TY 2022 Form 990

- TIN:

SCHEDULE A
(Form 990)

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.
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Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization

DSM MUTUAL AID

Employer identification number

85-2395243

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 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% 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.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2022

Page 2

Part II

Support Schedule for Organizations Described in Sections 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 failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..			371,936	168,797	92,346	633,079
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....			0	0		0
3	The value of services or facilities furnished by a governmental unit to the organization without charge..			0	0		0
4	Total. Add lines 1 through 3	0	0	371,936	168,797	92,346	633,079
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.						633,079

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
7	Amounts from line 4..	0	0	371,936	168,797	92,346	633,079
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...			0	0		0
9	Net income from unrelated business activities, whether or not the business is regularly carried on..			0	0		0
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..						0
11	Total support. Add lines 7 through 10						633,079

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2022 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2020 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2022. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2021. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2022

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 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) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(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) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(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 on 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 VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2022 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2021 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2022 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2021 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2022. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2021. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2022

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2022

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2022

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2022

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2022 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2022	(iii) Distributable Amount for 2022
1 Distributable amount for 2022 from Section C, line 6
2 Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2022:
a From 2017.......
b From 2018.......
c From 2019.......
d From 2020.......
e From 2021.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2022 distributable amount
i Carryover from 2017 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2022 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2022 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2023. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2018.....
b Excess from 2019.....
c Excess from 2020.....
d Excess from 2021.....
e Excess from 2022.....

Schedule A (Form 990) (2022)

Schedule A (Form 990) 2022

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
Schedule A, Part I, Line 1	GIFTS, GRANTS, CONTRIBUTIONS, AND MEMBERSHIP FEES RECEIVED. During 2022, DSM Mutual Aid's accountant became aware that the accounting utilized to record Bail Bonds Paid and Appearance Bond Refunds was incorrect, albeit arguably more transparent in nature. Previously, Bail Bonds Paid were reported on Part IX, Statement of Functional Expenses, Line 24a, Other Expense and Appearance Bond Refunds were reported on Part VIII, Statement of Revenue, Line 11a, Miscellaneous Revenue. Currently, Bail Bonds Paid are recorded as Accounts Receivable and offset by the receipt of Appearance Bond Refunds. Thus, for 2020, Schedule A, Section A, Public Support, Line 1, Gifts, grants, contributions, and membership fees received was increased $151,400 - from $220,536 to $371,936 - to record, in essence, Bail Bonds Paid as Accounts Receivable and Contributions Income from Prairielands Freedom Fund, an Iowa 501(c)(3) [EIN 82-0931341, the Eastern Iowa Community Bond Project], who provided a grant to fund the Bail Bonds Paid activity that occurred prior to DSM Mutual Aid's Incorporation date of August 5, 2020. No change was needed for this line item for 2021. Additionally, Schedule A, Part II, Section B, Line 10, Other Income, which represented Appearance Bond Refunds was reduced from $43,600 to $0 in 2020 and from $221,007 to $0 in 2021. The overall effect of these changes is to increase the Public Support Percentage to 100% since inception.

Return Reference

Explanation

Schedule A, Part I, Line 1

GIFTS, GRANTS, CONTRIBUTIONS, AND MEMBERSHIP FEES RECEIVED. During 2022, DSM Mutual Aid's accountant became aware that the accounting utilized to record Bail Bonds Paid and Appearance Bond Refunds was incorrect, albeit arguably more transparent in nature. Previously, Bail Bonds Paid were reported on Part IX, Statement of Functional Expenses, Line 24a, Other Expense and Appearance Bond Refunds were reported on Part VIII, Statement of Revenue, Line 11a, Miscellaneous Revenue. Currently, Bail Bonds Paid are recorded as Accounts Receivable and offset by the receipt of Appearance Bond Refunds. Thus, for 2020, Schedule A, Section A, Public Support, Line 1, Gifts, grants, contributions, and membership fees received was increased $151,400 - from $220,536 to $371,936 - to record, in essence, Bail Bonds Paid as Accounts Receivable and Contributions Income from Prairielands Freedom Fund, an Iowa 501(c)(3) [EIN 82-0931341, the Eastern Iowa Community Bond Project], who provided a grant to fund the Bail Bonds Paid activity that occurred prior to DSM Mutual Aid's Incorporation date of August 5, 2020. No change was needed for this line item for 2021. Additionally, Schedule A, Part II, Section B, Line 10, Other Income, which represented Appearance Bond Refunds was reduced from $43,600 to $0 in 2020 and from $221,007 to $0 in 2021. The overall effect of these changes is to increase the Public Support Percentage to 100% since inception.

