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HomeMy WebLinkAbout05.F- City Manager RESOLUTION (ID # 4150) DOC ID: 4150 C CITY OF SAN BERNARDINO — REQUEST FOR COUNCIL ACTION Agreement/Contract From: Brandon Mims M/CC Meeting Date: 12/21/2015 Prepared by: Brandon Mims, (909) 384- 5122 Dept: City Manager Ward(s): All Subject: Resolution of the Mayor and Common Council of the City of San Bernardino Authorizing the City Manger to Enter into an Agreement with Time for Change Foundation for Homeless Services and Amending the 2015/2016 Emergency Solutions Grant Budget. (#4150) Current Business Registration Certificate: Not Applicable Financial Impact: Account Budgeted Amount: $300,000 Account No. 116-100-0014-5505 Account Description: Emergency Solutions Grant Balance as of: December 21, 2015 Balance after approval of this item: $604,904 Motion: Adopt the Resolution. Synopsis of Previous Council Action: On April 6, 2015 The Mayor and Common Council approved the 2015-2016 Action Plan and the 2015-2020 Consolidated Plan. On August 17, 2015 The Mayor and Common Council approved the release of the Round 2 2015-2016 Emergency Solutions Grant (ESG) Notice of Funding Availability (NOFA). Background: The U.S. Department of Housing and Urban Development (HUD) provides funding to the City of San Bernardino, under the Emergency Solutions Grant (ESG) program to: 1. Engage homeless individuals and families living on the street; 2. Improve the number and quality of emergency shelters for homeless individuals and families; 3. Help operate these shelters; 4. Provide essential services to shelter residents; 5. Rapidly re-house homeless individuals and families; and 6. Prevent families and individuals from becoming homeless. The total of Emergency Solutions Grant (ESG) funding available on July 1, 2015 was $604,904.47. That total amount is made up of current and prior year funds as follows: 11._J_1_J. An/A' Inn AC 1_..,.________ 11,,:_:1111____ n I Packet Pa. 47 5.F 4150 Year Funds not Expended 2011 $229,259.17 2012 $49,296.00 2013 $26,856.01 2014 $18,523.29 2015 280,970.00 Total $604,904.47 Of the $604,904.47, $400,000 was allocated to 2015-2016 ESG Projects, leaving $204,904 in available funds. Consequently, the City released a Notice of Funding Availability (NOFA) seeking proposals from experienced non-profit organizations to provide homeless services that are consistent with the approved HUD Action Plan and the City's strategic direction to decrease the number of homeless people in the city of San Bernardino. The Round 2 2015-2016 ESG NOFA was released on August 17, 2015 with a due date of September 28, 2015. A mandatory workshop was held on September 1, 2015 to review the application and answer any questions. Three proposals were received by the deadline: Non-Profit Organization Amount Project Description Requested Catholic Charities $74,933 Homeless Prevention/Rapid Re- housing Central City Lutheran Mission $50,000 Case Managed Emergency Services Time for Change Foundation $75,000 Housing Solutions for Homeless People Review Process: The City appointed a Proposal Review Committee, comprised of City and County staff. The Review Committee evaluated the proposals using criteria stipulated in the NOFA, including completeness of proposal, compliance with ESG Program requirements, financial feasibility, and project readiness. The maximum score was 100 points. Based on the proposal review, Time for Change Foundation obtained the highest average score of 94 points for their proposal for street outreach, emergency shelter, and motel vouchers. Their funding request is for $75,000. Staff recommends funding this project based on the following factors: ❑ Project is consistent with the goals and objectives of the City's Action Plan, and the City's Homeless Intervention Action Plan ❑ Project will serve some of the City's most disfranchised residents, including homeless individuals and families 11.-JAL-J. Aa1A7F/ I A —--_-- I I------ ,. Packpt Pn AR� 4150 ❑ Project complies with ESG Program regulations Catholic Charities' proposal was rated 91 points and Central City Lutheran received a rating of 89 points. While both proposals were rated lower than Time for Change Foundation, they also adhere to the program regulations and City goals and objectives. Analysis: Since the funding requested by Time for Change is less than the amount of ESG funds available it is also recommended that $129,904 be allocated to targeted rapid re- housing of homeless persons and City administration costs. Alternatively, Council may choose to fund all three proposals listed above, a total of $199,933, leaving the variance ($4,971)for administrative costs. Recommendations: 1. The adopted budget for 2015/2016 Emergency Solutions Grant (ESG, Fund 116) in the City's 2015/2016 Action Plan is $400,000. However, only $300,000 was budgeted in the Fiscal Year Budget. Amend the 2015/2016 Fiscal Year Budget to match the City's submitted Action Plan by allocating an additional $100,000 of ESG funds into Account Number: 116-100-2029-5502 2. Appropriate an additional $204,904 of Round 2 Emergency Solutions Grant (ESG) funding into the 2015/2016 Fiscal Year Budget to allow for funding of a Round 2 ESG contract, rapid re-housing dollars and City administrative costs bringing the total 2015/2016 Fiscal Year Budget to $604,904. 3. Either: a. Allocate a total of $75,000 to Time for Change Foundation for services as outlined in their proposals and/or other eligible homeless services as determined by the City Manager, allocate $114,904 to targeted rapid-re- housing, and the remaining balance of $15,000 to City administrative costs; OR b. Allocate a total of $75,000 to Time for Change Foundation, $50,000 to Central City Lutheran Mission and $74,933 to Catholic Charities for services outlined in their proposals and/or other eligible homeless services, leaving a variance of $4,971 to be used for City administrative costs. 4. Authorize Substantial Amendment #4 to the City's 2015/2016 Action Plan to allow for the above mentioned changes. City Attorney Review: Yes i Supporting Documents: I 1 1-,+-+o,4. 10i1710nl IZ h., Packet Pg.49 4150 Resolution 2nd ESG (DOC) agrmt 4150 (PDF) Agreement EX a - Monthly Accomp Report (DOC) TFC Ex B - Budget Breakdown (DOCX) TFCF esg15.16 proposal .pdf (PDF) Catholic Charities esg15.16 proposal (PDF) CCLM Proposal 15-16 (PDF) e s 1 ibm 1 RESOLUTION NO: 2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SA BERNARDINO AUTHORIZING THE CITY MANGER TO ENTER INTO A 3 AGREEMENT WITH TIME FOR CHANGE FOUNDATION FOR HOMELESS SERVICES AND AMENDING THE 2015/2016 EMERGENCY SOLUTIONS GRANT BUDGET. 4 5 WHEREAS, on April 6, 2015 the Mayor and Common Council approved the 2015/2016 6 Action Plan and 2015-2020 Consolidated Plan which allocated $400,000 to the Regional Access 7 L Center; and 8 9 WHEREAS, The City identified $204,904 in leftover Emergency Solutions Grant (ESG) 10 funding from years 2011-2014; and E 11 WHEREAS, on August 17, 2015 the Mayor and Common Council approved the release of <<0 0 12 the Round 2 2015/2016 Emergency Solutions Grant (ESG)Notice of Funding Availability (NOFA) Ln T 13 with a due date of September 28, 2015 and conducted a mandatory workshop on September 1, 2015 3 14 ~ for applicant assistance; and c 15 0 It WHEREAS, the City received three proposals by the deadline that were rated using criteria 16 LO 17 stipulated in the Notice of Funding Availability (NOFA) by a review panel comprised of City staff � 18 and County partners; and w 19 WHEREAS, the highest rated agency was Time for Change Foundation with a requested c 20 amount of$75,000, leaving $129,904 to be allocated to eligible ESG projects. o a) 21 X NOW, THEREFORE, IT IS HEREBY RESOLVED, DETERMINED AND 22 ORDERED BY THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN E BERNARDINO, AS FOLLOWS: 23 Q 24 Section 1. The 2015/2016 Fiscal Year Budget is hereby amended to reflect the approved 25 budget for Emergency Solutions Grant, $400,000, as follows: 26 Budget Amount Amendment Amount Total 27 $300,000 $100,000 $400,000 28 Section 2. An additional $204,904 of Emergency Solutions Grant funding is hereby 1 P ickpt Pn_ 51 5.F.a _ 1 appropriated into the 2015/2016 Fiscal Year Budget to reflect the total amount of Emergency 2 Solutions Grant funding available to the City on July 1, 2015, $604,904. 3 Section 3. The City Manger is hereby authorized to execute an Agreement with Time for 4 Change Foundation in the amount of $75,000 for homeless services for the 2015/2016 program 5 year. 6 Section 4. That $114,904 is hereby allocated to targeted rapid re-housing services to be L 7 L offered during the 2015/2016 program year and the remaining $15,000 for City administrative costs °J 8 s N 9 during the current fiscal year. CD 10 Section 5. That a copy of this Resolution shall remain on file in the City Clerk's Office for E 11 a minimum of seven (7)years after the date of adoption cWo T C) 12 /// to r O CN 13 O 14 15 �° 16 /// T V LO N 18 C N 19 20 N d 21 22 E 23 24 25 /// 26 27 28 2 Packet Pg.52 1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING THE CITY MANGER TO ENTER INTO AN 2 AGREEMENT WITH TIME FOR CHANGE FOUNDATION FOR HOMELESS SERVICES AND AMENDING THE 2015/2016 EMERGENCY SOLUTIONS GRANT 3 BUDGET. 4 5 I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and Common Council of the City of San Bernardino at a meeting thereof, 6 held on the day of , 2015,by the following vote to wit: L 7 as 8 Council Members: Ayes Nays Abstain Absent MARQUEZ 9 BARRIOS a 10 VALDIVIA 11 SHORETT 0 12 NICKEL ,NN 13 JOHNSON N 0 14 MULVIHILL 15 0 0 16 Georgeann Hanna, City Clerk v 17 c� co 18 The foregoing resolution is hereby approved this day of , 2015. 19 c 0 w 20 0 21 R. Carey Davis, Mayor 22 City of San Bernardino a Approved as to Form: 23 Gary D. Saenz, City Attorney Q 24 By: 25 26 I 27 28 3 Parlrat Pn fi tL^ V L d d ESG SUBRECIPIENT AGREEMENT (Public Services Program) L between W T 0 THE CITY OF SAN BERNARDINO LO T- CD N O and _ Time for Chanqe Foundation 0 0 T Catalog #14.231 0 T DUNS #059452636 E L CD +i _ E U a+ r Q Packet Pq. 54 Time for Change Foundation—2015-2016 ESG 2nd Round AGREEMENT FOR USE OF EMERGENCY SHELTER GRANT FUNDS THIS AGREEMENT, entered in this 21st day of December, 2015 by and between the CITY OF SAN BERNARDINO, (hereinafter referred to as the "CITY") and Time for Change Foundation, a California non-profit corporation, (hereinafter referred to as the "SUBRECIPIENT"); WITNESSETH WHEREAS, pursuant to Subtitle "B" of the Stewart B. McKinney Homeless Assistance Act of 1987 (Public Law 100-77), (hereinafter referred to as the "Act"), the c� CITY has been awarded Emergency Shelter Grant Program ("ESGP") funds which are to be used to improve the quality of existing emergency shelters for the homeless, to help make available additional emergency shelters, and to help meet the costs of n operating emergency shelters and of providing certain essential social services to homeless individuals, and; L E WHEREAS, the CITY desires to contract with non-profit corporations for the use W of ESGP funds to provide various services for homeless individuals, and; to N WHEREAS, the SUBRECIPIENT as a non-profit corporation, is eligible under the N Act to receive ESGP funds to provide those services as described herein. 0 3 NOW, THEREFORE, the parties hereto do mutually agree as follows: 0 1. Term. 0 LO The term of this Agreement shall be for a period commencing on December 21, 2015, and terminating on June 30, 2016, or as otherwise provided for in Section 0 5 herein. r r 2. Scope of Services. E E The SUBRECIPIENT promises and agrees to provide certain emergency shelter grant program services for homeless persons by utilizing the sum of Seventy- Five Thousand Dollars ($75,000) in ESGP funds to provide various services to w homeless families and individuals complying with the requirements of this a Agreement for eligible families and individuals as set forth below in Section 2, and the SUBRECIPIENT shall complete the insertion of the requisite information in the form titled "Monthly Accomplishment Report" the form of which shall be completed monthly and submitted to the City and such form is attached hereto as Exhibit "A", and by this reference, incorporated herein. The SUBRECIPIENT shall also provide homeless individuals with assistance in obtaining (i) appropriate supportive services, including permanent housing, physical and mental health treatment, counseling, supervision, and other services essential for 1 Packet Pq:55 1 Time for Change Foundation—2015-2016 ESG 2nd Round achieving independent living, and; (ii) other federal, state, local and private assistance provided hereunder shall be in full conformity with the Act, and any amendments thereto, and the federal regulations and guidelines now, or hereinafter enacted pursuant to the Act. 3. Matching Funds. The SUBRECIPIENT must supplement its emergency shelter grant amounts with an equal amount of funds from sources other than those provided herein and from non-federal sources. These funds must be provided after the date of the grant award to the SUBRECIPIENT. The SUBRECIPIENT may comply with this requirement by providing the supplemental funds itself, or voluntary efforts or gifts in kind provided to the SUBRECIPIENT, as appropriate. d 4. Calculating the Matching Amount. v In calculating the amount of supplemental funds, there may be included the value C, of any donated material or building(s), the value of the lease(s) on the building(s); E any salary paid to staff of the SUBRECIPIENT, or to any State or non-profit w recipient, as appropriate, in carrying out the Emergency Shelter Grant Program; o and the time and services contributed by volunteers to carry out the ESGP, N .._ determined at the rate of $5.00 per hour. For purposes of this Section 4, the o SUBRECIPIENT upon concurrence of the City Manager of the City of San c Bernardino, the Administrator of the ESG Program, will determine the value of 3: any donated material or building(s) or any lease(s), or furnishings and equipment c using any method reasonably calculated to establish a fair market value. c 5. Termination. o S (a) Either party may terminate this Agreement upon thirty (30) days prior LO written notice to the other party. V_ E (b) Notwithstanding the provisions of Section 5(a), the CITY may suspend or terminate this Agreement forthwith for cause, upon written notice to the SUBRECIPIENT of the action being taken. Cause shall be established, (i) in the event the SUBRECIPIENT fails to perform the covenants herein contained; (ii) in the event there is a conflict with any federal, state or local w law, ordinance, regulation or rule rendering any of the provisions of this Q Agreement invalid or untenable, or; (iii) in the event the funding from the United States Department of Housing and Urban Development (HUD), referred to in the recitals herein, is reduced, terminated or otherwise becomes unavailable. The CITY shall provide written notice to the SUBRECIPIENT within ten (10) working days from the date HUD reduces, suspends or terminates the ESGP funding. This Agreement may, at the discretion of the Administrator of the CITY, be either terminated or amended to reflect said reduction of funds. 2 Packet Pq. 56 Time for Change Foundation—2015-2016 ESG 2nd Round (c) Upon termination of this Agreement, the SUBRECIPIENT agrees to return any unencumbered funds which it has been provided by the CITY. In accepting said funds, the CITY does not waive any claim or cause of action it may have against the SUBRECIPIENT for breach of this Agreement. (d) Upon termination of this Agreement, the SUBRECIPIENT shall not incur any obligations after the effective date of such termination. (e) Any provisions for inspection and audits relative to the expenditure of funds provided for hereunder shall not be ended upon the date of any termination but shall continue thereafter as specified herein. a� (f) SUBRECIPIENT will be required to cooperate and work in collaboration v with City departments, to include but not limited to: Police Department, Fire Department and Code Compliance in an effort to promote the well- CD being of citizens and aid in reduction of crime, blight and unsafe living conditions. From time to time, SUBRECIPIENT may be required to attend W to meetings to be held by the City. Failure to cooperate may result in the termination of this Agreement in accordance with this Section 5 of this N Agreement. LO 0 N 6. Payment of Funds. F The Mayor and Common Council of the CITY shall determine the final disposition c and distribution of all funds received by the CITY under the Act. The City shall make payments of ESGP funds to the SUBRECIPIENT based upon the Q information submitted in the form titled "Monthly Accomplishment Report" as attached hereto as Exhibit "A" and the City shall monitor the expenditure of funds o LO and activities of the SUBRECIPIENT to ensure compliance with applicable federal regulations and the terms of this Agreement. The SUBRECIPIENT shall establish and maintain a separate account for all ESGP funds received under this Agreement and deposit all such funds in said account. d All disbursements of ESGP funds by the City will be made in the following = manner: (a) Payments shall be made on a reimbursement basis and made within thirty (30) days after the SUBRECIPIENT has submitted written notice identifying payments made and requesting: reimbursement. Payments shall be based on documented expenses by the SUBRECIPIENT, in the form of Exhibit "B", titled "Budget Breakdown", approved by the Administrator, or his/her designee, upon each submittal, which form when completed shall include all the information required therein as a condition precedent for the commitment of the City to remit the reimbursements to 3 Packet Pg.57 Time for Change Foundation— 2015-2016 ESG 2"d Round the SUBRECIPIENT of the ESGP funds. The City shall reimburse on a monthly basis, 1/6 of the SUBRECIPIENT's ESGP funds. (b) In no event shall the CITY, or any of its officers, agents or employees, be held liable for expenses incurred by the SUBRECIPIENT in excess of the ESGP allocation noted in Section 2, entitled "Scope of Services." (c) Payments may be withheld if, on a determination by the Administrator, the SUBRECIPIENT has not complied with the covenants herein contained at such times, and in such manner as provided in this Agreement. (d) No later than thirty (30) days prior to the date set forth herein for termination of this Agreement, the SUBRECIPIENT shall provide the CITY a, with its estimate of the amount of funds which will remain unexpended upon such termination. cn U Notwithstanding any provisions contained in this Section 6, the City, through its T Administrator, shall thereafter, upon reasonable notice provide to the a) SUBRECIPIENT, have the right to (i) reduce the payment of funds hereunder, (ii) W renegotiate the actual levels of expenditures in the event the SUBRECIPIENT's o rate of expenditures will result in unexpended funds at the expiration of this LO Agreement, and/or; (iii) re-program funds associated with this Agreement in S which the Administrator finds there has been no substantial progress or activity. c 3 7. Documentation, Reports, Inspections and Performance Evaluations. 3 (a) Documentation of Expenditures. All expenditures supported by properly p Y executed payrolls, time records, invoices, contracts, vouchers, receipts, orders and any other accounting documentation pertaining, in whole or in part, to this Agreement, shall be clearly identified and readily accessible. The SUBRECIPIENT shall maintain and keep available all such documents for a period of not less than three (3) years from the E termination of this Agreement, if a CITY, state, and/or federal audit has occurred within six (6) months prior to date of termination, and for a period of not less than five (5) years from said date if such audit has not occurred. In the event of audit exception, such documentation shall be s maintained until every exception has been cleared to the satisfaction of the auditing authority. Q (b) Reports. The SUBRECIPIENT, at such times and on such forms as the City may require, shall furnish the City such statements, records, reports, data and information as the City may request pertaining to its performance of services hereunder and other matters covered by this Agreement. The SUBRECIPIENT shall establish and maintain records in accordance with the Office of Management and Budget (OMB) Circulars Numbered A-110 4 I Parlro#P Time for Change Foundation--2015-2016 ESG 2nd Round and A-112, respectively, as applicable to the acceptance and use of emergency shelter grants. (c) Inspections. The SUBRECIPIENT shall make available to the CITY, state, and/or federal officials its records and data with respect to all matters covered by this Agreement for inspection and audit, which inspection and audit may be made at any time after reasonable notice. The SUBRECIPIENT shall comply with the audit requirements of OMB Circular Number A-110, as applicable, and as they relate to the acceptance and use of federal funds under this Agreement. (d) Performance Evaluations. The SUBRECIPIENT shall permit CITY, state, and/or federal officials to monitor, assess or evaluate the SUBRECIPIENT's performance under this Agreement on at least a s monthly basis, said monitoring, assessment or evaluation to include, but cn not be limited to, audits, inventory, inspections within the program area, and interviews with the SUBRECIPIENT's employees, agents, independent contractors and subcontractors, providing the services under this Agreement and recipients thereof. w W (e) This Agreement contemplates that the SUBRECIPIENT will pay salaries, N utilities and furnishings with the monies that will be remitted to the o SUBRECIPIENT as reimbursement amounts pursuant to Section 6(a) and N in accordance with Exhibit "B", "Budget Breakdown", as shall be submitted F by the SUBRECIPIENT to the City for each reimbursement request and V Section 2 Scope of Services, of this Agreement. c 8. Building or Facility. o (a) Any building for which emergency shelter grant amounts are used for o renovation, conversion, or major rehabilitation, must meet local safety and T- sanitation standards. M (b) When ESGP funds are utilized to provide emergency shelter for the w homeless in hotels or motels or other commercial facilities providing transient housing, (i) the SUBRECIPIENT, at the request of the CITY, shall execute an Agreement with the provider of such housing which provides that comparable living space, in terms of quality, available in the a facility for use as emergency shelters for at least the same period of time as provided in Section 9 herein, and; (ii) leases negotiated between 'the SUBRECIPIENT and the provider of such housing shall make available such living space at substantially less than the daily room rate otherwise charged by the facility and; (iii) the SUBRECIPIENT shall certify, in writing, to the CITY that it has considered using other facilities as emergency shelter for the homeless in the City. 5 Packet Pg.59 Time for Change Foundation— 2015-2016 ESG 2nd Round (c) The SUBRECIPIENT shall ensure that any building or facility is utilized exclusively for secular purposes and is made available to all persons regardless of religion. if ESGP funds are used to renovate, rehabilitate, or convert buildings owned by primarily religious organization or entities, the SUBRECIPIENT shall comply with the provisions of Title 24, Code of Federal Regulations, Part 575.21(b)(2). (d) The SUBRECIPIENT shall comply with the Uniform Federal Accessibility Standards (24 CFR, Part 40, Appendix "A"), when activities funded by the ESGP involve major rehabilitation or conversion. w 9. Maintenance as a Homeless Facility. L d (a) The SUBRECIPIENT shall maintain any building for which ESGP funds are used for not less than a three (3) year period, or for not less than a ten y (10) year period if the grant amounts are used for major rehabilitation or conversion of the building. L (b) The three (3) or ten (10) year periods begin to run, (i) on the date of initial w occupancy as an emergency shelter for the homeless when the building o utilized was not operated as an emergency shelter for the homeless N before receiving ESGP funds, or; (ii) on the date that ESGP funds are first o obligated to the shelter when the building was operated as an emergency o shelter before receiving ESGP funds, or; (ii) on the date that ESGP funds are first obligated to shelter when the building was operated as an emergency shelter before receiving ESGP funds. c ce (c) When ESGP funds are used exclusively to provide essential services including, but not limited to, services concerned with employment, physical or mental health, substance abuse, education, food, equipment or LO furnishings, the time periods noted in (a) above are not applicable. T- r 10. Independent Capacity. E The SUBRECIPIENT, and its officers, employees and agents, shall act in an independent capacity during the term of this Agreement and shall not act as, shall not be, nor shall they in any manner be construed to be officers, employees, agents of the CITY or the State of California. a 11. Assignability. The SUBRECIPIENT cannot assign any of its rights, duties or obligations pursuant to this Agreement to any person or entity without the prior written consent of the CITY. This includes the ability to subcontract all, or a portion of, its rights, duties and obligations hereunder. 6 Packet Pa.fit?' Time for Change Foundation—2015-2016 ESG 2nd Round 12. Insurance. The SUBRECIPIENT shall during the term of this Agreement: (a) Procure and maintain Workers' Compensation Insurance as prescribed by the laws of the State of California. (b) Procure and maintain comprehensive general and automobile liability insurance as shall protect the SUBRECIPIENT from claims for damages for personal injury, including accidental and wrongful death, as well as from claims for property damage, which may arise from activities or programs under this Agreement, whether such activities or programs by the SUBRECIPIENT, by any subcontractor or by any officer, employee or agent of either of them. Such insurance shall name the CITY, its officers, officials, attorneys, agents, employees, volunteers and independent contractors as additional insureds with respect to this Agreement and the obligations of the a� SUBRECIPIENT hereunder. Such insurance shall provide for combined w coverage limits of not less than $1,000,000 per occurrence. o N (c) Furnish the CITY with policies of insurance, prior to request for first o reimbursement for ESGP funds showing that such insurance is in full force N and effect, and that the CITY is named as an additional insured with respect to this Agreement and the obligations of the SUBRECIPIENT hereunder. Further, said policies shall contain the covenant of the c insurance carrier that thirty (30) days written notice will be given to the CITY prior to modification, cancellation, or reduction in coverage of such insurance. LO v 0 13. Hold Harmless. The SUBRECIPIENT shall indemnify and hold the CITY, its officers, officials, E, attorneys, agents, employees, volunteers and independent contractors free and " harmless from any Liability whatsoever, including wrongful death, based or asserted upon any act or omission of the SUBRECIPIENT, its officers, agents, employees and independent contractors in any legal action based upon such alleged acts or omissions. The specific insurance coverage required in Section a 12 shall in no way limit or circumscribe the SUBRECIPIENT'S obligation to indemnify and hold the CITY harmless as set forth in this Section 13. 14. Federal Requirement. (a) The SUBRECIPIENT shall comply with the provisions of the Act, and any amendments thereto, and the federal regulations and guidelines now or hereinafter enacted pursuant to the Act. More particularly, the 7 Packet Pg.61 Time for Change Foundation—2015-2016 ESG 2"a Round SUBRECIPIENT is to comply with those regulations found in Part 575 of NOW Title 24 of the Code of Federal Regulations and OMB Circulars Numbered A-110 and A-112, respectively, and appropriate attachments for non-profit organization contractors. (b) The SUBRECIPIENT represents that it is, or may be, a religious or denominational institution or organization or an organization operated for religious purposes which is supervised or controlled by, or in connection with, a religious or denominational institution or organization. (c) The SUBRECIPIENT agrees that, in connection with the services to be provided hereunder, (i) it will not discriminate against any employee or applicant for employment on the basis of religion and will not limit employment or give preference in employment to persons on the basis of religion; (ii) it will not discriminate against any person applying for such cn services on the basis of religion and will not limit such services or give preference to persons on the basis of religion; (iii) it will provide no religious instruction or counseling, conduct no religious workshop or services, engage in no religious proselytizing and exert no other religious w influence in the provision of such services; (iv) the portion of a facility used o to provide services assisted, in whole or in part, under this Agreement N shall contain no sectarian or religious symbols or decorations, and; (v) the o funds received under this Agreement shall not be used to construct, N rehabilitate, or restore any facility which is owned by the SUBRECIPIENT in which the services are to be provided; provided that, minor repairs may be made if such repairs are directly related to the services; are located in c a structure used exclusively for non-religious purposes, and; constitute in dollar terms only a minor portion of the ESGP expenditure for the public LO services. LO 0 (d) The SUBRECIPIENT shall comply with the Housing and Community Development Act (HCD Act) of 1992 (Public Law 102-550, approved October 28, 1992), which requires the involvement of, to the extent practicable, homeless individuals and families and operating facilities `6 assisted under the ESGP in providing services for occupants of these facilities (42 U.S.C. 11375(c)(7), as added by Section 1402 (b)). _ (e) The SUBRECIPIENT shall comply with HCD Act, Section 1402 (d), which a requires that termination of assistance to any individual or family be in accordance with a formal process, which may include a hearing, established by the SUBRECIPIENT. 15. Compliance with Law. The SUBRECIPIENT shall comply with all federal, state and local laws and regulations pertinent to its operation and services to be performed hereunder, 8 Packet Pg.62--'- Time for Change Foundation—2015-2016 ESG 2"o Round and shall keep in effect any and all licenses, permits, notices and certificates as are required thereby. The SUBRECIPIENT shall further comply with all laws applicable to wages and hours of employment, occupational safety and to fire safety, health and sanitation. 16. Comprehensive Homeless Assistance Plan. The SUBRECIPIENT shall cooperate with the CITY in undertaking emergency shelter grant activities and shall assist the CITY in carrying out the Comprehensive Homeless Assistance Plan and any other applicable strategies implemented by the CITY and shall act in conformity therewith. L 17. Non-Discrimination and Equal Opportunity Compliance. a� The SUBRECIPIENT hereby certifies compliance with the following: v (a) Executive Order Number 11246, as amended, and the regulations issued aD thereunder at Title 41, Code of Federal Regulations, Chapter 60; CD w (b) Title Vl and Title Vil of the Civil Rights Act of 1964 (423 U.S.C. Section 2000(d) et. seq.), as amended by the Equal Opportunity Act of March 24, N Ln 1972, (Public Law Number 92-261); N (c) Title Vlil of the Civil Rights Act of 1968 (42 U.S.C. Sections 3601-3619) and implementing regulations issued pursuant thereto (24 CFR, Part 1); _ (d) Executive Order Number 11063 and implementing regulations issued pursuant thereto (25 CFR, Part 107); LO (e) Age Discrimination Act of 1975 (42 U.S.C., Sections 6101-6107); o Ln (f) Section 504 of the Rehabilitation Act of 1973 (29 U.S.C., Section 794), 2 E and; w (g) Executive Orders Numbered 11625, 12432 and 12138 consistent with HUD's responsibilities under these Orders, the SUBRECIPIENT must .EE make efforts to encourage the use of minority and women owned business enterprises in connection with ESGP activities; Q (h) The SUBRECIPIENT shall establish and maintain a procedure through which homeless individuals will be informed of the facilities and services available to all on a nondiscriminatory basis. (i) The SUBRECIPIENT agrees to abide by, and include in any subcontracts to perform work under this Agreement, the following clause: 9 0 acket Pq.63" Time for Change Foundation— 2015-2016 ESG 2"d Round "During the performance of this Agreement, the SUBRECIPIENT and its subcontractors shall not unlawfully discriminate against any employee or application for employment because of race, religion, color, national origin, ancestry, physical handicap, medical condition, marital status, age (over 40), or sex. The SUBRECIPIENT and subcontractors shall ensure that the evaluation and treatment of their employees and applications for employment are free of such discrimination. The SUBRECIPIENT and subcontractors shall comply with the provisions of the Fair Employment and Housing Act (Government Code, Section 12900 et. seq.). The applicable regulations of the Fair Employment and Housing Commission implementing Government Code Section 12990, set forth in Chapter five (5) of Division four (4) of Title two (2) of the California Administrative Code are incorporated into this Agreement by reference and made a part hereof as if fully set forth at length. n The SUBRECIPIENT and its subcontractors shall give written notice of their obligations under this clause to labor organizations with which they have collective bargaining or other agreement." W (j) The equal opportunity clause continued in Section 202 of Executive Order N Number 11246, as amended, is hereby incorporated into this Agreement r by this reference. N 0 3 (k) During the performance of this Agreement, the SUBRECIPIENT and its subcontractors, if any, shall not deny the benefits rendered hereunder to 'o any person on the basis of religion, color, ethnic group identification, sex, age or physical or mental disability. LO (l) The SUBRECIPIENT shall furnish all information and reports as required o by Executive Order Number 11246, as amended. w (m) The SUBRECIPIENT shall include the non-discrimination and compliance provisions of the equal opportunity clause in all subcontracts, if any. 18. Affirmative Action Compliance. E t U t4 Each SUBRECIPIENT or subcontractor with less than fifty (50) employees shall a comply with Section 202, Part II, of Executive Order Number 11246, as amended. The SUBRECIPIENT shall ensure that subcontractors, if any, falling within the scope of this provision shall comply in full with the requirements thereof 10 Packet Pg. 64 Time for Change Foundation—2015-2016 ESG 2nd Round 19. Conflict of Interest. No person who is (i) an employee, agent, consultant, officer, or elected or appointed official of the CITY, state, or the SUBRECIPIENT that receives ESGP funds and who exercises or has exercised any functions or responsibilities with respect to assisted activities, or; (ii) in a position to participate in a decision making process or gain inside information with regard to such activities, may obtain a personal or financial interest or benefit from the activity, or have an interest in any contract, subcontract or agreement with respect thereto, or the proceeds thereunder, either for himself or herself or those with whom he or she has family or business ties, during his or her tenure or for one (1) year thereafter. ''Lnn V 20. Eligibility of Contractors and Subcontractors. a� No ESGP funds allocated to the SUBRECIPIENT through this Agreement may CO be used, directly or indirectly, to employ, award contracts to, or otherwise engage the services of, or purchase the goods of, or fund any contractor or subcontractor during any period of debarment, suspension, or placement in ineligibility status under the provision of 24 CFR, Part 4. w 21. Lead Based Paint. N AF T The SUBRECIPIENT and all subcontractors, if any, shall comply with the N requirements, as applicable, of the Lead-Based Paint Poisoning Prevention Act (42 U.S.C., Section 4821-4846) and implementing regulations issued pursuant thereto (24 CFR, Part 35). o 22. Flood Insurance. Ln No site proposed on which renovation, major rehabilitation, or conversion of a o building, is to be assisted under this part, other than by grant amounts allocated to the state, may be located in an area that has been identified by the Federal Emergency Management Agency as having special flood hazards, unless the community in which the areas is situated is participating in the National Flood " Insurance Program and the regulations issued thereunder (44 CFR, Parts 59-79) or less than a year has passed since the Federal. Emergency Management t Agency notification regarding such hazards, and the SUBRECIPIENT will ensure w that flood insurance on the structure is obtained in compliance with Section a 102(a) of the Flood Disaster Protection Act of 1973, (42 U.S.C., Section 4001 et. seq.). 