Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2010
Open to Public Inspection
A For the calendar year, or tax year beginning 10-01-2010 and ending 09-30-2011
BCheck if applicable:
CName of organization
OTTER TAIL-WADENA COMMUNITY ACTION COUNCIL INC
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
BOX L
 
Room/suite
City or town, state or country, and ZIP + 4
NEW YORK MILLS, MN56567
D Employer identification number

41-0887373
E Telephone number

G Gross receipts $ 6,957,055
F Name and address of principal officer:
DAVIS LEINO-MILLS
BOX L
NEW YORK MILLS,MN56567
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.OTWCAC.ORG
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1965
M State of legal domicile: MN
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: PROVIDE ASSISTANCE TO COUNTY RESIDENTS.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) .... 3 16
4 Number of independent voting members of the governing body (Part VI, line 1b) .... 4 16
5 Total number of individuals employed in calendar year 2010 (Part V, line 2a) ... 5 98
6 Total number of volunteers (estimate if necessary) .... 6 3,417
7a Total unrelated business revenue from Part VIII, column (C), line 12 .. 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 .. 7b 0
Revenues; Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 5,549,786 6,221,466
9 Program service revenue (Part VIII, line 2g) ......... 769,026 690,666
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 14,296 1,867
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 44,405 39,411
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 6,377,513 6,953,410
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 1,493,920 1,608,907
14 Benefits paid to or for members (Part IX, column (A), line 4) .... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 2,964,207 3,101,591
16a Professional fundraising fees (Part IX, column (A), line 11e).... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f).... 2,200,888 2,054,647
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 6,659,015 6,765,145
19 Revenue less expenses. Subtract line 18 from line 12...... -281,502 188,265
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............ 2,770,786 2,537,338
21 Total liabilities (Part X, line 26)............ 2,762,054 2,205,460
22 Net assets or fund balances. Subtract line 21 from line 20 ..... 8,732 331,878
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title.
Paid Preparer's Use Only Preparer's
signatureBig Right Arrow 		Date
right pointing bullet image Preparer’s taxpayer identification number
(see instructions)
Firm’s name (or yours
if self-employed),
address, and ZIP + 4Big Right Arrow