Schedule A (Form 990) 2022

Additional Data

Software ID:	22015720
Software Version:	v1.00

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Name of the organization

DSM MUTUAL AID

Employer identification number

85-2395243

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

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

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't 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 on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't 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) (2022)

Schedule B (Form 990) (2022) Page 2

Name of organization DSM MUTUAL AID

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2022)

Schedule B (Form 990) (2022)

Page 3

Name of organization DSM MUTUAL AID		Employer identification number 85-2395243

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(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) (2022)

Schedule B (Form 990) (2022)

Page 4


Name of organization DSM MUTUAL AID			Employer identification number 85-2395243
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. 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.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose 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

(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

(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

(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) (2022)

Additional Data

Software ID:	22015720
Software Version:	v1.00

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

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," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization
DSM MUTUAL AID

Employer identification number
85-2395243

Part I

General Information on Grants and Assistance

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? ........................

Yes No

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 Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC 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 noncash assistance	(h) Purpose of grant or assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2022

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) Rent and Utility Assistance	28	8,008	17,297	FMV	Rent and Utilities Paid for Applicants
(2) Incarcerated Persons Assistance	2	0	1,288	FMV	Court Costs and Probations Fees
(3) Unhoused and In-Transit Persons Assistance	122	0	33,724	FMV	Camp Survival Supplies (Including New Propane Tanks, Propane Tank Refills, Portable Propane Heaters, Tents, Batteries, Bottles of Water, Hot Dogs, Deep Woods OFF!, Soap, Ice Melt and Many Snacks) and Impound, Towing and Key Replacement Fees related to an unhoused person's vehicle.
(4) Fiscal Sponsorship	77	7,575	0	FMV	The Iowa Trans Mutual Aid Fund, for which DSM Mutual Aid is a fiscal sponsor, provides microgrants to Trans and Nonbinary individuals so they can access gender-affirming care including doctor visits, hormone replacement therapy, laser hair removal, legal name change fees, surgeries, transition-specific clothing, and beginning in 2023, travel costs to access gender-affirming care.
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
Schedule I, Part I, Line 2	DSM Mutual Aid's (DMMA) procedures for monitoring the use of grant funds in the United States for - [1] RENT AND UTILITY ASSISTANCE - Individuals seeking mutual aid complete an application. Then an independent committee reviews each application to decide whether it meets the Rent Relief Fund's criteria. If the criteria are met, the landlord is contacted and the applicant's tenant status is verified. Then, as funds permit, a check is sent directly to the landlord or, at times, the applicant. If payment is made directly to the applicant, the applicant must first provide a copy of the rental agreement and proof of current address. Copies of recent utility bills are required from applicant's applying for utility assistance and checks are mailed directly to the applicant. 28 individuals received assistance out of the 166 individuals who applied mainly due to funding constraints. 178 applications were received in total as some applicants applied more than one time. [2] INCARCERATED PERSONS ASSISTANCE - Board members or volunteers directly purchase nearly all requested items by current or previously incarcerated persons for the person's use or benefit. For the handful of times when assistance is paid directly to the recipient for reimbursement of expenses, documentation of the expenses is reviewed by the Board member handling the reimbursement. [3] UNHOUSED AND IN-TRANSIT PERSONS ASSISTANCE - Board members and a handful of approved volunteers purchase all of the organizations' supplies. Then Board members work directly with a group of dedicated volunteers to deliver needed items to unhoused individuals at their encampments where they interact with them using the provided supplies. While DMMA's Board members and volunteers visit encampments a minimum of once a week, the organization is also in constant contact with other houseless relief groups in Des Moines coordinating ongoing, consistent aid for unhoused and in-transit individuals. [4] FISCAL SPONSORSHIP - Iowa Trans Mutual Aid Fund's (ITMAF) procedures for monitoring the use of grant funds in the United States begins with the application process, wherein applicants provide basic information on their need for a grant. Applicants are then required to complete a phone call with an ITMAF Board member in order to be considered for aid. This phone call verifies personal information and ensures that applicants are applying for appropriate aid. Once completed, an independent, anonymous committee of ITMAF board members reviews each application to decide if they are a good fit and meet the ITMAF grantee criteria. If so, and as funding permits, grantees are contacted and are given funds directly from the ITMAF.

