53,739 1,157 0 54,896 Travel 0 5,289 10,117 0 15,406 Internal service fee 5,296,591)( 0 1,416,532)( 0 2,557,579 Indirect costs 259,557 2,269,642)( 18,885 1,809 1,989,391)( In-kind expenses 0 0 0 0 626,088)( Total Expenses 70,373 0 0 286,777 530,454)( Change in net assets 0 0 0 202,619 186,441 Net assets - Beginning of year 0 0 835,808 1,075,858 2,847,112 NET ASSETS - END OF YEAR 0$ 0$ 835,808$ 1,278,477$ 3,033,553$ See Independent Auditor's Report.41 Hawkeye Area Community Action Program, Inc. Schedule B-1 Schedule of Expenditures of Federal Awards Year Ended September 30, 2022 Assistance Federal Grantor/Pass-Through Entity Listing Federal Grantor or Federal Identifying Number/Program or Cluster Title Number Pass-Through Agency Program Period Expenditures DEPARTMENT OF AGRICULTURE 1)( WIC Special Supplemental Nutrition Program 10.557 Iowa Department of 10/01/21 - 09/30/22 1,207,167$ for Women, Infants, and Children Public Health #5881AO34E 2)( Breastfeeding Peer Counselor Iowa Department of 10/01/21 - 09/30/22 50,000 #5881AO82 Public Health Total Federal Expenditures #10.557 1,257,167 3)( Child and Adult Care Food Program -10.558 Iowa Department of 10/01/21 - 09/30/22 488,789 Centers #57-8013 Education 4)( Child and Adult Care Food Program -Iowa Department of 10/01/21 - 09/30/22 993,923 Home Providers #57-8028 Education Total Federal Expenditures #10.558 1,482,712 Food Distribution Cluster 5)( Temporary Emergency Food Assistance 10.568 Iowa Department of 10/01/21 - 09/30/22 886,332 Program #ACFS 16-196 Human Services 6)( Temporary Emergency Food Assistance 10.569 Iowa Department of 10/01/21 - 09/30/22 1,952,937 Program (Noncash) #ACFS 16-196 Human Services Total Federal Expenditures Food Distribution Cluster #10.568 & #10.569 2,839,269 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT CDBG - Entitlement Grants Cluster 7)( Community Development Block Grant 2022 14.218 City of Cedar Rapids 07/01/21 - 06/30/22 22,895 8)( Emergency Solutions Grant Program 2021 14.231 Iowa Finance Authority 01/01/21 - 12/31/21 34,526 #ESG-00005-21 9)( Emergency Solutions Grant Program 2022 Iowa Finance Authority 01/01/22 - 12/31/22 99,316 #ESG-00005-22 10)( COVID-19 Emergency Solutions Grant Iowa Finance Authority 03/01/20 - 12/31/22 180,821 Subs 2022 #ESG-CV-57007-20 11)( COVID-19 Emergency Solutions Grant Iowa Finance Authority 06/01/21 - 06/30/22 98,691 CARES 2 #ESG-CV2-00005-20 Total Federal Expenditures #14.231 413,354 12)( Tenant Based Rental Assistance 2021 14.239 Iowa Community 06/01/19 - 06/30/22 36,873 #19-1-HM-565 Action Association 13)( Tenant Based Rental Assistance 2022 Iowa Community 07/31/22 - 06/30/23 3,867 #21-1-HM-516 Action Association Total Federal Expenditures #14.239 40,740 14)( HUD First - 2021 14.267 US Department of Housing 01/01/21 - 12/31/21 103,674 #IA0092L7D011904 and Urban Development 15)( HUD First - 2022 US Department of Housing 01/01/22 - 12/31/22 216,887 #IA0092L7D012005 and Urban Development 16)( HUD Rapid Rehousing I - 2021 US Department of Housing 01/01/21 - 12/31/21 4,318 #IA0100L7D011903 and Urban Development 17)( HUD Rapid Rehousing I - 2022 US Department of Housing 01/01/22 - 12/31/22 22,227 #IA0100L7D012004 and Urban Development 18)( HUD Rapid Rehousing II 2021 US Department of Housing 01/01/21 - 12/31/21 1,700 #IA0101L7D011903 and Urban Development 19)( HUD Rapid Rehousing II 2022 US Department of Housing 01/01/22 - 12/31/22 31,813 #IA0101L7D012004 and Urban Development 20)( HUD V - 2021 US Department of Housing 01/01/21 - 12/31/21 30,101 #IA0110L7D011902 and Urban Development 21)( HUD V - 2022 US Department of Housing 01/01/22 - 12/31/22 103,020 #IA0110L7D012003 and Urban Development Total Federal Expenditures #14.267 513,740 DEPARTMENT OF THE TREASURY 22)( COVID-19 Emergency Rent Assistance 21.023 Iowa Community 08/16/21 - 08/16/23 4,119,005 Program (ERAP)Action Association See Independent Auditor's Report.42 Hawkeye Area Community Action Program, Inc. Schedule B-2Schedule of Expenditures of Federal Awards Year Ended September 30, 2022 Assistance Federal Grantor/Pass-Through Listing Federal Grantor or Federal Number/Program Title Number Pass-Through Agency Program Period Expenditures DEPARTMENT OF THE TREASURY (Continued) 23)( COVID-19 ARPA Housing 21.024 Linn County Iowa 08/01/22 - 09/30/24 147,175 #ARPA2022-006 DEPARTMENT OF VETERAN AFFAIRS 24)( Supportive Services for Veteran Families 2021 64.033 US Department of 02/15/21 - 07/31/22 1,073,424 #2015-IA-192-C2 Veterans Affairs 25)( Supportive Services for Veteran Families 2022 US Department of 08/01/22 - 06/30/23 289,553 #15-IA-192 Veterans Affairs 26)( Supportive Services for Veteran Families US Department of 09/01/21 - 09/30/22 7,293 Shallow Subsidy #15-IA-192SS Veterans Affairs Total Federal Expenditures #64.033 1,370,270 DEPARTMENT OF ENERGY 27)( Weatherization 81.042 Iowa Department of 04/01/21 - 03/31/22 144,326 #DOE-21-02 Human Rights 28)( Weatherization Iowa Department of 04/01/22 - 03/31/23 692,947 #DOE-22-02 Human Rights Total Federal Expenditures #81.042 837,273 DEPARTMENT OF HEALTH AND HUMAN SERVICES 29)( HEAP Weatherization 93.568 Iowa Department of 01/01/21 - 12/31/21 516,915 #HEAP-21-02 Human Rights 30)( HEAP Weatherization Iowa Department of 01/01/22 - 12/31/22 1,114,953 #HEAP-22-02 Human Rights 31)( Low-Income Water Assistance 2022 Iowa Department of 05/28/21 - 09/30/23 747,345 #LIHWAP-21CAA-02 Human Rights 32)( COVID-19 Low-Income Water Assistance 2023 