 		EIN right pointing bullet image
Phone no. right pointing bullet image
May the IRS discuss this return with the preparer shown above? (see instructions) .........
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2010)
Form 990 (2010)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III . . . . . . . . . .
1
Briefly describe the organization’s mission: OTTER TAIL-WADENA COMMUNITY ACTION COUNCIL, INC. IS A LOCALLY CONTROLLED NONPROFIT RESOURCE AGENCY STRIVING FOR THE SUCCESS OF THE COMMUNITY, EMPOWERING PEOPLE TO LIVE, LEARN, WORK AND GOVERN THEMSELVES.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ....................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ..........................
If “Yes,” describe these changes on Schedule O.
4
Describe the exempt purpose achievements for each of the organization’s three largest program services by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 1,930,644 including grants of $   ) (Revenue $ 155,198 )
HEAD START: THIS COMPREHENSIVE PROGRAM PROVIDES SERVICES TO PRESCHOOL (AGES 3-5) CHILDREN AND THEIR PARENTS. THE GOALS OF THE PROGRAM INCLUDE IMPROVING THE HEALTH AND SOCIAL COMPETENCE OF YOUNG CHILDREN AND PROMOTING SELF SUFFICIENCY FOR PARENTS. CHILDREN ARE ENROLLED IN A PRESCHOOL OR PRESCHOOL CHILDCARE PROGRAM WHICH INCLUDES EARLY CHILDHOOD EDUCATION, CHILD HEALTH, SAFETY, NUTRITION AND MENTAL HEALTH SERVICES. ALL CHILDREN COMPLETE A DEVELOPMENTAL SCREENING AND INDIVIDUAL CHILD GOALS ARE ESTABLISHED TAKING INTO ACCOUNT EACH CHILD'S RATE OF DEVELOPMENT, INTERESTS, TEMPERAMENTS, CULTURAL BACKGROUNDS AND LEARNING STYLES. PARENTS ARE INVOLVED AS PARTNERS IN THE PROGRAM'S APPROACH TO CHILD DEVELOPMENT AND EDUCATION, AND EACH HAS THE OPPORTUNITY TO HELP PLAN INDIVIDUALIZED LEARNING EXPERIENCES FOR THEIR CHILD. PARENTS ARE PROVIDED MANY LEADERSHIP OPPORTUNITIES. THE EDUCATIONAL PROGRAM FOR THE CHILDREN BEGINS EACH YEAR IN SEPTEMBER AND ENDS IN MAY.FAMILIES WORK IN PARTNERSHIPS WITH THE HEAD START PROGRAM TO IDENTIFY FAMILY GOALS, STRENGTHS, AND NECESSARY SERVICES AND SUPPORTS. PARENTS DECIDE HOW THE STAFF AND FAMILY WILL ADDRESS CHILD AND FAMILY GOALS. PARENTS ARE PROVIDED OPPORTUNITIES TO ENHANCE THEIR PARENTING SKILLS AND KNOWLEDGE AND TO PARTICIPATE IN MEDICAL, DENTAL, NUTRITION AND MENTAL HEALTH EDUCATION AND FAMILY LITERACY SERVICES. HEAD START ASSISTS PARENTS IN BECOMING AN ADVOCATE FOR THEIR CHILD WITH SCHOOLS AND OTHER COMMUNITY AGENCIES. OTWCAC ALSO PROVIDES AN EARLY HEAD START HOME-BASED PROGRAM WHICH SERVES FAMILIES WITH CHILDREN BIRTH TO AGE THREE. THE GOAL IS TO SUPPORT PARENTS IN UNDERSTANDING AND APPRECIATING THEIR ROLE AS THEIR CHILD'S FIRST AND MOST IMPORTANT TEACHER. EARLY HEAD START PROVIDES COMPREHENSIVE SERVICES TO THE FAMILIES ENROLLED IN THE FOLLOWING WAYS: HELPING FAMILIES REACH INDIVIDUAL AND FAMILY GOALS, TEACHING DEVELOPMENTALLY APPROPRIATE ACTIVITIES, AND ASSISTING PARENTS IN ACHIEVING GOOD HEALTH AND NUTRITION OUTCOMES. DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2011, 204 CHILDREN WERE ENROLLED UNDER THE HEAD START PROGRAM AND 33 WERE ENROLLED UNDER THE EARLY HEAD START PROGRAM.
4b (Code:   ) (Expenses $ 1,949,714 including grants of $ 1,462,087 ) (Revenue $ 44,023 )
WEATHERIZATION PROGRAM: THIS PROGRAM HELPS LOW INCOME HOUSEHOLDS REDUCE HEATING COSTS THROUGH A WIDE VARIETY OF REPAIRS AND/OR REPLACEMENTS. SERVICES INCLUDE WHOLE-HOUSE BLOWER DOOR AUDITS, INSULATION, FURNACE AND WATER HEATER INSPECTIONS, CAULKING, WEATHER STRIPPING, AND AIR SEALING. SEVERAL UTILITY COMPANIES INCLUDING OTTER TAIL POWER, MINNESOTA POWER, MERC, AND GREAT PLAINS, AS WELL AS THE CITIES OF HENNING AND PERHAM, CONTRACT WITH OTWCAC TO ASSIST IN HOME WEATHERIZATION FOR THEIR LOW-INCOME CUSTOMERS. DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2011, 230 HOMES WERE WEATHERIZED.
4c (Code:   ) (Expenses $ 527,520 including grants of $   ) (Revenue $ 7,510 )
FAMILY SERVICES: OTWCAC SUPPORTS MULTIPLE FAMILY SERVICE PROGRAMS. THESE PROGRAMS INCLUDE: FATHERS' RESOURCE PROGRAM: ASSISTANCE FOR NON-CUSTODIAL PARENTS INCLUDES FREE INFORMATION, SUPPORT AND LEGAL CLINICS TO PARENTS REGARDING PATERNITY, VISITATION, CUSTODY, AND CHILD SUPPORT. THE PROGRAM HELPS MEN AND WOMEN BECOME ACTIVELY INVOLVED IN THE NURTURING AND SUPPORT OF THEIR CHILDREN. CAR LOANS: FUNDS ARE AVAILABLE TO ASSIST AN INDIVIDUAL WITH PURCHASING A VEHICLE. COLLATERAL IS REQUIRED. ELIGIBILITY GUIDELINES APPLY. THIS PROGRAM SERVES WADENA AND OTTER TAIL COUNTIES AND IS DEPENDENT ON FUNDING.EMERGENCY SERVICES: FUNDS ARE AVAILABLE TO HELP FAMILIES WITH BASIC SHELTER NEEDS INCLUDING DEPOSITS, RENT, FOOD, TRANSPORTATION, AND MORTGAGE ASSISTANCE. THESE SERVICES ARE PROVIDED EITHER DIRECTLY OR BY REFERRALS TO OTHER AGENCIES. SERVICES ARE DEPENDENT ON FUNDING.FAMILY ASSETS FOR INDEPENDENCE IN MINNESOTA (FAIM): THIS PROGRAM HELPS AN INDIVIDUAL OR FAMILY SET ASIDE SAVINGS TO REACH A GOAL OF HIGHER