11 Packet Pg.65 Time for Change Foundation— 2015-2016 ESG 2nd Round 23. Notice. Any notices required or desired to be served by either party upon the other shall be addressed to respective parties as set forth below (or to such other addresses as from time to time may be designated, in writing, by the respective parties): To the City: City of San Bernardino Attn: Project Manager 300 North "D" Street, 6th Floor San Bernardino CA 92418 Y _ To the Subrecipient: Time for Change Foundation Executive Director L a PO Box 25040 San Bernardino, CA 92406 v Attn: Kim Carter 24. Binding Successors, W w (.0 T The SUBRECIPIENT, its heirs, assigns and successors in interest shall be bound N by all the provisions contained in this Agreement, and all of the parties thereto 0 shall be jointly and severally liable hereunder. N 0 H 25. Assurances. -a _ The SUBRECIPIENT certifies that it has the legal authority to enter into and meet the requirements of this Agreement. LO v 26. Legal Proceedings. o U) �r Should any legal proceedings be commenced to enforce, enjoin, or collect funds E or otherwise affect this Agreement between the parties it should be filed in San M Bernardino County Superior Court. The prevailing party shall be entitled to recover its reasonable legal fees. The costs, salary and expenses of the City Attorney and members of his office in enforcing this Agreement on behalf of the City shall be considered as "legal fees" for the purposes of this section. r 27. Budget Modifications a. The Subrecipient shall submit a thirty-day notice, in writing, requesting a budget modification, stating the purpose of the budget modification, providing justification which demonstrates of the amount(s) that are being reallocated or transferred, and the impact of the account(s) that are to be affected. 12 Packet Pg. 66 Time for Change Foundation— 2015-2016 ESG 2nd Round b. The City may grant budget modifications to this Agreement for the movement of funds within the budget categories identified in the Proposal Summary Sheet and Exhibit "B" (attached to the agreement) when such modifications: (i) Do not exceed $10,000 per budget cost category; (ii) Are specifically requested by the City; (iii) Do not alter the amount of compensation subject to or under this Agreement; tLn V (iv)Will not change the project goals or scope of services; (v) Are in the best interests of the City and the Subrecipient in performing N the scope of services under this Agreement; and (vi)Related to salaries, are in accordance with applicable salary CD ordinances or laws. w E r C. Budget Modifications may be requested throughout the program year of this N Agreement and no later than ninety (90) days before the end of the program o year of this Agreement (March 301h 2015). o 28. Entire Agreement. This Agreement is intended by the parties hereto as the final and exclusive IX expression of these provisions contained in this Agreement and it supersedes o and replaces any and all prior and contemporaneous agreements and T_ understandings, oral or written, in connection therewith. This Agreement may be o LO modified or changed only upon the written consent of the parties hereto. r E 29. No Third Party Beneficiaries. No third party shall be deemed to have any rights hereunder against any of the parties hereto as a result of this Agreement. E U cC 1111 a 1111 1111 13 Packet Pa. 67 Time for Change Foundation— 2015-2016 ESG 2nd Round ESG SUBRECIPIENT AGREEMENT (Public Services Program) Between THE CITY OF SAN BERNARDINO and Time for Chanqe Foundation IN WITNESS WHEREOF, the parties hereto have hereunto their hands and seals this day and year first above written. CITY OF SAN BERNARDINO Time for Change Foundation, a California non-profit corporation L a a Cn City Manager Executive Director L ATTEST E w City of San Bernardino N 0 N � O F� Georgeann Hanna, City Clerk o 0 Approved as to form: o Gary D. Saenz, City Attorney T_ r E L tM By: _ E r a 14 I Parkat Pn AR__] EXHIBIT A CITY OF SAN BERNARDINO EMERGENCY SHELTER GRANT REQUEST FOR REIMBURSEMENT FY2015/2016 _ /Ln L L d Subrecipient Name: = a� Address: U City: State: Zip Code: a� E w THE UNDERSIGNED HEREBY CERTIFIES THAT THE EXPENDITURES IDENTIFIED ON THE w ATTACHED "BUDGET BREAKDOWN FORM" ARE TRUE AND CORRECT, AND THAT SAID N EXPENDITURES WERE INCURRED AND PAID WITHIN THE MONTH DESIGNED ABOVE IN c ACCORDANCE WITH THE AGREEMENT IDENTIFIED HEREIN. EVIDENCE OF ALL N PAYMENTS (BILLS AND/OR RECEIPTS AND CHECK COPIES) FOR EACH OF THE 3 EXPENDITURES LISTED IS ATTACHED HERETO. ~ AMOUNT REQUESTED: Ln MONTH OF: , 20 L 0 Q. Authorized Signature: Date: _ E 0 Print Name: Title: U U Name of Contact Person should there be any questions regarding this Reimbursement: o Name: Phone Number: E-Mail Address: x w _ a� aEi Office Use Only a� Reviewed/Approved by: Date: a� E Page 1 of 6 Packet P. R9 ESG MONTHLY BUDGET BREAKDOWN MONTH: PROGRAM YEAR: 2015/2016 Subrecipient Name: Approved Grant Amount: $ /Ln V Balance Amount by Funding Source Budgeted REQUEST Available Amount Current Month Year to Date Admin Salaries/Professional Services 1. Executive Director $ 0.00 w 2. Operations Director $ 0.00 0 N 3. HR $ 0.00 r 0 4. Admin/Data $ 0.00 N 0 5. Bookkeeper $ 0.00 6. Volunteer Coordination o 7. Professional Fees 0 LO SALARY SUB-TOTALS: $ 0.00 $ 0.00 $ 0.00 $ 0.00 L Operation-Program Salaries' d 8. Program Director $ 0.00 9. Program Manager U 10. ES Program Coordinator $ 0.00 < 11. ES Program Coordinator $ 0.00 0 PROGRAM SALARY SUB- $ 0.00 $ 0.00 $ 0.00 $ 0.00 TOTALS: Ca Operations and Program w Expenses d 12. Rent $ 0.00 a� L 13. Utilities $ 0.00 Q 14. Computer 15. Insurance $ 0.00 E t U 16. Office Supplies $ 0.00 a 17. Phones $ 0.00 18. HMIS $ 0.00 19. Equipment Leasing $ 0.00 Page 2 of 6 Pal cket Pa. 70 I Security/Maintenance 20. Security Guard $ 0.00 21. Maintenance Supplies 22. Security System c Client Services & Supplies L c� L 23. Supplies $ 0.00 d Services $ 0.00 24. Transportation Assistance 25. Food Voucher $ 0.00 26. Special Needs $ 0.00 w 27. Motel Assistance/Vouchers $ 0.00 0 N Ln 28. HPP/RR $ 0.00 0 OPERATION & PROGRAM $ 0.00 $ 0.00 $ 0.00 $ 0.00 N EXPENSES SUB-TOTALS F MONTHLY GRAND TOTALS $ 0.00 $ 0.00 $ 0.00 $ 0.00 = 0 0 Tn !. L PLEASE ATTACH SUPPORTING INVOICES AND DOCUMENTATION 0 d Q. E 0 Q 2, .5 .r C 0 X w .r c a� E w m L Q i+ E _ V A.+ Q Page 3 of 6 0mr1rn4 Dn 71 5.F.c CITY OF SAN BERNARDINO EMERGENCY SHELTER GRANT ACCOMPLISHMENT REPORT Month of: 2015/2016 r _ Name: Address: Description of Service: ' Cn a� SHELTER LOCATIONS: NUMBER OF SHELTER BEDS a� 1. a' L 2. E 3. w 4. c N Number of Shelter Nights: o N O ACCOMPLISHMENTS ~ Proposed Number of Beneficiaries to be Served: Actual Number of Beneficiaries Served: ° Accomplishment Narrative: LO v O CL a� a: Q E O U Q 21 t _ O R X Indicate program(s) and service(s) provided with an "X" w Y _ Emergency Shelter Facilities Transitional Shelter E Vouchers for Shelters Outreach L Drop-In Center Soup Kitchen/Meal Distribution a Food Pantry Health Care Mental Health HIV/AIDS Services Alcohol/Drug Program Employment s Child Care Homeless Prevention c Other: Q Page 4 of 6 Packet Pa. 72 Indicate type of Organization carrying out activity with an "X" Public Agency Faith Based Non-Profit Other Non-Profit The numbers for the following questions should be based on the monthly number of persons served: c� L RESIDENTIAL (EMERGENCY OR TRANSITIONAL SHELTERS) Number Adults Served: in Number Children Served: Total: _ m a� L NON-RESIDENTIAL SERVICES E Number of Adults and Children Served: W to Number Served (Including Residential & Non-Residential) 0 N ETHNICITY Q N O Total Number Hispanic White Black/African American �° Asian LO 0 American Indian/Alaskan Native Native Hawaiian/Other Pacific Islander American Indian/Alaskan Native & White o Asian &White v Black/African American & White a Am Indian/Alaskan Native & Black African Am E Other Multi-Racial Totals: Q 2, s _ O EMERGENCY OR TRANSITIONAL SHELTERS Number of Individual Households (Singles/Children): �x Unaccompanied 18 & Over Male: Female: Unaccompanied Under 18 Male: Female: as as L Q w E s U R .r Q Page 5 of 6 Packet Pg. 73 Number of Family Households with Children Headed by: Single 18 & over Male: Female: Single Under 18 Male: Female: 2 Parents 18 & Over Male: Female: 2 Parents Under 18 Male: Female: c 'Ln V Annual Number of Family Households with No Children: w a� No Children Cn List the number of persons for each subpopulation you served. If you served subpopulations that fit more than one category, you may place overlapping numbers (duplicate person) on the appropriate lines. w Chronically Homeless (EMERGENCY SHELTER ONLY) o Severely Mentally III N Chronic Substance Abuse o Other Disability o Veterans Persons with HIV/AIDS -a Victims of Domestic Violence Elderly °0 Total c LO Annual Number Served in Emergency or Transitional Shelters L ° # of Persons °- a� Shelter Type Housed Barracks E Group/Large House Scattered Site Apartments a Single Family Detached House SRO c Mobile Home/Trailer ° Hotel/Motel Other x Total W Y Funding Sources d Other Federal Funds: Local Government: Private: c Fees: E E Other: Total: Q YEAR-END ACCOMPLISHMENTS: (Please Indicate What You Would Like to Report to HUD as Your Organizations Year-End Accomplishments) Page 6 of 6 Packet Pg. 74 Exhibit B ESG ROUND 2 PROGRAM BUDGET 2015-20J6 APPLICANT:Time for Change Foundation PROGRAM NAME: Housing Solutions for Homeless People (HSHP) Sources of Funds: ESG Funds: Applicant's Other Sources: TOTAL: Funds: (List each separately) L L Uses of Funds: a� Street Outreach: Service Activity:Driver U 0.10 FTE striver @1$3O,Ot10.00 $3,000.00 $3,000.00 Taxes&Benefits @22% $660 $660 L m E subtotal $3,660.00 $30,000,00 VTrans $33,660.00 w Service Activity:Essential Support Services c 0.50 FTE Case Manager @$40,000.00 $20,000.00 $2000000 N LO Taxes&Benefits @22% $4,400.00 $4, 400 . 00 c N Subtotal $24,400,00 $20,600.04 San Manuel $45,000.00 0 h Emergency Shelter: r- 0 a: Operational Activity: Housing(50 women and children) c LO c Activities Include: 3 0 Fuel $4,500.00 $4,400.00 California Wellness Foundation $8,900.00 Y Maintenance $2,500.00 $2,500.00 L Insurance $2,500.00 $2,500.00 m Food $2,500.00 $5,000.00 Womens Foundation of CA $7,500.00 Y a� shelter operation supplies $12,500.00 $10,000.00 San Manuel $22,500.00 Furnishings $5,440.00 $5,000.00 Womens Foundation of CA $10,440.00 CO m X Lu U Activity: Hotel/Motel Vouchers (50 $17,000.00 $17,000.00 ILL- families/individuals) Y c m E Subtotal $46,910.00 $24,400.00 57�, 40,Op ca Activity: Q Activity. HMIS Activity: TOTAL: $75,000.00 $75,000.00 $150AOD.ifO i Packet Pa. 75 5.F.e ORIGINAL APPLICATION CHECK LIST Please complete the following checklist and submit this form with the application. Requirements for Submittal 1. One original and two copies 2. NOFA application with Exhibits(pages 17-24) c 3. Articles of Incorporation and Sy-Laws 4. Audited Financial Statements/Single Audit(last two fiscal years) L S. Authorizing Resolution °' 6. (For non-profits)Proof of 501(c)(3)status and an up-to-date roster of the applicant's Board of Directors 7. Evidence of Funding Source Commitments >, U C U L The following requirements need not be submitted with the initial NOFA application. However,the applicant is E encouraged to submit available documentation for the requirements below. w r Requirements for Funding N LO 0 F] Environmental Review N 0 ❑ General Liability Insurance,Automobile Liability Insurance and Workers Compensation H Insurance. a The proposal and its submittals have been reviewed for completeness using the checklist above. 0 0 LO T 9.22.2015 d Authoriz d Signature Date a _Kim Carter _Executive Director N Printed Name: Title CL 0 o: co LO aM U) LL U U_ F r c m E t v Q Packet Pa. 76 NOFA APPLICATION CITY OF SAN BERNARDINO HOMELESS SERVICES EMERGENCY SOLUTIONS GRANTS(ESG) 2015-2016 ROUND 2 APPLICATION c C7 1. Pro)ect Title:_Housing Solutions for Homeless People (HSHP) as 2. Agency Name: Time for Change Foundation (TFCF) N U 3. Agency Street Address: P.O. Box 25040,San Bernardino, CA 92406 L 4. Phone Number: (909) 886-2994 w 0 T 5. Contact Person: Kim Carter N Ln 0 6. E-mail: KCarter @Timeforchangefoundation.org N 0 3 H 7. Organization Status(Check all that apply) - - x Non-profit � _For Profit(Private Agency) LO —Special Needs 8. Summary of Funding Request 0 Eligible Activity Amount o 0. to Street Outreach _ $28,060.00 7 Sri Emergency Shelter – $29,940.00 y m Hotel/Motel Vouchers $17,000.00 LL U LL Rapid Rehousing HMIS c d E Administrative Activities w .r _._ Q Total Request $75,000.00 9. Target Population _Seniors _x_Extremely Low-income Household —Special Needs NARRATIVES 10.General Project Information Attach pages as necessary to describe the following: • Describe how your project is consistent with the priorities outlined in the City of San Bernardino's 2010-2015 Consolidated Plan and with the goals of the Mayor and Common Council.Identify which of the goal(s)and objective(s)your project will help accomplish. L The Housing Solutions for Homeless People project(HSHP)-Consistency with The City's Consolidated Plan:The s Housing Solutions for Homeless People(HSHP) project intricately parallels the topmost priority actions outlined N in the 2015-2015 Consolidated Plan to assist homeless and special needs persons with housing and supportive services. The best practice models that are being utilized by HSHP coincides with the HUD Open Door Policy and a) a� the County's 10-Year Strategy to End Homelessness. Consistent with the strategies outlined in the City's m Consolidated Plan, HSHP utilizes a pathway to self-sufficiency by providing Emergency Shelter Services w intertwined with Case Management and critical Supportive Services,while linking clients to affordable co permanent housing.Additionally,the program uses Hotel/Motel Vouchers as a "bridge" where rental housing or o N emergency shelter beds are not readily available and affords Homeless Prevention Services in order to assist LO families living in precarious housing circumstances to avert homelessness.The impact of the project has been N momentous.To put things in perspective,in 2014,53 adults and 43 children received emergency shelter and 3 supportive services,92%of whom successfully transitioned to permanent housing. Of 124 adults and children who received Rental and Utility Payment Assistance secured their home well past our 6-month follow-up period. Undoubtedly,the underscored services that the program provides aligns well with the core priority components c of the Consolidated Plan as it relates to the said priority actions to"Assist Homeless and Special Needs Populations with Supportive Services". o City's Goals and Objectives in Alignment With the Focus of HSHP:According to the 2015 San Bernardino County Homeless Count and Subpopulation Survey,at a given point in time there were 2,140 adults and children living in a. homeless conditions in the County of San Bernardino, but what was profoundly alarming is the fact that the number of identified homeless individuals in San Bernardino accounted for 36%of the total homeless population o in the County(767 adults and children),dwarfing the homeless population of the other cities. The 2010-2015 0 Consolidated Plan contains clearly defined and outlined priorities for strategic planning, in earnest,to address a critical housing and community development needs in the locality. Evidential accounts to authenticate the `D LO aforesaid is as follows: rn N 1. "The City places a high priority on actions to assist homeless and special needs persons with housing and u_ supportive services(City of San Bernardino 2010-2015 Consolidated Plan, Page 72).Similarly,the Mayor LL and Common Council's adopted priority goals for the City's recovery plan emphasize the need to improve the quality of life for the residents of the City(Mayor and Common Council Adopted Goals,2015). 2. "The City of San Bernardino recognizes that homelessness is a regional issue that impacts every community E in the region.As the largest community in the County,the City also serves as a hub for service providers.The 0 City supports the efforts of this network of agencies in ending homelessness through the Regional Continuum of Care Strategy.The Continuum of Care Strategy involves four key components: Q ■ Homeless Prevention: Provision of preventative services will decrease the number of households and individuals who will become homeless and require emergency shelters and assistance.The City seeks to prevent homelessness by funding emergency assistance for families and households at-risk of being homeless. Educating residents about available services is a key component in reducing homelessness. ■ Homeless Outreach and Needs Assessment:The homeless require a broad spectrum of services from transportation assistance to life skills to childcare to prescriptions.The City works with homeless providers to identify gaps in assistance and fund these identified gaps on an annual basis. ■ Emergency Shelter and Transitional Housing:The City provides funds to service providers offering Packet Pn 7R S.F.e emergency shelter,transitional housing, Motel Vouchers,food,and a variety of other services which address basic needs. Based on discussions with homeless advocates and providers, permanent housing and support services are priorities for addressing the immediate needs of the homeless population. ■ Homeless Transition Strategy: Providing emergency services without complementary transitional and permanent housing services creates a situation where the homeless remain in San Bernardino for services but are trapped in an emergency housing situation or lack shelter due to inadequate resources for transitional and permanent housing.The City will emphasize services providing transitional and permanent housing assistance through case management, life skills, rental support and job assistance for homeless families and individuals transitioning to permanent housing" (City of San Bernardino 2010-2015 Consolidated Plan, Page 72-73). L m 3. The City of San Bernardino iterated its Priority to Assist Homeless and Special Needs Populations with Supportive Services under Community Development and Supportive Services, in Section C of the 2010- 2015 Consolidated Plan, in a decisive manner(City of San Bernardino 2010-2015 Consolidated Plan,Page C 75-76).The priority components relevant to the goals of HSHP are: a. Program CD-1: Emergency Shelters E "The City supports a number of non-profit agencies that operate emergency shelters for the homeless. Emergency w shelters provide the most basic needs of safe shelter and nourishment, as well as drop-in services,counseling, c medical treatment,transportation assistance, referrals to mental health and social service agencies,and N Ln assistance with finding appropriate permanent housing" (City of San Bernardino 2010-2015 Consolidated Plan, c Page 75). N b. Program CD-6:Comprehensive Service Centers 3 "Lower income families and individuals can benefit from a variety of supportive services.Comprehensive service providers offer a range of programs that assist clients with their various transportation, nutrition,technology, childcare and education needs" (City of San Bernardino 2010-2015 Consolidated Plan, Page 76). �° 0 • Provide a summary description of project proposed,including the projected number of clients or LO units/beds to be served. Recognizing that women and children are considerably more vulnerable to episodes of homelessness, poor health outcomes, abuse as well as food and income insecurity in times of economic constraints,when compared y to their counterparts, the HSHP integrates a comprehensive interweaving of Emergency Shelter services, Case a Management and Supportive Services (e.g. employment services, educational services and transportation) for a homeless women and children in order to facilitate the attainment of stable housing, gainful employment and the development of life skills towards achieving self-sufficiency in a predetermined period of one year.The other 7 facet of the program provides homeless families/individuals with Hotel/Motel vouchers for a length of time not exceeding 30 days,which serve as a bridge when housing is not readily available.While being housed temporarily m in the "bridge housing", participants also receives Case Management, which connects them to System Linkage LL U Providers, crucial for their transition to self-sufficiency. The HSHP initiative will assist 50 homeless women and LL children with obtaining their own home, and provide 50 families/individuals with Hotel/Motel Vouchers. The HSHP project activities will include the following elements: (D E s Outreach and Engagement R Through targeted Outreach and Engagement HSHP will locate, identify and recruit homeless women and children Q living in places not suitable for human habitation such as parks, streets, abandoned buildings, under bridges and in homeless encampments within the city limits of San Bernardino. The Outreach Team will be vigilant in screening participant during the initial engagement period for enrolment into Mainstream Services. We will obtain referrals by collaborating with agencies and existing partners that serve the homeless, especially those that are active members of the San Bernardino County Homeless Partnership and Homeless Provider Network (HPN) and Interagency Council on Homelessness. We will coordinate with the California Department of Corrections (CDCR) on a monthly basis to identify eligible clients who are expected to be released within 30 days and were homeless prior to being incarcerated. Individuals in need of aid with utility bills and rental or security Packet Pa. 79 deposit will be referred by collaborating agencies or via direct contact with TFCF. Emergency Shelter Services The Sweet Dreams and Mountain View Shelters provide shelter and amenities for homeless women and children such as food; bedding, hygiene kits, clothing, backpacks and school supplies for children. In addition, participants will receive Case Management, counseling and pertinent supportive services geared towards facilitating the achievement of self-sustainability through (1). Employment (2). Improvement in literacy (especially English and .r Computer skills) and Educational Attainment (3). Improvement in health status (4). Invocation of life skills, accountability and responsibility (5). Increase in knowledge of how to access services (6). Accessing mainstream �ry services and (7).Obtaining a stable support system. m t Priorities for Children cn Upon enrolment in shelter, the first major task is to address the most immediate needs of the children.Children are cleaned, fed and placed in a warm bed. Each child is screened by the licensed clinical staff and referred to treatment as necessary. If the child is not current with preventative care screening, particularly immunizations, m they are referred to a collaborating medical provider. If the child lack health insurance coverage, the assigned w Case Manager will assist the family with acquiring Medi-Cal. We will ensure that the children attain optimal m education and training that will prepare them for future success in their respective careers. Case Managers have c a great working relationship with the homeless liaisons for both the City of San Bernardino and the County's 04 school districts.The ambiance of the shelter is such as a home and includes a child development sanctuary and a o full landscaped backyard so that children can safely learn,explore and develop. o 3 Strength-Based Case Management a The Case Manager facilitates the scheduling of appointments for medical care and mainstream programs and Z resources. The Case Manager conducts assessment to develop for each mother or single woman, appropriate �° plan toward self-sufficiency using the Global Appraisal of Individual Needs (GAIN) evidence-based assessment c LO tool. GAIN, which is one of the evidence-based assessment tools approved by SAMHSA's National Registry of Evidence-based Programs and Practices (NREPP) is an ideal tool for triaging needs and developing treatment plans. If relevant, mothers are assisted with enrolment in GED preparation programs or community and a vocational colleges. Adult participants receive employment-readiness training and assistance with accessing mainstream services such as Supplemental Nutrition Assistance Program (SNAP), Medi-Cal or Denti-Cal, Women N Infant and Children (WIC) nutrition program,Temporary Assistance for Needy Families(TANF),and Supplemental °a Security Income (SSI) or Social Security Disability Insurance (SSDI). Through life skill training, mothers acquire CL skills to (1). Cope with the stresses of daily life (2). Maintain a clean house (3). Prepare health meals (4). Budget W and save money towards securing permanent housing in the future and (5). Play an active role in their child's Lc; emotional and social development including enrolment in school and maximizing parent-child bonding. N m TFCF utilizes evidence-based programs and services, which requires both monthly and quarterly reviews and as U such evaluations of clients' progress will be done on a quarterly basis using GAIN and GAIN-Q3 evidence-based assessment tools to measure clients progress towards obtaining and maintaining permanent housing, attaining self-sufficiency and building a sense of community connectedness. Monthly case conference meetings will be held with staff and partners to discuss the progress of clients and conduct assessments to determine additional Ec needs, Appropriate interventions are made at this time if there continues to be pressing needs. Evaluation will ,0�a, continue as long as clients are enrolled in the program and will persist until the said clients receive permanent Q housing placement. Participants(mothers with children or single adult women) may reside in the respective shelter for a maximum of 24 months.Through Case Management, Housing Support, Housing Navigation and Follow Up, clients are able to meet milestones and upon matriculation of the program, participants exit the program to live in their own home. Supportive Services ' Residents of TFCF housing programs will have access to comprehensive evidence-based supportive services such as: Packet Pg. 80 NMI 1. Housing Support Services-Performed as needed 2. Strength-Based Case Management-Performed daily 3. Drug and Alcohol Counseling services-Conducted weekly 4. Transportation-Performed daily or as needed 5. Life Skills Education workshops-Conducted weekly 6. Family Services-Conducted weekly 7. Financial Literacy and Budgeting workshops-Conducted weekly 8. Health Education classes-Conducted weekly C 9. Leadership Development classes-Conducted weekly M 10. Employment-Readiness workshops-facilitated weekly 0 L 11. Education Services-As needed d Stabilization Services-Hotel/Motel Vouchers N HSHP will provide homeless families, particularly those with children, with temporary housing assistance in the = form of Hotel/Motel vouchers when other housing opportunities are not readily available. Case Managers will tailor an Individualized Housing and Self-Sufficiency Plan (ISSP), to addresses client-specific needs. Based on their ISSP, clients will receive stabilization services while being temporarily housed,thereby setting them on a pathway w to self-sufficiency. Generally speaking, these services will include Linkage to Mainstream Providers (Transitional Assistance Department etc.), Benefits and Entitlement Enrollment, Health Insurance Enrollment, Linkage to N Continuum of Care providers (Mental Health and Substance Abuse Services etc.), Employment Development, LO Housing Search, Housing Placement and Stabilization Resources. N 0 For all intents and purposes, HSHP will assist 50 homeless women and children with obtaining their own home, 3. ending the cycle of homelessness,evoking empowerment and mobilizing communities for growth. In addition the project will provide 50 homeless families/individuals with Hotel/Motel Vouchers and Stabilization Services, o thereby facilitating a transition to self-sufficiency. 0 u� In summary HSHP will provide the following services: 1. Emergency Shelter Services; Case management and Supportive Services: 50 homeless women and a children Ta 2. Hotel/Motel Vouchers and Stabilization Services:50 homeless families/individuals o CL O 2 CL 9.Targeting Attach pages as necessary to describe the following: LO CD Describe the characteristics of the population to be served (i.e. youth, seniors, persons with disabilities, W etc.) and the geographic area to be benefited. It is important to also attach a map (e.g.Thomas Bros. Map) u_ U showing the project location and draw a line on the map outlining the boundaries of the geographic area u_ E- served. a� E HSHP will target homeless families and individuals residing within the city limits of San Bernardino. This includes the entire scope of geographic area encompassed by the seven Wards (Please refer to Map showing the Demarcated Lines of Geographic Area Served included as Attachment 10 in this application). Q Other characteristics of the target population includes substance abuse disorder; mental impairment, history of incarceration, victims of domestic violence, single parenthood, chronic homelessness, unemployment of underemployment, low literacy and educational attainment rates, co-morbidities and co- occurring disorders such as mental impairments and chronic diseases. When taken together these factors contribute to a slew of undue challenges for the target population and ultimately resulting in homelessness. To demonstrate the magnitude of the problem, the homeless population in San Bernardino is commonly Packet Pg. 81 characterized by extreme poverty, poor credit history that are undesirable to landlords and consequently they are incapable of acquiring their own stable place of abode. Other general social determinants of the target population include: (1). Lack of or limited access to health care and the knowledge of the process (2). Lack of health awareness, resulting in tremendous risk of contracting infectious diseases such as HIV as well as developing chronic lifestyle-related diseases such as heart disease,diabetes, hypertension and stroke (3). Low literacy rates deeming them unmarketable for the labor force. (4). Food insecurity and plausible malnutrition rates, consequentially resulting in dramatic incidences of obesity and low-birth weights in babies and (S). Alienation and disconnection from civil engagement resulting in failure to exercise civic L duties.Challenges of this nature subject women to vicious cycles of homelessness and poverty and threaten the livelihood of themselves and their families. a� Finally, homeless children are especially vulnerable to the disadvantageous consequences of homelessness. They often suffer physical, psychological, and emotional trauma. Homeless pre-school age children are CD more likely to experience major developmental delays and to suffer from emotional problems than their w peers. E W r Total number of housing units/beds upon project completion: 100 04 LO Total number of assisted units/beds upon project completion: 100 0 N Total number of extremely low-income households(at or below 30%of AMI)to be served: 60 0 Total number of very low-income households(31-50%of AMI)to be served: None c Total number of low-income households(51-80%ofAMI)to be served: None 0 Total number of persons experiencing homelessness to be served: 100 c un Total number of persons at risk of homelessness to be served: None Total number of seniors to be served: 20 c a Total number of special needs households to be served: 60 N O Other project objectives: None O- 0 L Q. *Median income is defined and published periodically by the United States Department of Housing and Urban Development to (HUD)for the City of San Bernardino.For more information on Income Limits,please see: www.huduser.orp, r N d LL U 10.Applicant Experience H Attach pages as necessary to describe the following: m E t A. Organization 1. Mission Statement Q The mission of Time for Change Foundation is to empower disenfranchised low income individuals and families by building leadership through evidenced-based programs and housing to create self-sufficiency and thriving communities. 