Iowa Department of 03/01/22 - 09/30/23 257,265 #LIHWAP-21ARPA-02 Human Rights 33)( Low-Income Home Energy Assistance Iowa Department of 10/01/20 - 10/31/21 (7,679) Program #LIHEAP-21-02 Human Rights 34)( Low-Income Home Energy Assistance Iowa Department of 10/01/21 - 09/30/22 7,308,167 Program #LIHEAP 22-02 Human Rights 35)( COVID-19 Low-Income Home Energy Iowa Department of 05/27/21 - 11/30/22 9,588,016 Assistiance CARES 2 #LIHEAP-21ARPA-02 Human Rights 36)( Low-Income Home Energy Assistance Iowa Department of 05/01/22 - 09/30/22 78,811 Black Hills #LIHEAP 22BHE-02 Human Rights Total Federal Expenditures #93.568 19,603,793 37)( Community Services Block Grant 2021 93.569 Iowa Department of 10/01/20 - 12/31/21 164,546 #CSBG-21-02 Human Rights 38)( Community Services Block Grant 2022 Iowa Department of 10/01/21 - 12/31/22 1,113,758 #CSBG-22-02 Human Rights 39)( COVID-19 Community Services Block Grant 2021 Iowa Department of 01/20/20 - 09/30/22 769,286 CARES #CSBG-20S-02 Human Rights 40)( COVID-19 Community Services Block Grant Iowa Department of 10/01/20 - 09/30/22 302,698 CARES DDJ 2021 #CSBG-20S-02-ONV Human Rights Total Federal Expenditures #93.569 2,350,288 CCDF Cluster 41)( Child Care Block Grant Wrap Around 2021 93.575 Iowa Department of 07/01/21 - 06/30/22 583,772 #ACFS-21-008 Human Services 42)( Child Care Block Grant Wrap Around 2022 Iowa Department of 07/01/22 - 06/30/23 174,274 #ACFS-21-008 Human Services Total Federal Expenditures CCDF Cluster #93.575 758,046 Head Start Cluster 43)( Head Start 2021 93.600 US Department of Health 01/01/21 - 12/31/21 1,734,706 #07CH011879-01-02 and Human Services 44)( Head Start 2022 US Department of Health 01/01/22 - 12/31/22 6,510,985 #07CH011879-01-04 and Human Services 45)( Head Start 2021 DDJ US Department of Health 01/01/21 - 02/28/22 770,352 #07CH01178301 and Human Services 46)( COVID-19 Head Start US Department of Health 04/01/21 - 03/31/23 630,438 #07HE000129-01-01 and Human Services See Independent Auditor's Report.43 Hawkeye Area Community Action Program, Inc. Schedule B-3Schedule of Expenditures of Federal Awards Year Ended September 30, 2022 Assistance Federal Grantor/Pass-Through Listing Federal Grantor or Federal Number/Program Title Number Pass-Through Agency Program Period Expenditures DEPARTMENT OF HEALTH AND HUMAN SERVICES (Continued) Head Start Cluster (Continued) 47)( Early Head Start Child Care Partnership 93.600 US Department of Health 09/01/20 - 02/28/22 186,895 Expansion #07HP000246-02-02 and Human Services Total Federal Expenditures Head Start Cluster #93.600 9,833,376 Medicaid Cluster 48)( 1st Five HDMI - Implementation Phase 93.778 Iowa Department of 07/01/21 - 09/30/22 137,183 #5881MHI07E Public Health 49)( Maternal and Child Health Services 93.994 Iowa Department of 10/01/21 - 12/31/22 159,885 Block Grant to the States Public Health #5888MH08 TOTAL FEDERAL EXPENDITURES 45,886,171$ Notes to Schedule of Expenditures of Federal Awards Note 1 - Basis of Presentation Note 2 - Summary of Significant Accounting Policies Note 3 - Indirect Cost Allocation Note 4 - Subrecipients The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Hawkeye Area Community Action Program, Inc. under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Hawkeye Area Community Action Program, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Hawkeye Area Community Action Program, Inc. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Hawkeye Area Community Action Program, Inc. has not elected to use the 10-percent de minimis indirect cost rate. Hawkeye Area Community Action Program, Inc. has an approved provisional indirect cost rate. Hawkeye Area Community Action Program, Inc. does not have any subrecipients and therefore has not incurred subrecipient expenditures. See Independent Auditor's Report.44 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS Total All Funds Corporate Operations Unallocable Corporate Operations Property Corporate Operations Allocable GAAP Differences Account Total Restricted or Designated Funds Cash and cash equivalents 6,459,520$ 981,293$ 261,409)($ 31,431)($ 0$ 5,771,067$ Grants receivable 3,257,517 0 0 101,777 0 3,155,740 Accounts receivable 94,351 1,865 0 0 0 92,486 Contribution receivable 180,650 0 0 0 0 180,650 Prepaid expenses and other assets 1,013,132 287,569 36,102 5,085 623,200 61,176 Inventories 617,135 0 0 0 0 617,135 Property and equipment, net 3,269,888 0 1,490,847 0 1,126,279 652,762 TOTAL ASSETS 14,892,193 1,270,727 1,265,540 75,431 1,749,479 10,531,016 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 3,925,264 3,584 25,602 75,431 0 3,820,647 Refundable advances 842,988 0 0 0 623,200 219,788 Other liabilities 67,960 0 0 0 0 67,960 Notes payable 834,940 0 618,273 0 0 216,667 Total Liabilities 5,671,152 3,584 643,875 75,431 623,200 4,325,062 NET ASSETS Without donor restrictions 4,386,469 1,267,143 621,665 0 1,126,279 1,371,382 With donor restrictions 4,834,572 0 0 0 0 4,834,572 Total net assets/(deficit)9,221,041 1,267,143 621,665 0 1,126,279 6,205,954 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)14,892,193$ 1,270,727$ 1,265,540$ 75,431$ 1,749,479$ 10,531,016$ See Independent Auditor's Report. 