EDUCATION, STARTING A SMALL BUSINESS OR HOME OWNERSHIP. SAVINGS ARE MATCHED 3:1 THROUGH STATE, FEDERAL AND PRIVATE GRANTS. SAVINGS ARE MATCHED FOR UP TO 2 YEARS. PARTICIPANTS RECEIVE TRAINING IN MONEY MANAGEMENT AND IN THEIR GOAL TRACK. ELIGIBILITY GUIDELINES APPLY.FINANCIAL LITERACY: FREE SESSIONS CENTER AROUND SHARPENING YOUR MONEY MANAGEMENT SKILLS. CLASSES COVER BUDGETING, CREDIT REPAIR, MONEY SAVING IDEAS, AWARENESS OF LENDING PRACTICES, AND CONSUMER PROTECTION LAWS.MORTGAGE COUNSELING FORECLOSURE PREVENTION: OUR STAFF CAN HELP FAMILIES REVIEW THEIR INCOME AND EXPENSES AND THEIR OPTIONS IN THE FORECLOSURE PROCESS. SESSION MAY INCLUDE MONEY MANAGEMENT, LENDER NEGOTIATIONS, DETERMINING SHORT AND LONG TERM HOUSING GOALS, REFERRAL TO OTHER AGENCIES FOR ADDITIONAL ASSISTANCE.INCOME TAX ASSISTANCE: TAX AIDE OFFERS FREE INCOME TAX ASSISTANCE TO LOW INCOME FAMILIES. TAX SITES ARE SET UP THROUGHOUT NORTHERN MINNESOTA. VOLUNTEERS ASSIST WITH BOTH FEDERAL AND STATE INCOME TAX, STATE PROPERTY AND RENTER REFUND FORMS, CHILD CARE REFUNDS AND EARNED INCOME TAX CREDIT (EITC) REFUNDS.PROGRAM ELIGIBILITY SCREENING: WE ARE ABLE TO SCREEN HOUSEHOLDS FOR FOOD SUPPORT, ENERGY ASSISTANCE, MINNESOTACARE, CHILD CARE ASSISTANCE, GENERAL ASSISTANCE MEDICAL CARE, MEDICAL ASSISTANCE, EARNED INCOME TAX CREDIT/WORKING FAMILIES TAX CREDIT, SCHOOL LUNCH PROGRAMS. THE PROGRAM IS ANONYMOUS, CONFIDENTIAL & IT ONLY TAKES MINUTES.DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2011, 220 FAMILIES RECEIVED BUDGET COUNSELING, 4,841 HOUSEHOLDS RECEIVED TAX AIDE, 214 FAMILIES RECEIVED HOMELESS ASSISTANCE, 21 FAMILIES RECEIVED TRANSITIONAL HOUSING, 22 FAMILIES RECEIVED EMERGENCY ASSISTANCE, 438 FAMILIES RECEIVED FOOD ASSISTANCE, 291 FAMILIES RECEIVED COMMUNITY SERVICES FOOD PACKAGES, 314 FAMILIES RECEIVED HOLIDAY PROJECTS, 40 FAMILIES RECEIVED TRANSPORTATION ASSISTANCE, 32 FAMILIES OBTAINED CAR LOANS, 7033 FAMILIES RECEIVED INFORMATION & REFERRAL, 5,173 FAMILIES PARTICIPATED IN OUTREACH, 750,839 INDIVIDUALS RECEIVED ADVOCACY INFORMATION OR EDUCATION AND 4 FAMILIES PARTICIPATED IN FAIM.
(Code:   ) (Expenses $ 1,972,875 including grants of $ 146,820 ) (Revenue $ 483,935 )
OTHER PROGRAM SERVICES INCLUDE THE CHILD CARE RESOURCE & REFERRAL, ENERGY ASSISTANCE, AND FAMILY PLANNING.CHILD CARE RESOURCE AND REFERRALS SERVICES SERVING PARENTS/CAREGIVERS & FAMILIES, FAMILY CHILD PROVIDERS; CENTERS, PRESCHOOLS, HEAD START PROGRAMS, SCHOOL AGE CARE PROGRAMS AND INFORMAL, UNLICENSED FAMILY, FRIEND & NEIGHBOR CAREGIVERS IN CROW WING, MORRISON, TODD & WADENA COUNTIES & PART OF CASS COUNTY.- ASSISTANCE IN SEARCHING FOR CHILD CARE- SUPPORT & RESOURCES FOR THOSE STARTING CHILD CARE PROGRAMS- CHILD CARE GRANTS FOR START UP, EMERGENCIES, EQUIPMENT, FENCES, TOYS, BOOKS, CRIBS, ETC.- ASSISTANCE TO CHILD CARE PROVIDERS & PROGRAMS WITH ANYTHING RELATED TO THEIR BUSINESS, PROGRAM, CHILDREN & DEVELOPMENT, SPECIAL NEEDS, BEHAVIOR, ENVIRONMENT, ACTIVITIES & CURRICULUM, SOCIAL/EMOTIONAL/SCHOOL READINESS, COMMUNICATION, SAFETY & HEALTH, ETC. SPECIAL SCHOLARSHIPS, GRANT PROJECTS AND LENDING RESOURCES AS AVAILABLE.- GRANTS, FREE CPR & FIRST AID CLASSES, RESOURCES, CONNECTION TO COMMUNITY AGENCIES, BOOKS, BLOCKS, CARBON MONOXIDE 7 SMOKE DETECTORS, GATES, OTHER SAFETY ITEMS, ETC. FOR FAMILY, FRIEND & NEIGHBOR (FFN) CAREGIVERS SUCH AS GRANDPARENTS AND OTHERS, WHO CARE FOR CHILDREN WHILE THE CHILDREN'S PARENTS ARE AT WORK OR SCHOOL AND ARE UNLICENSED.- LEARNING OPPORTUNITIES- COMMUNITY OR COUNTY CHILD CARE DATA & RATES & GENERAL CHILD CARE INFORMATIONENERGY ASSISTANCE PROGRAM- HELPS LOW-INCOME FAMILIES MEET THEIR HOME HEATING BILLS.- ALL TYPES OF HEAT ARE ELIGIBLE FOR ASSISTANCE.- THE GRANT IS SENT DIRECTLY TO THE VENDOR. IF HEAT TYPE IS WOOD, THE GRANT IS PAID TO THE ELECTRIC COMPANY. THE ASSISTANCE LEVEL IS DETERMINED BY ACTUAL COSTS FROM THE PREVIOUS HEATING SEASON AND HOUSEHOLD INCOME.THE PROGRAM PROVIDED EMERGENCY RELATED REPAIRS AND ENERGY CRISIS PAYMENTS TO ELIGIBLE CLIENTS.FAMILY PLANNINGOTWCAC FP PARTNERS WITH THE MN FAMILY PLANNING PROGRAM AND PROVIDES REPRODUCTIVE HEALTH CARE SERVICES TO BOTH MALE & FEMALE CLIENTS. SERVICES ARE FREE OR REDUCED COST BASED ON A SLIDING FEE, ALL INSURANCES ARE ACCEPTED INCLUDING MA & MINNESOTA CARE. SERVICES PROVIDED ARE: MEDICAL EXAMS, CHOICE OF CONTRACEPTIVES, PAP SMEARS, PREGNANCY TESTING & STI TESTING. THE PROGRAM SERVED 1,558 CLIENTS DURING THE YEAR ENDED SEPTEMBER 30, 2011.
4d Other program services. (Describe in Schedule O.)
(Expenses $ 1,972,875 including grants of $ 146,820 ) (Revenue $ 483,935 )
4e Total program service expensesMediumBullet$ 6,380,753
Form 990 (2010)
Form 990 (2010)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? Click to see attachment........
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part II.........................
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part III........................
5
 