Return Reference

Explanation

Schedule I, Part I, Line 2

DSM Mutual Aid's (DMMA) procedures for monitoring the use of grant funds in the United States for - [1] RENT AND UTILITY ASSISTANCE - Individuals seeking mutual aid complete an application. Then an independent committee reviews each application to decide whether it meets the Rent Relief Fund's criteria. If the criteria are met, the landlord is contacted and the applicant's tenant status is verified. Then, as funds permit, a check is sent directly to the landlord or, at times, the applicant. If payment is made directly to the applicant, the applicant must first provide a copy of the rental agreement and proof of current address. Copies of recent utility bills are required from applicant's applying for utility assistance and checks are mailed directly to the applicant. 28 individuals received assistance out of the 166 individuals who applied mainly due to funding constraints. 178 applications were received in total as some applicants applied more than one time. [2] INCARCERATED PERSONS ASSISTANCE - Board members or volunteers directly purchase nearly all requested items by current or previously incarcerated persons for the person's use or benefit. For the handful of times when assistance is paid directly to the recipient for reimbursement of expenses, documentation of the expenses is reviewed by the Board member handling the reimbursement. [3] UNHOUSED AND IN-TRANSIT PERSONS ASSISTANCE - Board members and a handful of approved volunteers purchase all of the organizations' supplies. Then Board members work directly with a group of dedicated volunteers to deliver needed items to unhoused individuals at their encampments where they interact with them using the provided supplies. While DMMA's Board members and volunteers visit encampments a minimum of once a week, the organization is also in constant contact with other houseless relief groups in Des Moines coordinating ongoing, consistent aid for unhoused and in-transit individuals. [4] FISCAL SPONSORSHIP - Iowa Trans Mutual Aid Fund's (ITMAF) procedures for monitoring the use of grant funds in the United States begins with the application process, wherein applicants provide basic information on their need for a grant. Applicants are then required to complete a phone call with an ITMAF Board member in order to be considered for aid. This phone call verifies personal information and ensures that applicants are applying for appropriate aid. Once completed, an independent, anonymous committee of ITMAF board members reviews each application to decide if they are a good fit and meet the ITMAF grantee criteria. If so, and as funding permits, grantees are contacted and are given funds directly from the ITMAF.

Schedule I (Form 990) 2022

Additional Data

Software ID:	22015720
Software Version:	v1.00

- TIN:

SCHEDULE O
(Form 990)

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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