45 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS Benefit Allocation Pool CSBG East Central Iowa United Way Linn County Permanent Housing Iowans Helping Iowans Chronically Homeless CSBG Supplemental Cash and cash equivalents 934,386$ 48,070)($ 0$ 595,006$ 11,721$ 14,038)($ 16,907$ Grants receivable 198,365 52,672 0 0 0 0 0 Accounts receivable 0 0 0 0 0 0 0 Contribution receivable 0 0 178,201 0 0 0 0 Prepaid expenses and other assets 16,554 0 0 400 0 0 0 Inventories 0 0 0 8,293 0 0 0 Property and equipment, net 0 0 0 341,499 0 0 0 TOTAL ASSETS 1,149,305 4,602 178,201 945,198 11,721 14,038)( 16,907 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 1,130,839 4,602 0 37,551 354 4,288 16,907 Refundable advances 0 0 0 0 0 0 0 Other liabilities 0 0 0 39,911 0 2,347 0 Notes payable 0 0 0 0 0 0 0 Total Liabilities 1,130,839 4,602 0 77,462 354 6,635 16,907 NET ASSETS Without donor restrictions 18,466 0 0 867,736 11,367 20,673)( 0 With donor restrictions 0 0 178,201 0 0 0 0 Total net assets/(deficit)18,466 0 178,201 867,736 11,367 20,673)( 0 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)1,149,305$ 4,602$ 178,201$ 945,198$ 11,721$ 14,038)($ 16,907$ See Independent Auditor's Report. 46 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS ESG Subs CSBG Cares- DDJ Food Donor Johnson County Local Operations United Way DATS Washington County Local Operations Benton County Local Housing Cash and cash equivalents 7,888)($ 25,012$ 329,410$ 245,790$ 358$ 115,397)($ 160,140$ Grants receivable 11,808 0 0 0 0 0 0 Accounts receivable 0 0 0 0 0 0 0 Contribution receivable 0 0 0 0 446 0 0 Prepaid expenses and other assets 0 0 0 0 0 0 0 Inventories 0 0 0 2,691 0 0 0 Property and equipment, net 0 0 0 267,641 0 0 10,800 TOTAL ASSETS 3,920 25,012 329,410 516,122 804 115,397)( 170,940 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 3,920 25,012 3,879 25,848 804 47,189 4,403 Refundable advances 0 0 0 0 0 0 0 Other liabilities 0 0 0 19,936 0 3,150 2,616 Notes payable 0 0 0 216,667 0 0 0 Total Liabilities 3,920 25,012 3,879 262,451 804 50,339 7,019 NET ASSETS Without donor restrictions 0 0 0 253,671 0 165,736)( 163,921 With donor restrictions 0 0 325,531 0 0 0 0 Total net assets/(deficit)0 0 325,531 253,671 0 165,736)( 163,921 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)3,920$ 25,012$ 329,410$ 516,122$ 804$ 115,397)($ 170,940$ See Independent Auditor's Report. 47 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS Benton County Local Senior Services Food Reservoir Inventory Account Johnson County ECI LiHEAP Cares 2 ESG Cares 2 Food Reservoir Back Pack Program Food Reservoir Fundraising Cash and cash equivalents 32,865)($ 0$ 15,551)($ 9,026$ 2,287)($ 22,911)($ 892,227$ Grants receivable 0 0 19,832 0 4,254 0 0 Accounts receivable 17,233 0 0 0 0 0 0 Contribution receivable 0 0 0 0 0 0 0 Prepaid expenses and other assets 0 0 0 0 0 0 0 Inventories 0 92,701 0 0 0 103,194 0 Property and equipment, net 0 0 0 0 0 0 0 TOTAL ASSETS 15,632)( 92,701 4,281 9,026 1,967 80,283 892,227 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 9,442 0 4,281 0 1,967 1,902 0 Refundable advances 0 0 0 9,026 0 0 0 Other liabilities 0 0 0 0 0 0 0 Notes payable 0 0 0 0 0 0 0 Total Liabilities 9,442 0 4,281 9,026 1,967 1,902 0 NET ASSETS Without donor restrictions 25,074)( 92,701 0 0 0 0 0 With donor restrictions 0 0 0 0 0 78,381 892,227 Total net assets/(deficit)25,074)( 92,701 0 0 0 78,381 892,227 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)15,632)($ 92,701$ 4,281$ 9,026$ 1,967$ 80,283$ 892,227$ See Independent Auditor's Report. 48 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS Food Reservoir Bulk Program Food Reservoir Operations Child Care Block Grant Wrap Around Shared Visions Head Start Local Child Care Training CACFP Centers Cash and cash equivalents 212,578)($ 1,080,793$ 142,029)($ 143,255$ 9,731$ 21,799$ 14,370$ Grants receivable 0 558,779 174,274 0 349,804 0 64,914 Accounts receivable 41,539 21,408 0 0 0 0 0 Contribution receivable 0 0 0 0 0 0 0 Prepaid expenses and other assets 0 1,127 0 0 2,507 0 0 Inventories 337,999 0 0 0 0 0 0 Property and equipment, net 0 29,505 0 0 0 0 0 TOTAL ASSETS 166,960 1,691,612 32,245 143,255 362,042 21,799 79,284 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 0 75,252 32,245 33,911 362,042 0 79,284 Refundable advances 0 0 0 0 0 0 0 Other liabilities 0 0 0 0 0 0 0 Notes payable 0 0 0 0 0 0 0 Total Liabilities 0 75,252 32,245 33,911 362,042 0 79,284 NET ASSETS Without donor restrictions 0 0 0 0 0 0 0 With donor restrictions 166,960 1,616,360 0 109,344 0 21,799 0 Total net assets/(deficit)166,960 1,616,360 0 109,344 0 21,799 0 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)166,960$ 1,691,612$ 32,245$ 143,255$ 362,042$ 21,799$ 79,284$ See Independent Auditor's Report. 49 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS CACFP Home Providers BP Sr Dining Family Learning Connections Cedar/Jones County ECI Jackson Co ECI Local Child Care Operations HUD First Cash and cash equivalents 3,558)($ 49,499)($ 420)($ 1,691$ 1,745)($ 495,316$ 6,405)($ Grants receivable 83,994 0 4,544 1,532 2,795 0 11,805 Accounts receivable 0 5,178 0 0 0 0 0 Contribution receivable 0 0 0 0 0 0 0 Prepaid expenses and other assets 0 0 0 0 0 0 0 Inventories 0 0 0 0 0 0 0 Property and equipment, net 0 0 0 0 0 0 0 TOTAL ASSETS 80,436 44,321)( 4,124 3,223 1,050 495,316 5,400 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 80,436 11,747 4,124 612 1,050 13,223 5,400 Refundable advances 0 0 0 0 0 0 0 Other liabilities 0 0 0 0 0 0 0 Notes payable 0 0 0 0 0 0 0 Total Liabilities 80,436 11,747 4,124 612 1,050 13,223 5,400 NET ASSETS Without donor restrictions 0 56,068)( 0 0 0 482,093 0 With donor restrictions 0 0 0 2,611 0 0 0 Total net assets/(deficit)0 56,068)( 0 2,611 0 482,093 0 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)80,436$ 44,321)($ 4,124$ 3,223$ 1,050$ 495,316$ 5,400$ See Independent Auditor's Report. 