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete
Schedule D, Part IClick to see attachment.......................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas or historic structures? If “Yes,” complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,”
complete Schedule D, Part IVClick to see attachment...................
9
Yes
 
10
Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment
10
 
No
11
If the organization’s answer to any of the following questions is ‘Yes,’ then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable:
a
Did the organization report an amount for land, buildings, and equipment in Part X, line10? If “Yes,” complete Schedule D, Part VI.Click to see attachment
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.Click to see attachment
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.Click to see attachment
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX.Click to see attachment
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X.Click to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X.Click to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI, XII, and XIII Click to see attachment
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered ‘No’ to line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If “Yes,” complete Schedule F, Part I.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the U.S.? If “Yes,” complete Schedule F, Part II..
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the U.S.? If “Yes,” complete Schedule F, Part III..
16
 
No
17
Did the organization report a total of more than $15,000, of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II..........
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
 
No
Form 990 (2010)
Form 990 (2010)
Page 4
Part IV
Checklist of Required Schedules (continued)
20a
Did the organization operate one or more hospitals? If “Yes,” complete Schedule H.....
20a
 
No
b
Did the organization attach its audited financial statement to this return? Note: All Form 990 filers that operate one or more hospitals must attach audited financial statements. .....
20b
 
 
21
Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
 
No
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III..... Click to see attachment
22
Yes
 
23
Did the organization answer “Yes” to Part VII, Section A, questions 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer questions 24b–24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I......
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II...........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If “Yes,” complete Schedule L, Part III...............
27
 
No
28
Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV .........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV...................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or owner? If “Yes,” complete Schedule L, Part IV..
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II.......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Parts II, III, IV, and V, line 1.....................
34
 
No
35
Is any related organization a controlled entity within the meaning of section 512(b)(13)? .....
35
 
No
a
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2...
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2...........
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2010)
Form 990 (2010)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V . . . . . . . . . .
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable. .......
1a
118
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable.
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return .....................
2a
98
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?.............................
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account or securities account)?.......................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes” to line 5a or 5b, did the organization file Form 8886-T? ........
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible?..........
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?..........................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?...................
7g
 
No
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?...............
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?................
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?.........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. All 501(c)(29) organizations must list in Schedule O each state in which they are licensed to issue qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization allocated to each state.
13a
 
 
b
Enter the aggregate amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.
13b
 
c
Enter the aggregate amount of reserves on hand.
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
 
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2010)
Form 990 (2010)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI . . . . . . . . . .
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year ..............
1a
16
b
Enter the number of voting members included in line 1a, above, who are independent .................
1b
16
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? ..
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Does the organization have members or stockholders? ................
6
 
No
7a
Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body? .........................
7a
Yes
 
b
Are any decisions of the governing body subject to approval by members, stockholders, or other persons? ..
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O .....
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal
Revenue Code.)
Yes
No
10a
Does the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If “Yes,” does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? ....
10b
 
 
11a
Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form?
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review the Form 990. .....
12a
Does the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ...........................
12b
Yes
 
c
Does the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this is done ....................
12c
Yes
 
13
Does the organization have a written whistleblower policy? ...............
13
Yes
 
14
Does the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line a or b, describe the process in Schedule O. (See instructions.)
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
MN
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: MediumBullet
DAVID BUTLER
BOX L
NEW YORK MILLS,MN56567
(218) 385-2900
Form 990 (2010)
Form 990 (2010)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII . . . . . . . . . .
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation, and current key employees. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) SCOTT WAGNILD
CHAIRMAN
 1.00 X   X       0 0 0
(2) DANA MORTHBERG
VICE CHAIRMAN
 1.00 X   X       0 0 0
(3) JOY RASMUSSEN
SECRETARY END 3/2011
 1.00 X   X       0 0 0
(4) STACY HAUGEN-MCALLISTER
SECRETARY BEG 3/2011
 1.00 X   X       0 0 0
(5) DEL MOEN
TREASURER
 1.00 X   X       0 0 0
(6) RODNEY BOUNDS
DIRECTOR
 1.00 X           0 0 0
(7) DEBRA CULLEN
DIRECTOR
 1.00 X           0 0 0
(8) SHANNON ERICKSON
DIRECTOR
 1.00 X           0 0 0
(9) DAVID EVERT
DIRECTOR
 1.00 X           0 0 0
(10) ROGER FROEMMING
DIRECTOR
 1.00 X           0 0 0
(11) JULIE GERBER
DIRECTOR BEG 3/2011
 1.00 X           0 0 0
(12) DAVID HILLUKKA
DIRECTOR BEG 3/2011
 1.00 X           0 0 0
(13) ANDREA MARTINEZ
DIRECTOR
 1.00 X           0 0 0
(14) RALPH MILLER
DIRECTOR
 1.00 X           0 0 0
(15) SYDNEY NELSON
DIRECTOR
 1.00 X           0 0 0
(16) WILSON SAENGER
DIRECTOR
 1.00 X           0 0 0
(17) DAVIS LEINO-MILLS
EXECUTIVE DIRECTOR
 40.00     X       80,450 0 4,027
Form 990 (2010)
Form 990 (2010)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) DAVID BUTLER
FISCAL DIRECTOR
 40.00     X       67,100 0 3,369
























