2024-07-29T09:39:22-07:00 2023-12-31 990 2023-01-01 852395243 DSM MUTUAL AID DSMM 5153307472 1327 - 14th Street Des Moines IA 50314 Patrick Stall Director 5153307472 2024-03-29 1 2023 2024-08-08 14:25:15Z Patrick Stall 1327 - 14th Street Des Moines IA 50314 204637 0 X X 2020 IA 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, along with financial assistance in the procurement of legal assistance and bond payment. 4 4 0 45 0 0 92346 204223 0 0 0 414 0 0 92346 204637 71164 102818 0 0 0 0 0 0 2206 3115 4204 74279 107022 18067 97615 300441 418056 0 20000 300441 398056 X 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, along with financial assistance in the procurement of legal assistance and bond payment. 0 1 33933 33933 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. Persons Benefited (Unduplicated Count) = 175 2073 2028 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) = 5 0 0 0 RENT RELIEF FUND - This fund was permanently closed in 2023 after temporary closure on December 31, 2022. Previously the Fund provided rent and utility assistance for individuals and families in Des Moines, IA and was established at the request of Des Moines Black Liberation Movement Collective (DSM BLM Collective, EIN 85-2720434) and promoted as the "DSM BLM Rent Relief Fund". There was $265 remaining in the account at the time of closure, which was moved to the Camp Aid Fund as Restricted Net Assets for Rent Relief. Persons Benefited (Unduplicated Count) = None 66857 66857 0 FISCAL SPONSORSHIP - In June 2021, DSM Mutual Aid (DMMA) began a fiscal sponsor relationship for Iowa Trans Mutual Aid Fund (ITMAF). The goal of the ITMAF Fund is to provide financial assistance to Trans and Nonbinary individuals in the state of Iowa as they access gender-affirming care, including travel costs to access this care. No fees are charged to the ITMAF for this service by DMMA and all income and expenses are included in DMMA's financial activity. As further elaborated on Schedule O, the ITMAF incorporated in Iowa on January 2, 2024. Thus 2023 was the last year of Fiscal Sponsorship by DMMA for the ITMAF. Persons Benefited (Unduplicated Count) = 119 66857 66857 0 102863 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 X Melanie Stall CPA 5153145242 30649 Deer Drive Huxley IA 50124 X MOLLY FREE Director 15 0 X 0 0 0 RONALD FREE Director 15.00 0 X 0 0 0 PATRICK STALL Director 15 0 X 0 0 0 JADE SUGANUMA Director 12.00 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 204223 350 204223 0 414 0 0 414 0 0 0 0 0 0 0 0 0 0 0 0 0 0 204637 0 0 414 0 0 102818 102818 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3549 45 1298 2206 555 0 555 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 0 100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 107022 102863 1953 2206 295441 281642 0 100414 0 0 5000 36000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 300441 418056 0 20000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20000 X 280911 388882 19530 9174 300441 398056 300441 418056 97615 0 0 0 0 0 X 0 0 0 X 371936 168797 92346 204223 837302 0 0 0 0 0 0 0 0 0 0 0 371936 168797 92346 204223 837302 837302 0 0 0 414 414 0 0 0 0 0 0 0 0 0 0 837716 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 Unhoused and In-Transit Persons Assistance 175 0 33933 FMV Camp Survival Supplies (including new propane tanks, propane tank refills, portable propane heaters, tents, tarps, batteries, fire extinguishers, bottles of water, winter hats, winter gloves, hand warmers and hot dogs), coffee and donuts for unhoused attendees of the Campers Eviction Hearing in April 2023, and lodging, meals and laundry and transit assistance for one unhoused person, as well as sun hats, sun umbrellas, bottles of water and electrolyte drinks for Unhoused and In-Transit Persons, generally, during an extreme heat wave in July 2023. Incarcerated Persons Assistance 1 0 2028 FMV Court Costs Fiscal Sponsorship 119 66857 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. 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] UNHOUSED AND IN-TRANSIT PERSONS ASSISTANCE - Board members and a handful of approved volunteers purchase all 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 twice a month, 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. [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] 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 participate in a phone call with an ITMAF Board member 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 given funds directly from the ITMAF. Form 990, Part III, Line 3 DID THE ORGANIZATION CEASE CONDUCTING, OR MAKE SIGNIFICANT CHANGES IN HOW IT CONDUCTS ANY PROGRAM SERVICES? Yes. Last year, DSM Mutual Aid reported that the Rent Relief Fund (the Fund) was closed "for the time being" on December 31, 2022. This Fund was permanently closed in 2023. Additionally, the Fiscal Sponsorship relationship with the Iowa Trans Mutual Aid Fund (ITMAF) ended on December 31, 2023. The ITMAF incorporated with the State of Iowa on January 2, 2024, and is in the process of filing its IRS Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Thus, the ITMAF is planning to file its own IRS Form 990 or 990-EZ return beginning with the 2024 tax year. Form 990, Part VI, Section A, Line 2 DID ANY OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE HAVE A FAMILY RELATIONSHIP OR A BUSINESS RELATIONSHIPS 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 their 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. 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 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 ORGANIZAITON 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 ORGANIZAITON 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.