50 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS HUD Rapid Rehousing I Hazel Corey Endowment Greater C.R. Community Foundation Emergency Shelter Grant Program Johnson County United Way Supportive Services for Veterans Tenant Based Rental Assistance Cash and cash equivalents 1,357)($ 0$ 29,289$ 13,570)($ 2,312$ 10,009)($ 7,081)($ Grants receivable 1,920 0 0 16,477 0 47,739 7,081 Accounts receivable 0 0 0 0 0 0 0 Contribution receivable 0 0 0 0 2,003 0 0 Prepaid expenses and other assets 0 38,783 0 0 0 0 0 Inventories 0 0 0 0 0 0 0 Property and equipment, net 0 0 0 0 0 0 0 TOTAL ASSETS 563 38,783 29,289 2,907 4,315 37,730 0 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 563 0 0 2,907 4,315 37,730 0 Refundable advances 0 0 0 0 0 0 0 Other liabilities 0 0 0 0 0 0 0 Notes payable 0 0 0 0 0 0 0 Total Liabilities 563 0 0 2,907 4,315 37,730 0 NET ASSETS Without donor restrictions 0 0 0 0 0 0 0 With donor restrictions 0 38,783 29,289 0 0 0 0 Total net assets/(deficit)0 38,783 29,289 0 0 0 0 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)563$ 38,783$ 29,289$ 2,907$ 4,315$ 37,730$ 0$ See Independent Auditor's Report. 51 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS Dubuque Co Local Jackson Co Local Delaware Co Local WIC Maternal and Child Heealth Services Local Health Alliance 1st Five HDMI Implementation Phase Cash and cash equivalents 127,350$ 262$ 820$ 13,956$ 81,283)($ 8,335$ 42,571)($ Grants receivable 0 0 0 138,843 102,101 0 57,141 Accounts receivable 0 0 0 0 7,128 0 0 Contribution receivable 0 0 0 0 0 0 0 Prepaid expenses and other assets 0 0 0 1,000 0 0 0 Inventories 0 0 0 0 0 0 0 Property and equipment, net 0 0 0 0 0 0 0 TOTAL ASSETS 127,350 262 820 153,799 27,946 8,335 14,570 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 3,125 262 0 96,366 27,946 45 14,570 Refundable advances 0 0 0 57,433 0 0 0 Other liabilities 0 0 0 0 0 0 0 Notes payable 0 0 0 0 0 0 0 Total Liabilities 3,125 262 0 153,799 27,946 45 14,570 NET ASSETS Without donor restrictions 124,225 0 820 0 0 8,290 0 With donor restrictions 0 0 0 0 0 0 0 Total net assets/(deficit)124,225 0 820 0 0 8,290 0 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)127,350$ 262$ 820$ 153,799$ 27,946$ 8,335$ 14,570$ See Independent Auditor's Report. 52 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS SSVF Shallow Subside Farmers Market Nutrition Program LIHEAP COVID-19 Head Start COVID-19 Housing-ARPA HEAP WX DOE Wx Cash and cash equivalents 1,495)($ 2,316$ 797,574$ 19,292)($ 146,714)($ 116,882$ 126,982$ Grants receivable 1,908 0 0 52,048 147,175 278,571 25,130 Accounts receivable 0 0 0 0 0 0 0 Contribution receivable 0 0 0 0 0 0 0 Prepaid expenses and other assets 0 0 0 0 0 0 0 Inventories 0 0 0 0 0 0 0 Property and equipment, net 0 0 0 0 0 0 0 TOTAL ASSETS 413 2,316 797,574 32,756 461 395,453 152,112 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 413 0 645,278 32,756 461 395,453 152,112 Refundable advances 0 0 152,296 0 0 0 0 Other liabilities 0 0 0 0 0 0 0 Notes payable 0 0 0 0 0 0 0 Total Liabilities 413 0 797,574 32,756 461 395,453 152,112 NET ASSETS Without donor restrictions 0 2,316 0 0 0 0 0 With donor restrictions 0 0 0 0 0 0 0 Total net assets/(deficit)0 2,316 0 0 0 0 0 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)413$ 2,316$ 797,574$ 32,756$ 461$ 395,453$ 152,112$ See Independent Auditor's Report. 53 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS IP&L MidAmerica COVID-19 LIHWAP Weatheri-zation Inventory Residential Environmental Division Pool Benton County ECI Jones/Cedar HS ECI Cash and cash equivalents 12,054$ 40,742$ 2,699$ 178,663)($ 784,467)($ 1,333)($ 1,111)($ Grants receivable 7,104 493 61,484 544,948 1,565 2,602 Accounts receivable 0 0 0 0 0 0 0 Contribution receivable 0 0 0 0 0 0 0 Prepaid expenses and other assets 0 0 0 0 0 0 0 Inventories 0 0 0 72,257 0 0 0 Property and equipment, net 0 0 0 0 0 0 0 TOTAL ASSETS 19,158 40,742 3,192 44,922)( 239,519)( 232 1,491 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 19,158 39,709 3,192 45,649 220,149 232 1,491 Refundable advances 0 1,033 0 0 0 0 0 Other liabilities 0 0 0 0 0 0 0 Notes payable 0 0 0 0 0 0 0 Total Liabilities 19,158 40,742 3,192 45,649 220,149 232 1,491 NET ASSETS Without donor restrictions 0 0 0 90,571)( 459,668)( 0 0 With donor restrictions 0 0 0 0 0 0 0 Total net assets/(deficit)0 0 0 90,571)( 459,668)( 0 0 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)19,158$ 40,742$ 3,192$ 44,922)($ 239,519)($ 232$ 1,491$ See Independent Auditor's Report. 54 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS Breast Feeding Peer Counselor Linn County ECI Head Start Wrap Around Linn County ECI Health Alliance Linn County ECI Non-traditional Child Care Maquoketa Valley Assistance Amana Assistance East Central REC Assistance Cash and cash equivalents 5,963)($ 3,890)($ 31,315)($ 31,567)($ 9,495$ 3,996$ 20,656$ Grants receivable 7,750 14,426 52,392 35,646 0 0 0 Accounts receivable 0 0 0 0 0 0 0 Contribution receivable 0 0 0 0 0 0 0 Prepaid expenses and other assets 0 0 0 0 0 0 0 Inventories 0 0 0 0 0 0 0 Property and equipment, net 0 0 0 0 0 0 0 TOTAL ASSETS 1,787 10,536 21,077 4,079 9,495 3,996 20,656 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 1,787 10,536 21,077 4,079 0 0 0 Refundable advances 0 0 0 0 0 0 0 Other liabilities 0 0 0 0 0 0 0 Notes payable 0 0 0 0 0 0 0 Total Liabilities 1,787 10,536 21,077 4,079 0 0 0 NET ASSETS Without donor restrictions 0 0 0 0 0 0 0 With donor restrictions 0 0 0 0 9,495 3,996 20,656 Total net assets/(deficit)0 0 0 0 9,495 3,996 20,656 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)1,787$ 10,536$ 21,077$ 4,079$ 9,495$ 3,996$ 20,656$ See Independent Auditor's Report. 