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 147,550 0 7,396
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organizationMediumBullet0
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual .............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person .....
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
CLARENCE MAST
38297 585TH AVE
NEW YORK MILLS,MN56567 		WEATHERIZATION SVCS 133,707
TOMMY BUILT LLC
36436 HWY 108
DENT,MN56528 		WEATHERIZATION SVCS 126,764
CARL CREWS
PO BOX 41
DENT,MN56528 		WEATHERIZATION SVCS 120,384
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization MediumBullet3
Form 990 (2010)
Form 990 (2010)
Page 9
Part VIII
Statement of Revenue
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, gifts, grants and other similar amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c 4,602
d Related organizations...1d  
e Government grants (contributions)1e 5,818,655
f All other contributions, gifts, grants, and
similar amounts not included above1f 		398,209
g Noncash contributions included in lines 1a-1f:$ 2,691
h Total. Add lines 1a-1f.......MediumBullet 6,221,466
Program Service Revenue Business Code
2a PROGRAM INCOME 624,100 640,554 640,554    
b KIDS CARE TUITION 611,710 50,112 50,112    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 690,666
Other Revenue 3 Investment income (including dividends, interest
and other similar amounts).....MediumBullet 1,867     1,867
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties............MediumBullet        
(i) Real (ii) Personal
6a Gross Rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory    
b Less: cost or other basis and sales expenses    
c Gain or (loss)    
d Net gain or (loss)..........MediumBullet        
8a Gross income from fundraising events (not including
$ 4,602
of contributions reported on line 1c). See Part IV, line 18 ...
a 6,487
b Less: direct expenses ...b 3,645
c Net income or (loss) from fundraising events..MediumBullet 2,842   2,842
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a MISCELLANEOUS 900,099 36,569     36,569
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ......MediumBullet 36,569
12 Total revenue. See Instructions....MediumBullet 6,953,410 690,666 0 41,278
Form 990 (2010)
Form 990 (2010)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the U.S. See Part IV, line 21    
2 Grants and other assistance to individuals in the U.S. See Part IV, line 22 1,608,907 1,608,907
3 Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 157,815 39,454 118,361  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 2,475,444 2,375,829 99,615  
8 Pension plan contributions (include section 401(k) and section 403(b) employer contributions) .... 103,334 96,280 7,054  
9 Other employee benefits .......        
10 Payroll taxes ........... 364,998 323,214 41,784  
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 9,467 8,579 888  
c Accounting ........... 38,506   38,506  
d Lobbying ...........        
e Professional fundraising. See Part IV, line 17..    
f Investment management fees ......        
g Other .......... 122,809 100,758 22,051  
12 Advertising and promotion .... 72,518 72,518    
13 Office expenses ....... 117,962 113,354 4,608  
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 182,595 167,788 14,807  
17 Travel ............ 90,854 84,885 5,969  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 91,851 88,440 3,411  
20 Interest ........... 34,102 34,102    
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 52,189 49,288 2,901  
23 Insurance .............. 34,586 33,696 890  
24 Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.)
a FISCAL AGENCY EXPENSES 530,398 530,398    
b FAMILY PLANNING 226,221 226,221    
c FAMILY SERVICES 120,491 120,491    
d HEAD START 79,632 79,632    
e EQUIPMENT 78,346 78,346    
f All other expenses 172,120 148,573 23,547  
25 Total functional expenses. Add lines 1 through 24f 6,765,145 6,380,753 384,392 0
26 Joint costs. Check here MediumBullet if following
SOP 98-2 (ASC 958-720). Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation 		       
Form 990 (2010)
Form 990 (2010)
Page 11
Part X Balance Sheet
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing .......... 120 1 620
2 Savings and temporary cash investments ....... 1,611,226 2 1,596,813
3 Pledges and grants receivable, net ......... 582,314 3 331,867
4 Accounts receivable, net ......... 57,096 4 109,559
5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..........   5  
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
Schedule L ..........   6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges ............ 34,134 9 41,598
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 1,010,730
b Less: accumulated depreciation. ..... 10b 674,191 388,728 10c 336,539
11 Investments—publicly traded securities ..........   11  
12 Investments—other securities. See Part IV, line 11 ......   12  
13 Investments—program-related. See Part IV, line 11 .. 77,051 13 99,590
14 Intangible assets .........   14  
15 Other assets. See Part IV, line 11 ........... 20,117 15 20,752
16 Total assets. Add lines 1 through 15 (must equal line 34)... 2,770,786 16 2,537,338
Liabilities 17 Accounts payable and accrued expenses . 753,179 17 719,558
18 Grants payable ..........   18  
19 Deferred revenue .......... 105,501 19 117,164
20 Tax-exempt bond liabilities ..........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D.. 291,895 21 157,015
22 Payables to current and former officers, directors, trustees, key
employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties .... 1,265,000 24 922,317
25 Other liabilities. Complete Part X of Schedule D..... 346,479 25 289,406
26 Total liabilities. Add lines 17 through 25..... 2,762,054 26 2,205,460
Net Assets or Fund Balance Organizations that follow SFAS 117, check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets ..... 6,232 27 331,878
28 Temporarily restricted net assets ..... 2,500 28 0
29 Permanently restricted net assets .....   29  
Organizations that do not follow SFAS 117, check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ..... 8,732 33 331,878
34 Total liabilities and net assets/fund balances ..... 2,770,786 34 2,537,338
Form 990 (2010)
Form 990 (2010)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI . . . . . . . . . .
1
Total revenue (must equal Part VIII, column (A), line 12) . . .
1
6,953,410
2
Total expenses (must equal Part IX, column (A), line 25) . . . . .
2
6,765,145
3
Revenue less expenses. Subtract line 2 from line 1 . . . .
3
188,265
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . .
4
8,732
5
Other changes in net assets or fund balances (explain in Schedule O) . . . .
5
134,881
6
Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) . . . . . .
6
331,878
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII . . . . . . . . . .
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?..
2a
 
No
b
Were the organization’s financial statements audited by an independent accountant?........
2b
Yes
 
c
If “Yes,” to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O............................
2c
Yes
 
d
If “Yes” to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both:
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ................
3a
Yes
 
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. ..
3b
Yes
 
Form 990 (2010)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
OTTER TAIL-WADENA COMMUNITY ACTION COUNCIL INC
 
Employer identification number

41-0887373
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization? ................
11g(i)
 
 
(ii) a family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) a 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
(i)
Name of supported organization 		(ii)
EIN 		(iii)
Type of organization (described on lines 1- 9 above or IRC section (see instructions)) 		(iv)
Is the organization in col. (i) listed in your governing document? 		(v)
Did you notify the organization in col. (i) of your support? 		(vi)
Is the organization in col. (i) organized in the U.S.? 		(vii)
Amount of support?
Yes No Yes No Yes No
Total                  

For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 3,514,682 3,726,806 4,156,309 5,549,786 6,221,466 23,169,049
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3.. 3,514,682 3,726,806 4,156,309 5,549,786 6,221,466 23,169,049
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..            
6 Public Support. Subtract line 5 from line 4.           23,169,049
Section B. Total Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
7 Amounts from line 4.. 3,514,682 3,726,806 4,156,309 5,549,786 6,221,466 23,169,049
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 70,348 30,986 8,643 14,296 1,867 126,140
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..   9,417 30,532 44,405 43,056 127,410
11 Total support (Add lines 7 through 10).           23,422,599
12
12
3,542,430
13
Section C. Computation of Public Support Percentage
14
14
98.920 %
15
15
98.840 %
16a
b
17a
b
18
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public Support (Subtract line 7c from line 6.)            
Section B. Total Support
Calendar year (or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)            
13 Total support (Add lines 9, 10c, 11 and 12.).            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information. Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS SPECIAL EVENTS
 
 
 
Schedule A (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2010
Name of organization
OTTER TAIL-WADENA COMMUNITY ACTION COUNCIL INC
 