2. Past activities/experience Since its inception in 2002,Time for Change Foundation has demonstrated excellence and has amassed distinction in the Inland Empire, being a model agency in the efforts to ameliorate the problem of homelessness in our region.A stark enthusiast for empowering disenfranchised families and individuals,TFCF has transitioned over 800 families/individuals from homelessness to self-sufficiency. TFCF has been unrelenting in aiding homeless families in San Bernardino County with achieving self-sufficiency by utilizing holistic evidence-based approach to address Packet Pa_82 their needs. TFCF's evidence-based programs and services help to provide these families with the tools necessary to progress from homelessness, drug addiction, mental and physical abuse, family separation, and the effects of incarceration to lead gainful and productive lives. Services Provided There are several evidence-based models of programs and services, which TFCF utilizes to assist chronically homeless families with attaining self-sustainability:The programs and services include: c a. Housing L • The Phoenix Square is the most quintessential representation of quality affordable housing development and sets the standard for low-income housing innovations in our County.The 7-unit apartment complex is N pivotally located in San Bernardino in close proximity to essential care providers and houses a maximum of 7 families. In 2014 seven families maintain permanent housing through this project. ■ The Homes of Hope program, utilizes 11 scattered sites throughout the city, for the purpose of housing chronically homeless families. Clients are placed into permanent housing and provided with wrap-around w services and strength-based case management in order to achieve their intended goals of (a). Obtaining t° and remaining in permanent housing(b). Maximizing employment, income and independent living and (c). C14 Achieving a greater sense of self determination. In 2014, 13 adults and 19 children were served,yielding a o 90%success rate with respects to housing stability and a 100%income attainment rate for adults. N 0 3 • The Homeless Prevention Program interfaces case management with rental and utility assistance in order to achieve stability in the family thereby averting the incidence of homelessness. In 2014, 63 adults and 61 children were served through this program. 0 • In 2014, the Sweet Dreams and Mountain View emergency shelters provided 53 women and 43 children LO with a total of 5,071 shelter nights and more than 121,000 hours of supportive services. A notable 92%of program participants successfully transitioned into permanent housing. C. b.Supportive Services N For the 2014 operating year we provided the homeless with 408 Case Management sessions; 498 Independent 00- Living Skills workshops,75 Parenting Education classes, 150 Mommy& Me Child Bonding therapeutic sessions, 187 a Financial Education and Money Management workshops, 202 Family healthcare visits and 4,898 trips to various to health care providers,employment-related activities,community services and civic engagement functions. vi w Our Family Reunification program assisted 32 women, whose parental right were previously revoked, with 0) establishing family visits with their children and a total of 21 children were reunited with their mothers and are v now living in a safe and supportive environment. Through Leadership Development 53 mothers who developed H skills of accountability, responsibility and civic engagement advocated on behalf of their children's education and social issues.Our Work to Win/Employment Readiness project provided 987 job readiness workshops and resulted E in 45 women gaining employment. Our licensed drug and alcohol program provided those in need with a total of 0 96 session of Mental Health counseling and 576 Relapse Prevention and 12 Step Education classes. Q TFCF continues to demonstrate its ability to execute projects effectively by providing the most relevant services and program activities in the most cost-effective manner for the chronically homeless. The subsequent impact is the transformation of many lives, lifting individuals out of poverty and homelessness. 3. Administrative Structure TFCF is governed and administrated in a structured and accountable system of hierarchy. Beginning with the Board of Directors and Executive Director and following a chain of command, which includes Heads of Departments, the organization is keen on accountability, efficiency and precision relative to implementing its programs and services and evaluating the effectiveness thereof. Staff members have extensive knowledge and Packet Pg. 83 I I tow experience using evidence-based tools, planning and models of homeless prevention. Please refer to the Organizational Chart included as Attachment 8 in this application. 4. Cost Allocation Plan Please refer to the Cost Allocation Plan included as Attachment 6 in this application B. Technical Capacity 1. Describe the organization's capability to administer the project proposed. i TFCF possesses the capacity in administration, finance (leveraging and matching), capital, and personnel expertise 0 and experience needed to execute the HSHP program in an efficient and extemporaneous manner. For almost a a; decade the establishment has perpetually acquired and managed federal, state, local and foundation grants as w well as fortuitously implemented the proposed projects, generating successful outcomes incessantly. In essence, Cn TFCF has been a devout and responsible steward of grants from all entities, being cautious to ensure that funding is allocated for its intended purpose and in the most efficient manner possible. TFCF continues to accomplish C much with the fewest of resources possible. Planning for the HSHP project has already been undergone and will guarantee that the project implementation and evaluation will be swift and decisive should funding be acquired. w Our Financial Department is headed by our Controller who ensures that proper separation of duties and proper o N financial management and controls are in place. Annually, our organization receives an audit by an independent LO auditing firm in addition to having Single Use Audit conducted for the administration of all federal grants. We are N operating in compliance with Generally Accepted Accounting Principle accepted in the United States which 0 3 includes the design, implementation and maintenance of internal controls. We utilize QuickBooks 2014 Accounting System for financial management activities. Internally, we conduct monthly budget meetings and I %w compliance checks for managing our financial capacity. In 2011, we were entrusted with the management and implementation of two federal grants: (1). A renewable LO HUD Grant in the amount of $348,598, to implement the Homes of Hope Program, which offers Permanent t Supportive Housing for chronically homeless families and (2). Substance Abuse and Mental Health Services Administration (SAMHSA) Grant in the amount of$1,200,000 over a three-year period,to implement the "Positive Futures" program, which provides formerly incarcerated women with treatment and comprehensive services Ta using evidence-based practices, substance abuse and/or mental health treatment and mentorship, thereby a reducing recidivism and reoffending.The programs were implemented in a timely manner and have accomplished o a great deal, especially considering their novelty. By reason of the significant accomplishments that the Homes of a Hope Program was able to aggregate, TFCF was rewarded with funding in 2012 for a second year of LO implementation. When taken together, our tendency to retain funding from both public and private entities can be directly attributed to the outstanding leadership of our organization, coupled with formidable grants y management, program implementation and evaluation-characteristics that have led to demonstrative successful v outcomes.The same will be true for the HSHP project. F Other notable grants that have been managed since 2006 are the City Community Development Block Grant (CDBG), City and County Emergency Solutions Grant (ESG) and Emergency Food and Shelter Program (EFSP) E t funding. The funding from the City of San Bernardino allow us to provide emergency shelter; rental and utility assistance, case-management, independent living skills, financial education and money management, Q transportation,employment readiness,family reunification,substance abuse counseling, and many other services. Since their acquisition, TFCF has successfully secured these funding sources even amidst times of economic recession and is a testament to our ability to be responsible administrators of entrusted funding and innovators in implementing projects necessary for the betterment of those living on the margins of society in our community. That TFCF was able to acquire $1,500,000 in Home Fund in 2011 to construct the Phoenix Square affordable low- income housing project, a first-rate 7-unit apartment complex in a 12-month period is further attestation that the organization can and will continue to exhibit leadership and a sense of urgency when managing any funding, be it federal,state, local or private. Packet Pg. 84 5.F.e I TFCF ability to leverage funding, whether federal, state, local or private stem from its ever increasing financial �►....r capacity; its ability to manage and retain grant dollars and its competency in building prolific partnerships with public and private agencies,community and faith-based organizations, business and education sectors that in turn provide gratuitous in-kind supportive services for our clients. Additionally, TFCF, possess ample staffing capacity with the knowledge and expertise to implement and manage the program. For the past 5 years TFCF Case Managers have been trained in the collection of data using the Government Performance and Results Act(GPRA)data platform,which allows for monitoring and tracking of data. Data is in turn utilized for periodic assessments and evaluation of performance measures. The use of data collection standards and evaluation tools have served as a mantra of success in yielding successful outcomes. L ar d 2. Attach resumes of staff and consultants specifically assigned to this project and describe contractual relationship. c ar L Executive Director: Kim Carter,AA The Executive Director will provide oversight to ensure that the program is implemented and completed w in a timely and effective manner. tD r O N_ Case Specialist:Danielle Thornton, BA,MA `n The Case Specialist will supervise program operations, including the delivery of housing, case Co14 management and supportive services essential to assist participants with achieving self-sufficiency.The 0 Case Specialist will perform duties stipulated in the application that will assist participants with 3: achieving self-sufficiency including but not limited to: (a). Outreach and Engagement (b). Screening (c). _ Intake and Assessment (d). Housing placement, housing navigation and housing support (e). Referrals 0 (f). Interventions and (g). Follow-up and evaluation. 0 ACID/Compliance Officer: Dwayne Robinson, CAADE II The Substance Abuse Counselor will provide support and out-patient treatment to participants who are w suffering from addiction to drugs or alcohol including one-on-one counselling, group counseling, Q, intervention and referrals to Mental Health treatment as well as follow-up and evaluation. 0 0. Accountant: David Howe,BS 0 0 The Finance Department will oversee and administrate grant funding and cash flow to ensure that the a program is implemented in the most cost-effective manner and funds will be expended appropriately. ui Transportation Specialist: Diane Sapp The Transportation Specialist will provide ridership for clients,which includes but not limited to medical u_ and employment-related trips. L) H Please refer to RESUMES of Program Staff included as Attachment 7 in this application. (D E 11.Other i� .F� TFCF is the model of excellence in the Inland Empire for empowering disenfranchised women and children, a transitioning them from homelessness and hopelessness to self-determination and self-sufficiency. Our reputation for providing quality evidence-based programs and services is especially plausible and unmatched. The proposed project will assisting our clients with gaining profitable employment and increasing skills towards independence. Ending homelessness is our unmitigated goal and this initiative is a step in the right direction. Producing taxpaying citizens, contributing to benefit this city,volunteerism, civic engagement and helping to keep our streets clean are added benefits of our programs. Investing in an initiative of this nature is especially integral for the mobilization and revitalization of our communities. Packet Pg. 85 12.Certification The undersigned certifies under penalty of perjury that all statements made in this proposal are true and correct to the best of the undersigned's knowledge. Authorized Signature (Board Officer) Typed Name rk VVI-11- \ :rY Kim Carter Title j Date Signed L Executive Director September 22,2015 °' a� Submit an original set and three (3)sets of hard copies for a total of four(4) sets of your application and two(2) CDs in WORD or PDF Format prior to the date and time specified in the cover letter. U C O City of San Bernardino Office of the City Manager E 300 North "D"Street,Sixth Floor w San Bernardino, CA 92418 0 N LO T- Faxed and/or emailed Applications will not be accepted. o N O 3 E- c O o: 0 LO N O Q O L Q. V7 LO r N O LL U LL F- c m E t Q r Q Packet Pg. 86 :r c 'L^ V L U C N NOFA L W r O EXHIBIT(S) LO 0 N O 3 H O Q' O LO r w Q N O Q O L CL (D Lfi r r N W LL U U- h r C d E U fC a� Y Q Packet Pg. 87 Exhibit 1 ESG ROUND 2 PROGRAM BUDGET 2015-2016 APPLICANT:Time for Change Foundation PROGRAM NAME:Housing Solutions for Homeless People(HSHP) Sources of Funds: ESG Funds: Applicant's Other Sources: TOTAL: Funds: (List each separately) L Uses of Funds: = d s Street Outreach': Service Activity:Driver c 0.10 FTE Driver @$30,000.00 $3,000.00 $3,000.00 p� Taxes&Benefits @22% $660 $660 W Subtotal $3,660.00 $30,000.00 VTrans $33,660.00 to Service Activity:Essential Support Services o N 0.50 FTE Case Manager @$40,000.00 $20,000.00 $20,000.00 un Taxes&Benefits @22% $4,400.00 $4,400.00 0 N Subtotal $24,400.00 $20,600.00 San Manuel $45,000.00 i3 Emergency Shetterz: o Operational Activity:Housing(50 women 0 and children) 'n w Activities include: a Fuel $4,500.00 $4,400.00 California Wellness Foundation $8,900.00 -M- Maintenance $2,500.00 $2,500.00 p Insurance $2,500.00 $2,500.00 p Food $2,500.00 $5,000.00 Womens Foundation of CA $7,500.00 a Shelter operation supplies $12,500.00 $10,000.00 San Manuel $22,500.00 to Furnishings $5,440.00 $5,000.00 Womens Foundation of CA $10,440.00 ui a� m U. U U. F- Activity:Hotel/Motel Vouchers(50 $17,000.00 $17,000.00 families/individuals) a� U Subtotal $46,940.00 $24,400.00 $71,340.00 r Activity: Q Activity: HMIV Activity: TOTAL: $75,000.00 $75,000.00 $150,000.00 m._._ _ EXHIBI `we ea&it moms o f w m#pe» c iJ RESOLUTION OF BOARD OF DIRECTORS / OF iTime for Change Foundation TIME FOR CHANGE WHEREAS, this entity has a minimum of four directors who constitute a quorum for F 0 U N D A T 1 0 N conducting organization business; the organization conducts quarterly board meetings; quarterly financial statements are reviewed by the board; and, the Board Members executive director and other paid staff do not serve as voting board members; L Beverly Earl a? Bronica Martindale Taylor WHEREAS, Time for Change Foundation is a Nonprofit Public Benefit Corporation, a� Barbara Bloom,Ph.D.,Ms.w Connie L.Williams qualified pursuant to the provisions of Internal Revenue Code Section 501(c) (3),etc.]; c�l� L. Kim Carter,Founder V WHEREAS, Time for Change Foundation, recognizes that the community at large, and (D Advisory council especially low-income residents have many diverse needs for social, housing, Barbara Babcock education and other services; E w Gloria Fisher,J.D. tD Denise Lundy WHEREAS, Time for Change Foundation, is committed to effectively serving the San c Donna Ferracone,M.A.Ed. N Erin Brinker,M.B.A. Bernardino community;and n Fay Aldridge,M.S.W. N Gloria Harrison NOW THEREFORE BE IT RESOLVED as follows: 3 Joanne Gilbert,M.Ed, Kent Paxton,hLEA. Patricia Nickels 1. That Time for Change Foundation is committed to providing safe, decent and = Mary Morris Margaret Hill affordable housing for persons of very low-, low-and moderate-income levels; o ., Keith Kilmer 2. That the Board of Directors authorizes the submittal of ANY and ALL proposals to the City of San Bernardino; and w 3. That the Board of Directors voted to authorize Kim Carter,Executive Director to a execute any and all documents required by the City of San Bernardino, and to perform all acts and do all things necessary to implement the grant activities. a 0 1, the undersigned, declare under penalty of perjury, under the laws of the State of a m California that the foregoing is true and correct. LO rn m Executed this 18t'day of September,2015, at San Bernardino,California. v U_ a� E Beverly Earl r Board President f P.O. Box 25040• San Bernardino,CA 92406•Telephone: (909) 886-2994 • Facsimile: (909) 886-0218 t w ww.Timeforchangefonndation.ot•g Par_Irof Pn AQ C R rrLnn V L id V d L W NOFA 0 N LO O N ATTACHMENT(S) 0 0 0 LO O 0- 0 L M ui tm LL V LL a Packet Pa.90 S.F.e ATTACHMENT L Cn E t m ? + 6F)" w 4aaLy 'M1 (y r N tn O SECRETARY OF STATE 0 1, Kevin Shelley, Secretary of State of the Mate of o California, hereby certify: o LO That the attached transcript of _ page(s) has w been compared with the record on file in this office, of which it purports to be a copy, and that it is full, true ; Q and correct. CL IN WITNESS WHEREOF, I execute this LO certificate and affix the Great Seal of the State of California this clay of OCT 2 0 2gU3 E r b r Q Secretary of State Packet Pa. 91 5.F.e ,Ge526939 ARTICLE OF INCORPORATION of e'ir"Slate of Caii;oFit fa j o 2003 E � p ry of State THE NAME OF THIS CORPORATION IS: _ MUNDA 7 �, L II N V _ A. THIS CORPORATION IS A NONPROFIT PUBLIC BENEFIT CORPORATION AND IS NOT ORGANIZED FOR THE PRIVATE CAIN OF ANY PERSON. IT IS ORGANIZED UNDER THE NONPROFIT PUBLIC BENEFIT CORPORATION w ca LAW FOR: c N Lo (} PUBLIC PURPOSE o N OR Q CHARITABLE PURPOSES 3 OR(t)PUBLIC AND CHARITABLE F PURPOSES c g. THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO HOLISTICALLY EMPOWER INDIVIDUAL THAT HAS HAD LIFE ALTERING SITUATIONS. Lo �r III a 0 THE NAME AND ADDRESS IN THE STATE OF CALIFORNIA OF THIS o CORPORATION'S INITIAL AGENT FOR SERVICE OF PROCESS IS: a : N,AAAE: KIMBERLY CARTER Lo MEET ADDRESS: 3372 N. WALL AVE, � u. U CM;SAN BERNARDINO STATE:CALIFORNIA ZIP: 43404 F r a� E s u R t Q I Packet Pg. 92 1 IV A. THIS CORPORATION 15 ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSE WITHIN THE MEANING OF SECTION 5010 (3), KnRINAL REWNI E CODE. B. NO SUBSTANTIAL PART OF THE ACTIVITIES OF THIS CORPORATION $HALL CONSIST OF CARRYING ON PROPAGANDA, OR OTHERWISE ATTEMPTt%G TO WFLUEKE LE6r3LkTtON,AND THE CORPORATION a; SHALL NOT PARTICIPATE OR INTERVENE IN ANY POLITICAL d CAMPAIGN (INCLUDING THE PUBLISHING OR DISTRIBUTION OF ((n STATEMENTS) ON BEHALF OF ANY CANDIDATE FOR PUBLIC OFFICE. d '/ L Y E W THE PROPERTY OF THIS CORPORATION IS IRREVOCABLY DEDICATED TO CHARITABLE PURPOSES AND NO PART OF THE NET INCOME OR ASSETS OF 0°4 TNIS CORPORATION S14ALL.EVER INURE.'TO'tM BE19EFVT OF AtV Lo le- DIRECTOR, OFFICER OR MEMBER THEREOF OR TO THE BENEFIT OF ANY N PRIYATE PERSON. UPON THE DISSOLUTION OR WINDING UP Of THE 3 CORPORATION, ITS ASSETS REFRAINING AFTER PAYMENT, OR PROVISION F FOR PAYMENT,OF ALL DEBTS AND LIABILITIES OF THIS CORPORATION SMALL BE DISTRIBUTED TO A NONPROFIT FUND, FOUNDATION OR CORPORATION WHICH HAS ESTABLISHED ITS TAX EXEMPT STATUS UDDER 0 SECTION 501(3}, INTERNAL REVENUE CODE. o r CARTER N O Q O L CL to r ui Oft N � O LL U F E ., t U R Packet Pa. 93 1 BYLAWS 2 3 OF 4 5 TIME FOR CHANGE FOUNDATION 6 7 A California Non-Profit Public Benefit Corporation 8 9 ARTICLE I 10 NAME y 11 � 12 1.01 Name. The name of this Corporation is TIME FOR CHANGE FOUNDATION. 13 a� 14 ARTICLE II w 15 PURPOSE 16 0 17 2.01 Purpose. The purpose of this Corporation includes, without limitation, providing ,` 18 education,housing and support services to disadvantaged women and children in need who desire to 0 19 improve and change the course of their lives. o 20 21 ARTICLE III 22 OFFICES o 23 24 3.01 Principle Office. The principal office of the Corporation for the transaction of c LO 25 business may be established at any place or places within or without the State of California as 26 established by the Board of Directors(the`Board"). 27 Q. 28 3.02 Other Offices. The Board may,at any time and from time to time,establish branch or 29 subordinate offices at any place or places where the Corporation is qualified to conduct its activities. o 30 0 31 ARTICLE IV a 32 MEMBERSHIP to 33 r 34 4.01 Membership. There shall be no members of this Corporation. The Corporation shall N 35 be governed by a Board of Directors,as herein set forth,who shall have full voting authority. U. 36 V U. 37 ~ 38 4.02 Non-Voting Members. The Board may adopt policies and procedures for the 39 admission of associate members or other designated members who shall have no voting rights in the E 40 Corporation. Such associate or other members are not"members"of the Corporation as defined in 41 Section 5056 of the California Corporation Code or any successor provision. Q 42 43 ARTICLE V Bylaws approved 8-13-2008 —1— Packet P6-.,94,,, 44 BOARD OF DIRECTORS 45 46 5.01 Number of Directors. The Board shall consist of at least three(3)but not more 47 than seven(7)positions,the exact number of Directors to be fixed by resolution of the Board. 48 Two(2)Directors may be low-income as defined by Federal laws. 49 5.02 Chairperson of the Board. The Chairperson shall be nominated from those 50 persons elected to the Board and shall be elected as Chairperson by a majority vote of the 51 authorized number of Directors. The office of Chairman and President may be occupied by the L 52 same person, if the Board so elects. 53 54 5.03 General Powers, Subject to the provisions and limitations of the California Non- M, 55 Profit Public Benefit Corporation Law and any other applicable laws,and subject to any limitations 56 of the Articles of Incorporation or Bylaws,the Corporation's activities and affairs shall be managed, 57 and all corporate powers shall be exercised,by or under the direction of the Board. 58 w 59 5.04 Specific Powers. Without prejudice to the Board's general powers,but subject to the 60 same limitations,it is hereby expressly declared that the Board shall have the following powers: N 61 LO 62 (a) To select and remove all Officers agents and employees of the Corporation,prescribe N 63 qualifications,powers and duties for them,as may not be inconsistent with law and ° 3 64 the Articles or these Bylaws. 65 c 66 (b) To conduct,manage and control the affairs and activities of the Corporation and to 0 67 make such rules and regulations therefore not inconsistent with the law,the Articles 68 or these Bylaws,as the Board may deem best. LO 69 70 (c) Adopt and use a corporate seal;and alter the forms of the seal and certificates. 71 72 (d) Borrow money and incur indebtedness on behalf of the Corporation and cause to be N 73 executed and delivered for the Corporation's purposes, in the corporate name, °a 74 promissory notes, bonds, debentures, deeds of trust, mortgages, pledges, L- 75 hypothecations,and other evidences of debt and security. W 76 Ui 77 5.05 Terms: Election of Successors. Directors shall be elected at the annual meeting -- 78 of the Board. Each Director shall serve for a two(2)year term or until a successor has been m 79 elected. The two(2) low-income Board members shall each serve for a one(1)year term. v 80 F 81 82 At each annual meeting,each seat on the incoming Board shall be filled by a separate vote of 83 the current Directors;a majority vote of a quorum of the current Directors shall be sufficient to fill 84 each seat. Each new Director shall take office at the conclusion of the annual meeting at which he or ;a 85 she is elected and is eligible to serve three(3)two(2)year terms. Each such Director,including a 86 Director elected to fill a vacancy shall hold office until expiration of the term for which elected and 87 until a successor has been elected and qualified. Bylaws approved 8-13-2008 —2— Packet Pg.95 �1 131 132 5.13 Special Meetings. Special meetings of the Board for any purpose or purposes may be 133 called by the Chairperson of the Board,the President,any Vice President,the Secretary,or by any 134 two Directors. Special meetings shall be held upon not less than four(4)days notice. 135 136 5.14 Notice. Notice of the time and place of any meeting may be given by one of the 137 following methods: by personal delivery or written notice; by first-class mail, postage paid; by L 138 telephone including a voice messaging system or other system or technology designed to record and L 139 communicate messages,facsimile,electronic mail or other electronic means. All such notices shall 140 be given or sent to the Director's address,facsimile number or e-mail address as set forth on the 141 records of the Corporation. Any oral notice given personally or by telephone may be communicated N 142 directly to the Director or to a person at the Director's office who would reasonably be expected to = 143 communicate such notice promptly to the Director. Notice by mail shall be deemed to have been a, 144 given two(2)calendar days following the time a written notice is deposited in the United States mail, 145 postage prepaid. W 146 CD r 147 5.15. Quorum. A majority ofthe authorized number of Directors shall constitute a quorum cN LO 148 for the transaction of business. Every act taken or decision made by a majority of the Directors 149 present at a meeting duly held at which a quorum is present shall be regarded as the act of the Board, 150 without limitation, those provisions relating to approval of contracts or transactions in which a 3 151 Director has a direct or indirect material financial interest, creation of, and appointment to, F- 152 committees of the Board,and indemnification of Directors. A meeting at which a quorum is initially 153 present may continue to transact business,notwithstanding the withdrawal of Directors,if any action �o 154 taken is approved by at least a majority of the required quorum for that meeting. 155 ,°n 156 Except as otherwise provided in these Bylaws,or by law,no business shall be considered by 157 the Board at any meeting at which a quorum,above-referenced,is not present,and the only motion 158 which the President shall entertain at such meeting is a motion to adjourn. However,a majority of Q- 159 the Directors present at such meeting may adjourn from time to time until the time fixed for the next N 160 regular meeting of the Board. C 161 0 162 It shall not be necessary to give any notice of the time and place of the adjourned meeting or W CL 163 of the business to be transacted thereat, other than by announcement at the meeting at which the Ui 164 adjournment is taken;provided,however,when any Directors'meeting is adjourned for more than 165 forty-five(45)days,or if,after adjournment,a new record date is fixed for the adjourned meeting, ayi 166 notice of the adjourned meeting shall be given as in the case of the meeting, as originally called, u_ U 167 whether regular,annual or special. u- 168 ~ 169 5.16 Action Without Meeting. Any action required or permitted to be taken by the Board 170 may be taken without a meeting,if all members of the Board,individually or collectively,consent in 171 writing to the action. Such action by unanimous written consent shall have the same force and effect 172 as a unanimous vote of the Board. Such written consent or consents shall be filed with the minutes Q 173 of the proceedings of the Board. 174 Bylaws approved 8-13-2008 —4— I Packet Pg.96 175 5.17 Compensation. Directors and members of committees may receive such 1.76 compensation,if any,for their services,and such reimbursement of expenses,as may be determined 177 by the Board to be just and reasonable. Directors may be compensated for rendering services to the 178 Corporation in a capacity other than Director,provided such compensation is reasonable and further 179 provided that not more than forty-nine percent (49%)of the persons serving as Directors may be 180 interested persons. However,any violation of the provisions of this paragraph shall not affect the 181 validity or enforceability of any transaction entered into by the Corporation. "Interested Persons" L 182 means: t, 183 a; 184 (a) Any person currently being compensated by the Corporation for services rendered s 185 it within the previous twelve(12)months,whether as full-or part-time officer oa 186 or other employee, independent contractor, or otherwise, excluding any 187 reasonable compensation paid to a Director;or m a� 188 189 (b) Any brother,sister, ancestor,descendant,spouse,brother-in-law, sister-in-law, E w 190 son-in-law,daughter-in-law,mother-in-law,or father-in-law of any such person. cp 191 N 192 5.18 Non-Liability of Directors. The Directors shall not be personally liable for the r 193 debts,liabilities,or other obligations of the Corporation. N 194 0 195 ARTICLE VI 3: 196 COMMITTEES 197 0 198 6.01 Committees. The Board may create one or more committees,each consisting of two or 199 more Directors,and delegate to such Committee any of the powers and authority of the Board in U*) 200 the management of the business and affairs of the Corporation except with respect to: 201 202 (a) The approval of any action which, under law or the provisions of these Bylaws, a 203 requires the approval of the Board; 204 0 a 205 (b) The filling of vacancies of the Board or on any committee; o 206 a to 207 (c) The amendment or repeal of Bylaws or the adoption of new Bylaws; i 208 209 (d) The appointment of other committees of the Board or members thereof; N 210 U. 211 (e) The amendment or repeal of any resolution adopted by the Board; 212 213 (f) The fixing of compensation of the Directors or the members of a committee; m 214 E 215 (g) The approval of any transaction(1)between the Corporation and one or more of 216 its Directors or(2)between the Corporation or any person in which one or more of Q 217 its Directors have material financial interest; 218 Bylaws approved 8-13-2008 —5— Packet Pg.97 219 Committees shall keep regular minutes of its proceedings, cause them to be filed with the 220 organization's records, and report the same to the Board from time to time as the Board may 221 required. The Board may adapt rules for the government of any committee not inconsistent with the 222 provisions of these Bylaws. 223 224 6.02 Revocation of Delegated Authority. By a majority vote of its members then in 225 office,the Board may at any time revoke or modify any or all of the authority so delegated,increase 226 or decrease but not below two (2) the number of its members, and fill vacancies therein from d 227 members of the Board. 228 ARTICLE VII y 229 OFFICERS 230 231 7.01 Number of Officers. The Officers of the Corporation shall be the President,Vice- 232 President,Treasurer and Secretary. The Corporation may also have,as determined by the Board,one w 233 or more Vice-Presidents,Assistant Secretaries,or other officers. Any number of the offices may be 234 held by the same person,except as provided in the Articles of these Bylaws. c 235 236 7.02 Terms; Election of Officers. The Officers of this Corporation, shall be elected o 237 every year, and shall hold their respective offices until their resignation, removal or other c 238 disqualification from service,or until their respective successors shall be elected. 239 240 7.03 Removal and Resignation of Officers. Any Officer maybe removed,either with or 241 without cause, by the Board, at any time. Any Officer may resign at any time by giving written 242 notice to the Board or to the President or Secretary of the Corporation. Any such resignation shall o 243 take effect at the date of receipt of such notice or at any later date specified therein, and, unless V_ 244 otherwise specified therein, the acceptance of such resignation shall not be necessary to make it 245 effective. The above provisions of this section shall be superseded by any conflicting terms of a a 246 contract which has been approved or ratified by the Board relating to the employment of any officer cc 247 of the Corporation. M 248 0a 0 249 7.04 Vacancies in Offices. A vacancy in any office because of death, resignation, Q. 250 removal,disqualification,or any other cause shall be filled in the manner prescribed in these Bylaws 251 for regular appointments to that office,provided that vacancies shall be filled as they occur. ui 252 N 253 7.05 Duties of President. The President shall be the Chief Executive Officer of the ° U. 254 Corporation and shall,subject to the control of the Board,supervise and control the affairs of the v U. 255 Corporation and the activities of its Officers. He or she shall perform all the duties incident to his or F' 256 her office and such other duties as may be required by law, by these Bylaws, or which may be 257 prescribed from time to time by the Board,except as otherwise provided by law,or by these Bylaws, E 258 be able to,in the name of the Corporation,execute such deed,mortgages,bonds,contracts,checks, 259 or other instruments which may from time to time be authorized by the Board. a 260 261 7.06 Duties of the Vice-President. In the absence of the President,or in the event of his Bylaws approved 8-13-2008 1 � —6— :'Packet Pg.9&_ 262 or her inability or refusal to act,the Vice-President shall perform all the duties of the President,and 263 when so acting shall have all the powers of,and be subject to all the restrictions on,the President. 264 The Vice-President shall have other powers and perform such other duties as may be prescribed by 265 law,by the Bylaws,or as may be prescribed by the Board. 