55 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS Cascade Energy Assistance Linn Co REC Assistance TIP REC Assistance Coggon Municipal HUD V Rapid Rehousing Black Hills Assistance HUD Rapid Rehousing II Cash and cash equivalents 31,226$ 26,441$ 13,190$ 834$ 4,165)($ 148,498$ 4,253)($ Grants receivable 0 0 0 0 7,060 0 4,764 Accounts receivable 0 0 0 0 0 0 0 Contribution receivable 0 0 0 0 0 0 0 Prepaid expenses and other assets 0 0 0 0 0 0 0 Inventories 0 0 0 0 0 0 0 Property and equipment, net 0 0 0 0 0 0 0 TOTAL ASSETS 31,226 26,441 13,190 834 2,895 148,498 511 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 0 0 0 0 2,895 0 511 Refundable advances 0 0 0 0 0 0 0 Other liabilities 0 0 0 0 0 0 0 Notes payable 0 0 0 0 0 0 0 Total Liabilities 0 0 0 0 2,895 0 511 NET ASSETS Without donor restrictions 0 0 0 0 0 0 0 With donor restrictions 31,226 26,441 13,190 834 0 148,498 0 Total net assets/(deficit)31,226 26,441 13,190 834 0 148,498 0 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)31,226$ 26,441$ 13,190$ 834$ 2,895$ 148,498$ 511$ See Independent Auditor's Report. 56 Hawkeye Area Community Action Program, Inc. Statement of Financial Position - By Fund September 30, 2022 ASSETS Alliant Home Town Care Assistance Mid American Assistance Local Assistance Operations Washington County Local Assistance Broadway Complex Maintenance Cash and cash equivalents 839,364$ 171,808$ 172,227$ 94,921$ 15,240$ Grants receivable 0 0 0 0 0 Accounts receivable 0 0 0 0 0 Contribution receivable 0 0 0 0 0 Prepaid expenses and other assets 0 0 805 0 0 Inventories 0 0 0 0 0 Property and equipment, net 0 0 0 0 3,317 TOTAL ASSETS 839,364 171,808 173,032 94,921 18,557 LIABILITIES & NET ASSETS LIABILITIES Accounts payable and accrued expenses 1,568 1,257 9,466 1,075 0 Refundable advances 0 0 0 0 0 Other liabilities 0 0 0 0 0 Notes payable 0 0 0 0 0 Total Liabilities 1,568 1,257 9,466 1,075 0 NET ASSETS Without donor restrictions 0 0 163,566 0 0 With donor restrictions 837,796 170,551 0 93,846 18,557 Total net assets/(deficit)837,796 170,551 163,566 93,846 18,557 TOTAL LIABILITIES AND NET ASSETS/(DEFICIT)839,364$ 171,808$ 173,032$ 94,921$ 18,557$ See Independent Auditor's Report. 57 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Emergency Solutions Grant Program (ESGP) Contract Number ESG-00005-22 Contract Period 01/01/22 - 12/31/22 Actual Approved 01/01/22 - Budget 09/30/22 REVENUE Iowa Finance Authority 148,630$ 99,316$ TOTAL REVENUE 148,630$ 99,316$ EXPENSES Rapid Rehousing 145,657 96,563 Administration 2,973 2,753 TOTAL EXPENSES 148,630$ 99,316$ Emergency Solutions Grant Program (ESGP) Contract Number ESG-00005-21 Contract Period 01/01/21 - 12/31/21 Actual Actual Approved Total 01/01/21 -10/01/21 - Budget Actual 09/30/21 12/31/21 REVENUE Iowa Finance Authority 135,219$ 57,598$ 23,072$ 34,526$ TOTAL REVENUE 135,219$ 57,598$ 23,072$ 34,526$ EXPENSES Rapid Rehousing 132,515 55,510$ 23,072 32,438 Administration 2,704 2,088 0 2,088 TOTAL EXPENSES 135,219$ 57,598$ 23,072$ 34,526$ See Independent Auditor's Report.58 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Weatherization Assistance Programs Contract Number DOE-22-02 Contract Period 04/01/22 - 03/31/23 Actual Approved 04/01/22 - Budget 09/30/22 REVENUE Iowa Department of Human Rights 715,947$ 692,947$ EXPENSES Administration 92,769$ 92,769$ Health and safety 118,518 86,950 Support 138,330 132,513 Labor 169,059 255,646 Materials 169,059 119,857 T&TA 23,000 0 Readiness 5,212 5,212 TOTAL EXPENSES 715,947$ 692,947$ Contract Number DOE-21-02 Contract Period 04/01/21 - 03/31/22 Actual Actual Approved 04/01/21 -10/01/21 - Budget Total 09/30/21 03/31/22 REVENUE Iowa Department of Human Rights 861,268$ 844,368$ 700,042$ 144,326$ EXPENSES Administration 104,160 104,160 92,326 11,834 Health and safety 148,103 136,675 0 136,675 Support 185,567 199,544 188,958 10,586 Labor 199,219 265,881 279,157 (13,276) Materials 199,219 130,008 139,601 (9,593) T & TA 25,000 8,100 0 8,100 TOTAL EXPENSES 861,268$ 844,368$ 700,042$ 144,326$ See Independent Auditor's Report.59 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Low-Income Home Assistance Programs Contract Number HEAP 22-02 Contract Period 01/01/22 -12/31/22 Actual Approved 01/01/22 - Budget 09/30/22 REVENUE Iowa Department of Human Rights 2,217,236$ 1,114,953$ EXPENSES Administration 115,273$ 59,639$ Health and Safety 481,242 321,331 Support 536,611 371,722 Labor 526,002 225,036 Materials 526,002 125,450 Equipment/Training 27,506 2,130 Insurance 0 5,045 Special Project K&T 4,600 4,600 TOTAL EXPENSES 2,217,236$ 1,114,953$ Contract Number HEAP 21-02 Contract Period 01/01/21 -12/31/21 Actual Actual Approved 01/01/21 -10/01/21 - Budget Total 09/30/21 12/31/21 REVENUE Iowa Department of Human Rights 1,946,434$ 1,117,078$ 600,163$ 516,915$ EXPENSES Administration 98,594$ 56,704$ 33,216$ 23,488$ Health and Safety 421,342 608,434 316,430 292,004 Support 469,819 308,792 146,684 162,108 