DSM MUTUAL AID

Employer identification number

85-2395243

Return Reference	Explanation
Form 990, Part III, Line 3	DID THE ORGANIZATION CEASE CONDUCTING, OR MAKE SIGNIFICANT CHANGES IN HOW IT CONDUCTS, ANY PROGRAM SERVES? Yes. The Rent Relief Fund (the Fund) was closed December 31, 2022, for the time being. Limited capacity of volunteer time to manage the Fund and diminished incoming contributions for mutual aid disbursements were the two main reasons for the closure. During 2022, only 17% of applications received were able to be funded, meaning nearly 140 folks did not receive much needed mutual aid.
Form 990, Part VI, Section A, Line 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? Yes. A familial relationship exists between Director Ronald Free and Director Molly Free.
Form 990, Part VI, Section A, Line 7b	ARE ANY GOVERNANCE DECISIONS OF THE ORGANIZATION RESERVED TO (OR SUBJECT TO APPROVAL BY) MEMBERS, STOCKHOLDERS, OR PERSONS OTHER THAN THE GOVERNING BODY? DSM Mutual Aid was not incorporated as a formal membership organization and its bylaws only discuss Board Membership. Notwithstanding these provisions, while DSM Mutual Aid has a formal Board of Directors, the Board and its active constituents maintain no hierarchical level, per se, while conducting the operations of the organization. Thus, all decisions are made through consensus - or lack of objection - by all active constituents. Internally, DSM Mutual Aid refers to its active constituents as "members". However, these members do not have the right to elect or appoint one or more members of the Board, nor do they pay membership dues or receive any share of the organization's profits or excess dues or a share of the organization's net assets upon the organization's dissolution. DSM Mutual Aid has operated in this fashion since its inception.
Form 990, Part VI, Section A, Line 8b	DID THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENT THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN DURING THE YEAR BY EACH COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY? DSM Mutual Aid does not have, nor has it ever had, any active Board Committees, although they are permitted in the bylaws.
Form 990, Part VI, Section B, Line 11b	DESCRIBE THE PROCESS USED BY THE ORGANIZATION TO REVIEW THIS FORM 990. A copy of this Form 990, along with supporting documentation, was provided to DSM Mutual Aid's Board of Directors for review and approval prior to filing it with the Internal Revenue Service.
Form 990, Part VI, Section C, Line 19	DESCRIBE WHETHER (AND IF SO, HOW) THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC DURING THE TAX YEAR. DSM Mutual Aid makes its governing documents and financial statements available to the public upon request. DSM Mutual Aid does not have a written Conflict of Interest Policy.
Form 990, Part X, Line 4	ACCOUNTS RECEIVABLE, NET. The correct balance on Form 990, Part X, Line 4, Accounts Receivable, Net as of December 31, 2021 and 2020 is $16,600 and $204,800, respectively, due to the correction of accounting for Bail Bonds Paid and Appearance Bond Refunds, as previously explained.
Form 990, Part X, Line 27	NET ASSETS WITHOUT DONOR RESTRICTIONS. The correct balance on Form 990, Part X, Line 27, Net Assets without Donor Restrictions as of December 31, 2021 and 2020 is $274,683 and $301,549, respectively, due to the correction of accounting for Bail Bonds Paid and Appearance Bond Refunds, as previously explained. Please note that Lines 27 and 28 were inadvertently transposed on the 2021 and 2020 returns as well meaning Net Asset with Donor Restrictions were incorrectly shown as Net Assets without Donor Restrictions and vice versa.
Form 990, Part X, Line 28	NET ASSETS WITH DONOR RESTRICTIONS. The correct balance on Form 990, Part X, Line 28, Net Assets with Donor Restrictions as of December 31, 2021 and 2020 is $7,691 and $4,312, respectively. These amounts differ from the original return amounts of $7,588 (understated by $103) and ($4,337 overstated by $25), respectively, due to immaterial corrections to donor restrictions accounting. Please note that Lines 27 and 28 were transposed on the 2021 and 2020 returns as well meaning Net Asset with Donor Restrictions were incorrectly shown as Net Assets without Donor Restrictions and vice versa.
Form 990, Part XI, Line 8	PRIOR PERIOD ADJUSTMENTS. DSM Mutual Aid previously reported Bail Bonds Paid on Part IX, Statement of Functional Expenses, Line 24a, Other Expense and Appearance Bond Refunds on Part VIII, Statement of Revenue, Line 11a, Miscellaneous Revenue. The correct accounting is to record Bail Bonds Paid on Part X, Balance Sheet, Line 4, as Accounts Receivable, which are offset by the receipt of Appearance Bond Refunds. The effect of these changes is a $16,600 net increase to 2022 Total Net Assets. The $16,600 represents - since the organization's inception - $285,407 of Bail Bonds Paid reclassified from Other Expense to Accounts Receivable offset by $267,507 of Appearance Bond Refunds reclassified from Miscellaneous Revenue to Accounts Receivable and $1,300 of Forfeited Bail Bonds Paid, which should have been reported as an Other Expense. Or, stated differently, the $16,600 represents Accounts Receivable as of December 31, 2021, as it should have been recorded on Statement X, Balance Sheet, Line 4, Accounts Receivable, net.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:	22015720
Software Version:	v1.00

