Dsm Mutual Aid

“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.”

“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.”

“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.”

“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.”

“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.”

“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.”