Labor 460,531 92,913 67,821 25,092 Materials 460,531 32,124 36,012 (3,888) POI Insurance 5,617 5,617 0 5,617 Equipment/Training 30,000 12,494 0 12,494 TOTAL EXPENSES 1,946,434$ 1,117,078$ 600,163$ 516,915$ See Independent Auditor's Report.60 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Low-Income Home Assistance Programs Contract Number LIHWAP-21CAA-02 Contract Period 05/28/21 - 09/30/23 Actual Approved 10/01/21 Budget 09/30/22 REVENUE Iowa Department of Human Rights 747,345$ 747,345$ EXPENSES Administration 76,260$ 76,260$ ECIP 632,955 632,955 Support 38,130 38,130 TOTAL EXPENSES 747,345$ 747,345$ Contract Number LIHWAP-21ARPA-02 Contract Period 03/01/22 - 09/30/23 Actual Approved 03/01/22 Budget 09/30/22 REVENUE Iowa Department of Human Rights 585,693$ 257,265$ EXPENSES Administration 59,765$ 12,418$ ECIP 496,046 226,055 Support 29,882 18,792 TOTAL EXPENSES 585,693$ 257,265$ See Independent Auditor's Report.61 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Low-Income Home Energy Assistance Program Contract Number LIHEAP 22-02 Contract Period 10/01/21 - 09/30/22 Actual Approved 10/01/21 - Budget 09/30/22 REVENUE Iowa Department of Human Rights 7,771,901$ 7,308,167$ EXPENSES Regular assistance 2,888,211$ 2,501,835$ Energy crisis intervention payments 3,500,224 3,486,758 Client services 34,445 31,503 Program Support 252,415 237,677 Summer deliverable fuel payments 623,200 623,200 Administration costs 473,406 427,194 TOTAL EXPENSES 7,771,901$ 7,308,167$ Low-Income Home Energy Assistance Program Contract Number LIHEAP 21-02 Contract Period 10/01/20 - 10/31/21 Actual Actual Approved 10/01/20 -10/01/21 - Budget Total 09/30/21 10/31/21 REVENUE Iowa Department of Human Rights 6,488,184$ 6,287,687$ 6,295,366$ (7,679)$ EXPENSES Regular assistance 4,205,884$ 4,010,264$ 4,010,264$ 0$ Energy crisis intervention payments 1,225,378 1,220,500 1,225,378 (4,878) Client services 58,350 58,350 58,350 0 Program Support 26,287 23,486 26,287 (2,801) Summer deliverable fuel payments 345,506 345,506 345,506 0 Administration costs 626,779 629,581 629,581 0 TOTAL EXPENSES 6,488,184$ 6,287,687$ 6,295,366$ (7,679)$ See Independent Auditor's Report.62 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Low-Income Home Energy Assistance Program Contract Number LIHEAP 21ARPA-02 Contract Period 05/27/21 - 11/30/22 (Pre Buy Only) Actual Actual Approved TOTAL 05/27/21 -10/01/21 - Budget 09/30/21 09/30/22 REVENUE Iowa Department of Human Rights 10,484,709$ 10,319,883$ 731,867$ 9,588,016 EXPENSES Regular assistance 6,835,734$ 6,826,708$ 0$ 6,826,708 Energy crisis intervention payments 2,867,532 2,867,532 683,471 2,184,061 Client services 4,000 4,000 0 4,000 Program Support 22,225 22,225 0 22,225 Administration costs 599,418 599,418 48,396 551,022 Summer Pre Buys 155,800 0 0 0 TOTAL EXPENSES 10,484,709$ 10,319,883$ 731,867$ 9,588,016$ See Independent Auditor's Report.63 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Low-Income Home Energy Assistance Program Liheap Black Hills Contract Number LIHEAP-22BHE-02 Contract Period 05/01/22 - 09/30/22 Actual Approved 05/01/22 Budget 09/30/22 REVENUE Iowa Department of Human Rights 78,811$ 78,811$ EXPENSES ECIP 75,415$ 75,415$ Support 3,396 3,396 TOTAL EXPENSES 78,811$ 78,811$ See Independent Auditor's Report.64 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Community Services Block Grant (CSBG-21-02) Contract Period 10/01/20 - 12/31/21 Actual Actual Approved TOTAL 10/01/20 -10/01/21 - Budget 09/30/21 12/31/21 REVENUE Iowa Department of Human Rights 1,319,360$ 1,319,360$ 1,154,814$ 164,546$ Transferred Revenue Rural Housing for at Risk Households 120,000 73,932 62,594 11,338 Benton/Iowa Co Senior Services 130,000 134,282 109,282 25,000 Healthy Homes/Rehab/RED 220,000 220,000 200,000 20,000 Agency Volunteer Engagement 5,000 4,907 4,875 32 Child Development Wraparound 195,000 209,263 199,463 9,800 Nutrition in Family Day Care 75,000 76,559 70,054 6,505 Financial Assistance Network 408,311 427,112 367,112 60,000 VITA 8,000 7,334 7,334 0 Training/Employment 40,000 48,096 28,449 19,647 Total Transferred Revenue 1,201,311 1,201,485 1,049,163 152,322 118,049$ 117,875$ 105,651$ 12,224$ EXPENSE Personnel costs 102,174$ 103,301$ 93,622$ 9,679$ Travel 901 603 603 0 Other 2,500 1,310 0 1,310 Indirect 12,474 12,661 11,426 1,235 TOTAL EXPENSE $ 118,049 $ 117,875 $ 105,651 $ 12,224 Net Revenue $ 0 $ 0 $ 0 $ 0 See Independent Auditor's Report.65 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Community Services Block Grant (CSBG-22-02) Contract Period 10/01/21 - 12/31/22 Actual Approved 10/01/21 - Budget 09/30/22 REVENUE Iowa Department of Human Rights 1,323,837$ 1,113,758$ Transferred Revenue Rural Housing for at Risk Households 80,000 117,602 Benton/Iowa Co Senior Services 92,902 165,859 Healthy Homes/Rehab/RED 50,000 50,000 Agency Volunteer Engagement 10,000 3,650 Food Reservoir 1,000 0 Child Development Wraparound 240,133 178,437 Nutrition in Family Day Care 50,000 58,307 Financial Assistance Network 381,450 335,567 Training/Employment 75,000 0 VITA 35,000 7,349 Child Care Quality and Capacity Initative 27,500 22,872 Total Transferred Revenue 1,042,985 939,643 280,852$ 174,115$ EXPENSE Personnel costs 132,567$ 90,099$ Travel 2,100 457 Other 130,000 73,424 Indirect 16,185 10,135 TOTAL EXPENSE $ 280,852 $ 174,115 Net Revenue $ 0 $ 0 See Independent Auditor's Report.66 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Community