Employer identification number

41-0887373
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule—
Special Rules
......................... Arrow Bullet   $    
Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990, or check the box in the heading of its
Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part I
Name of organization
OTTER TAIL-WADENA COMMUNITY ACTION COUNCIL INC
  		Employer identification number

41-0887373
Part I
Contributors (see Instructions)
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part II
Name of organization
OTTER TAIL-WADENA COMMUNITY ACTION COUNCIL INC
  		Employer identification number

41-0887373
Part II
Noncash Property (see Instructions)
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part III
Name of organization
OTTER TAIL-WADENA COMMUNITY ACTION COUNCIL INC
  		Employer identification number

41-0887373
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
aggregating more than $1,000 for the year. (Complete columns (a) through (e) and the following line entry.)
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11, or 12.
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
OTTER TAIL-WADENA COMMUNITY ACTION COUNCIL INC
 
Employer identification number

41-0887373
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .......    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) ...    
4 Aggregate value at end of year .......    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit. ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a–2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06 ........ 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the taxable year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................
9
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 52283D
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIV and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIV.
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back
1a Beginning of year balance ....      
b Contributions ........      
c Investment earnings or losses ...      
d Grants or scholarships .....      
e Other expenditures for facilities
and programs ........ 		     
f Administrative expenses ....      
g End of year balance ......      
2
Provide the estimated percentage of the year end balance held as:
a
Board designated or quasi-endowment: SchDMd Bullet  
b
Permanent endowment: SchDMd Bullet  
c
Term endowment: SchDMd Bullet  
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
 
(ii) related organizations ........................
3a(ii)
 
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIV the intended uses of the organization's endowment funds.
Part VI
Investments—Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of investment (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   158,555 158,555
b Buildings ................   124,658 71,230 53,428
c Leasehold improvements ............        
d Equipment ................   727,517 602,961 124,556
e Other .................        
Total. Add lines 1a-1e. (Column (d) should equal Form 990, Part X, column (B), line 10(c).)........SchDMdBullet 336,539
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) should equal Form 990, Part X, col.(B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of Liability (b) Amount
Federal Income Taxes  
REFUNDABLE GRANTS 289,406








Total. (Column (b) should equal Form 990, Part X, col.(B) line 25.)Small Bullet 289,406
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 4
Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1 Total revenue (Form 990, Part VIII, column (A), line 12) .................... 1 6,953,410
2 Total expenses (Form 990, Part IX, column (A), line 25) ..................... 2 6,765,145
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ............. 3 188,265
4 Net unrealized gains (losses) on investments .......................... 4  
5 Donated services and use of facilities ............................. 5  
6 Investment expenses ................................... 6  
7 Prior period adjustments .................................. 7  
8 Other (Describe in Part XIV) ................................. 8 134,881
9 Total adjustments (net). Add lines 4 - 8 ............................. 9 134,881
10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 ......... 10 323,146
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 6,981,816
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b 420,279
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIV): ............ 2d 3,645
e Add lines 2a through 2d ..................... 2e 423,924
3 Subtract line 2e from line 1..................... 3 6,557,892
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIV): ........... 4b 395,518
c Add lines 4a and 4b....................... 4c 395,518
5 Total Revenue. Add lines 3 and 4c. (This should equal Form 990, Part I, line 12.) ...... 5 6,953,410
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ............. 1 6,658,670
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 420,279
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIV): ............ 2d 3,645
e Add lines 2a through 2d...................... 2e 423,924
3 Subtract line 2e from line 1..................... 3 6,234,746
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIV): ............ 4b 530,399
c Add lines 4a and 4b....................... 4c 530,399
5 Total expenses. Add lines 3 and 4c. (This should equal Form 990, Part I, line 18.) ...... 5 6,765,145
Part XIV
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
  PART IV, LINE 2B: FUND 189: OTWCAC SERVES AS FISCAL HOST FOR BACKPACK FOR HUNGER PROGRAMS FOR NEW YORK MILLS, FERGUS FALLS, AND HENNING. EACH LOCATION HAS VOLUNTEERS THAT SOLICIT DONATIONS TO PURCHASE FOOD. EACH LOCATION HAS ITS OWN COMMITTEE THAT OVERSEES ACTIVITIES AND RECEIVES PERIODIC FINANCIALS. THIS CASH IS HELD IN OTWCAC'S ACOUNT AS A SEPARATE FUND AND IS REVIEWED BY THE BOARD AT EVERY MEETING. FUND 196: THIS FUND WAS SET UP TO ACCEPT DONATIONS FOR THE WADENA OTTERTAIL LONG TERM RECOVERY COMMITTEE. OTWCAC WAS THE ONLY NON-PROFIT THAT COVERED BOTH COUNTIES THAT WERE AFFECTED BY THE TORNADO THAT OCCURRED ON JUNE 17, 2010. THE COMMITTEE HAS A CASE MANAGER THAT MEETS WITH CLIENTS AS THEY COME IN SEEKING ASSISTANCE. THE COMMITTEE REVIEWS HER RECOMMENDATIONS FOR ASSISTANCE AND A MEMBER OF THE COMMITTEE SIGNS OFF BEFORE PRESENTING THE VOUCHERS TO OTWCAC FOR PAYMENT. THE COMMITTEE RECEIVES A MONTHLY FINANCIAL STATEMENT WHICH IS REVIEWED AT THEIR MEETING. TWO MEMBERS OF THIS COMMITTEE ARE ALSO BOARD MEMBERS OF OTWCAC AND REVIEW ACTIVITY WITH THE WHOLE BOARD AT EVERY BOARD MEETING. FUND 706: SEBEKA PILOT PROJECT APPLIED FOR AND RECEIVED A GRANT FOR THE HORIZON POVERTY REDUCTION PROJECT, WITH OTWCAC DESIGNATED AS THE FISCAL HOST. THE SEBEKA PILOT PROJECT COMMITTEE MAKES DOCUMENTED REQUESTS FOR EXPENSES, WHICH ARE APPROVED BY THE EXECUTIVE DIRECTOR OF OTWCAC AND PAID. THE COMMITTEE RECEIVES PERIODIC UPDATE OF THE FINANCIAL STATUS. THIS FUND ACTIVITY IS REVIEWED BY THE BOARD OF OTWCAC AT EVERY MEETING. FUND 709: PARTNERS IN ARTS IS A PARTNERSHIP DEVELOPED TO MAKE VISUAL AND PERFORMING ARTS EVENTS AVAILABLE TO UNDERSERVED CITIZENS OF THE REGION SERVED BY THE OTWCAC. THIS PROJECT WAS DONE IN CONJUNCTION WITH NEW YOURK MILLS REGIONAL CULTURAL CENTER. ALL MONIES ARE SEPARATED FROM THE OTHER AGENCY FUNDS AND GRANTS BY A SEPARATE FUND. FUND 990: OTWCAC SERVES AS THE FISCAL HOST FOR THE HENNING FOOD SHELF AS THEY ARE NOT A SEPARATE 501(C)3 CORPORATION. THEY SERVE CLIENTS WITHIN THE HENNING SCHOOL DISTRICT. ALL MONIES ARE SEPARATED FROM THE OTHER AGENCY FUNDS AND GRANTS, WITH A SEPARATE CHECKING ACCOUNT.
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: OTTER TAIL-WADENA COMMUNITY ACTION COUNCIL, INC. IS A PRIVATE, NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM MINNESOTA INCOME TAX. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION AND CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS A CHARITABLE TAX DEDUCTION BY THE CONTRIBUTOR. THE ORGANIZATION'S 2008-2010 TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THE ORGANIZATION FILES AS A TAX EXEMPT ORGANIZATION, SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION WOULD BE SUBJECT TO REVIEW BY THE IRS.
PART XI, LINE 8 - OTHER ADJUSTMENTS:   NET FISCAL AGENT ACTIVITY 134,881.
PART XII, LINE 2D - OTHER ADJUSTMENTS:   SPECIAL EVENTS DIRECT EXPENSES 3,645.
PART XII, LINE 4B - OTHER ADJUSTMENTS:   FISCAL AGENCY REVENUE 395,518.
PART XIII, LINE 2D - OTHER ADJUSTMENTS:   SPECIAL EVENTS DIRECT EXPENSES 3,645.
PART XIII, LINE 4B - OTHER ADJUSTMENTS:   FISCAL AGENCY EXPENSE 530,399.
Schedule D (Form 990) 2010