266 267 7.07 Duties of the Secretary. The Secretary shall certify and keep at the principal office 268 of the Corporation or at such other place as the Board may determine, a book of minutes of all L 269 meetings of the Directors,and, if applicable, meetings of Committees of Directors and members, c� 270 recording therein the time and place of holding,whether regular or special,how called,how notice ; 271 thereof was given, the names of those present or represented at the meeting,and the proceedings 272 thereof. The Secretary shall keep, or cause to be kept, at the principal office, a copy of the co 273 Corporation's Articles and Bylaws,as amended to date„shall keep the seal of the Corporation in 274 safe custody,and shall have other powers and perform such other duties as prescribed by the Board, m a� 275 276 7.08 Duties of Treasurer. The Treasurer shall keep and maintain,or cause to be kept and w 277 maintained, adequate and correct accounts of the properties and business transactions of the 278 Corporation. The books of account shall at all times be open to inspection by any Director. N 279 LO 280 The Treasurer shall deposit or cause to be deposited,all moneys and other valuables in the �°, 281 name and to the credit of the Corporation with depositaries designated by the Board. The Treasurer 3 282 shall disburse the funds of the Corporation as may be ordered by the Board, shall render to the 283 President and the Directors,whenever they request it,an account of all transactions as Treasurer and 284 of the financial condition of the Corporation,and shall have other powers and perform other duties as o 285 prescribed by the Board. 286 LO 287 ARTICLE VIII 288 INDEMNIFICATION 289 a 290 8.01 Right of Indemnity. To the fullest extent permitted by law,this Corporation shal I 291 indemnify its Directors,Officers,employees,and other persons described in Section 5238(a)of the a 292 California Corporations Code,including persons formerly occupying any such position,against all o 293 expenses,judgments,fines,settlements,and other amounts actually and reasonably incurred by them ca 294 in connection with any"proceeding"as that term is used in that Section,and including an action by 295 or in the right of the Corporation,by reason of the fact that the person is or was a person described in `r' rn 296 that Section. "Expenses"as used in this bylaw,shall have the same meaning as in Section 5238(a)of N m 297 the California Corporations Code. U. 298 LL 299 8.02 Approval of Indemnity. Upon written request of the Board by any person seeking ~ 300 indemnification under Section 5238(b)or 5238(c)of the California Corporations Code,the Board 301 shall promptly determine under Section 5238(e) of the California Corporations Code whether the E 302 applicable standard of conduct set forth in Section 5238(b)or Section 5238(c)has been met and,if 303 so,the Board shall authorize indemnification. If the Board cannot authorize indemnification because a 304 the number of Directors who are parties to the proceeding with respect to which indemnification is 305 sought prevents the formation of a quorum of Directors who are not parties to that proceeding,the Bylaws approved 8-13-2008 —7— Packet Pg.99 S.F.e 306 Board shall promptly call a special meeting of the Board and Officers of the Corporation. At that 307 meeting, the Board and Officers shall determine under Section 5238(e) of the California 308 Corporations Code whether the applicable standard of conduct set forth in Section 5238(b) or 309 Section 5238(c) has been met and, if so, those disinterested Directors and Officers present at the 310 meeting shall authorize indemnification. c 311 312 8.03 Insurance. The Corporation shall have the right to purchase and maintain insurance 313 to the full extent permitted by law on behalf of its Officers,Directors,employees,and other agents, 314 against any liability asserted against or incurred by an Officer,Director,employee or agent in such ai 315 capacity or arising out of the Officer's,Director's,employee's,or agent's status as such. 316 317 ARTICLE IX 318 BOOKS AND RECORDS E 319 W 320 9.01 Books and Records. The Corporation shall keep accurate and complete books and c 321 records of account and shall also keep minutes of the proceedings of its Board and committees N 322 having any authority of the Board. All books and records of the Corporation may be inspected by N 323 any Director or his agent or attorney,for any proper purpose at any reasonable time,upon reasonable o 324 written notice to the Board. The Treasurer shall be responsible for engaging the external auditors to 325 conduct the annual audit or any special audits approved by the Board. 326 0 327 ARTICLE X 328 FISCAL YEAR c 329 330 10,01 Fiscal Year. The fiscal year of the Corporation shall begin on the first day of October 331 and end on the last day of September of each year. 332 333 ARTICLE XI o 334 CORPORATE SEAL c 335 a 336 14.01 Corporate Seal, The Board shall provide a corporate seal, which shall have 337 inscribed thereon the name of the Corporation and the year of incorporation. 338 y 339 ARTICLE X1I U. 340 AMENDMENTS TO BYLAWS v 34I 342 15.01 Amendments. Subject to the provision of law applicable to the amendment of 343 Bylaws, these Bylaws or any provision of them may be altered, amended or repealed, and new E 344 Bylaws may be adopted by vote of two-thirds of the Directors present at any special or regular r 345 Board'meeting at which a quorum is present. a 346 Bylaws approved 8-13-2008 —8— s Packet Pg. '100 c 'Ln V L Y V d L E W 347 CERTIFICATE OF ADOPTION OF BYLAWS c 348 THIS IS TO CERTIFY: Ln 349 c 350 That I am the duty lected qualified and actin Secret `0 y ,q g Secretary of the above-named Corporation; O 351 that the foregoing By-Laws consisting of ten(10)pages,including this page,are the By-Laws of this 3 352 orporation as adopted by vote of the Board of Directors at a meeting held on the/?� day of "a 353 ! U' 008. •'--� 354 �° 355 c 356 Executed this L1:71�ay of 008. 357 358 a 359 Ellen mothy, Secretary Ta N O Q O L CL W r LO 81 N d U. V h C d E L U tv Q Bylaws approved 8-13-2008 —9- I I - -- . ................... ATTACHME TIME FOR CHANGE FOUNDATION (A Nonprofit Organization) c� L d dd Cn U C Q L E W r O N FINANCIAL STATEMENTS AND N INDEPENDENT AUDITORS' REPORT 3 FOR THE YEARS ENDED JUNE 30 2013 AND 2012 o v V q- 0 Q. O L O. w 7 r N d u- 0 U. SWD F- a.+ C C> E Smith Marion & Company, LLP r a.+ a Packet P9-- 102 TIME FOR CHANGE FOUNDATION FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS'REPORT FOR THE YEARS ENDED JUNE 30,2013 AND 2012 TABLE OF CONTENTS Page ca L INDEPENDENT AUDITORS'REPORT (g 1-2 FINANCIAL INFORMATION m s Statements of Financial Position 3 N v Statements of Activities 4 c m a� L Statements of Cash Flows 5 d E Lu Statement of Functional Expenses 6 c� 0 Notes to Financial Statements 7-10 N LO 0 N O 3 V c 0 LO T W Q O Q O L CL r LO r N d LL U LL H c d E s ca r Q 5.F.e i c ca ''Lnn V L V C Q� L E w r 0 N r O N FINANCIAL INFORMATION O 3 c 0 uo v 4� Q. R N O Q O L Q W r W d LL U LL. H r c m E t v to Q Packet Pg.104 f1 Smith Marion&Company,LLP•Certified Public Accountants Grand Terrace Office-22365 Barton Road,Suite 108•Grand'rerrace,CA 92313-(909)825-6600 To the Board of Directors Time for Change Foundation -- San Bernardino,CA 'L^ V L INDEPENDENT AUDITORS'REPORT a) d .c Report on the Financial Statements c We have audited the accompanying statements of financial position of Time for Change Foundation as ofJune 30,2013 at and June 30,2012,and the related statements of activities,cash flows,and functional expenses for the years then ended w and the related notes to the financial statements. E w Management's Responsibility for the Financial Statements O N Management is responsible for the preparation and fair presentation of these financial statements in accordance with un accounting principles generally accepted in the United States of America;this includes the design,implementation,and N maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from 0 material misstatement,whether due to fraud or error. F- Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to c financial audits contained in Government AuditinngStandards,issued by the Comptroller General of the United States, in Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial a statements.The procedures selected depend on the auditor's judgment,including the assessment of the risks of material y misstatement of the financial statements,whether due to fraud or error.In making those risk assessments,the auditor a considers internal control relevant to the entity's preparation and fair presentation of the financial statements in orderto 0 design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the 0. effectiveness of the entity's internal control.Accordingly,we express no such opinion.An audit also includes evaluating CD the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by to management,as well as evaluating the overall presentation of the financial statements. N a� We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. LL U LL Opinion F— In our opinion,the financial statements referred to above present fairly,in all material respects,the financial position of 0) Time for Change Foundation as of June 30,2013,and the changes in its net assets and its cash flows for the year then E ended in conformity with accounting principles generally accepted in the United States of America. R 4 www.SMCoCPA.com Brentwood,TN • Grand Terrace,CA • Lake Arrowhead,CA • Murrieta,CA • Redlands,CA 'Packet Rg 105. INDEPENDENT AUDITORS'REPORT(CONT) Report on Other Legal and Regulatory Requirements In accordance with Government Auditing Standards,we have also issued our report dated September 18,2013 on our consideration of Time for Change Foundation's internal control over financial reporting and on our tests of its compliance with certain provisions of laws,regulations,contracts and grant agreements,and other matters.The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on the internal control over financial reporting or on compliance. M That report is an integral part of an audit performed in accordance with Government tlnditing Standards and should be considered in assessing the results of our audit. 4) /7 d m September 18,2013 d E W m O N LO r O N O 3 H -a O 0 V) T v Q to N O a O L Q. r r y d LL V LL H C d E t V w Q 2 Packet Pq.106 TIME FOR CHANGE FOUNDATION STATEMENTS OF FINANCIAL POSITION JUNE 30,2013 AND 2012 ASSETS 2013 2012 Current Assets Cash $ 229,338 $ 190,172 Accounts receivable(net) 97,533 87,009 Prepaid expenses 15,965 8,981 L Total Current Assets 342,836 286,162 +; d t Long-term Assets N Property and equipment(net) 1,401,925 1,017,738 v Total Long-term assets 1,401,925 1,017,738 W Total Assets $ 1,744,761 $ 1,303,900 d E W 0 r 0 LIABILITIES AND NET ASSETS N Current Liabilities Accounts payable $ 55,174 46,002 N Accrued expenses 15,375 17,272 0 Deferred revenue 41,968 116,136 Total Current Liabilities 112,517 179,410 = Long-term Liabilities w Loan payable-tong-term portion 1,431,442 995,435 Total Long-term Liabilities 1,431,442 995,435 ° Total Liabilities 1,543,959 1,174,845 Net Assets Q Unrestricted 200,802 122,901 Temporarily restricted - 6,154 c Total Net Assets 200,802 129,055 0. 0 TOTAL LIABILITIES AND NET ASSETS $ 1,744,761 $ 1,303,900 Q cc 7 ui rn N d LL V LL h r C E t V r a.+ Q See notes to financial statements 3 Packet Pa"107r TIME FOR CHANGE FOUNDATION STATEMENTS OF ACTIVITIES FOR THE YEARS ENDED JUNE 30,2013 AND 2012 2013 2012 Temporarily Temporarily Unrestricted Restricted Total Unrestricted Restricted Total SUPPORT AND REVENUES c Grants $ 920,646 $ - $ 920,646 $ 68,137 $ 290,910 $ 359,047 Contributions 49,775 - 49,775 71,592 - 71,592 L Special events 84,823 - 84,823 75,170 - 75,170 Phoenix Square 32,743 - 32,743 - - - Inkindrevenue 240,691 - 240,691 232,448 - 232,448 N Other income 47,138 - 47,138 74,529 - 74,529 v Net assets released from restriction 6,154 (6,154) - 290,910 (290,910) - m a� L Total Support and Revenues 1,381,970 (6,154) 1,375,816 812,786 - 812,786 E W EXPENSES t° Program services: 1,183,407 - 1,183,407 797,931 - 797,931 N Total Program Services 1,183,407 - 1,183,407 797,931 - 797,931 in 0 Supporting services: c Management and general 100,425 - 100,425 149,059 149,059 3 F Fund raising 20,237 - 20,237 27,659 27,659 -a Total Supporting Services 120,662 120,662 176,718 - 176,718 (woo, O Total Expenses 1,304,069 1,304,069 974,649 974,649 Change in net assets 77,901 (6,154) 71,747 (161,863) - (161,863) T Beginning net assets 122,901 6,154 129,055 284,764 6,154 290,918 Ending net assets $ 200,802 $ - $ 200,802 $ 122,901 $ 6,154 $ 129,055 a Ta N O Q O L Q r LO T tD U) d LL U LL H c m E t v ca r Q See notes to financial statements 4 Packet PA.-108 i TIME FOR CHANGE FOUNDATION STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED JUNE 30,2013 AND 2012 NET CASH FLOWS FROM OPERATING ACTIVITIES 2013 2012 Change in Net Assets $ 71,747 $ (161,863) Adjustments to r-econcile change in net assets to net cash provided by operations: � Noncash items: L Depreciation 53,689 7,181 (Increase)decrease in cash due to: Accounts receivable (10,524) (15,841) a) Prepaid expenses (6,984) 31,352 N Increase(decrease)in cash due to: Accounts payable 9,172 7,769 Accrued expenses (1,898) (2,513) Deferred revenue (74,168) 12,420 CASH PROVIDED(USED)BY OPERATING ACTIVITIES 41,034 (121,495) W Q 0 N NET CASH FLOW FROM INVESTING ACTIVITIES in Property and equipment purchased-Phoenix Project (437,875) (694,507) o CASH PROVIDED(USED)BY INVESTING ACTIVITIES (437,875) (694,507) 0 3 H .a NET CASH FLOW FROM FINANCING ACTIVITIES Loan advances-Phoenix Project 436,007 686,842 0 CASH PROVIDED(USED)BY FINANCING ACTIVITIES 436,007 686,842 o LO Net Increase(decrease)in Cash 39,166 (129,160) V- Beginning cash and cash equivalents 190,172 319,332 Ending Cash and Cash Equivalents $ 229,338 $ 190,172 Q' �a to Supplemental data; 0 CL Interest paid $ 14,314 $ 16,253 0 CL (D T7 LO at to 4) LL U LL H c m E t v ca r Q See notes to financial statements 5 Packet Pq. 109 TIME FOR CHANGE FOUNDATION STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED JUNE 30,2013(with comparative totals for 2012) Supportive Services Program Management Fund Grand 2012 Services &General Raising Total Total Total ca L EXPENSES L. Salaries and wages $ 305,145 $ 61,181 $ 3,186 $ 64,367 $ 369,512 $ 306,822 Payroll taxes 30,550 4,056 213 4,269 34,819 27,509 t Employee benefits 19,049 4,018 - 4,018 23,067 19,817 to Total payroll and related expense 354,744 69,255 3,399 72,654 427,398 354,148 c d Auto 16,347 - - - 16,347 10,816 Client support 46,408 - - - 46,408 4,644 Dues and subscriptions 3,511 - - - 3,511 3,122 W Rent 167,371 10,158 11,267 21,425 188,796 88,051 Repairs and maintenance 7,459 69 - 69 7,528 8,200 0 N Consultants/directors 133,184 4,817 - 4,817 138,001 63,698 in Utilities and telephone 33,518 2,528 - 2,528 36,046 26,199 o Insurance 15,949 5,608 295 5,903 21,852 20,957 N Interest 14,314 - - - 14,314 16,253 3. 3 _ Advertising 29 1,669 544 2,213 2,242 2,880 ~ Travel 11,592 316 - 316 11,908 14,154 c Training 70 - - - 70 2,636 p Office 81,522 2,969 3,030 5,999 87,521 26,935 Inkind expenses 229,649 - - - 229,649 0 Other operating expenses 14,785 2,302 1,702 4,004 18,789 324,775 r Total expenses before depreciation 775,708 30,436 16,838 47,274 822,982 613,320 w Depreciation expense 52,955 734 - 734 53,689 7,181 ? TOTAL EXPENSES $ 1,183,407 $ 100,425 $ 20,237 $ 120,662 $1,304,069 $ 974,649 0 a 0- a cc Sri CD m U. 0 U- a� E z Q See notes to financial statements 6 Packet Pg. 110 5.F.e TIME FOR CHANGE FOUNDATION NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30,2013 AND 2012 Note 1—Nature of Activities and Summary of Significant Accounting Policies Nature of Activities Time for Change Foundation(the Organization) is a nonprofit corporation organized on October 20,2003 under the California nonprofit public benefits corporation law for charitable and public purposes. The .r Organization provides basic needs (food, clothing, shelter, hygiene items, diapers, milk), assistance in obtaining legal documentation (state identification, Social Security card, birth certificates, immunization records,etc.),case management,nutrition and wellness,smoking cessation education,cooking and sewing classes,leadership development,transportation,job preparation training and childcare services. °1 a� Financial Statement Presentation N The Organization is required to report information regarding its financial position and activities according to three classes of net assets:unrestricted net assets,temporarily restricted net assets,and permanently restricted = ai net assets.The records of the Organization are maintained on the accrual basis of accounting. co L CD Contributions E W Contributions received are recorded as unrestricted,temporarily restricted,or permanently restricted net assets depending on the existence or nature of any donor restrictions. Co N Promises to Give LO T_ Contributions received are recorded as unrestricted,temporarily restricted,or permanently restricted support, ° N depending on the existence and/or nature of any donor restrictions.Donor-restricted support is reported as an p increase in temporarily or permanently restricted net assets,depending on the nature of the restriction.When a t3: restriction expires (that is, when stipulated time restriction ends or purpose restriction is accomplished), a temporarily restricted net assets are reclassified to unrestricted net assets and reported in the Statement of Activities as net assets released from restrictions. For the years ended June 30,2013 and 2012,Time for o Change Foundation received no contributions that were deemed to be permanently restricted support. 0 Functional Expenses LO Expenses are charged to each program based on direct expenditures incurred.Any program expenditures not directly chargeable are allocated to a program based on various direct costs related to each program.Certain other restricted programs do not receive an allocation of indirect expenses. n. Contributed Services 0 The Organization does recognize any support,revenue or expense from services contributed by volunteers.If CL any support,revenue or expense were recorded it would be determined based on the difference of any amount 0 paid to an individual and the comparable compensation,which would be paid to an individual if they were to a occupy these paid positions. � Lri Income Taxes o� The Organization is an exempt organization for Federal Income tax purposes under Section 501(c)(3)of the m Internal Revenue Code.Accordingly,there is no provision for Federal income taxes in the accompanying U- fnancial statements. U_ In accordance with accounting standards,which provides accounting and disclosure guidance about uncertain tax positions taken by a Organization,Management believes that all of the positions taken by the Organization m in its federal and state income tax returns are more likely than not to be sustained upon examination.The Organization files returns in the U.S.Federal jurisdiction and the State of California. Estimates Q The preparation of financial statements in accordance with generally accepted accounting principals requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly,actual results could differ from those estimates. s 7 Packet Pg.111 NOTES TO FINANCIAL STATEMENTS(Continued) Advertisine The costs of nondirect-response advertising are charged to expenses as incurred. Property,equipment and depreciation Donations of property and equipment are recorded as support at their estimated fair value. Such donations are reported as unrestricted support unless the donor has restricted the donated asset to a specific purpose.Assets donated with explicit restrictions regarding their use and contributions of cash that must be used to acquire property and equipment are reported as restricted support. c ca L The Organization capitalized all property and equipment acquisitions in excess of$500.Lesser amounts are expensed. Purchased property and equipment is capitalized at cost.Donations of property and equipment are recorded as support a; at their estimated fair value at the date of donation.Absent donor stipulations regarding how long those donated am assets must be maintained,the Organization reports expirations of donor restrictions when the donated or acquired N assets are placed in service as instructed by the donor.The Organization reclassifies temporarily restricted net assets to unrestricted net assets at that time.Depreciation of physical properties is calculated using the straight-line method = over the estimated useful lives of the assets � OFL 4) Note 2—Property and Equipment E At June 30,2013 the balance of the property and equipment is as follows: W ua Balance at Balance at N 6/30/12 Additions Deletions 6/30/13 'n Assets: N Phoenix Square $ 995,435 $ 436,215 $ - $ 1,431,650 0 Equipment 23,239 1,660 - 24,899 H Vehicles 21,743 - - 21,743 -p Improvements 25,000 - - 25,000 Total Property and Equipment 1,065,417 437,875 1,503,292 0 Accumulated Depreciation (47,679) (53,689) - (101,367) ° Net Property and Equipment $ 1,017,738 $ 384,186 $ - $ 1,401,925 Total Depreciation for the year amounted to: $ 53,689 a �a N At June 30,2012,the balance of property and equipment was: a Balance at Balance at o 6/30/11 Additions Deletions 6/30/13 Q- co Assets: Phoenix Square $ 308,593 $ 686,842 $ - $ 995,435 Equipment 15,574 7,665 - 23,239 w Vehicles 21,743 - - 21,743 LL Improvements 25,000 - - 25,000 V Total Property and Equipment 370,910 694,507 - 1,065,417 H Accumulated Depreciation (40,498) (7,181) - (47,679) Net Property and Equipment $ 330,412 $ 687,326 $ - $ 1,017,738 0 ca Total Depreciation for the year amounted to: $ 7,181 Q L)Avw*% 8 PacketP9,112 5.F.e NOTES TO FINANCIAL STATEMENTS(Continued) Note 3—Leasehold Obligation The Organization leases its business premises from a third party landlord.During the year,the Organization entered into a new lease for an additional suite in the building. The annual renewable lease terms commence August I"each year and ends July 31" of the following year.Total rent paid for the years ended June 30,2013 and 2012,are $31,401 and$23,600,respectively.Lease payments due within one year total$39,600. Note 4—Accounts Receivable—Grants and Contracts As of June 30, 2013 and 2012, the Organization had grants receivable in the amount of$97,533 and $87,009, respectively.As of June 30, 2013, the Organization determined the entire amount of the receivables to be fully collectible;therefore,no allowance for doubtful accounts was established. L Note 5—Fair Value of Financial Instruments v The following methods and assumptions were used to estimate the fair value of each class of financial instruments: Cash and cash equivalents—Fair value approximates carrying value due to the initial maturities of the instruments = being three months or less. a� L m Note 6—Deferred Revenue E Deferred Revenue account represents the portion of grants that are advance payments for subsequent fiscal years.As W of years ended June 30, 2013 and 2012, the Organization had deferred revenue of$41,968 and $116,136, m respectively. N Note 7—Concentration of Credit Risk for Cash Held in Sank o The Organization maintains its primary operating and money market accounts with financial institutions whose N 0 accounts are insured by the Federal Deposit Insurance Corporation(FDIC)up to$250,000.As ofycars ended June 3 30,2013 and 2012,the Organization did not maintain balances with financial institutions that exceeded federally ~ 'a insured limits. c 0 Note 8—Related Party Transactions For the purpose of providing shelter to homeless women and their children,the Organization leases two homes from c Mr.Mark Carter,the Organization's co-founder and former spouse of Kim Carter.The lease term is periodic tenancy uo until such time that the Landlord or the tenant terminates the tenancy with notice.Total rents paid for the years ended t June 30,2013 and 2012 were$45,600 for each year.The organization prepaid rent to Mr.Carter for$11,400 as of June 30,2013.As the principal of MC Real Estate and Investments,Mr.Carter also provides financial education and a money management instruction for the Organization.Total payments to Mr.Carter or his closely field businesses for education and money management instruction for the years ended June 30, 2013 and 2012 were$0 and$2,000, (n respectively.In addition,Mr.Carter was also paid for providing services as a project development manager for the 0 CL Phoenix Square Project,total payments amounted to$0 and$20,000 for the years ended June 30,2013 and 2012, o respectively. a to Annually,the Board of Directors revisits the leases for both the Mt.View house and the Wall Ave.house as part of its ui fiduciary responsibility to ensure transparency for this related party transaction.In 2007,the City of San Bernardino CY) passed a local ordinance which prohibits group homes from providing shelter to more than two unrelated persons on 0 parole or probation.This ordinance grandfathered the current locations but diminished the Organization's opportunity u. to expand with additional group homes or relocate within the City of San Bernardino. Until such time the LL Organization is able to change this policy the existing locations will continue to be used to provide shelter to 1— homeless women and children. d E t v r w Q 9 Packet Pg. 113 NOTES TO FINANCIAL STATEMENTS(Continued) Note 9—Long-Term Debt—Phoenix Square The Organization entered into an agreement with Affordable Housing Solutions of San Bernardino,Inc.(Lender)to provide rehabilitation and/or permanent financing for the housing development known as Phoenix Square. As of June 30,2013,the Organization's loan balance is$1,431,442.Terms of the loan call for 3%basic interest with annual installments due June 15`h each year for the previous calendar year commencing June 15,2012.Absent prepayment acceleration,each of the annual payments due June 15,2012 through and including June 15,2067 (Maturity Date)shall be in an amount to equal fifty-two and one-half percent(52.5%)of"Residual Receipts"for the prior calendar year. Residual receipts is defined as the amount Gross Rents exceeds Operating Expenses each calendar year.Total loan payments for years ended June 30,2013 and 2012 were$0 and$0,respectively.Due to the terms of the loan,a five year maturity schedule has not been prepared. ; d Note 10—Evaluation of Subsequent Events N Management evaluated the activity of the Organization through September 18,2013,the date the financial statements were available to be issued,and concluded that no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements. m L d * * * * * * E W r O N r O N O Ar F- -a C o T v I � Q O Q O L Q r tcy r d U_ V U. d E V it Q 10 Packet Pa. 114 TIME FOR CHANGE FOUNDATION SLR V L (A Nonprofit Organization) cn L E LIJ r O N r O N FINANCIAL STATEMENTS 3 AND INDEPENDENT AUDITORS' REPORT c 0 FOR THE YEARS ENDED JUNE 30,2014 AND 2013 O LO TMI d' Q R N O Q O L Q O Ln I � N N LL V U. H r-% C d E L V SYCO Smith Marion a & Company, LLP i Packet Pg.115 TIME FOR CHANGE FOUNDATION FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS'REPORT FOR THE YEARS ENDED JUNE 30,2014 AND 2013 TABLE OF CONTENTS Page _ R INDEPENDENT AUDITORS'REPORT L 1-2 FINANCIAL INFORMATION +r d t Statements of Financial Position 3 to A v Statements of Activities 4 Statements of Cash Flows S `m E w Statements of Functional Expenses 6-7 co T 0 Notes to Financial Statements 8-11 N LO 0 N O 3 O o Ln a �a 0 a 0 CL to ui CD U) m LL U U. h _ d E t v r a SW.AD Smith Marion&Company,LLP•Certified Public Accountants Grand Terrace Office•22365 Barton Road,Suite 108,Gimnd Terrace,CA 92313•(909)825-6600 To the Board of Directors Time for Change Foundation San Bernardino,CA L C9 L INDEPENDENT AUDITORS'REPORT m N Report on the Financial Statements m We have audited the accompanying statements of financial position of Time for Change Foundation as of June 30,2014 and June 30,2013,and the related statements of activities,cash flows,and functional expenses for the years then ended E and the related notes to the financial statements. W to V- Management's Responsibility for the Financial Statements N LO Management is responsible for the preparation and fair presentation of these financial statements in accordance with o accounting principles generally accepted in the United States of America;this includes the design,implementation,and N maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from 3 material misstatement,whether due to fraud or error, I- .0 Artditors'Responsibility 0 W Our responsibility is to express an opinion on these financial statements based on our audit.We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to LO financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States. � Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial 4- statements are free of material misstatement. a An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial N statements.The procedures selected depend on the auditors'judgment,including the assessment of the risks of material 00 CL misstatement of the financial statements,whether due to fraud or error.In making those risk assessments,the auditor 0 considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to Q. design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the to effectiveness of the entity's internal control.Accordingly,we express no such opinion.An audit also includes evaluating ui the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management,as well as evaluating the overall presentation of the financial statements. vJ m LL We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. U U. H Opinion = m In our opinion,the financial statements referred to above present fairly,in all material respects,the financial position of t Time for Change Foundation as of June 30,2014 and June 30,2013,and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America. Q gWAW www.SMCoCPA.com Brentwood,,rN • Grand Terrace,CA • Lake Arrowhead,CA - Murrieta,CA - Redlands,CA Packet Pa. 117 I INDEPENDENT AUDITORS'REPORT(Continued) Report on Other Legal and Regulatory Requirements In accordance with Government Auditing Standards,we have also issued our report dated October 21,2014 on our consideration of Time for Change Foundation's internal control over financial reporting and on our tests of its compliance with certain provisions of laws,regulations,contracts and grant agreements,and other matters.The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on the internal control over financial reporting or on compliance. C That report is an integral part of an audit performed in accordance with Government Aediting Standards and should be � considered in assessing the results of our audit. L CD r d f t � 7 � Cl) a October 2 ,2014 c d CD L d E W T O N LO r O N O 3 c O U*) Q. f11 O Q O L Q r T t� U) 4) LL U ti AVWAk h c a� t v Q 2 Packet Pn_ 118 i+ 'Ln V L d cn U C d OT L E W T O N Lo T Co N O 'S N O FINANCIAL INFORMATION O Lo T w sa �a N O Q O L Q to T 1() T y d U- 0 um H c m U R r a M- AAA TIME FOR CHANGE FOUNDATION STATEMENTS OF FINANCIAL POSITION JUNE 30,2014 AND 2013 ASSETS 2014 2013 Current Assets Cash $ 521,974 $ 229,338 Accounts receivable(net) 106,092 97,533 Prepaid expenses 3,674 15,965 L Total Current Assets 631,740 342,836 L d Long-term Assets at Property and equipment(net) 1,362,003 1,401,925 y Total Long-term assets 1,362,003 1,401,925 Total Assets $ 1,993,743 $ 1,744,761 a=i rn m E W LIABILITIES AND NET ASSETS Current Liabilities N Accounts payable $ 29,307 55,174 LO Accrued expenses 43,586 15,375 N Deferred revenue 177,147 41,968 0 Total Current Liabilities 250,040 112,517 Long-term Liabilities Residual payable 27,960 - 0 tY Interest payable 117,151 - Loan payable 1,431,442 1,431,442 Total Long-term Liabilities 1,576,553 1,431,442 Total Liabilities 1,826,593 1,543,959 Q. Net Assets Unrestricted 167,150 200,802 0 Temporarily restricted - - 0 Total Net Assets 167,150 200,802 0 Q TOTAL LIABILITIES AND NET ASSETS $ 1,993,743 $ 1,744,761 cc ui Im to m U- 0 U- h c m E 0 r w Q See notes to financial statements 3 TIME FOR CHANGE FOUNDATION STATEMENTS OF ACTIVITIES FOR THE YEARS ENDED JUNE 30,2014 AND 2013 2014 2013 Temporarily Temporarily Unrestricted Restricted Total Unrestricted Restricted Total SUPPORT AND REVENUES Grants $ 1,168,559 $ - $1,168,559 $ 920,646 $ - $ 920,646 L Contributions 47,601 - 47,601 49,775 - 49,775 Special events 68,131 - 68,131 84,823 - 84,823 a; Phoenix Square 34,002 - 34,002 32,743 - 32,743 a� Inkind revenue 136,980 - 136,980 240,691 - 240,691 Other income 79,244 - 79,244 47,138 - 47,138 �+ Net assets released from restriction - - - 6,154 (6,154) - Total Support and Revenues 1,534,517 - 1,534,517 1,381,970 (6,154) 1,375,816 w EXPENSES Program services: 1,364,341 - 1,364,341 1,183,407 - 1,183,407 N Total Program Services 1,364,341 - 1,364,341 I,183,407 - 1,183,407 ;n 0 Supporting services: N Management and general 99,093 - 99,093 100,425 100,425 0 3 Fund raising 26,670 - 26,670 20,237 20,237 Total Supporting Services 125,763 - 125,763 120,662 - 120,662 0 Total Expenses 1,490,104 - 1,490,104 1,304,069 1,304,069 w Change in net assets 44,413 - 44,413 77,901 (6,154) 71,747 c LO T- Beginning net assets 200,802 - 200,802 122,901 6,154 129,055 Adjustment to beginning net assets (78,065) (78,065) Ending net assets $ 167,150 $ - $ 167,150 $ 200,802 $ - $ 200,802 rn 0 a 0 L Q. CD r LO r U) d LL U LL H c m E v to r Q See notes to financial statements 4 TIME FOR CHANGE FOUNDATION STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED JUNE 30,2014 AND 2013 NET CASH FLOWS FROM OPERATING ACTIVITIES 2014 2013 Change in Net Assets $ 44,413 $ 71,747 Adjustments to reconcile change in net assets to net cash provided by operations: Nwrcash items: � Depreciation 53,953 53,689 L Adjustment to begninning net assets (78,065) C7 (Increase)decrease in cash due to: d Accounts receivable (8,559) (10,524) Prepaid expenses 12,291 (6,984) Increase(decrease)in cash due to: >, Accounts payable (25,867) 9,172 c Accrued expenses 28,211 (1,898) Deferred revenue 135,179 (74,168) CASH PROVIDED(USED)BY OPERATING ACTIVITIES 161,556 41,034 W m 0 NET CASH FLOW FROM INVESTING ACTIVITIES N LO Property and equipment purchased (14,031) (437,875) c CASH PROVIDED(USED)BY INVESTING ACTIVITIES (14,031) (437,875) C 3 H NET CASH FLOW FROM FINANCING ACTIVITIES Loan advances-interest and residual 145,111 436,007 0 CASH PROVIDED(USED)BY FINANCING ACTIVITIES 145,111 436,007 0 Net Increase(decrease)in Cash 292,636 39,166 r Beginning cash and cash equivalents 229,338 190,172 Ending Cash and Cash Equivalents $ 521,974 $ 229,338 �a Supplemental data: 0 CL Interest paid $ 42,943 $ 14,314 0 0 L. CL m co m LL V LL r C d E Z V Q s See notes to financial statements 5 TIME FOR CHANGE FOUNDATION STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED JUNE 30,2014 Supportive Services Program Management Fund Grand Services &General Raising Total Total c EXPENSES L Salaries and wages $ 369,488 $ 41,096 $ 7,500 $ 48,596 $ 418,084 (7 Payroll taxes 32,865 3,335 750 4,085 36,950 a; Employee benefits 27,259 3,480 - 3,480 30,739 d Total payroll and related expense 429,612 47,911 8,250 56,161 485,773 N Auto 12,424 - - - 12,424 c Client support 174,430 - - - 1.74,430 Dues and subscriptions 4,142 - - - 4,142 Rent 73,483 14,063 12,493 26,556 100,039 W Repairs and maintenance 10,779 - - - 10,779 m Consultants/directors 181,552 811 - 811 182,363 0 Utilities and telephone 45,397 3,372 - 3,372 48,769 N LO Insurance 16,968 5,667 - 5,667 22,635 c Interest 42,943 - - - 42,943 N Advertising 704 2,206 613 2,8I9 3,523 C Travel 28,313 - 20 20 28,333 Training 176 - - - 176 = Office 142,087 13,227 1,609 14,836 156,923 0 Inkind expenses 136,985 - - - 136,985 Other operating expenses 10,910 11,319 3,685 15,004 25,914 c Total expenses before depreciation 881,293 50,665 18,420 69,085 950,378 Depreciation expense 53,436 517 - 517 53,953 0. TOTAL EXPENSES $ 14364,341 $ 99,093 $ 26,670 $ 125,763 $1,490,104 rn 0 CL 0 CL to Ln a, d U U. F- c m v ca w Q s See notes to financial statements 6 TIME FOR CHANGE FOUNDATION STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED JUNE 30,2013 Supportive Services Program Management Fund Grand Services &General Raising Total Total c EXPENSES L Salaries and wages $ 305,145 $ 61,181 $ 3,186 $ 64,367 $ 369,512 L Payroll taxes 30,550 4,056 213 4,269 34,819 a� Employee benefits 19,049 4,018 - 4,018 23,067 d Total payroll and related expense 354,744 69,255 3,399 72,654 427,398 Cn Auto 16,347 - - - 16,347 Client support 46,408 - - - 46,408 Dues and subscriptions 3,511 - - - 3,511 Rent 167,371 10,158 11,267 21,425 188,796 w Repairs and maintenance 7,459 69 - 69 7,528 W Consultants/directors 133,184 4,817 - 4,817 138,001 N Utilities and telephone 33,518 2,528 - 2,528 36,046 � Insurance 15,949 5,608 295 5,903 21,852 c Interest 14,314 - - - 14,314 N Advertising 29 1,669 544 2,213 2,242 O 3 Travel 11,592 316 - 316 11,908 Training 70 - - - 70 Office 81,522 2,969 3,030 5,999 87,521 0 0 Inkind expenses 229,649 229,649 Other operating expenses 14,785 2,302 1,702 4,004 18,789 c Total expenses before depreciation 775,708 30,436 16,838 47,274 822,982 r Depreciation expense 52,955 734 - 734 53,689 a TOTAL EXPENSES $ 1,183,407 $ 100,425 $ 20,237 $ 120,662 $1,304,069 Ta rn O Q O L Q to 7 Sri T tD N tU U. V tL d E t� id Q I See notes to financial statements 7 I D�n1rnF Dn i 9d 1 TIME FOR CHANGE FOUNDATION NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30,2014 AND 2013 Note I—Nature of Activities and Summary of Significant Accounting Policies Nature of Activities Time for Change Foundation is a non profit organization that provides housing and support services to low Income families in tile County of San Bernardino.Activities include:emergency shelter,permanent supportive housing,developing affordable housing,counseling,educational services,and basic needs such food,clothing,and transportation assistance. 