Services Block Grant (CSBG-20S-02) Contract Period 01/20/20 - 09/30/22 Actual Approved TOTAL 01/20/20 -10/01/20 -10/01/21 - Budget 09/30/20 09/30/21 09/30/22 REVENUE Iowa Department of Human Rights 1,437,530$ 1,437,530$ 180,748$ 487,496$ 769,286$ Co-Funded Programs Benton Senior Services 24,000 24,000 15,226 8,774 0 Client Assistance Covid 200,000 178,548 0 56,537 122,011 Personnel costs 867,668$ 897,290$ 130,606$ 344,355$ 422,329 Travel 200 117 110 7 0 Equipment 83,000 80,682 3,719 14,286 62,677 Other 155,982 151,691 14,882 21,481 115,328 Indirect 106,680 105,202 16,205 42,056 46,941 TOTAL EXPENSE $ 1,437,530 $ 1,437,530 $ 180,748 $487,496 $ 769,286 Net Revenue $ 0 $ 0 $ 0 $ 0 $ 0 See Independent Auditor's Report.67 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Community Services Block Grant (CSBG-20S-02-ONV) Contract Period 10/01/20 - 09/30/22 Actual Actual Approved TOTAL 10/01/20 -10/1/21 - Budget 09/30/21 09/30/22 REVENUE Iowa Department of Human Rights 385,729$ 385,729$ 83,031$ 302,698$ EXPENSE Personnel Costs 141,364$ 140,406 0$ 140,406$ Contracted Services 145,000 145,848 50,859 94,989 Assistance to Individuals 60,968 61,232 31,122 30,110 Other 21,100 22,130 1,050 21,080 Indirect 17,297 16,113 0 16,113 TOTAL EXPENSE $ 385,729 $ 385,729 $ 83,031 $ 302,698 Net Revenue $ 0 $ 0 $ 0 $ 0 See Independent Auditor's Report.68 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Wrap Around Child Care Program (ACFS-21-008) Contract Period 07/01/2022 - 06/30/2023 Actual Approved 07/01/22 - Budget 09/30/22 REVENUE Iowa Department of Human Services 739,200$ 174,274$ CSBG transfer 345,767 0 TOTAL REVENUE 1,084,967$ 174,274$ EXPENSES Salary 572,391$ 114,941$ Benefits 394,091 46,726 Other - Indirect costs 118,485 12,607 TOTAL EXPENSES 1,084,967$ 174,274$ Wrap Around Child Care Program (ACFS-21-008) Contract Period 07/01/21 - 06/30/22 Actual Actual Approved 07/01/21 -10/01/21 - Budget Total 09/30/21 06/30/22 REVENUE Iowa Department of Human Services 739,200$ 739,200$ 155,428$ 583,772$ CSBG transfer 285,898 65,879 0 65,879 TOTAL REVENUE 1,025,098$ 805,079$ 155,428$ 649,651$ EXPENSES Salary 524,884$ 442,381$ 93,789$ 348,592$ Benefits 389,988 274,840 45,055 229,785 Other - Indirect costs 110,226 87,858 16,584 71,274 TOTAL EXPENSES 1,025,098$ 805,079$ 155,428$ 649,651$ See Independent Auditor's Report.69 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Shared Visions Child Development Contract Period 07/01/22- 06/30/23 Actual Approved 07/01/22- Budget 09/30/22 REVENUE Iowa Department of Education 725,886$ 72,127$ CSBG transfer 218,992 0 United Way of East Central Iowa 40,066 121,147 TOTAL REVENUE 984,944$ 193,274$ EXPENSES Inn Circle Classroom 99,719$ 3,392$ Bloomington 101,720 3,344 Benton County Classroom 104,601 4,775 Jones 100,022 11,971 Hayes 1 & 2 190,653 13,670 Coralville County Classroom 99,719 10,784 Waterfront Classroom 1 & 2 193,765 22,845 Washington Classroom 94,745 13,149 TOTAL EXPENSES 984,944$ 83,930$ . Shared Visions Child Development Contract Period 07/01/21 - 06/30/22 Actual Actual Approved 07/01/21-10/01/21 - Budget Total 09/30/21 06/30/22 REVENUE Iowa Department of Education 725,886$ 725,887$ 181,472$ 544,415$ CSBG transfer 151,573 44,322 0 44,322 United Way of East Central Iowa 43,138 48,980 12,245 36,735 TOTAL REVENUE 920,597$ 819,189$ 193,717$ 625,472$ EXPENSES Inn Circle Classroom 88,619$ 78,239$ 8,052$ 70,187$ Bloomington 90,024 77,545 4,979 72,566 Benton County Classroom 100,384 87,030 11,434 75,596 Jones 88,619 87,015 7,437 79,578 Hayes 1 & 2 196,580 176,334 26,224 150,110 Coralville County Classroom 88,619 83,959 7,745 76,214 Waterfront Classroom 1-2 177,238 151,509 24,475 127,034 Washington Classroom 90,514 77,558 5,740 71,818 TOTAL EXPENSES 920,597$ 819,189$ 96,086$ 723,103$ See Independent Auditor's Report.70 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Weatherization Assistance Programs IES Utilities, Inc. Contract Number IPL 22-02 Contract Period 01/01/22 - 12/31/22 Actual Approved 01/01/22 - Budget 09/30/22 REVENUE Iowa Department of Human Rights 243,096$ 105,627$ EXPENSES Administration 10,567$ 4,830$ Support 21,133 8,490 Labor 105,698 57,822 Materials 105,698 34,485 TOTAL EXPENSES 243,096$ 105,627$ Contract Number IPL 21-02 Contract Period 01/01/21 - 12/31/21 Actual Actual Approved 01/01/21 -10/01/21 - Budget Total 09/30/21 12/31/21 REVENUE Iowa Department of Human Rights 240,658$ 139,759$ 72,442$ $ 67,317 EXPENSES Administration 10,359$ 6,077$ 2,707$ 3,370$ Support 21,031 12,152 5,163 6,989 Labor 104,634 85,550 35,662 49,888 Materials 104,634 35,980 15,953 20,027 TOTAL EXPENSES 240,658$ 139,759$ 59,485$ $ 80,274 See Independent Auditor's Report.71 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Weatherization Assistance Programs Mid American Energy Company Contract Number MEC 22-02 Contract Period 01/01/22 - 12/31/22 Actual Approved 01/1/22 - Budget 09/30/22 REVENUE Iowa Department of Human Rights 211,024$ 202,245$ EXPENSES Administration 9,175$ 9,375$ Support 18,349 17,604 Labor 91,750 92,631 Materials 91,750 82,635 TOTAL EXPENSES 211,024$ 202,245$ Contract Number MEC 21-02 Contract Period 01/01/21 - 12/31/21 Actual Actual Approved 01/01/21 -10/01/21 - Budget Total 09/30/21 12/31/21 REVENUE Iowa Department of Human Rights 141,136$ 141,136$ 141,136$ $ 0 EXPENSES Administration 6,136$ 6,136$ 6,136$ 0$ Support 12,272 12,272 12,272 0 Labor 61,364 72,472 72,472 0 Materials 61,364 50,256 50,256 0 TOTAL