1	Briefly describe the organization’s mission or most significant activities: DSM Mutual Aid's primary missions are to assist materially the unhoused and housed population of Polk County, IA in the provision of food, water, household and personal items, rent and living expenses, along with financial assistance in the procurement of legal assistance and bond payment.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	4
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	4
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	42
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	168,797	92,346
9	Program service revenue (Part VIII, line 2g) .........	0	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	221,007	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	389,804	92,346
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	188,031	71,164
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)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 2,105
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	37,060	3,115
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	225,091	74,279
19	Revenue less expenses. Subtract line 18 from line 12.......	164,713	18,067
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	265,774	300,441
21	Total liabilities (Part X, line 26).............	0	0
22	Net assets or fund balances. Subtract line 21 from line 20.....	265,774	300,441

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 1,422 including grants of $ 1,288 ) (Revenue $ 0 )
	BAIL FUND - Primarily provides bail for protesters arrested in Central Iowa. Also provides support for incarcerated and formerly incarcerated persons or arrestees in Central Iowa through mutual aid in the form of bail, commissary funds, legal fees, court fees, probation fees, fines and other costs associated with arrest, incarceration and court appearances. Persons Benefited (Unduplicated Count) = 10

4b	(Code: ) (Expenses $ 25,305 including grants of $ 25,305 ) (Revenue $ 0 )
	RENT RELIEF FUND - Provides rent and utility assistance for individuals and families in Des Moines, IA. While open for all to apply, priority is given to individuals who identify as Black, Indigenous, Transgender, Non-binary, Women and Persons of Color. All applicants who apply for Rent Relief Assistance also receive brief, personalized counseling and a comprehensive list of available housing resources in Polk County, IA. This program was established at the request of Des Moines Black Liberation Movement Collective (DSM BLM Collective, EIN 85-2720434) and is promoted as the "DSM BLM Rent Relief Fund". DSM Mutual Aid handles all financial aspects of the program while an independent committee formed by DSM BLM Collective makes all applicant approval decisions. The Rent Relief Fund closed December 31, 2022, for the time being. Limited capacity of volunteer time to manage the fund and diminished incoming contributions for the mutual aid disbursements were the two main reasons for the closure. Persons Benefited (Unduplicated Count) = 166

4c	(Code: ) (Expenses $ 37,288 including grants of $ 36,996 ) (Revenue $ 0 )
	CAMP AID FUND - Delivers material assistance - primarily heaters, new propane tanks and refills, tents, batteries, food and water - but other household and personal items as well - directly to unhoused individuals' encampment sites throughout Des Moines, IA. Volunteers served ~70 folks each week. Persons Benefited (Unduplicated Count) = 127

	(Code: ) (Expenses $ 7,767 including grants of $ 7,575 ) (Revenue $ 0 )
	FISCAL SPONSORSHIP - In June 2021, DSM Mutual Aid began a fiscal sponsor relationship for Iowa Trans Mutual Aid Fund (ITMAF). The goal of this fund is to provide financial assistance to Trans and Nonbinary individuals in the state of Iowa as they access gender-affirming care, which beginning in 2023, includes travel costs to access this care. No fees are charged ITMAF for this service by DSM Mutual Aid and all income and expenses are included in DSM Mutual Aid's financial activity. Contributions of $17,678 were received during the year. Persons Benefited (Unduplicated Count) = 77

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 7,767 including grants of $ 7,575 ) (Revenue $ 0 )
4e	Total program service expenses71,782

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) MOLLY FREE...................................................................... Director	15 ................. 0	X	0	0	0
(2) RONALD FREE...................................................................... Director	15 ................. 0	X	0	0	0
(3) PATRICK STALL...................................................................... Director	15 ................. 0	X	0	0	0
(4) JADE SUGANUMA...................................................................... Director	12 ................. 0	X	0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a	0
b	Membership dues..		1b	0
c	Fundraising events..		1c	0
d	Related organizations		1d	0
e	Government grants (contributions)		1e	0

f	All other contributions, gifts, grants, and similar amounts not included above		1f	92,346

g	Noncash contributions included in lines 1a - 1f:$		1g	0

h Total. Add lines 1a-1f.......		92,346

		Business Code
2a
b
c
d
e
f	All other program service revenue.		0	0	0	0
g	Total. Add lines 2a–2f .....		0