0 Financial Statement Presentation The Organization is required to report information regarding its financial position and activities according to three classes of net assets:unrestricted net assets,temporarily restricted net assets,and permanently restricted net assets,The records of the Organization are maintained oil tile accrual basis of accounting. U Contributions Contributions received are recorded as unrestricted,temporarily restricted,or permanently restricted net assets a) E depending oil the existence or nature of any donor restrictions. LIJ Promises to Give Q Contributions received are recorded as unrestricted,temporarily restricted,or permanently restricted support, C%4 to depending oil the existence and/or nature of any donor restrictions.Donor-restricted support is reported as all increase in temporarily or permanently restricted net assets,depending oil the nature of tile restriction.When a 04 restriction expires (that is, when stipulated time restriction ends or purpose restriction is accomplished), 0 temporarily restricted net assets are reclassified to unrestricted net assets and reported in the Statement of Activities as net assets released from restrictions.For the years ended June 30,2014 and 2013,Time for Change Foundation received no contributions that were deenied to be permanently restricted support, 0 Functional Expenses Expenses are charged to each program based on direct expenditures incurred.Any program expenditures not to directly chargeable are allocated to a program based oil various direct costs related to each program.Certain other restricted programs do not receive all allocation of indirect expenses. Contributed Services The Organization does recognize any support,revenue or expense from services contributed by volunteers,If any support,revenue or expense were recorded it would be determined based oil the difference of any amount 0 paid to all individual and the comparable compensation,which would be paid to an individual if they were to 0- 0 occupy these paid positions. L_ CL Income Taxes Ln The Organization is an exempt organization for Federal Income tax purposes tinder Section 50 1(c)(3)of the Internal Revenue Code. Accordingly, there is no provision for Federal income taxes in tile accompanying financial statements. U. U In accordance with accounting standards,which provides accounting and disclosure guidance about uncertain U_ tax positions taken by a Organization,Management believes that al I of the positions taken by the Organization in its federal and state income tax returns are more likely than not to be sustained upon examination.The Organization files returns in the U.S. Federal jurisdiction and tile State of California. The Organization's E federal income tax returns for tile prior(3)tax years remain subject to examination by the Internal Revenue Service. The Organization's California income tax returns for the prior (4) tax years remain subject to examination by the Franchise Tax Board. < Estimates The preparation of financial statements in accordance with generally accepted accounting principals requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly,actual results could differ from those estimates. ­­1 M_ A- I' NOTES TO FINANCIAL STATEMENTS(Continued) Advertising The costs of non direct-response advertising are charged to expenses as incurred. Property,equipment and depreciation Donations of property and equipment are recorded as support at their estimated fair value.Such donations are reported as unrestricted support unless the donor has restricted the donated asset to a specific purpose.Assets donated with explicit restrictions regarding their use and contributions of cash that must be used to acquire ^. property and equipment are reported as restricted support. L The Organization capitalized all property and equipment acquisitions in excess of$500.Lesser amounts are expensed.Purchased property and equipment is capitalized at cost.Donations of property and equipment are recorded as support at their estimated fair value at the date of donation.Absent donor stipulations regarding s how long those donated assets must be maintained,the Organization reports expirations of donor restrictions y when the donated or acquired assets are placed in service as instructed by the donor. The Organization v reclassifies temporarily restricted net assets to unrestricted net assets at that time.Depreciation of physical O properties is calculated using the straight-line method over the estimated usefiil lives of the assets 4) L E Note 2--Property and Equipment W cc At June 30,2014 the balance of the property and equipment is as follows: N Balance at Balance at LO V- 6/30/13 Additions Deletions 6/30/14 N Assets: O Phoenix Square-Phases 1&2 $ 1,431,650 $ 6,500 $ - 1,438,150 Equipment 24,899 7,531 - 32,430 -O Vehicles 21,743 - - 21,743 Improvements 25,000 _ 25,000 0 - Total Property and Equipment 1,503,292 14,031 1,517,323 .. 0 LO Accumulated Depreciation (101,367) (53,953) - (155,320) Net Property and Equipment $ 1,401,925 $ (39,922) $ - $ 1,362,003 a Total Depreciation for the year amounted to: $ 53,953 N At June 30,2013,the balance of property and equipment was: a Balance at Balance at o 6/30/12 Additions Deletions 6/30/13 CL Assets: T7 Ln Phoenix Square $ 995,435 $ 436,215 $ - $ 1,431,650 Equipment 23,239 1,660 - 24,899 N Vehicles 21,743 - - 21,743 m Improvements 25,000 - - 25,000 U Total Property and Equipment 1,065,417 437,875 - 1,503,292 h Accumulated Depreciation (47,678) (53,689) - (101,367) 4) Net Property and Equipment $ 1,017,739 $ 384,186 $ - $ 1,401,925 t v co Total Depreciation for the year amounted to: $ 53,689 Q 9 Pa -kpf Pn 12f NOTES TO FINANCIAL STATEMENTS(Continued) Note 3—Leasehold Obligation The Organization leases its business premises from a third party landlord.During the year,the Organization entered into a new lease for an additional suite in the building. The annual renewable lease terms commence August 151 each year and ends July 315'of the following year.Total rent paid for the years ended June 30,2014 and 2013,are$39,600 and$31,401,respectively.Lease payments due within one year total$39,600. c ca Note 4—Accounts Receivable—Grants and Contracts L As of June 30,2014 and 2013,the Organization had grants receivable in the amount of$106,092 and$97,533, respectively.As of June 30,2014,the Organization determined the entire amount of the receivables to be fully t collectible;therefore,no allowance for doubtful accounts was established. N U c m Note 5—Fair Value of Financial Instruments d The following methods and assumptions were used to estimate the fair value of each class of financial W instruments: ce O Cash and cash equivalents — Fair value approximates carrying value due to the initial maturities of the 04 instruments being three months or less. c N O Note 6—Deferred Revenue -a Deferred Revenue account represents the portion of grants that are advance payments for subsequent fiscal years.As of years ended June 30,2014 and 2013,the Organization had deferred revenue of$177,147 and O $41,968,respectively. ' o 0 T Note 7—Concentration of Credit Risk for Cash Held in Bank The Organization maintains its primary operating and money market accounts with financial institutions whose ? accounts are insured by the Federal Deposit Insurance Corporation(FDIC)up to$250,000.As of years ended June 30,2014 and 2013,there was$276,581 and$0,respectively,which exceeded federally insured limits. p CL O 2 CL Note 8—Long-Term Debt—Phoenix Square m LO The Organization entered into two agreements with Affordable Housing Solutions of San Bernardino,Inc. (Lender)to provide rehabilitation and/or permanent financing for the housing development known as Phoenix y Square. LL V As of June 30,2014,the Organization's total loan balance,including interest was$1,576,553.Terms of the LL loans call for 3%basic interest with annual installments due June 15t1 each year for the previous calendaryear ~ commencing June 15,2012.Absent prepayment acceleration,each of the annual payments due June 15,2012 through and including June 15,2067(Maturity Date)shall be in an amount to equal fifty-two and one-half E percent(52.5%)and twenty-two and one-half percent(22.5%)of"Residual Receipts"for the prior calendar year.Residual receipts is defined as the amount Gross Rents exceeds Operating Expenses each calendar year. r Total loan payments for years ended June 30,2014 and 2013 were$0 for both years. See Note 10 below. Due Q to the terms of the loan,a five year maturity schedule has not been prepared. io Parlenf Pro 197 NOTES TO FINANCIAL STATEMENTS(Continued) Note 9—Adjustment to Beginning Net Assets Beginning net assets were adjusted$78,065 to recognize interest amounts due on the two loans used for the development of the Phoenix Project. Due to the dissolution of the agency that granted the loans,the City of San Bernardino Redevelopment Agency,requests made for payment amounts and payment addresses have been unsuccessful. Per review of the loan notes and other documents, an estimate of the amounts due were calculated and recognized in the current year. c L Note 10—In Kind a� The Organization received$136,480 in donated goods during the year. The goods consisted of furniture and t appliance items for Phoenix Square. to U _ O Note I1—Evaluation of Subsequent Events a� Management evaluated the activity of the Organization through October 21, 2014, the date the financial W statements were available to be issued,and concluded that no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements. c N LO r O N O 3 O O T W Q N O Q O L Q T7 U) T" co N O LL V LL t- �.i _ d t U fC Q ll Parknf Pn 19R S.F.e ATTACHME INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY P, 0. BOX 2508 CINCINNATI, OH 45201 'JAN 1 o 2008 Employer Identification Number: Date: 52-2405277 DLN: 17053342708077 TIME FOR CHANGE FOUNDATION Contact Person: 2736 BELMONT AVE STEVE D DUVALL I0# 31535 SAN BERNARDINO, CA 92407 Contact Telephone Number: (877) 829-5500 0 Public Charity Status: � 170(b)(1)(A)(vi) Dear Applicant: a� Our letter dated May 2004, stated you would be exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code, and you would E be treated as a public charity, rather than as a private foundation, during Uj an advance ruling period, r to 0 Based on the information you submitted, you are classified as a public charity LO under the Code section listed in the heading of this letter. Since your N exempt status was not under consideration, you continue to be classified as o an organization exempt from Federal income tax under section 501(c)(3) of the Code. Publication 557, Tax-Exempt Status for Your Organization, provides detailed 0 information about your rights and responsibilities as an exempt organization. You may request a copy by calling the toll-free number for forms, o LO (800) 829-3676. Information is also available on our Internet Web Site at mm.i rs,gov. w If you have general questions about exempt organizations, please call our a toll-free number shown in the heading. N Please keep this letter in your permanent records. o L Sincerely yours, CL Ui 1 N Robert Choi L) Director, Exempt Organizations F Rulings and Agreements c E a r Q i Letter 1050 (DO/CG) ATTACHM ""We ezP ,71,Wfine, Abiew ea&,71..�,F,.cz-pe» "7 r� TIME FOR CHANGE F 0 U N D A T 1 0 N 2015-2016 Board Roster Board Members C Beverly Earl Bronica Martindale Taylor Kim Carter— Founder (emeritus status), since 2002 Barbara E.Bloom,Ph.D., M&W Executive Director D<nvn Davison,M.S. P.O. Box 25040 Phone: (909) 886-2994 Kim Carter,Founder San Bernardino, CA 92406 Email: kcarter(a7timeforchangefoundation.org V Advisory Council Barbara Babcock Gloria Fisher,J.D. Beverly Earl — Board Chair, since 2008 Denise Lundy SB County Community and Emergency w Donna Ferracone,M.A'Ed' Services Department Director for Catholic Charities Erin Brinker,M.B.A, Fay Aldridge,M.S.W. P.O. Box 7213 Phone: (909) 520-0097 N Gloria Harrison San Bernardino, CA 92411 Email: bearl�ccsbriv.orq Joanne Gilbert,M.Ed. p Kent Paxton,M.P.A. N Patricia Nickols 0 Sally Morris 3 Margaret Hill Rev. Bronica Martindale Taylor— Secretary, since 2011 :0 xe;ith Kilmer N.C.A. President/Community Leader z 2204 Hanford Court Phone: (909) 649-6900 San Bernardino, CA 92411 Email: bmartindale a.dph.sbcounty.gov o LO Barbara E. Bloom Ph.D., M.S.W. — Board Member, since 2013 a Professor, Sonoma State University 1801 E Cotati Ave. Phone: (707) 778-7270 0 Rohnert Park, CA 94928 Email: bloom(asonoma.edu o L_ I a Dawn Davison, M.S.-Board Member, since 2013 T7 Retired, Warden, California Institution for Women (CIW) LO 3401 Durello Circle Phone: (951) 236-8787 Rancho Cordova, CA 95670 Email: dsdavison10(a.g mail.com U_ U_ c 1 � E I � Q P.O. Box 25040- San Bernardino, CA 92406 -Telephone: (909) 886-2994 -Facsimile: (909) 886-0218 v►vvw.Timeforchangefoundation.org Parlra4 Pn 94n ATTACHMENT 5 C FUNDING AGREEMENT BETWEEN VALLEY TRANSPORTATION SERVICES AND TIME FOR CHANGE FOUNDATION c ''Lnn V THIS AGREEMENT, is made and entered into this 17`x'day of June,2015, at Upland,California, by and between Valley Transportation Services,a non-profit corporation and Consolidated d Transportation Services Agency(hereinafter"VTrans"),and the Time for Change Foundation, a Cl) non-profit entity (hereinafter "TFCF"). c m L RECITALS E L11 to WHEREAS, in its capacity as the Consolidated Transportation Services Agency c ("CTSA")for the San Bernardino Valley, VTrans has the ability to provide local funds to other ,N entities for projects that improve mobility for persons with disabilities,and senior citizens;and N 0 WHEREAS,TFCF currently operates a transportation service for the transportation of �3 low-income families to and from evening outpatient and counseling sessions,emergency medical '15 transportation for families, and monthly rides to community health events("Shuttle Service'); o and tY 0 WHEREAS,TFCF would like to expand its current Shuttle Service to senior and LO disabled individuals and families to provide rides to and from medical services, childcare, after- hours transportation from employment opportunities,and other trips to local necessities a ("Expansion Project"), and �o WHEREAS, VTrans desires to provide funds to TFCF,on a reimbursable basis, for the c Expansion Project; and Q. to WHEREAS, the parties wish to enter into this Funding Agreement("Agreement")to r document the terms and conditions of V`rrans' funding of the Expansion Project. rn N d LL U NOW,THEREFORE,THE PARTIES AGREE AS FOLLOWS; U_ 1. Project Description; TFCF will provide all Expansion Project services,as set forth in d TFCF's Proposal, attached hereto as Exhibit A. Any proposed amendment to Exhibit A must be = agreed to in advance by the parties pursuant to a written amendment, Q 2, Time of Performance: 'Phis Agreement will commence on July 1,2015. This Agreement shall expire on June 30, 2016, unless otherwise terminated as provided for in this Agreement or extended by written agreement between the parties. 1 C 3. Funding Allt0unt: The amount to be paid to TFCF under this Agreement will not exceed Thirty-One Thousand Six Hundred Thirty Dollars ($31,630.00), unless agreed to in advance by the parties pursuant to a written amendment. In no instance will VTrans be liable for any payments or costs for work in excess of this amount, nor for any unauthorized or ineligible costs. Eligible costs shall include expenditures consistent with Measure 1. C /Lnn V 4. Payment; L m a. On a monthly basis,TFCF will provide VTrans with an invoice for reimbursement Cn pursuant to Subsections 4.b, and 4.c., below. >, U C b. Payments for operating expenses to TFCF hereunder will be made in arrears. TFCF m Will submit a detailed and properly documented invoice for reimbursement not more often than monthly, which invoice will include: (i)a description of the work w performed; and (ii)a detailed accounting of costs incurred, t° 0 N c. Payments for capital expenses, including but not limited to vehicles,may be LO requested in advance, upon presentation of a valid vendor invoice for such purchases. cow 0 d. TFCF will be notified within ten(10)business days following receipt of its invoice by 3: VTrans of any circumstances or data in TFCF's invoice that would cause withholding = of approval and subsequent payment. 'FFCF's invoice will include documentation of 0 reimbursable expenses and billed items sufficient for VTrans, in its opinion, to substantiate billings. VTrans reserves the right to withhold payment of disputed ° amounts. v e. At no time shall payments from VTrans be used to supplant or replace any finding a source currently provided to TFCF for TFCF's existing Shuttle Service. TFCF shall �a notify Trans of an 0 y y potential loss of finding for the existing Shuttle Service within 0 CL ten (10) business days of learning of the funding loss, o CL 5. Progress Reports: TFCF will provide VTrans with monthly progress reports on the T7 Project,as set forth in Exhibit A. In cooperation with VTrans,TFCF shall develop national a: ridership data reporting,mechanisms sufficient for reporting as part of the NTD(National Transit m Database)reporting system,and shall provide such data to VTrans. w v w 6. Advisory Committee Participation: TFC:Fshall attend and participate in advisory ~ committee meetings, as mutually agreed upon by VTrans and the San Bernardino Association of m Governments. E U 7. Com liance with Laws; TFCF will comply with all applicable federal,state,and local Q laws,codes, ordinances, regulations,orders,circulars,and directives, including,without limitation; (i)all regulatory requirements associated with the funding provided to TFCF for this Project,(ii)all disability laws; and (iii) non-discrimination and equal opportunity laws, Any ILI 41 2 failure by TFCF to comply with such laws may result in the termination of this Agreement or such other remedy as VTrans deems appropriate. 8. Independent Contractor: TFCF, and the agents and employees of TFCF, in the performance of this Agreement, will act as and be independent contractors, and not officers, employees,or agents of VTrans. TFCF, its officers,employees,agents,and contractors, if any, M will have no power to bind or commit VTrans to any decision or course of action,and will not represent to any.person or business that they have such power. TFCF has and will retain the right to exercise full control of the supervision of the Project,and over the employment, direction,compensation, and discharge of all persons assisting in the performance of the work funded by this Agreement, TFCF will be solely responsible for all matters relating to the m payment of its employees and contractors, including but not limited to,compliance with all laws, statutes,and regulations governing such matters. E W 9. Termination: m 0 N Ln a. VTrans may terminate this Agreement for cause by giving TFCF a notice of default 0 and intention to terminate the Agreement ("Termination Notice"). The notice will be 0 deemed served and effective for all purposes on the date it is deposited in the U.S. mail, certified, return receipt requested, addressed to TFCF at the address indicated in V Section 20 below. C b. Upon receipt of a Termination Notice, TFCF shall have 30 days ill which to cure the 0 stated violation(s) and to provide to VTrans sufficient evidence that (lie violations r have been cured. If TFCF has not cured within 30 days of such notice, or has not provided sufficient evidence of such to VTrans, the Agreement shall be terminated, a effective immediately. 'Ri 0 c. VTrans may also terminate this Agreement in the event of Measure t or federal grant 0. funding shortfall, upon 15 days written notice. Such notice will be served and a effective as set forth in Subsection 9.a., herein. o d. VTrans may also terminate this Agreement in the event of a finding shortfall for TFCF's existing Shuttle Service, or the failure to provide notice to VTrans of such y m funding shortfall, as required pursuant to section 4.e. In the event TFCF fails to L) U U. provide the notice required pursuant to section 4.e., VTrans is not required to give TFCF an Opportunity to CUM such violation. m e. If VTrans issues a Termination Notice or terminates this Agreement due to a funding s shortfall, VTrans will reimburse TFCF for work actually performed up to the Q effective date of the Termination Notice, subject to the limitations in Section 4, and less any compensation to VTrans for damages suffered as a result ofTFCF's failure to comply with the ternns of this Agreement. 3 DI hn4ni Dn f. TFCF will have the right to terminate this Agreement in the event VTrans is unable to make required payments, In such event, TFCF will provide VTrans with seven (7) days written notice of termination. The notice will be deemed served and effective on the date it is deposited in the U.S, mail, certified, return receipt requested, addressed to VTrans at the address indicated in Section 20. VTrans will make payment to TFCF C through the date of termination, subject to the provisions of Section 4 above, and less any compensation to VTrans for damages suffered as a result of TFCF's failure to a� comply with the terms ofthis Agreement. m rn 10, Assi nment: The parties understand that VTrans entered into this Agreement based on the Project proposed by TFCF. Therefore, without the prior express written consent of VTrans, a=i this Agreement is not assignable by TFCF either in whole or in part. 01 m E 11. Binding Agreement: This Agreement will be binding on the parties hereto, their assigns, W successors, administrators, executor's,and other representatives, c N LO 12.Time: Time is of the essence in this Agreement and will follow the timeline set forth in T_ 0 Exhibit A, unless modified pursuant to Section 13. N 0 13. Amendments: No alteration or variation of the terms of this Agreement will be valid H Unless made in writing and signed by the parties hereto,and no oral understanding or agreement 0 not incorporated herein, will be binding on any of the parties hereto, 0 tx 14. Contractors and Subcontractors: TFCF will be fully responsible for all work performed u by its contractors and subcontractors. VTrans reserves the right to review and approve any contract or agreement to be funded in whole or in part using funds provided under this "- Agreement in excess of$25,000, a 15. Indemnity: TFCF and VTrans are responsible for their own acts and omissions. Further, 0 0 a each party agrees to indemnify, defend, and hold harmless the other party, its governing body, 0 officers, employees, and agents from and against any and all actions, claims, demands, losses, co damages, liabilities, costs,and expenses, including reasonable attorney's fees and costs, resulting LO from the negligent acts or omissions or willful misconduct of the indemnifying party. The provisions of this Section will survive the expiration, termination, or assignment of this °' Agreement, u- U LL 16. Insurance Requirements: TFCF hereby warrants that it carries and shall maintain, in full force and effect during the full term of this Agreement and any extensions to this Agreement,the a� following described insurance coverage: v Q a Dmrlrnt Drs VIA POLICY MINIMUM LIMITS OF LIABII.,II'TI., (1) Workers'Compensation, Gnployer's­ Statutory requirements for Workers' Liability, Compensation,$1,000,000 Employer's Liability. (2) Comprehensive Automobile: Bodily Injury/Property Damage$2,000,000 C7 Insurance Services Office, form#CA • each accident. m 0001 covering Automobile Liability,code 1 (any auto), (3) General Liability; Insurance Services $1,000,000 per occurrence. If Commercial a� Office Commercial General Liability General Liability Insurance or other form d coverage(occurrence form #CG with a general aggregate limit,such limit shall w 0001)• x apply separately to this Project or the general to aggregate limit shall be twice the required C14 LO occurrence limit. 0 O 3 a. Deductibles and Self-insured, Retentions: Any deductibles or self-insured retentions in excess of$5,000 must be declared to and approved by VTrans, O b• Required Provisions: The general liability and automobile liability policies are to c contain,or be endorsed to contain,the following provisions: v v (1) For any claims related to this Agreement, TFCF's insurance coverage shall be primary insurance as respects VTrans, its directors, officers, employees and agents, Any insurance or self-insurance maintained by c VTrans, its directors, officers, employees or agents shall be in excess of CL TFCF's insurance and shall not contribute to it. a (0 (2) Any failure by TFCF to comply with reporting or other provisions of the LO policies including breaches of warrants shall not affect coverage provided to VTrans, its directors,officers,employees or agents, u. V (3) TFCF's insurance shall apply separately to each insured against whom ~ claim is made or suit is brought, except with respect to the limits of the insurer's liability. m E t (4) Each insurance policy required by this Agreement shall be endorsed to state that coverage shall not be suspended, voided, canceled by either Q party, reduced in coverage or in limits except after thirty (30) days' prior c written notice by certified mail, return receipt requested, has been given to VTrans. C. Acceptability of Insurers: Insurance is to be placed with insurers with a current A.M. Best's rating of no less than A: VI1, unless otherwise approved by VTrans. R d. Certificate of Insurance and Additional Insured Requirement: TFCF shall furnish to VTrans an original Certificate of Insurance on a standard ACORD form, or °: other form acceptable to VTrans, substantiating the required coverages and limits set forth above and also containing the following: N U c (1) Thirty (30) days prior written notice to VTrans of the cancellation, non- a� renewal, or reduction in coverage of any policy listed on the Certificate; and E W (2) The following statement with respect to the Commercial General Liability N policy: "VTrans and its directors, officers, employees and agents, are made additional insureds, but only insofar as the operations under this c°.r Agreement are concerned." o 3 C. Certified Copies of Policies: Upon request by VTrans, TFCF shall immediately = furnish a complete copy of any policy required hereunder, including all c endorsements, with said copy certified by the insurance company to be a true and correct copy of the original policy. LO f. TFCF's Responsibility: Nothing herein shall be construed as limiting in any way the extent to which TFCF may be held responsible for damages resulting from a TFCF's operations, acts, omissions, or negligence. Insurance coverage obtained in the minimum amounts specified above shall not relieve TFCF of liability in W 0 CL excess of such minimum coverage, nor shall it preclude VTrans from taking other a actions available to it under this Agreement or by law, including but not limited co to,actions pursuant to TFCF's indemnity obligations. LO 17.Audit: An independent auditor shall audit TFCF's use of Project funds no less than m annually. TFCF agrees to supply VTrans with a copy of any audit of Project related activities U_ performed. U U. F- 18.Retention and Inspection of Records = m E a. TFCF, including any contractors or subcontractors, will retain all driver training records and vehicle maintenance and safety records. Q b. VTrans or its designee will have the right to review, obtain,copy, and audit all books, records, computer records, accounts, documentation and any other materials 6 pertaining to performance of this Agreement (collectively "Records"), including any Records in the possession of any contractors or subcontractors, TFCF agrees to provide VTrans or its designee with any relevant information requested and will permit VTrans or its designees access to its premises, upon reasonable notice, during normal business hours, for the purpose of interviewing employees and inspecting and copying such Records for the purpose of determining compliance with any applicable federal and state laws and regulations. a� c. TFCF further agrees to maintain all Project Records for a period of four (4) years N after final payment under the Agreement or four (4) years from the conclusion or resolution of any and all audits or litigation relevant to this Agreement and any amendments, whichever is later. If so directed by VTrans upon expiration of this Agreement, the TFCF will cause all Records relevant to the Project to be delivered to E VTrans as depository. W 0 19.Signs: TFCF will include the VTrans logo and/or Measure I signage on Project related ,` marketing materials and on vehicles operated with VTrans finding, including: N a. Vehicles purchased or operated with Measure I funds shall display signs clearly visible to riders indicating the vehicle is funded in part through Measure I funding, 0 b. Capital projects constructed by Entity using Measure I funds shall also have tY Measure I signage approved by SANBAG's Executive Director. 0 LO f. Signage must conform with approved Measure I signage and be approved by I VTrans. a 20. Project Managers: VTrans' Project Manager for this Agreement is Beth Kranda, unless o VTrans otherwise informs TFCF. With the exception of notice of termination sent by certified c mail pursuant to Section 9 above, any notice, report, or other communication required by this Q' cfl Agreement will be mailed by first-class mail to the VTrans Project Manager at the following address: rn Valley Transportation Services LL Chief Executive Officer V u_ 299 W. Foothill Blvd, Ste. 202 Upland, CA 91786 m E t TFCF's Project Manager for this Agreement is Eula Charles, With the exception of notice of termination sent by certified mail pursuant to Section 9 above, any notice, report, or other Q communication to TFCF required by this Agreement will be mailed by first-class mail to: Eula Charles it 7 S.F.e Time for Change Foundation P.O. Box 25040 San Bernardino, CA 92406 21. Waivers: No waiver of any breach of this Agreement will be held to be a waiver of any L prior or subsequent breach. The failure of VTrans to enforce at any time the provisions of this Agreement or to require at any time performance by the TFCF of these provisions, will in no way be construed to be a waiver of such provisions nor to affect the validity of this Agreement or the right of VTrans to enforce these provisions, l c 22.Litigation: TFCF will notify VTrans immediately of any claim or action undertaken by it or against it that affects or may affect this Agreement or VTrans, and will take such action with respect to the claim or action as is consistent with the terms of this Agreement and the interests w of VTrans, co c N 23.Non-Liability of VTrans: VTrans shall not be liable to TFCF or any third party for any L' claim for loss of profits or consequential damages. Further, VTrans shall not be liable to TFCF c°.r or any third party for any loss, cost, claim or damage, either direct or consequential, allegedly ° arising from a delay in performance or failure to perform under this Agreement. t3 24.Costs and Attorneys' Fees: if either party commences any legal action against the other 0 party arising out of this Agreement or the performance thereof, the prevailing party in such action may recover its reasonable litigation expenses, including court costs, expert witness fees, o uO discovery expenses, and reasonable attorneys' fees. 25. Governing Law and Choice of Forum: This Agreement will be administered and interpreted under California law as if written by both parties. Any litigation arising from this N Agreement will be brought in the Superior Court of San Bernardino County, 0Q 0 26. lnte ration: This Agreement represents the entire understanding of VTrans and TFCF as cfl to those matters contained herein and Supersedes all prior negotiations, representations, or LO agreements, both written and oral. This Agreement may not be modified or altered except in cn accordance with Section 13. m U_ U 27. Severabilitv: if any term or provision of this Agreement or the application thereof to any H person or circturnstance will, to any extent, be invalid or unenforceable, the remainder of this Agreement, or the application of such term or provision to persons or circumstances other than d those to which it is invalid or unenforceable, will not be affected thereby, and each term and Provision of this Agreement will be valid and will be enforced to the fullest extent permitted by law, unless the exclusion of such term or• provision, or the application of such term or provision, Q would result in such a material change so as to cause completion of the obligations contemplated herein to be unreasonable. 