EXPENSES 141,136$ 141,136$ 141,136$ $ 0 See Independent Auditor's Report.72 Hawkeye Area Community Action Program, Inc. Schedule of Revenue and Expenses Compared with Budget Weatherization Assistance Programs Black Hills Contract Number BHE-22-02 Contract Period 01/01/22 - 12/31/22 Actual Approved 01/01/22 - Budget 09/30/22 REVENUE Iowa Department of Human Rights 65,947$ 65,947$ EXPENSES Administration 2,867$ 2,867$ Support 5,734 5,734 Labor 28,673 32,083 Materials 28,673 25,263 TOTAL EXPENSES 65,947$ 65,947$ Contract Number BHE 21-02C Contract Period 01/01/21 - 12/31/21 Actual Actual Approved 01/01/21-10/01/21 - Budget Total 09/30/21 12/31/21 REVENUE Iowa Department of Human Rights 65,947$ 65,947$ 51,171$ 14,776$ EXPENSES Administration 2,867$ 2,867$ 2,157$ 710$ Support 5,734 5,734 3,993 1,741 Labor 28,673 30,306 21,704 8,602 Materials 28,673 27,040 18,222 8,818 TOTAL EXPENSES 65,947$ 65,947$ 46,076$ 19,871$ See Independent Auditor's Report.73 74 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Board of Directors Hawkeye Area Community Action Program, Inc. Hiawatha, Iowa We have audited, in accordance with the auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Hawkeye Area Community Action Program, Inc., which comprise the statement of financial position as of September 30, 2022, and the related statements of activities, functional expenses and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated January 24, 2023. Report on Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Hawkeye Area Community Action Program, Inc.’s internal control over financial reporting (“internal control”) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Hawkeye Area Community Action Program, Inc.’s internal control. Accordingly, we do not express an opinion on the effectiveness of Hawkeye Area Community Action Program, Inc.’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 75 Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether Hawkeye Area Community Action Program, Inc.’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of This Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Hawkeye Area Community Action Program, Inc.’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Hawkeye Area Community Action Program, Inc.’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Wipfli LLP January 24, 2023 Madison, Wisconsin 76 Independent Auditor’s Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance Board of Directors Hawkeye Area Community Action Program, Inc. Hiawatha, Iowa Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited Hawkeye Area Community Action Program, Inc.’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Hawkeye Area Community Action Program, Inc.’s major federal programs for the year ended September 30, 2022. Hawkeye Area Community Action Program, Inc.’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. In our opinion, Hawkeye Area Community Action Program, Inc. complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended September 30, 2022. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report. We are required to be independent of Hawkeye Area Community Action Program, Inc. and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of Hawkeye Area Community Action Program, Inc.’s compliance with the compliance requirements referred to above. 77 Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to Hawkeye Area Community Action Program, Inc.'s federal programs. Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on Hawkeye Area Community Action Program, Inc.'s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about Hawkeye Area Community Action Program, Inc.'s compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding Hawkeye Area Community Action Program, Inc.'s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of Hawkeye Area Community Action Program, Inc.'s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of Hawkeye Area Community Action Program, Inc.'s internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. 78 Report on Internal Control Over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Wipfli LLP January 24, 2023 Madison, Wisconsin Hawkeye Area Community Action Program, Inc. Schedule of Findings and Questioned Costs Year Ended September 30, 2022 79 Section I - Summary of Auditor’s Results Financial Statements Type of auditor’s report issued? Unmodified Internal control over financial reporting: Material weakness (es) identified? No Significant deficiency (ies) identified? None Reported Noncompliance material to financial statements noted? No Federal Awards Internal control over major federal programs: Material weakness(es) identified? No Significant deficiency(ies) identified? None Reported Type of auditor’s report issued on compliance for major federal programs Unmodified Any audit findings disclosed that are required to be reported in accordance with the Uniform Guidance [2 CFR 200.516(a)]? No Identification of major federal programs: Name of Federal Major Program or Cluster AL No. Child and Adult Care Food Program (CACFP) 10.558 Emergency Rental Assistance Program (ERAP) 21.023 Head Start Cluster 93.600 Dollar threshold used to distinguish between Type A and Type B programs $1,376,585 Auditee qualified as low-risk auditee? Yes Section II - Financial Statement Findings None Section III - Federal Award Findings and Questioned Costs None Section IV - Summary Schedule of Prior Year Findings None