Additional Data


Software ID:  
Software Version:  




Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
OTTER TAIL-WADENA COMMUNITY ACTION COUNCIL INC
 
Employer identification number
41-0887373
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use
Part IV and Schedule I-1 (Form 990) if additional space is needed ......................... lBullet
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance






















2
Enter total number of section 501(c)(3) and government organizations ......................... Bullet Image
 
3
Enter total number of other organizations ................................ . Bullet Image
 
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2010

Schedule I (Form 990) 2010
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance
(1) WEATHERIZATION 210 1,462,087      
(2) ENERGY ASSISTANCE 3954 146,820      











Part IV
Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.
Identifier Return Reference Explanation
PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: RECIPIENTS OF GRANTS OR ASSISTANCE UNDER THE ENERGY ASSISTANCE PROGRAM MUST MEET CERTAIN CRITERIA AS IDENTIFIED BY THE VARIOUS GRANTORS IN ORDER TO BE ELIGIBLE FOR SERVICES SUCH AS CRISIS PAYMENTS FOR HEATING COSTS AND REPAIRS FOR HEATING AND COOLING SYSTEMS. OTWCAC HAS A DEPARTMENT THAT REVIEWS THE ELIGIBILITY OF POTENTIAL RECIPIENTS. WEATHERIZATION GRANTS ARE AVAILABLE TO HELP LOW INCOME HOUSEHOLDS REDUCE HEATING COSTS THROUGH: WHOLE-HOUSE BLOWER DOOR AUDITS, INSULATION, FURNACE AND WATER HEATER INSPECTIONS, REPAIRS OR REPLACEMENTS, CAULKING, WEATHER STRIPPING AND AIR SEALING. THE PROGRAM IS OPEN TO HOMEOWNERS OF OTTER TAIL AND WADENA COUNTIES WHO ARE ELIGIBLE FOR ENERGY ASSISTANCE. OTTER TAIL POWER, MINNESOTA POWER, MERC, GREAT PLAINS, CITY OF HENNING, LAKE REGION ELECTRIC AND CITY OF PERHAM CONTRACT WITH OTWCAC TO ASSIST IN WEATHERIZING HOMES FOR THEIR LOW INCOME CUSTOMERS. THERE WERE 230 HOMES WEATHERIZED IN THE CURRENT YEAR.
Schedule I (Form 990) 2010


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SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
OTTER TAIL-WADENA COMMUNITY ACTION COUNCIL INC
 