28.Headings: The headings of the various sections of this Agreement are intended solely for convenience of reference and are not intended to explain, modify, or place any interpretation upon any of the provisions of this Agreement. 29.Authority: Each person signing this Agreement on behalf of a party hereby certifies, represents, and warrants that he or she has the authority to bind that party to the terms and conditions of this Agreement. L 30.Ownership,• Permission: VTrans represents and warrants that all materials used in the performance of the Project work, including, without limitation, all computer software materials and all written materials, are either produced and owned by TFCF or that all required permissions and license agreements have been obtained and paid for by TFCF. TFCF will a� defend, indemnify and hold harmless VTrans and its directors, officers, employees, and agents E from any claim, loss,damage,cost, liability,or expense to the extent of any violation or falsity of to the foregoing representation and warranty. c LO N 31.Counterparts: This Agreement may be executed in multiple counterparts, each of which o will constitute an original, and all of which taken together will constitute one and the same N 0 instrument. 3 a 32. Press Releases: TFCF will obtain VTrans'prior written approval of any press releases, or 3 other public outreach materials, that include any reference to VTrans or depiction of the VTrans �o logo. 0 U') T 4� Q 0 C. 0 L Q. r LO r QD LL V LL F- E Z V R r.. r Q 9' IN WITNESS WHEREOF, the PARTIES hereto have executed this Agreement,as of the date first appearing above. By: _ } L Sam SpagnoIo rrn Carter Valley Transpor ation ervices 'Time for Change Foundation N u d Approved as to form: E LU V cans L al Co isel TFCF Legal Counsel N Ln o N O Cw 3 H c 0 an w Z a O a O L a to Sri rn N d LL V LL _ N E V R r Q 10 lAn EXHIBIT A BACKGROUND Currently, in the City of San Bernardino,Time for Change Foundation is only able to provide transportation 2 days per week to evening outpatient and counseling sessions,emergency medical transportation for families and monthly rides to community health events. Currently we serve 50 low-income families. rn PROJECT DESCRIPTION U m ai L Time for Change Foundation seeks to expand its transportation services to include senior and E disabled individuals and families by increasing the number of people and the services we offer. co r 0 Expanded Services would include: N LO • Transports for doctor appointments for mothers and children o N • transports Childcare 0 3 • After-hour transportation from employment ~ • Assisting with discharge transportation planning from institutions(hospitals, prisons) • Job search and interview transportation to achieve multiple destinations in one day • Transportation far children learning activities c • Transportation for grocery store trips • Transportation for evening financial education and money management classes • t Transportation for daily mental health counseling sessions � Additionally,Time for Change Foundation would be able to expand our family reunification c° services to include visits outside of the city. We propose to serve an additional 25 Families 0 a 0 CL Oru•request is to match our Current grant aruUor expand our current budget to serve more ce clients and provide more services: ai •13urlget Other Sources V-trans Request m LL Drive 2.00 FTE($33,000) + Driver.50 FTE ($16,500)+ Driver.50 FTE($16,500)-+- b U. enefits x722%($7,260) benefits @22%($3,630) benefits rr 22%($3,630) =$40,260 =$20,130) =$20,130) z Bus Passes $6,480 $6,000 Fuel$7,800 $6,800 $1,000 11 Maintenance$5,000 $4,000 $1,000 Insurance(2-Van$4,577 yr. $8,077 $3,500 &Liability$ 7,000 yr.) Total $45,487 _ $31,630 L L TFCF RESPONSIBILITIES rn TFCF will provide Project services, including but not limited to: _ w 1. TFCF will provide expanded cub-to-curb shuttle services,as described above. E E III 2. TFCF will account for all fin}ding received from VTrans in an agreed upon format. to Monthly financial reports on the Project, including year-to-date expenses,will also be N provided. LO r O N 3. TFCF will provide monthly progress reports on the Project, including but not limited to: monthly ridership numbers,trips provided,cost per trip, monthly expenses,project milestones, and/or any other data deemed mutually beneficial, 4, TFCF will screen all clients transported through the Project to determine eligibility for Orn nitrans' ADA Access and will assist with obtaining ADA certification(gathering and o reporting all demographic information concerning disability,age and income), as r applicable, d 5.TFCF will ensure that all clients transported through the Project have a qualifying disabling condition under the Americans with Disabilities Act. "Disabling condition"is c defined, for the purpose of this agreement,as a mental health condition and/or a a substance abuse disorder for which the client has previously participated or is currently participating in a rehabilitation program. CL to LO a� a�V- U- L) U- h .v _ d E L 0 w Q #Y�YYYr1iYi�Y PROJECT MILESTONES AND DELIVERABLES TFCF will attain the following Quarterly Milestones and Annual Deliverables for 25 Families. SERVICES MILESTONES DELIVERABLES c (QUARTERLY) (ANNUAL) `Transports far doctor appoinhnents for mothers and 13 52 children � Childcare trans orts - 13°-- — $2 Af}er-hour transportation from employment 6 t 24 U) Assisting with discharge transportation planning from 6 hos itals 25 institutions = (hospitals,, prisons) m L Job search and interview transportation to achieve 18 72 E multiple destinations•in one day w Transportation for children learning activities 6 `- 24 0 Trans ortation for rocery store Trips 13 52 N Transportation for evening financial education and 13 CD -- 52 c money management classes 04 Transportation for daily mental health cotmseling 12 qg ° sessions 0 PERFORMANCE CRITERIA LO o Project performance will be evaluated annually,or more frequently as determined by VTrans. If participation in the Project is significantly less than anticipated by VTrans and TFCF, or if VTrans determines that the quality of performance by TFCF is insufficient,as determined by a VTrans, VTrans may modify this Exhibit A,or terminate this Agreement as provided in Section 4 herein. v► 0 0. 0 L CL r Ln d ♦U. � V U. Y _ d E t V r Q 13 A..Y_.1'11� J•A 3 , San Manuel Band of Mission Indians {- f',Ofi_l 9, 2015 Ms. Kim Carter Executive Director Time for Change Foundation P.O. Box 25040 c ca San Bernardino, CA 92406 L Re: Charitable Donation a� Dear Ms. Carter, N On behalf of San Manuel Band of Mission Indians("Tribe"), we want to thank you and a, your organization for the programs and services you provide to our community. m E We are pleased to inform you that a donation in the amount of$98,600.00 has been W approved to support your efforts. By accepting this charitable donation ("Grant")from c the Tribe, Time for Change Foundation ("Grantee")agrees to abide by the following terms and conditions: o N I. GRANTEE'S STATUS ° 3 The Grantee warrants and represents that it is a public school, Tribal or other E- government entity, or tax-exempt organization under Section 501(c)(3)of the Internal Revenue Code of 1986, as amended (the"Code"), and is not a private foundation as o defined in Section 509(x)of the Code. The Grantee has provided the Tribe with a copy of IRS determination letter(s)evidencing its status as an eligible recipient and warrants o and represents that such determination letter(s)are currently in full force and effect. "' Regardless of the Grantee's current tax status, the Grantee will notify the Tribe immediately of any actual or proposed change in tax status. a If. PURPOSE AND AMOUNT OF GRANT Z The Tribe's donation is made only for the specific charitable purposes requested by you a in your proposal to us and as described in this letter. The Grant may not be used for any o other purpose without prior written approval from the Tribe. Q- co Full payment of the $98,600.00 is enclosed for the following purpose(s) N 1. Ninety Eight Thousand Six Hundred Dollars ($98,600.00)to support Time for m Change and their programs with the cost of a case manager, a housing v coordinator, housing subsidies and utility assistance, u- During the Execution Period (as defined below) the Grantee will accomplish the following: E U fC 1. Provide housing to homeless women and children in San Bernardino County Q 2. Provide approximately 50 women and 40 children with basic need items 3. Provide approximately 50 women therapy to address trauma-related factors _ that present barriers to maintaining permanent housing 4. Provide approximately 50 women case management 26569 Community C'ef ter Drive ® 'IfigFzfartrf, Cry Office: (909) 864-8933 ® FAX: (909)864-3370 I Packet Pa_ 1AA e, 5. Approximately 40 women will complete the shelter program and move directly into the Grantee's Homes of Hope permanent supportive housing program. III. PERIOD OF GRANT The Grant will be applied for projects executed during the 12-month period following this +, date of this letter("Execution Period"), unless otherwise agreed upon,in writing by the Tribe. No applications for new support will be accepted from the Grantee until the conclusion of the Execution Period in compliance with Section II above. a� IV. EXPENDITURE OF GRANT FUNDS 1. Use of Funds. Grantee will spend the Grant only for the purposes described = in this letter. °' 2. Prohibited Uses. Grantee will not use any of the Grant in a manner `m inconsistent with Section 501(c)(3)of the Code, including: E w a. carrying on propaganda, or otherwise attempting to, influence ce legislation; o b. influencing the outcome of any specific public election; LO c. carrying on, directly or indirectly, any voter registration drive; c d. inducing or encouraging violations of law or public policy,or N e. causing any private inurement or improper private benefit to occur. 3 3. Payment of Funds to Related Parties of the Tribe. No part of this Grant may be paid to any director, officer,employee or citizen (or their family c members)of the Tribe for any purpose. o V. RECORDS AUDITS SITE VISITS. The Grant will be accounted for separately in o the Grantee's books and records. A systematic accounting record shall be kept by the Grantee of the receipt and disbursement of the Grant. The Grantee will retain original �- substantiating documents related to restricted Grant expenditures and make these a records available for the Tribe's review upon request. Grantee will be responsible for maintaining adequate financial records pertaining to the Grant. The Tribe,or its U) designated representative, reserves the right to conduct a site visit and/or audit o Grantee's books and records relating to the expenditure of the Grant. o n. VI. REPORTS. The Grantee will submit a written final report to the Tribe at the `1° conclusion of the Execution.Period or more frequently if the Tribe so desires. Such LO written reports will describe in detail the expenditures and the use of the Grant, compliance with the terms of the Grant, and the progress made by the Grantee toward achieving the purposes for which the Grant was made. Please do not complete or v submit a report until you have received the report template from our office. This UL template will be emailed to the Primary Contact listed in your grant application. Should this contact information change during the course of the Execution Period, please notify our office immediately. E VII. LICENSING AND CREDENTIALS. The Grantee will maintain, in full force and Q effect, all required governmental or professional licenses and credentials for itself, its facilities,and for its employees and all other persons engaged in work in conjunction with the Grant. Page 2 of 5 VIII. MANAGEMENT AND ORGANIZATIONAL CHANGES. The Grantee will provide immediate written notice to the Tribe if significant changes or events occur during the Execution Period which could potentially impact the progress or outcome of the Grant, including,without limitation, changes in the Grantee's management personnel or losses of funding from any other sources. IX. TRIBE LETTERHEAD AND LOGO. 1. If the Tribe consents in writing to the Grantee's use of the Tribe's name or logo (collectively, its "Marks"), the Grantee acknowledges and agrees that the Tribe is the owner of all right, title and interest in and to the Tribe's Marks and that the Grantee's use of the Marks pursuant to this letter inures to the benefit N of the Tribe. Such written consent by the Tribe, if actually given, would constitute a non-exclusive and non-transferable license, without the right to sublicense, to use the Marks solely in connection with providing recognition of a, the Grant pursuant to this letter. The Grantee will have no rights in or to the Marks, except as expressly granted herein. The Tribe expressly reserves to itself E UJ all rights in and to the Marks not expressly granted to the Grantee pursuant to co this letter.The manner and use of the Marks will comply with all federal and state o laws pertaining to trade-names, trademarks and service marks in force at any LO 1 time and will clearly indicate the Tribe's ownership of the Marks as requested and c approved by the Tribe. N 0 3 2. All uses of the Marks by the Grantee are subject to the prior written approval of the Tribe through its Executive Director of the Office of Public Affairs. c The Grantee will submit to Tribe for approval, at least ten (10)business days o prior to its intended first use, all materials which contain the Marks (whether in print media, direct mail, television, radio, internet, email, billboard or in any other o form, media or channel). The Tribe will have the right to review and approve any copy containing reference to the Tribe or including the Marks prior to its use by the Grantee. The Tribe will use its reasonable efforts to promptly review materials -3 sent by the Grantee for approval and will not unreasonably withhold or delay its approval, In no event will the Grantee make any unapproved changes to the Marks. 0 0 L X. SELECTION OF SUBGRANTEES. With regard to the selection of any subgrantees a to carry out the purposes of this Grant, the Grantee retains full discretion and control over the selection process, acting completely independently of the Tribe. There is no LO agreement, written or oral, by which Tribe may cause Grantee to choose any particular N' subgrantee. UL U XI. NO AGENCY. The Grantee is solely responsible for all activities supported by the Grant, the content of any product created with the Grant, and the manner in which any such product may be disseminated. This letter will not create any agency relationship, ai partnership, or joint venture between the parties, and the Grantee will make no such E representation to anyone. U r ' XII. NO WAIVERS. The failure of the Tribe to exercise any of its rights hereunder will not a be deemed to be a waiver of such rights. Page 3 of 5 • .. .... 5.F.e XIII. NO FURTHER OBLIGATIONS BY THE TRIBE. The Grant is made with the understanding that the Tribe has no obligation to provide other or additional support or grants to the Grantee. XIV. REMEDIES. If the Tribe determines, in its reasonable discretion, that the Grantee has substantially violated or failed to carry out any provision hereof , including but not limited to failure to submit reports when due, the Tribe may, in addition to any other legal remedies it may have, refuse to make any further grant payments to the Grantee hereunder or any other grant agreement, and the Tribe may demand the return of all or part of the Grant funds not properly spent or committed to third parties, which the = Grantee will immediately repay to the Tribe. The Tribe may also avail itself of any other remedies available at law. U C XV.WAIVER OF CLAIMS AND INDEMNIFICATION. The Grantee waives any and all aD claims and recourse against the Tribe, including the right of contribution for loss or a) damages to persons or property arising from, growing out of, or in any way connected E with or incidental to fulfillment of the terms and conditions specified herein. Additionally,. to the Grantee will indemnify, defend, protect and hold the Tribe and its officers, managers, c members, employees, agents and representatives, harmless from any cost, expense, N claim, demand, liability and/or damage, including reasonable attorney's fees and costs, c by any third party arising out of or in connection with, in whole or in part, performance N of the Tribe's obligations pursuant to this letter. 3 XVI. ENTIRE AGREEMENT. This letter is the entire agreement between the parties I- J /—N hereto with respect to the subject matter hereof and supersedes all prior and o contemporaneous oral, written and other agreements between the parties. Nothing 1= contained herein will be construed as a waiver of the Tribe's immunity from unconsented c suit. `O T As noted, our charitable giving guidelines require that we receive a final report from your organization. At the end of the Execution Period, you will receive notification detailing the instructions for submitting your report. If you have any questions regarding the N Grant, or do not receive this notification, please contact your assigned Program Officer, a Mindy Silva, at(909)864-8933. o L Q The Tribe is pleased to have the opportunity to support your valuable work. We extend to our best wishes to you for continued success and look forward to hearing about your Uli accomplishments in the coming year. N d U- 0 T U- Sincerely E t Ken Ramirez Business Committee Secretary a KR: ms Enclosure: donation check Page 4 of 5 i the WO M ENS 300 Frank Ogawa Plaza,Suite 420 FOUNDATION Oakland,CA 94612 510.740.2 500 of CALIFORNIA www.womensfoundca.org c to ,LR V L i+ March 27,2015 a c Ms.Kim Carter ° Executive Director L m Time for Change Foundation E P,O, Box 2.5040 ul San Bernardino,CA 92406 ° 0 N tt) r Dear Ms.Carter: ° N O The Women's Foundation of California is pleased to announce an award to Time for Change Foundation in support of your participation in the Inland Valley Civic Engagement Capacity Building Project.Your -a organization will receive a general operating grant of$50,000, 0 Please review the enclosed Grant Agreement,and verify that all of the information contained is accurate,Si en, date and email the original rg ant agreement to jaintic@womensfoundca,org by April 3 2015, Please also keep the original award letter and a copy of the signed grant agreement for your files, If you have any questions please contact Jaimi Cortes,Grants Manager at 510-740-2500. a Congratulations and we look forward to hearing how your work progresses! y 0 CL Sincer y, ° Ln Nikole Collins-Pun c Vice President of Programs 0 U. U LL H c m E t v Q , W THE CALIFORNIA Wellness FOUNDATION promoting equity,advocacy and access January 26, 2015 Ms. Kim Carter L Executive Director L Time For Change Foundation P 0 BOX 25040 s V) San Bernardino, CA 92406 U C RE: Grant#2014-233 L Dear Ms. Carter: E W co In accordance with our grant agreement, I am pleased to forward a check for $100,000 as payment in c full to Time For Change Foundation for project support `= g p pport to increase employment opportunities and V_ improve health outcomes for formerly incarcerated women in San Bernardino County and participate o in the planning process for the Re-Entry Women and Employment Initiative. `0 0 3 As part of your grant agreement, you will need to submit progress and final reports online through Cal ~ Wellness' Grants Portal. The purpose of these reports is to inform us about lessons learned, any challenges you experience during the course of the grant and your progress toward achieving your �° grant's objectives.These objectives are listed in your grant agreement letter and are provided below: c LO • Provide intensive employment-related case management and services for a minimum of 35 T_ unduplicated formerly incarcerated women annually, • Inform policymakers about the employment barriers and needs of formerly incarcerated women. i 1n • Participate in the planning process for Cal Wellness' Re-Entry Women and Employment oa Initiative, ° Iz You will also need to provide an accounting of how your grant funds have been expended to date. P LO lease make a note of the reports' due dates below: 1/31/2016 Narrative Progress Report rn U_ 1/31/2016 Financial Progress Report V 1/31/2017 Narrative Final Report 1/31/2017 Financial Final Report m E More details on how to access and submit the reports through the Grants Portal will be available soon. If you have questions about these reporting requirements, please do not hesitate to call. Q (a .org 6320 Canoga Avenue,Suite 1700 !, Woodland Hills,CA 91367 I Phone:(818)702-1900 575 Market Street,sidle 1850 San Francisco,CA 94105 i Phone:;415)908-3000 D....1...♦ D.. 4 AA 5.F.e S The California Wellness Foundation values its relationship with Time For Change Foundation. I look forward to hearing about your progress during the course of the grant and receiving a comprehensive overview of your experiences when the grant is completed. Sincer ly, c 'L^ V Crysta D. Crawford Program Director t U _ N 87 Enclosure u E w 0 N LO r O N O 3 O e! 0 V) a 0 a O L Q. r LO r U) d LL U U- _ d E v r w Q S.F.e ATTACHMENT 6 1 1� 1 TIME FOR CHANGE F O U N D A T I O N C —_ cc rLn V COST ALLOCATION PLAIN U C Time for Change Foundation(EIN: 52-2405277) a� m E P. O. Box 25040 w to T San Bernardino, CA 92406-0640 N LO Tel. (909)886-2994, Fax(909)886-0218 N 0 3 Contact Person(s): Kim Carter, Executive Director Email: KCarter @timeforchangefoundation.org F' C 0 Ricardo Forbes, Health&Grants Manager Email: RForbes @timeforchangefoundation.org 0 o LO T INTRODUCTION � a Time for Change Foundation is a non-profit located in San Bernardino, California.The non-profit administers a variety of programs funded by Federal, State, and Local agencies. These programs include Emergency Shelter 00 and Permanent Housing programs, Social Service programs, Self-Sufficiency programs, Evidence-Based 0 a Training programs, Employment-Readiness programs and Leadership Development programs. to Sri COST ALLOCATION METHODOLOGY a� N GT This Cost Allocation Plan covers the period beginning July 1, 2015 and ending June 30, 2018. This proposal is V based on the non-profit's actual costs reconcilable to the audited financial statements for its fiscal year ending H June 30, 2015. The plan is consistent with the directives outlined in OMB Circular A-122. The status of our cost allocation plan is as follows: E E U Non-profit Organization maintains adequate internal controls to insure that no cost is charged both directly and indirectly to Federal contracts or grants. Q 1 TFCF 9/17/2015 S.F.e r n ALI- TIME FOR CHANGE F O U N D A T I O N DIRECT COSTS rLn V Direct costs are costs that can be identified specifically with a project and therefore are charged to that project. °r The accounting system records these costs as they are incurred within the series of accounts assigned for that purpose. Further distribution is not required. N U C INDIRECT COSTS L W Indirect costs are costs incurred for common or joint objectives and therefore cannot be readily and specifically w identified with a particular project or activity. Indirect costs are(please select one): 0 N ■ N N O E- (a) Direct charged to all programs and grants, or -� Air A c D 0 LO r d' (b) Grouped into common pool(s) and then distributed to benefiting activities by a cost a allocation process. ❑ N O Q O L CL to T7 LO (c) None of the above. Indirect costs are N O COST POOL AND BASE FOR DISTRIBUTION U. U U_ H The non-profit has created an Administrative Services (Indirect) Pool consisting of salaries, fringe benefits, and other costs. The Administrative Services (Indirect) Pool is charged with all the indirect costs as defined above. E The pool is distributed to the various program activities on the basis of direct salaries, including vacation, holiday, and sick pay; direct salaries and wages, including fringe benefits. Each category of non-salary expenditures has been analyzed based on the facts, and the Elements of Cost (Schedule A) explains the Q allocation between the Direct and Administrative Services (Indirect)Costs. SUPPORTING FINANCIAL STATEMENTS,SUMMARY SCHEDULE AND UNALLOWABLE COSTS The complete copy of the audited financial statements is submitted with the proposal submission. 2 TFCF 9/17/2015 TIME FOR CHANGE F 0 U N D A T 1 0 N y The Schedule of Total Expenditures (Schedule B) contained in this proposal agrees with the non-profit's = L audit report, Statement of Functional Expenses. L Q� it Unallowable and Excludable Costs —The following costs have been excluded from the allocation process: bad debt, Interest, Fundraising, Advertising and Depreciation. to U C DESCRIPTION OF ACCOUNTING SYSTEM 0 L The Time for Change Foundation uses a modified accrual] system of accounting. Under the [modified accrual] w basis of accounting, revenues are recognized when susceptible to accrual (i.e. when they became both `° measureable and available). "Measurable" means the amount of the transaction can be determined, and N "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of `r' 0 the current period. A one-year availability period is used for revenue recognition for all federally-funded N 0 revenue. Expenditures are recorded when the related liability is incurred. 13 v We have not made any significant changes during the proposal fiscal year(1)to our accounting system, or(2)to 0 the definition or to the accounting treatment of any expense category 0 INDIRECT SALARIES r w Listed below are the positions, functions, and actual salaries for the people who comprise the Administrative Services(Indirect) Pool. These positions are charged the applicable percentage to Administrative Services. rn 0 CL Position and%Indirect Function Salary 0 CL W V7 Sri T_ Executive Director(25%) General Management $25,000 N d tl U ILL Director of Communications(30%) General Management $12,000 ~ Y _ D E Accountant/HR(10%) Accounting/HR $4,096 R r Total Administrative Services(Indirect)Pool Salaries: $41,096 Q 3 TFCF 9/17/2015 - I TIME FOR CHANGE F 0 U N D A T 1 0 N :r INDIRECT FRINGE BENEFITS Fringe benefits associated with the positions within the Administrative Services(Indirect) Pool are as follows: L d.+ Payroll taxes: ua U C d FICA $3,144 E W 0 State Unemployment $191 c14 LO 0 N O Health Insurance $3,480 I— TOTAL $6,815 0 ff -3 0 0 LO T The non-profit's fringe benefit policies should be included with initial proposal submission and only when a updated thereafter. N 0 SCHEDULE OF FINANCIAL ASSISTANCE o L Q. See Schedule C. t° Sri r ORGANIZATION CHART a� U_ See Schedule D U_ COST ALLOCATION PLAN CERTIFICATION cOi E t See Attachments A 0 Q 4 TFCF9/17/2015 NEI JOO TIME FOR CHANGE F O U N D A T I O N Schedule A—Elements of Cost R L Elements of Cost Methodology of Allocation ar m A Auto Direct cost = d L P W Client Support Direct cost T" O N r Due and Subscriptions Direct cost N O 3 Rent Actual usage-Fundraise Disallowed O W O LO Repairs and Maintenance Direct cost T_ sZ Consultants/directors Actual usage rn O Q O L Q. Utilities and Telephone Actual usage U-i T U) Insurance Actual usage u. U LL f— c Interest Unallowable d E t v R r .r Q Advertising Unallowable Travel Actual usage-Fundraiser Disallowed 5 TFCF 9/17/2015 Dnrrlirat Dn 1 r.9• If r _ L_) TIME FOR CHANGE F 0 U N D A T t 0 N :r C RS tLR V Training Actual usage L m Y d fn Office Actual usage-Fundraise Disallowed v d L E In-Kind Expenses Direct cost W v, 0 N LO Other operating expenses Actual usage-Fundraise Disallowed c N O 3 h Renovations and improvements Direct cost = O Q' Allocation of costs should be accomplished on a cost benefit basis. Also, include explanatory information for o LO individual cost elements as shown above. T_ a N O 0L O L Q W r LO r U_ U LL N Y E Y Y Q 6 TFCF 9/17/2015 a 00v o Ln Lni m 00 Ln m o0 v LL W D � z 'L^ V L 4) 01 (n 0) �T l.l} O N i+ lz M a Ql w cT 00 w .O O O c�D h 6 1-1 u1 V n m-1 V d to cl' c-1 >% W � � Q L H Q W Ln T Q O Ln 00 CI' O 11'S t-i 0 w n to w M 00 G l R 00 ": 1 T co cn n o -4 00 d m rn O w i n v N 1.1 ih rIf ~ 3 a 'O l7 C 0 a 0 O LO T o o O o v o Ln Ln rn v- Ln a3 Ln p. Z Q N v g 3 'A to L o n 0 Q Q O LO T o v v o Lf) Lt) om L LA d' lD o 01 lD V O lD T aH � N n 0 N m N z 1n n m + Ln o -1 z 2 t � � ti m z W z a W U- LA vii X w w C N (A t wz V C /�.. Z h N w o pxp d_ Q F O co u LL 0 u Q N f° Q Sn c M LLZ z .0 Ln m w o CD p +� ° u w c v v c a 1n LL H Q V M w 0 Ln N N H tD M (A t/} t/} V? H t4 0 LL t5 0 Z kn L L Ol 0q. H tD 't O to h N' tD O 00 O O N O m h N h m � H A H U V C uJ uj 0 L ~ E O W f T- 'n r H O CV Q1 h 00 M O ul M 00 h H H co H O 0) 00 Qt H LO V h N cD O' 00 O O 0) O CA: cmI h N h m N H v w LL O ~ 3 � c a � O LO T d N O M Ln \ w 00 h Oi L'f -a m fl I N I f Q W a H O 00 Q a = o CL T �t oo rn h o 00 m v m Ln ui h m h N O w 00 co [t H r w Un rn sn H 10 m m m V UJ q Z z m m v� v �t y W H H H m Z Q Z uj LL L N X h W r C d E t wz c v .�..