3 Investment income (including dividends, interest, and othersimilar amounts) ......			0	0	0	0
4 Income from investment of tax-exempt bond proceeds			0	0	0	0
5 Royalties...........			0	0	0	0
		(ii) Personal	(i) Real
6a	Gross rents	0	0	6a
b	Less: rental expenses	0	0	6b
c	Rental income or (loss)	0	0	6c
d	Net rental income or (loss).......			0	0	0	0
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory	0	0	7a
b	Less: cost or other basis and sales expenses	0	0	7b
c	Gain or (loss)	0	0	7c
d	Net gain or (loss).........			0	0	0	0
8a	Gross income from fundraising events (not including $ 0of contributions reported on line 1c). See Part IV, line 18 ....
			8a	0
b	Less: direct expenses ...		8b	0
c	Net income or (loss) from fundraising events..			0		0	0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	0
b	Less: direct expenses ...		9b	0
c	Net income or (loss) from gaming activities..			0	0	0	0
10a	Gross sales of inventory, less returns and allowances ..
			10a	0
b	Less: cost of goods sold ..		10b	0
c	Net income or (loss) from sales of inventory..			0	0	0	0
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....			0	0	0	0
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			92,346	0	0	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	3,272	3,272
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	67,892	67,892
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0	0
4	Benefits paid to or for members .......	0	0
5	Compensation of current officers, directors, trustees, and key employees ...........	0	0	0	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0	0	0	0
7	Other salaries and wages........	0	0	0	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0	0	0	0
9	Other employee benefits .......	0	0	0	0
10	Payroll taxes ...........	0	0	0	0
11	Fees for services (non-employees):
a	Management ......	0	0	0	0
b	Legal .........	0	0	0	0
c	Accounting ...........	121	0	121	0
d	Lobbying ...........	0	0	0	0
e	Professional fundraising services. See Part IV, line 17	0			0
f	Investment management fees ......	0	0	0	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0	0	0	0
12	Advertising and promotion ....	0	0	0	0
13	Office expenses .......	282	277	5	0
14	Information technology ......	266	0	266	0
15	Royalties ..	0	0	0	0
16	Occupancy ...........	0	0	0	0
17	Travel ............	49	49	0	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0	0	0	0
19	Conferences, conventions, and meetings ....	0	0	0	0
20	Interest ...........	0	0	0	0
21	Payments to affiliates .......	0	0	0	0
22	Depreciation, depletion, and amortization ..	0	0	0	0
23	Insurance ...	0	0	0	0
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	MERCHANT FEES	2,105	0	0	2,105
b
c
d
e	All other expenses	292	292	0	0
25	Total functional expenses. Add lines 1 through 24e	74,279	71,782	392	2,105
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		265,774	1	295,441
2	Savings and temporary cash investments .........		0	2	0
3	Pledges and grants receivable, net ......		0	3	0
4	Accounts receivable, net .............		0	4	5,000
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
			0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
			0	6	0
7	Notes and loans receivable, net ...........		0	7	0
8	Inventories for sale or use ............		0	8	0
9	Prepaid expenses and deferred charges ......		0	9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b	0	10c
11	Investments—publicly traded securities .		0	11	0
12	Investments—other securities. See Part IV, line 11 .....		0	12	0
13	Investments—program-related. See Part IV, line 11 ..		0	13	0
14	Intangible assets ...............		0	14	0
15	Other assets. See Part IV, line 11 ...........		0	15	0
16	Total assets. Add lines 1 through 15 (must equal line 33)...		265,774	16	300,441

17	Accounts payable and accrued expenses .....	0	17	0
18	Grants payable ...	0	18	0
19	Deferred revenue .........	0	19	0
20	Tax-exempt bond liabilities .........	0	20	0
21	Escrow or custodial account liability. Complete Part IV of Schedule D	0	21	0
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	0	23	0
24	Unsecured notes and loans payable to unrelated third parties ..	0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	0	25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	7,588	27	280,911
28	Net assets with donor restrictions ...........	258,186	28	19,530
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	265,774	32	300,441
33	Total liabilities and net assets/fund balances ........	265,774	33	300,441