Employer identification number

41-0887373
Identifier Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 1   THE OFFICERS FORM THE EXECUTIVE COMMITTEE CHAIR, VICE CHAIR, SECRETARY, TREASURER. THE COMMITTEE ONLY ACTS IN THE ABSENCE OF THE BOARD AND DECISIONS MADE BY THE COMMITTEE ARE SHARED WITH THE BOARD AT ITS NEXT REGULAR MEETING.
FORM 990, PART VI, SECTION A, LINE 7A   ONE-THIRD OF THE BOARD SHALL BE ELECTED PUBLIC OFFICIALS UNLESS THE NUMBER OF SUCH OFFICIALS REASONABLY AVAILABLE OR WILLING TO SERVE IS LESS THAN ONE-THIRD OF THE MEMBERSHIP. A TOTAL OF SIX (6) SEATS SHALL BE FILLED BY PUBLIC OFFICIALS. THE DESIGNATING OFFICIALS, I.E., THE CHIEF ELECTED OFFICIALS (OF THE STATE OR LOCAL GOVERNMENT OR COMBINATION OF GOVERNMENTS) WHO COLLECTIVELY POSSESS THE POWER TO DESIGNATE A CAA, SHALL SELECT THE ELECTED PUBLIC OFFICIALS TO SERVE ON THE BOARD. IN THE EVENT THAT THERE ARE NOT ENOUGH ELECTED PUBLIC OFFICIALS REASONABLY AVAILABLE AND WILLING TO SERVE ON THE BOARD, THE DESIGNATING OFFICIALS MAY SELECT APPOINTED OFFICIALS TO SERVE ON THE BOARD. THE COUNTY COMMISSIONERS OF OTTER TAIL COUNTY SHALL FILL THREE (3) OF THE SIX (6) SEATS ALLOCATED TO PUBLIC OFFICIALS. THE COUNTY COMMISSIONERS OF WADENA COUNTY SHALL FILL TWO (2) OF THE SIX (6) SEATS ALLOCATED TO PUBLIC OFFICIALS. THIS ALLOCATION OF SEATS FOR THE RESPECTIVE COUNTIES IS BASED ON POPULATION. AT LEAST ONE-THIRD OF THE BOARD SHALL BE COMPOSED OF DEMOCRATICALLY SELECTED REPRESENTATIVES OF THE POOR. A TOTAL OF SIX (6) SEATS SHALL BE FILLED BY LOW-INCOME REPRESENTATIVES. LOW-INCOME REPRESENTATIVES NEED NOT BE POOR THEMSELVES, BUT THE SELECTION PROCESS SHALL ENSURE THAT THEY REPRESENT THE POOR. THE REPRESENTATIVES OF THE POOR SHALL BE ELECTED FROM SIX (6) TARGET AREA COUNCILS. EACH TARGET AREA COUNCIL WILL HAVE APPROXIMATELY 13,225 PEOPLE ENCOMPASSING 15 TOWNSHIPS. THE REMAINDER OF THE SEATS ON THE BOARD SHALL CONSIST OF REPRESENTATIVES OF THE PRIVATE SECTOR. A TOTAL OF SIX (6) SEATS SHALL BE ALLOTTED TO THIS SECTOR. THE BOARD SHALL ESTABLISH AND MAINTAIN A LIST OF PRIVATE SECTOR ORGANIZATIONS IN THE AREA SERVED. ALTERNATES FROM PRIVATE ORGANIZATIONS SHALL BE SELECTED BY THE ORGANIZATION AND THE ALTERNATE'S NAME WILL BE PROVIDED TO THE BOARD IN WRITING AT THE SAME TIME AS THE REPRESENTATIVE. AFTER AN ORGANIZATION IS SELECTED, IT SHALL NAME AN INDIVIDUAL TO BE ITS REPRESENTATIVE ON THE BOARD AND IF IT CHOOSES IT MAY NAME A SECOND INDIVIDUAL TO SERVE AS ALTERNATE.
FORM 990, PART VI, SECTION B, LINE 11   FORM 990 IS REVIEWED INITIALLY BY MANAGEMENT, THEN BY THE FINANCE COMMITTEE, WHO FORWARDS A MOTION TO THE COMPLETE BOARD OF DIRECTORS FOR FINAL APPROVAL.
  FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL BOARD MEMBERS, OFFICERS, SENIOR MANAGEMENT AND CERTAIN OTHER EMPLOYEES WITH AUTHORITY OVER FINANCIAL AND PROCUREMENT MATTERS. PRIOR TO ELECTION OR APPOINTMENT, EACH DIRECTOR SHALL DISCLOSE TO THE EXECUTIVE DIRECTOR ANY EXISTING OR ANTICIPATED CONFLICTS OF INTEREST WITH CAC OF WHICH THAT INDIVIDUAL HAS KNOWLEDGE. THE EXECUTIVE DIRECTOR SHALL DISCLOSE TO THE BOARD OF DIRECTORS ANY CONFLICTS OF INTEREST IN WHICH HE IS INVOLVED. THEREAFTER, DISCLOSURES SHALL BE UPDATED ANNUALLY, AND AT OTHER TIMES AS CHANGED CIRCUMSTANCES IN A PARTICULAR CASE MAY WARRANT. WHEN UNCERTAINTY EXISTS, THE INDEPENDENT MEMBERS OF THE BOARD DETERMINE BY MAJORITY VOTE WHETHER A CONFLICT EXISTS. THE INDIVIDUAL WITH A CONFLICT OF INTEREST IS NOT PERMITTED TO PARTICIPATE IN DISCUSSIONS OF THE RELEVANT TRANSACTION, EXCEPT TO PROVIDE MATERIAL INFORMATION. THE INDIVIDUAL WITH A CONFLICT OF INTEREST IS ALSO NOT PERMITTED TO VOTE ON THE TRANSACTION. ALL SUCH INFORMATION IS DOCUMENTED IN THE MINUTES OF THE MEETING.
  FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE BOARD IN FEBRUARY ON AN ANNUAL BASIS. HIS SALARY IS ADJUSTED AT THAT TIME WITH THE AMOUNT OF ADJUSTMENT DETERMINED BY THE BOARD. THE FISCAL DIRECTOR'S COMPENSATION, AS WELL AS ALL OTHER STAFF, IS REVIEWED AND SET WHEN THE UNION NEGOTIATION PROCESS IS BEING COMPLETED. THE SALARIES OF ALL EMPLOYEES ARE COMPARED TO SURROUNDING COMMUNITY ACTION AGENCIES, GOVERNMENTAL UNITS, AND SCHOOL DISTRICTS. THAT INFORMATION IS USED TO NEGOTIATE A WAGE INCREASE WITH THE BARGAINING UNIT AND IT HAS BEEN PAST PRACTICE THAT THE SAME PERCENTAGE OF INCREASE GIVEN TO BARGAINING UNIT MEMBERS IS APPLIED TO OTHER STAFF AS WELL. ALL WAGE INCREASES ARE APPROVED BY THE BOARD. THE LAST TIME THESE COMPARISONS AND NEGOTIATIONS WERE PERFORMED WAS FOR PERIOD BEGINNING OCTOBER 1, 2009.
  FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET FISCAL AGENT ACTIVITY 134,881. TOTAL TO FORM 990, PART XI, LINE 5: 134,881.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2010

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