� O ,n o s Q 4— aui no �- 0 `- ai c LL Rate C m Gay v � _ m u w CL A z 5 z ° c b0 O � v -0 w 7 m C N c L c O) wa c _ � > E Y °' °1 > W o 0 j O w U c H h O c 0 w c Q � N N h � U LL. U W Q = z L L lD t0 d to tip h Ln Cl) Cj 0 1Mn W � � Q � F- W F T- to r o O N C14 M LO h Ln 00 N W 00 h r U tp V Ot O LA M LL N w t00 if M LL O Q � Q � P°0—' O a � O uy r W N La 00 'a W Q F wi wi U � o J O rn OQ Q Q ? O r 0 M M �r 0000 O M LA N M 0> Ln N Lt) Co r LU Q W ? LP) O LA C C' 00 m LA O LA O m V? rl LA Co Z LL U W Q i�h T) to w U Z Q W U LL Li N X C O LU U y K d E W Z Z LA N Q O L Y U Va m ¢ 4) o o •_+ a ��2, OZ 3 Z T Y ¢ X W ja D U a+ LA w 0 ti C LU hO H� Packet Pa. 159 Z o TIME FOR CHANGE F 0 U N D A T 1 0 N Schedule C—Schedule of All Funding for fiscal year ended 6130115 L L Program Title Funding c m All Program Services $1,334,546 m E w 0 N LO Total Funding $1,334,546 c N Schedule Q—Organization chart as of September 17, 2015 3 0 Board of Directors 0 LO T Executive Director Q Kul,Carter R o a 0 CL L Ln Controller Health&firait, r- r1n�;r1a G'Lxshy ;tii�na�^r N LL (' t{iatcrb.,�rlxa+ Yae�h 17urlurmiiu d U- Y 4 a s. ww+. xwm;� .w ao mees tv Accountant Al nszlcr 17rita�peeiali�tl� Y tlll�trc,.., I7roru Resource Q Coordinator Liar Xl otrr�r 10 TFCF 9/17/2015 l� TIME FOR CHANGE F 0 U N D A T 1 0 N A. Cost Allocation Plan Certification (Non-profit) /Ln V L d This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge Cn and belief that: >% U c W (1).The information contained in the Plan dated September 17,2015 was prepared in accordance with 2 CFR Part a� 230(formerly OMB Circular A-122), E w W (2).The costs have been accorded consistent treatment in accordance with generally accepted accounting o principles, LO 0 (3).An adequate accounting and statistical system exists to support claims that will be made under the Plan, N O 3 (4).The information provided in support of the Cost Allocation Plan is accurate, and v c (5).All federally unallowable costs have been excluded from allocations. o 0 Lo I declare that the foregoing is true and correct. w Organization: Time for Change Foundation N O ��"^� Q O Signature: CL cc LO rn Name of Official(printed): Kim Carter aa) U_ U LL H r Title: Executive Director m E t U f� r Date of Execution: September 17,2015 Q 11 TFCF 9/17/2015 5.F.e ATTACHME KIMBERLY CARTER P.O. Box 25040 San Bernardino, CA 92406 Office(909)-886-2994 ■ Cell (951) 217-0971 PROFESSIONAL RESUME SUMMARY OF QUALIFICATIONS: c Background experience includes developing low income housing in blighted communities: certified developer, experience in managing multi-million dollar projects and working with sub-contractors to develop quality affordable housing. Experience working with at risk men and women who are on parole. Author and publisher of Invisible Bars— Barriers to Women's Health and Well-Being During and After Incarceration, a scientific health report done in collaboration cn with Loma Linda University School of Public Health and the San Bernardino County Public Health Department. Nationally recognized motivational speaker, and known for experience in grassroots/direct lobbying, advocacy and outreach for social justice, criminal justice and human rights issues. E W Affordable Housing Development tO T O N 2012- Developed Phoenix Square affordable housing complex in the City of San Bernardino in 0 N O Speaking and Presenting Workshops 2014 • Cal State University Northridge Civil Discourse &Social Change Event "When will o the punishment end?" Plenary Speaker • Soroptimist Self Esteem Event Key Note Speaker LO • Forgiving Ourselves and Others Creating a United Sisterhood Presenter • Evidence Based Family Resilience training - Presenter • Women Empowered to Access Ladies with Talent and Hope (WEALTH)workshop at N California Institution for Women- Presenter O • Evidence Based Financial Health &Wellness—Presenter o • Cal State University Long Beach Justice on Trial Film Festival— Using the 3 C's "For a Effective Reform and Community Investment"—Presenter • Evidence Based Motivational Interviewing —Presenter 2013 • 7th Annual State of the Women Event v Keynote Speaker • Beyond Sacramento—Civic Engagement and Community Organizing—Presenter • Evidence Based Holiday Safety Training - Presenter 2012 • Cal Fresh Improvement Consortium—San Bernardino Food Coalition's Q Keynote Speaker • Brothers&Sister in Action, African American Health Institute's HIV Health Expo- Awareness Presentation Packat P. 1r,2 a.r.. Kimberly Carter—Professional Resume 2 111 a c 2011 • UCLA School of Law Roundtable Discussion on Black Women and Girls Incarceration Panelist • Taking Your Business to the Next Level— Using the 4 C's—Presenter Inland Empire Minority Led Resource Development Coalition San Bernardino P Presenter L • Taylion Academy Heritage House Inaugural Commencement- Speaker a� 2010 Cn • The California Wellness Foundation's Women's Health Conference `Invisible Bars: v Barriers to Women's Health During and After Incarceration" Presenter- in collaboration with Dr. V. Diane Woods • VAWA—Policy Training and VAWA Reauthorization - Family Violence Prevention Fund E Presenter on real life advocacy work and how to move legislation forward w • Cal State University Northridge -Women Studies "When does the punishment end" c student documentary project by Marta Lopez featuring Susan Burton, Marilyn N LO Montenegro, Monica Siel and Kim Carter—Motivational Speaker • UCLA—Critical Race Studies 2 11 Annual Intersectionality Conference"Using the 3 C's N For Effective Reentry"- Presenter 3 2009 • Claremont Colleges—Scripps Program for Human Rights Studies 'Introduction to 0 Human Right Violations within the Criminal Justice System" Presenter 0 2008 "' • National Perinatal Association Annual Conference 'Institutional Violence and the Effect d; on the Unborn Child' Loma Linda University Children's Hospital Foundation—Presenter -3 • American Public Health Association 136«Annual Meeting 3—Abstracts accepted: 1. Epidemiological Modeling of Interventions for Women In Prison 6 2. Invisible Bars—Barriers to Women's Health and Well Being During and After a Incarceration o 3. Using Community Participatory Research and Methodology to document women's CL health issues—San Diego, CA C° • Bahamas Medical Association - Reducing Crime and Violence using a Public Health "' r Model— Presenter- Nassau, Bahamas a' • North Carolina Department of Corrections Working the Three C's for Effective Re-Entry Workshop- Closing Plenary Speaker L) • National Offender Workforce Development Conference "Breaking Cycles—Changing Lives National Hire Network- Productive Workforce Development LLC Working the Three C's for Effective Re-Entry Workshop - Presenter • Christ the Solid Rock Church Women's Day—Motivational Speaker Apple Valley, CA • Scripps's College Program for Women Studies "Introduction to Women in the Criminal c Justice System" Dr. Barbara Bloom, Wendy Still, Kim Carter- Presenters a • San Bernardino Public Defender's Office Understanding the Realities of Having a Felony Conviction Victorville, CA �s Kimberly Carter—Professional Resume 3 111 a sic 2007 • Forgiving Ourselves, Others Creating a United Sisterhood FOOCUS Financial Education & Money Money Management Executive Suites Hotel in Los Angeles, CA Presenter = • St. Bernadine Medical Center's Advisory Board Auxiliary Luncheon Match Conference Center San Bernardino CA— Motivational Luncheon Speaker • "If Yes, Please Explain" Claremont Colleges(Scripps's College) "Overcoming Barriers to = Employment for Ex-Offenders"- Panel Speaker 2006 • National Network Grantees Northwestern University, Chicago Illinois "Incarceration the CD a� New Epidemic"- Presentation E W Publications c N "Invisible Bars—Barriers to Women's Health and Well-Being During and After Incarceration" o (Carter, Ojukwu, Miller 2006) N 0 Advocating for Change— The Fundamentals of Advocacy and Leadership Training (Carter) _ 0 0 Professional Affiliations &Memberships 0 • Forever Free Alumni Assoc. - Founding Member, 1995-Present "' Public Relations Liaison • All of Us or None —Founding Member 2000- Lifetime • African American Health Initiative (AAHI)—Board Member 2003- Present • A New Way of Life Re-entry Project—Board member 2003-2006 N Cedar House Rehabilitation Center—Board Vice President 2003-2004 0 a & Finance Chair o • League of Women Voters—Board Member& Secretary 2004 -2007 a • Redlands Community Adult School 2004-2006 • Commission on the Status of Women—Commissioner 2005- 2010 • Inland Empire African American Chamber of Commerce 2005- Present • Department of Corrections& Rehabilitation - Commissioner 2006- Present U_ Gender Responsive Strategy Commission v U_ • National Council of Negro Women—Inland Empire Chapter 2006-2010 F- • American Public Health Assoc.- Member 2008 - Present c • Southern California Association of NonProfit Housing (SCANPH) 2012 - Present E E • Crime Prevention Through Environmental Design (CPTED) 2012 - Present • San Bernardino Editorial Board The Sun Newspaper 2012- Present • Interagency Council on Homelessness—San Bernardino County 2014 - Present a EDUCATION: San Bernardino Valley College 1995-2003 AA Degree in Accounting (and continuing) Certificate in A.S. 1. Alcohol Severity Index Certificate in Government and Not for Profit Accounting S.F.e Kimberly Carter—Professional Resume 4 111 g e EMPLOYMENT: Time for Change Foundation—San Bernardino, CA 10/02 -Present Founder/ Executive Director Responsibilities include fiscal management of the organization, which includes: procurement of L funding through grant writing, fund development, special events and acting as chief liaison with other community organizations and key constituent groups. Overseeing the budget reporting s and management of the organization's fiscal budget. Other major duties include public Cn relations, low income housing development, and managing program implementation including supervision of 11 staff members, and overseeing the operation of two emergency shelter facilities, ten permanent supportive housing units and one low-income permanent housing apartment complex. E w National Orange Show Event Center—San Bernardino, CA 11/98-4/04 `° Senior Staff Accountant c°•i Responsible for accounting department with supervision of 2 staff positions. Reconciling G/L LO and Bank Accounts. Review financials and prepare internal reports for management. Monitor N all payables for accuracy. Process payroll for 200 regular employees. Coordinate with o employee and managers regarding company policy and procedures. Comply with all State and Federal guidelines. Assist Accounting Manager with special projects as needed. Verify cash = deposits and support Accounting Department as a whole. 0 o: Transamerican Plastics Corporation—San Bernardino, CA 10/96-8/98 Purchasing Agent/Production Assistant Purchased raw materials used to produce extruded plastic film, maintained inventories of r production supplies and prepared daily production reports for management. Also, worked as a liaison between customer service/sales and production to schedule orders. a Social Sciences Services- Bloomington, CA 5/94-7/96 y Finance Officer 0 Responsible for all financial reporting and general accounting including accounts payable and Q payroll. Prepared all payroll tax filings, deposits, and reconciliations. Responsible for auditing and interpreting computerized financial reports and data as well as auditing and establishing LO internal financial reporting controls. Also prepared financial management and audit reports. a, m Community Volunteer Work: u- • National Network on Women in Prison—Advocacy Training LL • Family Advocacy Network—Community Organizing Training ("Know Your Rights")for ~ families of formerly incarcerated individuals • Los Angeles End Hunger& Homelessness Campaign—Los Angeles Homeless Services E Agency(LAHSA) Z • Families to Amend the California Three Strikes Campaign • Peace &Justice Campaign—All of Us or None(campaign cities: East Palo Alto, San Q Francisco, Los Angeles and Inland Empire) • Youth Justice Coalition—Organizer for Inland Empire Chapter • Women Policy Institute Fellow— Public Policy Advocacy Training Program • "Right to Vote" Campaign (San Bernardino)—Time for Change Foundation & League of Women Voters • "Ban the Box" Campaign—All of Us or None • Having Our Say-Coalition S.F.e Danielle H. Thomto>n 4228 N. 3rd Avcnrle♦ San Bernardino,CA 92407 ♦ (909) 838-6674♦ danitliorn.78Lgtuail-earn Objective -To obtain a full-tune human services position that requires excellent customer service,prablean-solvutg,and advocacy with the opportunity for professional growth. _ V Profile t gun a motivated young professional,with a successful track record cif pzovid'ttrg supportive services rp children,)voutb, adults,acid seniors.A talent for quickly mastering unfamiliar material and efficiently completing task as assigned.A. N team player with the ability to build others,collabot-ate and produce independent productivity.l and accustomed to y, baztdl ng cousu et's sensitive and cotrfidential infoxnlatfon with integrity.I have deulonsttated h►story of truce = management skills to deliver accurate,concise,and timely service. I an flexible and versatile wIAe mai=4)ing a stable a, mood under pressure.Professionally competent to complete assessment of needs while exercising reflective listening E s}nlls to accomplish consumer's goals. w w r- smuti Summary o *Health and Safcty *Coordinator of *ProbIm-Solving., LO monitoring provider services *Bebavioral Intervention c *Assessor of NeWx ♦Customer Service *Doccunent treatment/services in N *lrttplement Service Plans *Counseling ptogress 0 *I iaison *Advocacy t— 0 0 Employment History `r' 09/14-Present Behavior Consultant-Contracted,Communication A to Z w 04/10-06/14 Mental.Health Ctisis Outreach vase Manager,Portsmouth Behavioral Healthcare Services � 7a 02/10-03/12 Direct Support Professional,Eggleston Services 0 a 06/09-02/10 Companion,Horne Helpers 0 C. 07/08-00/09 Social Worker 1,Envoy Healthcare of Willian-Aurg to r 09/03-03/09 Self-employed Stylist,Visions-n-.Motion LO 03/09-02/09 Conununity Support Associate I-Relicf,Colonial Services Board Cn 10/07-06/08 Companion,.Home Relpers U- U U- 06/06-06/07 Community Support Associate T,Colonial Services Board 09/01-09/03 Intellectual Disability Adult Case Manager,Hampton-Newport News C:ommutlity Services Board E Education to 5/2015 Master of Arts,Human Services Counseling: Health&Wellness Q Liberty University,Virginia 5/2000 Bachelor of Arts,English,Hampton University,Hampton,Virginia References-AvaiUble Upon Request Dwayne Robinson CAADE II 907 W Rialto Ave San Bernardino,Ca, 92410 Dwayne.robinson22 @yahoo.com c L OBJECTIVES L J.d Certified California and Alcohol Drug Educator Level II seeking employment of opportunity as a substance abuse counselor/case manager with a long term goal of aiding individuals affected by the disease of addiction, while at the same time learning and growing in the field. L E W SKILLS &ABILITIES m CIA 0 Highly motivated, goal oriented, with a strong work ethic. Able to learn quickly, working LO CD knowledge of establishing evidence based curriculum to different treatment phases,valid class N B driver licenses valid insurances, experienced in facilitating therapy ° / p g py/process groups, 3 formulating an effective treatment planning and able to use the motivational interviewing while '* interacting, also knowledgeable of the 12 step program. 0 W Major strengths include strong leadership skills, excellent oral/written communication skills, o LO highly competent, and strong team player, attention to detail, innovative, humble, and able to train others, passionate, dedicated, and strong- willed as well as open minded. Extensive training, knowledge, and experience in dealing with clients with co-occurring disorder, with veterans of armed forces suffering from post-traumatic stress disorder, and y 0 clients in the criminal justice system. a 0 L Q. Currently C.P.R./ First-Aid certified. 0 Ui Working knowledge of HIPPA/CFR 42 guidelines and is in charge of conducting a HIPPA a, Assessment in the current program I am employed. aNi U_ Experience ,vi Experienced in screening, assessment, intakes, orientation, crisis intervention, case management, counseling, client education, referrals, reports, and record keeping,establishing = an aftercare treatment curriculum, and consultation with other professionals. a Experience Program Coordinator VARP INC. Gibson House for Men & Harris House for Veterans. July 20, 2009 to June 06, 2014, Counselor/Case Manger from 2006-2009 Education ( San Bernardino Valley College Associate of Arts in Human Services from San Bernardino Valley College 'Ln V Certificate of completion of Drug/Alcohol Studies from San Bernardino Valley College a� California Alcohol and Drug Educator level II Certification from Addiction Counselor Certification Cn Board of California#09204611 Expiration date September 28, 2015 c CD a� L Accomplishments 12012 Residential Counselor of the year,Awarded by Frank Lewis at a w recovery happens event. CO T 0 N Employee of the month in 2009, 2011, and 2012 LO 0 N O REFERENCES Effie Cannon Consultation at IEHP o 909-361-2967 T Christopher Sheppard, Program Coordinator at Metcalf Recovery Ranch 909-648-9748 Q- N Julius Reyes, Assistant Program Manager at Gibson House for Men. °a 0 909-659-6178 Q- i � T ui T U. U LL c a> E c� r Q 1 David Christopher Howe 169 South Sierra Way San Bernardino,CA 92408 (909)486-2900 D21 howie @aol.com Employment: Time for Change Foundation—San Bernardino,CA 11106—Present L Accountant/Human Resources • Inputting,Posting and Processing Invoices For Payments • Preparing and Posting Deposits and auditing accounting records • Maintaining and Updating Accounts Payable Vendors and Personnel Files t • Processing Grant Applications and tracking Grant Monies and Expenditures N A • Preparing The Monthly Grant Reimbursement Reports v • Creating Time Cards and generating yearly vendor 1099 Forms • Inputting the Yearly and Individual Grant Budgets Into QuickBooks • Processing Payroll and Payroll Garnishments and EDD Forms E Youth Action Project—San Bernardino,CA 5109—Present W Accountant/Bookkeeper • Inputting,Posting,and Processing Invoices For Payments o • Reconciling all checking and money market accounts N + Processing Payroll and Payroll Garnishments in • Preparing Board Reports c • Tracking Grant Monies and Expenditures N • Inputting Grant Budgets Into QuickBooks 0 • Preparing and Processing Deposits Waterman Car Wash—San Bernardino,CA 7109—Present c Accountant/Bookkeeper 0 • Inputting,Posting,and Processing Invoices For Payments • Inputting Sales Invoices Into QuickBooks • Processing Customer Payments Into QuickBooks • Processing Customer Statements 1- • Maintaining Janitorial Supplies Inventory On QuickBooks African American Health Institute—San Bernardino,CA 3/09—11112 Bookkeeper CL • Tracking Grant Monies and Expenditures • Reconciling the checking and money market accounts + Inputting,Posting,and Processing Invoices For Payments 0 p • Preparing Board Reports CL Ohtech Development and Soltech Solar,Inc.—San Bernardino,CA 3/07-2/13/09 Q Accounting/Human Resources Manager/Office Manager . • Inputting,Posting and Processing Invoices for payments W • Reviewing,Preparing and Processing Ohlech Biweekly Payroll T j • Reconciling all checking and savings account CJ • Filling Out EDD Paperwork and filing 1099's to • Filing and maintaining Ohtech,864 LLC and Soltech Vendor files for present and past employee files d • Answering phones and interviewing interns LL • Creating a monthly calendar with the CEO's meetings and appointments V tl • Preparing a budget and setting up the merchant account in QuickBooks for the Earth pay Fair&Expo I- • Processing payments for Earth Day Fair&Expo Sponsorships and Booths National Orange Show Events Center—San Bernardino,CA 8197-10106 m Accounting Specialist E • Accounts Payable and Accounts Receivable/Vault • Cost Accounting-Preparing reports for the total weekly,monthly and yearly expenditures for food and alcohol v • Inventory-Auditing the Warehouse liquor and food inventory and verifying monthly inventory purchases are ;a posted correctly Q • Reconciliations/General Ledger • Payroll/Human Resources Education: California State University San Bernardino—San Bernardino,CA 9195—1 2198 Cumulative GPA:3.4 • Bachelor's Of Science Degree in Business Administration Concentration Accounting Palo Verde Valley Community College—Blythe,CA 8192—7/95 Cumulative GPA:3.6 • Associates Arts Degree in Business Administration S.F.e Diane Sapp 657 N F St Apt# 1, San Bernardino, CA 92410 (909) 231-1337 DSapp @Timeforchangefoundation.org Professional Summary , Highly motivated, team player, strong work ethic, fast learner and technically savvy. L C9 L Education s U) Pacific High School, San Bernardino, CA (1974-1979) -Obtained Diploma a� L d Experience w cc Time for Change Foundation, San Bernardino CA November 2012-Present N Transportation Specialist L' • Transporting client and their children to and from medical appointments,work, school N outings and child care etc. o • Provide oversight for the Phoenix Square apartment complex. 3� V c Diki Restoration, San Bernardino CA June 2003-September 2005 0 Water Damage Technician ■ Machine operating ,°n ■ Floor extraction ■ Clean up a �a Labor Ready, San Bernardino CA November 2001-December 2002 G G. Warehousing o ■ Packaging of products a. m ■ Storage of products as m U_ U H c d E t v r w Q S.F.e H CIO Z. U H d ��t. Y 'Ln V L 7111�, v! c v w LO N •u 0 j © U o bt,. �r--4 LO co to o O L Q 4t r V T- r UL L r a LL a' U LL U � r Q I t j I j 5.F.e ATTACHM TIMEF-1 OP ID: LP CERTIFICATE OF LIABILITY INSURANCE DA0 7128/2 0 1 5Y) a7/2a/2o15 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER,AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED,the policy(ies)must be endorsed. If SUBROGATION IS WAIVED,subject to the terms and conditions of the policy,certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder In lieu of such endorsement(s). PRODUCER CONTACT CalNonprofits Insurance Svcs NAME; LaKelsha Parker PHONE 888-427-5222 - P.O.BOX 640 �� FAX Capitola,CA 95010 (A A`o Ezq: f talc,No):831-$24-5049 Jennifer Wells ADDREss:lakeisha @cal-insurance.org i �INSUfR�ER S AFFORDING COVERAGE NAIC# —'----- — .._—._ INSURER �INSURED Time for Chan a Foundation^. -- — — ""— —� ++ 9 NY Marine S General Ins Co — _ 1�sO$ (D P.O.Box 25040 INSURER B San Bernardino,CA 92406 INSURER C IN SURER_D-: A INSURER E: U INSURER F: (D T COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: a) THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD E INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS W CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, <p EXCLUSIONS AND CONDITIONS OF SUCH POLICIES.LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. r INS -- - ILTR m. TYPE OF INSURANCE' UB POLICYEFF POUCYEXP POLICY NUGI6ER MMfODlYYY MMIDD/YYYY LIMITS N GENERAL LIABILITY EACH OCCURRENCE $ 1,000,000 � l T A X COMMERCIAL GENERAL UABILITY X 2014.21886-NPO 12/1812014 12/01/2015 "GETO RENTS c � PREMISES Ea occurrence) S 500,000 N c�onal Ll AD£ I^I OGGUR MED Exp(Arty one parson) $ 20,000 3 Ix Professional Llab 2D14-21888•NPO 12/18/2014 12/1812015 PERSONAL&ADV INJURY $ 1,000,00 -- GENERAL AGGREGATE $ 2,000,000 ' _GEML AGGREGATE LIMIT APPLIES PER: PRODUCTS-COMPIOP AGG S 2,000,000 3 X�POLICY LOC Prof Llab $ 1,000,000 AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT 1,000,006 Ea accident) $ .. A X ANY AUTO X 2014.21888•NPO 12/18/2014 12/18/2015 BODILY INJURY(Perperson) $ -. `O X ALL OWNED SCHEDULED — _ AUTOS AUTOS BODILY INJURY(Par accident) $ ref X HIREDAUTOS )( NON-04YNED PROP TYDAMAGE $ :.... AUTOS _(PERACCIOENT;___ -t3 {I UMBRELLA LIAR OCCUR FACN OCCURRENCE S ` EXCESS LIAB CLAIMS-MADE- AGGREGATE _ - -- $ Ca DED RETENTION S i in WORKERS COMPENSATION _ $ 0 AND EMPLOYERS'LIABILITY YIN X WC SLA U FR _ O B ANYPROPRiEroFVIARrNER/ExECUnvE wG201500006754 08101!2015 08101/2016 � OFFICERIMEMBER EXCLUDED? NIA I E.L.EACH ACCIDENT $ 1,000,000 CL (Mandatary in under DISEASE-EA EMPLOYE S 1,000,000 If yes,describe under � DESCRIPTIONOF OPERATIONS below E.L.DISEASE-POLICY LIMIT 1 $ 1000,00 Lt7 A ,mpropSezualCond 2074.21686-NPO 12118/2014 12!1812015 Occurence 1,000,000 1 Aggregate 1,000,00 LL 9 DESCRIPTION OF OPERATIONS I LOCATIONS I VEHICLES(Attach ACORD 101,Additional Remarks Schedule,If more space Is requirad) (,,,) IJ- �.i G Cd E t L) r6 r CERTIFICATE HOLDER CANCELLATION Q SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE Covered California THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN 1601 Exposition Blvd ACCORDANCE WITH THE POLICY PROVISIONS, Sacramento,CA 95815 AUTHORIZED REPRESENTATIVE r � r @19 ACORD CORPORATION. All rights reserved. ACORD 25(2010/05) The ACORD name and logo are registered marks of ACORD S.F.e ATTANE Geographical Area Served by the HSHP Project Map of the City of San Bernardino ------ L i ♦ U 01 L t � E W t f N 4 0 1 � N 6C> f l e- d o f < 8 N Ln C f 3 ' Y N } * i N CL UP o LO Maw RikHtS t �yy ta 4q QtRN'kmNQ�Y 7 ♦ Rf OGil�tl91V6 ` V v LL I CD \ i_ t y a 5.F.f CITY OF SAN BERNARDINO EMERGENCY SOLUTIONS GRANTS(ESG) ORIGINAL APPLICATION Submittal Requirements 'Ln V L d Requirements for Submittal (Place an "X" next to the items being submitted). Completing this sheet will ensure that all required items have been submitted. c rn L 1. X One original and three (3) copies w 2. X NOFA application with Exhibits (pages 17-24) N 3. X Articles of Incorporation and By-Laws o N 4. X Audited Financial Statements/Single Audit (last two fiscal years) 0 3 5. X Authorizing Resolution AVON 6. X (For non-profits) Proof of 501(c)(3)status and an up-to-date roster of the W o applicant's Board of Directors � �r 7. X Evidence of Funding Source Commitments 8. X General Liability Insurance, Automobile Liability Insurance and Workers 0 CL 0 Compensation Insurance. LO a� The proposal and its submittals have been reviewed for completeness using the checklist a N d above. ' L U - v 9/25/2015 r �a Authorized Signature Date a� E s Ken F. Sawa -- MSW, LCSW CEO/ Executive Vice President U Printed Name Title Q City of San Bernardino Notice of Funding Availability--Fill-In Application CITY OF SAN BERNARDINO EMERGENCY SOLUTIONS GRANTS (ESG) APPLICATION Please complete this application using Microsoft Word. All fields should be completed or filled- �. �a in with the letter"N/A"for"Not applicable," if a question is not applicable to your proposal. L d i.. r? 1. Project Title: HOPE in the City c 2. Agency Name: Catholic Charities San Bernardino& Riverside Counties L 3. Agency Street Address: 1450 North "D"Street,San Bernardino, CA 92405 E w 4. Phone Number: (909) 388-1239 0 N 5. Contact Person: Beverly Earl -- Director Family and Community Services r 0 N 6. Phone Number: (909) 388-1239 extension 308 3 7. E-mail: bearlC«@ccsbriv.org c 8. Organization Status (Check all that apply) �° a. X Non-profit LO b. ❑Far Profit (Private Agency) c. Especial Needs a 9. Summary of Funding Request(Please indicate how much funding from each category Q W is required to fund your project. LO Eligible Activity Amount a Street Outreach 0.00 Emergency Shelter 0.00 E Homeless Prevention $37,064 Rapid Re-housing Assistance $37,869 2 0 HMIS 0.00 w Administrative Activities 0.00 u w E U tC r Q 0�^I of Dr. 117r, City of San Bernardino Notice of Funding Availability—Fill-In Application 10 CITY OF SAN BERNARDINO EMERGENCY SOLUTIONS GRANTS (ESG) APPLICATION 10.Target Population a. ❑Seniors _ c� b. X Extremely Low-income Household c. ❑Special Needs v a 11.General Project Information c a. Describe how your project is consistent with the priorities outlined in the City E Lu of San Bernardino's 2015-2020 Consolidated Plan and with the goals of the 0 Mayor and Common Council. Identify which of the goal(s)and objective(s)your LO T project will help accomplish. N 0 HOPE in the City's Homelessness Prevention,,and Rapid Re-Housing Programs are not only consistent with the 2009-20191 San Bernardino County 10-Year Strategy to End Homelessness, but also with following City of San Bernardino 0 2015-2020 priorities(reference Consolidated Plan Pg. 4): • Assist homeless and special needs populations with supportive services; and t' • Provide rental assistance and preserve existing affordable rental housing. HOPE in the City's Homelessness Prevention Program consists of Rental c Assistance (including one-month's rent in arrears to prevent eviction, and / or Q co security deposits); Utility Assistance and Supportive Services, integrated into Ln the Family and Community Services Case Management Program. Catholic Charities Rapid Re-Housing Program consists of: Rental Assistance (including payment of first month's rent to re-establish permanent housing, credit check fee assistance, and / or security deposits); Utility Assistance and Supportive Services; integrated into the Family and Community Services Case Management Program. Catholic Charities also participates in the HMIS System. 2 0 z ca b. Provide a summary description of project proposed, including the projected r number of clients or units/beds to be served. E I It is anticipated that Catholic Charities will serve clients with funding from 19 ESG Round 2(representing 97 Households). Q Homelessness Prevention (Prevent families and individuals from becoming homeless) Services include: • Rental Assistance; 1 I 5.F.f City of San Bernardino Notice of Funding Availability—Fill-in Application • Housing Relocation and Stabilization Case Management Services which can include: • One-month rent in arrears to prevent eviction; • Rental Security Deposits; • Utility Assistance; Y • Motel Vouchers; and/or • Case Management: 1) Life Skills / Budgeting information and referrals; t� 2) Coordinating /Assisting clients in obtaining other public services (e.g., applying for CalFresh and / or Medi-Cal benefits, "low-income" telephone N discount service, and / or the California Alternate Rates for Energy (CARE) program; 3) Counseling and Education on: Locating, securing, or maintaining residence in rental housing; Pre-rental search assistance; Budgeting for rent payments; Educating clients on landlord's and renter's w rights; Explaining the eviction process; as well as Ensuring client's know their rights when faced with displacements; and 4) Employment assistance and N job training, which includes exploring career development strategies on o educational requirements for various occupations, assisting with resume N preparation, and focusing on Job readiness (interviewing skills, workplace expectations, etc.); and = • Housing Relocation and Stabilization "Other" Services which can include: o Health Education and Outreach referrals to local clinics for primary and / or W dental care; as well as Transportation Assistance in furtherance of LO maintaining permanent housing (gas vouchers/bus passes). It is projected that 147 clients(representing 49 Households)will be served through the Homelessness Prevention Program as follows: a • Rental Assistance = 28 Households (84 Individuals) @ $950 per Household; o CL • Housing Relocation and Stabilization Case Management Services (including Security Deposit and /or Utility Assistance) = 13 Households (39 Individuals) Ui @ $600 per Household; and • Housing Relocation and Stabilization "Other" Services = 8 Households (24 N Individuals)@ $333 per Household. °' L Rapid Re-Housing(Assisting people in regaining permanent housing who have v recently become homeless) Services include: .o • Rental Assistance and Credit Check Fee Assistance; • Housing Relocation and Stabilization Case Management Services which can v r include: (D o First month's rent to re-establish permanent housing; o Rental Security Deposits; o Utility Assistance; 4 o Motel Vouchers; and/or o Case Management: 1) Life Skills / Budgeting information and referrals; 2) Coordinating / Assisting clients in obtaining other public services (e.g., applying for CalFresh and 1 or Medi-Cal benefits, "low-income" telephone D-1-f D- 477 City of San Bernardino Notice of Funding Availability—Fill-In Application discount service, and I or the California Alternate Rates for Energy (CARE) program); 3) Counseling on shelter or services for the homeless which includes referrals to social, community, and homeless services such as emergency shelters or transitional housing; 4) Counseling and Education on: Locating, Securing, and Re-Establishing residence in rental housing; Pre- ,^ rental search assistance; Budgeting for rent payments; Educating clients on C landlord's and renter's rights; Explaining the eviction process; as well as c� Ensuring client's know their rights when faced with displacements; and 5) ; Employment assistance and job training, which includes exploring career N development strategies and educational requirements for various occupations, assisting with resume preparation, and focusing on job readiness (interviewing skills,workplace expectations, etc.). a� It is projected that 144(representing 48 Households) clients will be served w through the Rapid Re-Housing Program as follows: • Rental Assistance& Credit Check Fee Assistance= 27 Households (81 c`°V LO Individuals) @ $1,015 per Household; 0 • Housing Relocation and Stabilization Case Management Services (including c Security Deposit and/or Utility Assistance)= 13 Households (39 Individuals) 3 @ $600 per Household; and • Housing Relocation and Stabilization "Other" Services=8 Households (24 0 Individuals) @ $333 per Household. 0 12.Targeting a. Describe the characteristics of the population to be served (i.e.youth,seniors, R persons with disabilities, etc.) and the geographic area to be benefited. It is Q 0 L important to also attach a map (e.g.Thomas Bros. Map) showing the project CL location and draw a line on the map outlining the boundaries of the geographic Ln CD area served. y as N d Project Location: The proposed homeless prevention assistance will be L provided at the Catholic Charities office located at 1800 Western Ave., #107, San Bernardino, CA 92411 (cross streets = Western & Goodlet) Assessor Parcel 2 Number = 014305236P048. Hours of operation: Monday through Friday 8:30 0 A.M. -- 4:30 P.M. Catholic Charities Emergency Solutions Grant's Target Population for Round 2 primarily consists of households that are in immediate danger of eviction, foreclosure, currently homeless, or transitioning from 0) temporary shelter, motel shelter, domestic violence or transitional shelter. Our criteria for assistance are based solely on need, and the organization does not discriminate against age, race, sex, religion, national origin, disability, economic a status or sexual orientation. Staff is sensitive to the specialized needs of homeless individuals homeless (or those who are at risk of becoming homeless), with substance abuse issues, mental illness, and physical disabilities, 5.F.f City of San Bernardino Notice of Funding Availability—Fill-in Application or have been impacted by poverty, personal tragedy and or natural disasters; and assist individuals in finding other sources of services and benefits they may need (over and above the services that we provide). The household must be able to document their crisis and show that it was beyond their control. They must also be able to demonstrate an ability to meet the prospective rental obligations after the assistance has been granted (based on current or anticipated income)so that permanent housing is the outcome of this process. c� L The City of San Bernardino is comprised of Zip Codes 92401-08, 92410-15, 92418, and 92423-24. Catholic Charities 2015-2016 Round 2 ESG funding will benefit only residents of the City of San Bernardino (as defined by the Zip Codes listed above). All Zip Codes within the City of San Bernardino will be served by °- Catholic Charities 2015-2016 Round 2 ESG funding; however, we realize that w some areas within the City struggle more than others. City of San Bernardino cc Zip Codes having the highest need have been identified as: 92401, 92404, N 92405, 92407, 92408, 92410, and 92411. According to the St. Bernardine r Medical Center Community Benefit FY2015 Report and FY2016 Plan, five out of N these seven "highest need" Zip Codes have a Community Needs Index (CNI) Score of 5.0 — which represents the most severe need. Taking into consideration other factors (that are indirectly related to healthcare access — o which is the focus of Dignity Health's CNI rating system), Catholic Charities has "ranked" these seven Zip Codes from Highest-to-Lowest need as follows: LO 92411, 92410, 92404, 92401, 92407,92408, and 92405. Detailed characteristics , of the population to be served (Data & Demographics as of July 1, 2015), and geographic area(s) to be benefited for these Zip Codes are provided in the 0 attached "2015-2016 Round 2 ESG Project Benefit Highest Needs Area," o CL showing the project location and outlining the boundaries of these "Highest Needs" geographic areas. Of special concern are the "Median" and "Per LO Capita" Income, as well as the Comparisons by Rank and Percentile for each N "High Need" Zip Code (listed in the tables which follow each "High Need" Zip Code boundary map). L U 2 O .r R U r c E v tc Q S.F.f City of San Bernardino Notice of Funding Availability—Fill-In Application ( CITY OF SAN BERNARDINO EMERGENCY SOLUTIONS GRANTS (ESG) APPLICATION 13.Specific Goals a. Total number of housing units/beds upon project completion: c� N/A (Temporary Motel Shelter Catholic Charities Does Not Operate a Shelter) a� a� b. Total number of assisted units/beds upon project completion: N/A(Temporary Motel Shelter—Catholic Charities Does Not Operate a Shelter) c as w c. Total number of extra low-income households (at or below 30%of AMI)to be served: w 49 co 0 d. Total number of very low-income households (31-50%of AMI)to be served: LO T 24 N O e. Total number of low-income households (51-80%of AMI)to be served: c 24 0 f. Total number of persons experiencing homelessness to be served: 0 Ln 144 g. Total number of persons at risk of homelessness to be served: N 0 Q. 147 0 CL h. Total number of seniors to be served: T7 LO N/A (Seniors not targeted/may be served incidentally/will not be excluded) N a� i. Total number of special needs households to be served: N/A(Special Needs not targeted/may be served incidentally/will not be excluded) U 14.Applicant Experience (Complete this section using Microsoft Word. Fields may expand 2 •o several times their original size). U a. Organization: Describe the following for the organization: 1. Mission Statement E s Catholic Charities is one of the Inland Empire's largest and most accomplished social Q services organizations, providing critical services to people in need and positively impacting families and communities. MISSION: Our mission is to fill lives with hope by providing competent and compassionate social services. The agency's City of San Bernardino Notice of Funding Availability--Fill-in Application CITY OF SAN BERNARDINO EMERGENCY SOLUTIONS GRANTS(ESG) APPLICATION Family& Community Services staff helps preserve neighborhoods from the ground up, stabilizing thousands of individuals and families in need by providing prevention-focused case management, HUD counseling, and basic needs assistance in the form of rental/mortgage assistance, utility payments, food Y vouchers,emergency food assistance, and much more. Incorporated in 1980, Catholic Charities is a community-based 501(c)(3), public benefit, social services organization. We serve all people in need throughout the Inland Counties - regardless of religious affiliation and without discrimination. Our organization Action Statement is to provide compassionate w social services that respond to the suffering of the vulnerable and those in crisis o in our local communities. N LO 0 ii. Past activities/experience that show applicant experience using ESG funds c 3 This Proposed Application for ESG Round 2 funding, is the first instance of Catholic Charities applying for ESG funding through the City of San Bernardino; however, we have had substantial experience over the past 34 years in San Bernardino, in meeting the Housing and Supportive Service needs of San to Bernardino City residents. In 1995, Catholic Charities began participating in the San Bernardino County Cold o Weather Shelter Program — providing temporary motel emergency shelter, c rental assistance, and meals to homeless persons. In 2009, President Obama a signed the Homeless Emergency Assistance and Rapid Transition to Housing Ln (HEARTH) Act, a bill that reauthorized the McKinney-Vento Homeless Assistance programs and substantially revised the Emergency Shelter Grant Program, a renaming it the Emergency Solutions Grant program (ESG). ca Persons who are eligible for our services include households that are in 0 immediate danger of eviction, foreclosure, currently homeless, or transitioning 2 0 from temporary shelter, motel shelter, domestic violence or transitional shelter. Our criteria for assistance are based solely on need, and the organization does not discriminate against age, race, sex, religion, national origin, disability, economic status or sexual orientation. Staff is sensitive to the E specialized needs of homeless individuals homeless (or those who are at risk of becoming homeless), with substance abuse issues, mental illness, and physical a disabilities, or have been impacted by poverty, personal tragedy and or natural disasters; and assist individuals in finding other sources of services and benefits they may need (over and above the services that we provide). The household must be able to document their crisis and show that it was beyond their control. 5.F.f City of San Bernardino Notice of Funding Availability—Fill-in Application CITY OF SAN BERNARDINO EMERGENCY SOLUTIONS GRANTS (ESG) APPLICATION They must also be able to demonstrate an ability to meet the prospective rental obligations after the assistance has been granted (based on current or anticipated income) so that permanent housing is the outcome of this process. L d In Fiscal Year July 1, 2014 — June 30, 2015, Catholic Charities provided the following unduplicated service/activities to the City of San Bernardino residents: v U PROGRAM GOAL FOR THE YEAR: 1,306 UNDUPLICATED INDIVIDUALS WITH INCOME LEVELS at or below 30% AREA MEDIAN INCOME. Clients with incomes at or below 30%of Area Median Income = 100 PERCENT. w • LIFE SKILLS/HOME ECONOMICS/NUTRITION EDUCATION/OBESITY PREVENTION = c 348 INDIVIDUALS 3 HRS PER CLIENT= 1044 HRS FOR THE YEAR T • COVERED CA OUTREACH = 588 INDIVIDUALS N 0 • HOMELESS MOTEL SHELTER/CASE MANAGEMENT=65 HOUSEHOLDS F • UTILITY PAYMENT ASSISTANCE (ELECTRIC, GAS, WATER) = 172 HOUSEHOLDS 0 • RENTAL PAYMENTS TO PREVENT HOMELESSNESS= 83 HOUSEHOLDS 0 • FUNERAL/BURIAL ASSISTANCE =39 HOUSEHOLDS T" Iq • FOOD ASSISTANCE (Boxes/Certificates/Vouchers) = 797 HOUSEHOLDS i • ANNUAL THANKSGIVING DAY DINNER =500—600 INDIVIDUALS 0 0. 0 • CLOTHING ASSISTANCE = 186 HOUSEHOLDS iz f • COMMUNITY GARDEN VOLUNTEERS AND RECEIPIENTS = 112 HOUSEHOLDS LO CD N • AFTER SCHOOL TUTORING = 68 STUDENTS a� L Administrative structure of the entire organization and organization chart for M U program specific staff 2 0 Catholic Charities San Bernardino & Riverside Counties is comprised of five c distinct entities: Administration; Accounting; Counseling Services; Immigration Services; and Family and Community Services (with one Director for Riverside County, and another for San Bernardino County—through which the ESG Round 2 funding will be administered). The Director of Family and Community Services for San Bernardino County is responsible for serving the entire County of San Q Bernardino. This is accomplished through the use of nine different facilities, located in eight geographic "regions" throughout the county: three Regional Centers; five Outreach Centers; and a Family Resource/ Homework Center(see I pnrlrc4 Pn 1 A7 City of San Bernardino Notice of Funding Availability—Fill-In Application CITY OF SAN BERNARDINO EMERGENCY SOLUTIONS GRANTS(ESG) APPLICATION attached Organizational Chart). Regional Centers are located in the Central Valley (City of San Bernardino), the High Desert(Apple Valley), and the West End Y (Ontario). Outreach Centers are located in Adelanto, Needles, Redlands (which L also serves the Mountain Communities), lucerne Valley, and Morongo Basin. The Family Resource / Homework Center is located within the City of San Bernardino, in the 92411 Zip Code, across the street from the Central Valley Regional Center. m iv. Cost Allocation Plan E Allowable direct costs are charged directly to City of San Bernardino - ESG programs, grants, W activity, etc. The following information summarizes the procedures that will be used by Catholic o Charities beginning July 1, 2016 ending June 30, 2017.q;t, LO ESG Cost Allocation Personnel Cost Percent Allocated Amount Allocated N Accounting, Invoicing, and $29,393 15% $4,409 3 Billing ~ Case Manager Rapid Re- $23,660 30% $7,098 Housing Case Manager—Homeless $23,660 30% $7,098 0 Prevention Total J $76,713 75% $18,605 �a N b. Technical Capacity 0. 0 L i. Describe the organization's capability to administer the project proposed. a Catholic Charities San Bernardino & Riverside Counties has vast experience managing Federal Grants. In the past seven years we have managed 50 such Contracts: y m • Seven Contracts for: U.S. Department of Homeland Security; Program Name: L Emergency Food and Shelter National Board Program Contract; Contract Year(s): [2008—2009]through [2014—20151; 2 • Six Contracts for: U.S. Department of State Bureau of Refugee Programs; 0 Program Name: USCC Immigration and Migration Services; Contract Year(s): U [2008—20091 through [2013—20141; • Seven Contracts for: Department of Housing and Urban Development; E Program Name: CDBG; Contract Year(s): ): 12008—2009] through [2012— U 20131; [2014-2015]; and [2015-2016]; Q • Six Contracts for: Department of Housing and Urban Development; Program Name: AIDS/HOPWA; Contract Year(s): [2008—20091 through [2013—2014]; Dfw4n4 Dn 1 ft City of San Bernardino Notice of Funding Availability—Fill-In Application CITY OF SAN BERNARDINO EMERGENCY SOLUTIONS GRANTS(ESG) APPLICATION • Five Contracts for: Department of Health and Human Services; Program Name: Promoting Safe and Stable Families; Contract Year(s): ): [2008— 20091 through [2012—20131; • One Contract for: Department of Health and Human Services; Program Name: Head Start/Pre-School Services; Contract Year: [2010—20111; a; • Two Contracts for: U.S. Department of Homeland Security; Program Name: American Reinvestment& Recovery Act; Contract Years(s): [2009�2010], co and [2010--2011]. • Seven Contracts for: Department of Housing and Urban Development; Program Name: Emergency Solution Grant(ESG); Contract Year(s): [2009— w 2010] through [2015—20161. • Five Contracts for: U.S. Department of Agriculture; Program Name: CalFresh N (and Nutrition Related); Contract Year(s): [2010—2011] through [2014— T_ 0 2015]; c • Three Contracts for: Department of Housing and Urban Development; 3 Program Name: Homeless Prevention/Rapid Re-Housing;Contract Year(s): _ [2009—2010]through [2011—2012]; and o • One Contract for: U.S. Department of Agriculture; Program Name: Nutrition Education & Outreach; Contract Year: [2015—2016]. fl. Attach resumes of staff and consultants specifically assigned to this project and cc U) describe contractual relationship. CL L. CL Beverly Earl, Director, Family & Community Services is a 33 year employee of Catholic Charities. She has vast experience in working with families faced with LO housing instability. She provides extensive training and direct supervision to all of the Family and Community Services staff. Ms. Earl has a plethora of N experience in managing Federal, State, and County programs, and'is a certified L HUD and Credit Counselor. Julie Janesin has eight years of Case Management I = Disaster Case Management experience (which is her current position at Catholic Charities). Damon Brown has seven years of experience in Case Management s and Childcare Counseling (his current position at Catholic Charities). He has a Bachelor of Arts in History. Ed Hambly, III has thirty-four years of experience: four in social services (in his current position as Program Assistant to Ms. Beverly Earl); seventeen in education; five in program management; three in human resources; and five in logistics and training. He has two Master of Arts degrees - one in Education; and another in Educational Administration. He also a has a Bachelor of Science in Occupational Education. Monique Winters has seven years of experience: three in Healthcare Accounting; two in Customer Service; and two in Case Management. Claudia Carreon has seventeen years of DI a,.Irnt D.. I Std 1 City of San Bernardino Notice of Funding Availability—Fill-In Application CITY OF SAN BERNARDINO EMERGENCY SOLUTION S GRANTS(ESG) APPLICATION experience: eight in Customer Service; seven in Administration; and two in Case Management (see attached resumes). No consultants will be assigned to this project. 'Ln V 15.Specific Qualifications or Experience a. Please use this section to outline any specific qualifications or experience your agency has that would assist in solving homelessness for target populations in as partnership with the City. d Catholic Charities has unique experience in Coordination & Networking, as well as w Advocacy in the areas of Hunger and Homelessness, which will help us tackle the to daunting challenges which face our Target Population—who are either Homeless, or N at risk of becoming Homeless. N 0 3 Locally, for over 33 years Catholic Charities has been responding to the unique social needs of the community, and serves as a firm foundation to continue to assist 0 traditionally hard-to-serve and underserved populations. Catholic Charities has W significant experience in providing housing services to the general homeless to population and those at risk of homelessness. R Since 1983, Catholic Charities has received Emergency Food and Shelter Program 0 CL (EFSP) funds in both Riverside and San Bernardino County. The EFSP Program is a Q needs based program, for which clients must qualify. Funds are used to supplement Ln and extend food, homeless motel shelter, shelter services, rent, and mortgage payments to prevent homelessness. as From 1992- 2002 San Bernardino County Public Health Department designated L Catholic Charities as the Federal Housing Opportunities for Persons with AIDS (HOPWA) Housing Agent. Catholic Charities continues to provide housing and case c management services for persons living with HIV/AIDS in San Bernardino/Riverside 5 Counties. r c W Since 1992, Catholic Charities has been a Certified HUD Counseling Agency. Certified E staff work with families and address landlord/tenant issue, assist with mortgage a defaults,foreclosures,and loan modifications. a Since 1980, Catholic Charities staff have provided Housing Relocation Services to newly arrived refugees. Refugee and Immigration Services: provides family re- 5.F.f City of San Bernardino Notice of Funding Availability—Fill-In Application CITY OF SAN BERNARDINO EMERGENCY SOLUTIONS GRANTS (ESG) APPLICATION unification and resettlement services and assists with processing documents necessary to obtain legal status and citizenship. From 1986—2004, Catholic Charities developed and operated a 34 bed homeless transitional shelter facility, "Nightengale Manor", in Palm Springs , a� From 1992- 2005 (13 years) Catholic Charities has received annual approval as a n Certified HUD Counseling Agency through the U.S. Department of Housing and Urban Development to provide comprehensive Housing Counseling. Currently,the Inland Empire alarming surge in foreclosures is the fifth highest in the State of California. Catholic Charities has provided homeowners with counseling services w covering: short sales, prepared housing packet for consideration for a HUD o assignment, working with underwriters for forbearance acceptance, and N individualized budgeting. N 0 From 2005 to present our HUD Counseling activities has focused mainly on two specific areas: 1) Counseling and education on locating, securing, or maintaining residence in rental housing. Case managers provide one-on-one counseling on such o topics as: pre-rental search assistance, budgeting for rent payments; educating client's on landlord's and renter's rights; explaining the eviction process; ensuring LO client's know their rights when faced with displacements; explaining the responsibility of the entity causing displacement; and providing assistance with locating alternate housing. 2) Counseling on shelter or services for the homeless: 0 0. includes referrals to social, community, and homeless services such as emergency Q shelters or transitional housing. LO In Fiscal Year July 1, 2014—June 30, 2015, Catholic Charities provided the following a, unduplicated service/activities to the City of San Bernardino residents: aD a� PROGRAM GOAL FOR THE YEAR: 1,306 UNDUPLICATED INDIVIDUALS WITH INCOME LEVELS at or below 30% AREA MEDIAN INCOME. Clients with incomes at or below 30%of Area Median Income = 100 PERCENT. o • LIFE SKILLS/HOME ECONOMICS/NUTRITION EDUCATION/OBESITY PREVENTION = 348 INDIVIDUALS 3 HRS PER CLIENT= 1044 HRS FOR THE YEAR v • COVERED CA OUTREACH =588 INDIVIDUALS = as • HOMELESS MOTEL SHELTER/CASE MANAGEMENT= 65 HOUSEHOLDS • UTILITY PAYMENT ASSISTANCE (ELECTRIC, GAS, WATER) = 172 HOUSEHOLDS 0 w • RENTAL PAYMENTS TO PREVENT HOMELESSNESS=83 HOUSEHOLDS Q • FUNERAL/BURIAL ASSISTANCE =39 HOUSEHOLDS • FOOD ASSISTANCE (Boxes/Certificates/Vouchers) = 797 HOUSEHOLDS 5.F.f City of San Bernardino pp Notice of Funding Availability—Fill-In Application i�. CITY OF SAN BERNARDINO EMERGENCY SOLUTIONS GRANTS (ESG) APPLICATION e ANNUAL.THANKSGIVING DAY DINNER=500—600 INDIVIDUALS • CLOTHING ASSISTANCE=186 HOUSEHOLDS + COMMUNITY GARDEN VOLUNTEERS AND RECEIPIENTS= 112 HOUSEHOLDS + AFTER SCHOOL TUTORING =68 STUDENTS a; m COORDINATION & NETWORKING—Catholic Charities is linked with a wide variety of agencies, networks, collaborations, and advocacy groups. Such groups include: Project HOPE (Sheriff's Dept.), The San Bernardino County Continuum of Care, and Office of Homeless Services; the County of San Bernardino Re-entry Collaborative; HOPWA/Ryan White Committee; First Steps; Community Hospital of San Bernardino w Health Education Committee; Community Organizations Active in Disasters (COAD); 0 American Red Cross — Disaster Relations; Dignity Health (Community Benefit Ln Program); Homeless Coalition; Habitat for Humanity; High Desert Network; Family to N Family; and the San Bernardino County Sheriff Project H.O.P.E. (Homeless Outreach 3 and Proactive Enforcement) program. Frequently, staff works jointly with other agencies (when the need of a client is greater than the resources of any one agency) 3 to leverage community resources. ADVOCACY IN THE AREAS OF HUNGER AND 0 AF HOMELESSNESS — HUNGER: The Food Program is the first point of entry for many clients whose lives have been disrupted by unplanned events such as: domestic T_ violence, disaster, unemployment, homelessness, lack of work hours, health problems, the death of a loved one, not enough income to meet monthly basic N needs, or who (for any other reason) are in need of emergency food. We often c encounter clients who initially seek Food Assistance, but through Intake and a Assessment determine that the clients have other needs that can be addressed to Ln which will put them on the path to self-sufficiency. Catholic Charities continues to fight hunger by distributing food through our pantries, growing food in our Community Gardens, and assisting with CalFresh Applications for our clients. Catholic Charities also recently joined the steering committee, and was part of the formation of San Bernardino County's Food Policy Advisory Council. The Food Policy Advisory Council is a partnership between San Bernardino County Superintendent of Schools Network for a Healthy California, the County of San Bernardino Department of Public Health, Loma Linda University Public Health and the Geo-informatics Departments, Catholic Charities, San Bernardino County 2-1-1, San Bernardino County Transitional Assistance, Supplemental Nutrition Assistance Program E (SNAP),Latino Health Collaborative, Roots of Change, and the California Food Policy R Council. The Food Policy Advisory Council is an important collaborative effort of Q many agencies and individuals who are concerned with access to healthy food for all San Bernardino County residents. HOMELESSNESS: We focus mainly on two specific areas: 1) Counseling and education on locating, securing, or maintaining residence in rental housing; pre-rental search assistance; budgeting for rent payments; S.F.f City of San Bernardino Notice of Funding Availability—Fill-In Application CITY OF SAN BERNARDINO EMERGENCY SOLUTIONS GRANTS (ESG) APPLICATION educating clients on landlord's and renter's rights; explaining the eviction process; ensuring clients know their rights when faced with displacements; explaining the responsibility of the entity causing displacement; and providing assistance with locating alternate housing; and 2) Counseling on shelter or services for the homeless which includes referrals to social, community, and homeless services such as emergency shelters, bridge housing, rapid re-housing, or permanent supportive housing. Persons who are eligible for our services include households that are in immediate danger of eviction, foreclosure, currently homeless, or are transitioning from temporary shelter, motel shelter, or domestic violence. w 0 16. Certification n T N O a. The undersigned certifies under penalty of perjury that all statements made in this c proposal are true and correct to the best of the undersigned's knowledge. o 9 O /v LO 9/25/2015 Authorized Signature Date o CL 0 L CL Ken F. Sawa -- MSW, LCSW CEO /Executive Vice President `rn. LO Printed Name Title d a� L • Submit an original set and three (3) sets of hard copies for a total of four(4) sets of your c application prior to the date and time specified in the cover letter to the City of San Bernardino 0 Y U City of San Bernardino City Clerk's Office s Attn: HESG 2015-2016 NOFA Round 2 c w 300 North "D" Street, Second Floor a San Bernardino, CA 92418 *Faxed and/or emailed Applications will not be accepted. S.F.f City of San Bernardino Notice of Funding Availability=-Fill-In Application ESG Program Budget Agency Name: Catholic Charities San Bernardino& Riverside Counties Program Name: ESG Round 2 Homelessness Prevention and Rapid Re-Housing Sources of Funds: ESG Funds: Applicant's Other Sources: TOTAL: Funds: (list each separately) , - - war,r- ca Uses of Funds: Street Outreach: ' CD Emergency Shelter 2: a U a� Homelessness Prevention LU Activity: Rental Assistance $26,600 $27,600 $ 54,200 N Activity: Housing LO Relocation&Stabilization utrition Education N Services(HRSS)—Case & Outreach Management 7,800 $20,000 $ 27,800 Activity: o HRSS-- "Other" $2,664 2,664 C) LO Rapid Re-Housing Assistance Activity: Rental Emergency Food & o Assistance & Credit Shelter Program o Check Fee Assistance $27,405 $27,405 $ 54,810 CL LO Activity: Housing Relocation&Stabilization Services(HRSS)—Case Management $7,800 7,800 U U Activity: o HRSS-- "Other" $2,664 2,664 HMIS4 v Activity: Catholic Charities participates in the HMIS System a TOTAL: P74,933 $27,600 47,405 149,938 1: Limited up to 60%of the total fiscal year grant for street outreach and emergency shelter activities combined r 2: Limited up to 60%of the total fiscal year grant for street outreach and emergency shelter activities combined. Q 3: Homelessness Prevention Activities-40%of ESG funding is targeted for homelessness prevention activities 4:HMIS participation is required by the Homeless Emergency Assistance and Rapid Transition to Housing Act of 2009(HEARTH Act). Packet Pg. 189' w rLn V L d.+ d Articles of Incotporation _ L dC C W r Q and C14 0 N O 3 H c O By-Laws N O Q O L Q (D L(i f r N O N d �L U V .O i� U r _ d t v �a r Q A0336539 FILED: NN 071773719"' Stme ofCaRbrile CERTIFICATE OF AMENDED AND RESTATED DEC 0 7 2012 ARTICLES OF INCORPORATION r c R L CATHOLIC CHARITIES SAN BERNARDINO/RIVERSIDE L Y Qi The undersigned certify that: 1. They are the President and Secretary, respectively, of Catholic Charities San Bernardino/Riverside,a California nonprofit public benefit corporation. CD E 2. The Articles of Incorporation of this corporation are amended and restated to read as follows: m 0 1 N LO T_ O The name of the corporation is CATHOLIC CHARITIES SAN BERNARDINO&RIVERSIDE COUNTIES. N 0 3 !I ~ c A. This corporation Is a nonprofit Public Benefit Corporation and Is not organized for the t0 private gain of any person. it is organized under the Nonprofit Public Benefit Corporation Law for charitable purposes. ° T" Iq B, The specific purpose of this Corporation is to engage in social welfare activities in the Roman Catholic Diocese of San Bernardino (now consisting of the counties of San 0 Bernardino and Riverside) including, but without being limited to, providing a range of 0 CL social services designed to Improve the stability, safety, and health of low-income a families and those in crisis that may include basic needs financial assistance programs, ca family support services, food access and distribution, medical care, public outreach, T_ counseling and educational programs, immigration and refugee services, youth activities, scholarships, rehabilitating or constructing low-income housing or dedicating N m vacant land to public use, employment training, social enterprises, substance abuse U) programs, disaster relief and recovery programs, volunteer training and support, participation in community planning In the field of social welfare,and the coordination with the activities of the various charitable and welfare agencies of The Roman Catholic 0 Diocese of San Bernardino. 2 111 0 Y ca A. This corporation is organized and operated exclusively for charitable purposes within V Y the meaning of the Internal Revenue Code section 501(c)(3) or the corresponding provision of any future united States internal revenue law. E L) B. Despite any other provision of these articles, the corporation shall not, except to an Q insubstantial degree,engage in any activities or exercise any powers that do not further the purposes of this corporation, and the corporation shall not carry on any other activities not permitted to be carried on by (a) a corporation exempt from federal income tax under Internal Revenue Code section 501(c)(3) or the corresponding 1 provision of any future United States internal revenue law, or (b) a corporation, contributions to which are deductible under Internal Revenue Code section 170(c)(2)or R the corresponding provision of any future United States internal revenue law. L C. No substantial part of the activities of this corporation shall consist of carrying on propaganda,or otherwise attempting to influence legislation,and the corporation shall N not participate or intervene in any political campaign (including the publishing or distribution of statements)on behalf of any candidate for public office. ai L dC C W IV r The property of this corporation is irrevocably dedicated to charitable purposes and no part of the net Income or assets of this corporation shall ever inure to the benefit of any director, "n officer or member thereof or to the benefit of any private person. Upon the dissolution or N winding up of the corporation,its assets remaining after payment,or provision for payment,of 0 all debts and liabilities of this corporation shall be distributed to a nonprofit fund,foundation or F corporation which is organized and operated exclusively for charitable purposes and which has = established its tax exempt status under Internal Revenue Code section 501(c)(3) and has o satisfied the requirements of Revenue and Taxation Code Section 214. V o LO There shall be one class of Members,and the sole Member shall be The Roman Catholic Bishop of San Bernardino,a corporation sole. y 0 CL 0 L 3. The forgoing amendment and restatement of Articles of incorporation has been duly approved m by the Board of Directors. ui T 4. The foregoing amendment and restatement of the Articles of incorporation has been duly approved by the required vote of the Member. rn ai We further declare under penalty of perjury under the laws of the State of California that the matters set forth in this Certificate of Amended and Restated Articles of incorporation are true and correct of s U our own knowledge. 0 0 w V 16 2011. �( U Bate: Most Reverend Gerald R.Barnes,President 0 c� � a r. a rances Coleman,RS.M.,Secretary Dnrira4 Dn 409 1 �� . Catholic Charities Providing Help • Creating Hope N a L Catholic Charities E San Bernardino & Riverside Counties 0 N r O N O LO 3 0 0 Fifth Amended and Restated BYLAWS N O 0. 0- Q r r N d N d r t U V O t r R U r _ d May 14, 2013 a 5.F.f ARTICLE t! i� MEMBER OF THE CORPORATION Section 2.01 Member Classification and Authority of Member: (a) The Corporation shall have one Member, The Roman Catholic Bishop of San Bernardino, a corporation sole. (b) The Member shall have the power and authority to vote on and approve Y matters reserved to the Member, namely: Cn (i) Change in the direction, mission, purpose or philosophy of the Corporation; (ii) Appointment or removal of the Chair of the Board; E (Iii) Appointment or removal of Directors; W (iv) Appointment or removal of the Executive Vice President; o (v) Disposition of all or substantially all of the Corporation's assets; (vi) Merger, consolidation or dissolution of the Corporation; N (vii) Distribution of assets upon consolidation, merger or dissolution; 3 (viii) Approval of indebtedness in excess of$100,000; and (ix) Amendment or repeal of Bylaws or the adoption of new Bylaws for the Corporation. 0 Section 2.02 Termination of Membership: o LO Except as otherwise specifically provided in these Bylaws, the Membership and all rights of Membership held by a person shall automatically terminate on the voluntary o resignation of such Member; o L Q. r LO ARTICLE III MEETINGS OF MEMBER N Seaton 3.01 Meetings: Location, scheduling, notification, and methods of conducting meetings shall be .o determined, as appropriate, by the Member. The Member may delegate in writing a person to act on its behalf at a meeting, which person shall have the authority to act v on its behalf. The Member shall act by its written direction to elect Directors and to conduct any other appropriate business. Minutes of Member's meetings shall be maintained by the Corporation. Section 3.02 S ecial Meetings: a Special meetings of the Member may be requested by the Board of Directors and may be set by the Member as provided in Section 3.01 of these Bylaws. Section 4.02 Number: The Board shall consist of no fewer than five (5) or more than thirty (30) Directors. The Board may recommend to the Member that vacancies on the Board not be filled as long as the total number of Directors falls within the range of five (5) to thirty (30) Directors. Section 4.03 Service on the Board: (a) The President of the Corporation is an ex officio Director of the Board with full n voting rights. (b) The President may appoint two (2) ex officio Directors with full voting rights. T E LU (c) The term of office for each Director and of each authorized but unfilled Director position shall be one (1) to three (3) years, which terms may be renewed but N Board Service shall not exceed a total of fifteen (15) consecutive years, except LO for those Directors named in Section 4.03(a) and 4.03(b). N O (d) No employee of Catholic Charities shall serve on the Board of Directors. F AF (e) No more than forty-nine percent (49%) of the persons serving on the Board at 0 any given time may be interested persons as interpreted by the Internal Revenue Code. LO Section 4.44 Vacancies: N O 0. (a) Subject to the provisions of Section 5226 of the California Nonprofit Public 0 Benefit Corporation Law, any Director may resign effective upon giving written � notice to the Secretary of the Corporation, unless such notice specifies a later time for the effectiveness of such resignation. _ a (b) The Board may recommend to the Member the removal of a Director for any LD reason. (c) The Board may declare vacant the office of a Director who has been absent from two (2) consecutive Board meetings. o (d) Vacancies on the Board of Directors shall occur in the event of the death of a Director, removal of a Director as provided in these Bylaws, resignation of a Director, or failure to elect the total number of authorized Directors. s Section 4.45 Place of Meeting: Q (a) Meetings of the Board shall be held at a location designated by the Board. (b) In the absence of such designation, all meetings of the Board shall be held at the principal office of the Corporation. 13-Al S.F.f Section 4 09 Participation in Meetings by Telecommunication: Subject to the requirements of consent in Corporations Code §20(b) and guidelines and procedures the Board may adopt, Directors not physically present in person at a meeting of Board may, by electronic transmission by and to the corporation or by electronic video screen communication, participate in a meeting of the Board, be deemed present in person, and vote at a meeting whether that meeting is to be held at a designated place or in whole or in part by means of electronic transmission by and to the corporation or by electronic video screen communication, subject to the following requirements: (1) A meeting of the Directors may be conducted, in whole or in part, by electronic transmission by and to the corporation or by electronic video screen communication (i) if the corporation implements reasonable measures to E provide Directors in person a reasonable opportunity to participate in the w meeting and to vote on matters submitted to the Directors, including an opportunity to read or hear the proceedings of the meeting substantially N concurrently with those proceedings, and (ii) if any Director votes or takes other r LO action at the meeting by means of electronic transmission to the corporation or N electronic video screen communication, a record of that vote or action is 0 maintained by the corporation. Any request by a corporation to a Director pursuant to Corporations Code §20(b) for consent to conduct a meeting of Directors by electronic transmission by and to the corporation shall include a 0 notice that absent consent of the Director pursuant to Corporations Code §20(b), the meeting shall be held at a physical location in accordance with °_ these bylaws. Section 4.14 Adjournment: 0 a 0 A majority of the Directors present, whether or not a quorum is present, may adjourn a any Board meeting to another time and place, not more than 45 days thereafter. LO Section 4.11 Action without Meeting: V1 d (a) Any action required or permitted to be taken by the Board may be taken without L a meeting if a majority of the Directors of the Board consent in writing or email to such action. 0 (b) Such consent or consents shall have the same effect as a majority vote of the E Board and shall be filed with the minutes of the proceedings of the Board. r Section 4.12 Rights of Inspection_: _ U IS Upon providing reasonable notice to the Executive Vice President, the Board shall a have all inspection rights which are mandated by the Corporations Code subject to any fiduciary duty to the Corporation to avoid conflicts of interest and subject to any other laws, the right to privacy, or any other rights which may restrict rights of inspections. ARTICLE V OFFICERS OF THE CORPORATION Section 5.03 Officers: (a) The Officers of the Corporation shalt be a President of the Corporation, an Executive Vice President, a Chair of the Board, a Secretary and.a Treasurer. L (b) Corporate Officers may have assistants who do not serve as Officers of the y Corporation. N (c) Any number of offices may be held by the same person except that neither the Secretary nor the Treasurer may serve concurrently as the President or Chair of the Board. E LU Section 5.02 Aaoointment: N LO (a) The President of the Corporation shall at all times be the individual then serving N as the Roman Catholic Bishop of San Bernardino. 3 (b) The Executive Vice President of the Corporation shall be appointed by the = Member at the recommendation of the Board of Directors. 0 c) The Chair of the Board of Directors shall be selected in accordance with LO Appendix l of these Bylaws_ 7T- (d) The Secretary and the Treasurer of the Corporation, provided they are not paid o staff of Catholic Charities, shall serve as voting Directors with the privileges and o obligations of the position. Each shall be appointed by the Board upon a recommendation of the Executive Vice President and shall serve for a term LO determined by the Board, not to exceed three years, which may be renewed. (e) A paid staff person serving as Secretary or Treasurer shall not serve as Director, shall not have the privileges and obligations of Directorship, shall be appointed by the Board upon recommendation of the Executive Vice President, and shall serve in this office for a term determined by the Board. 0 Section 5.03 Removal and Resignation: U (a) The President shall be the Incumbent Bishop of the Diocese of San Bernardino. E (b) The Chair of the Board may be removed by the Member of the Corporation or by a 213 majority vote of the seated Directors. a (c) The Executive Vice President may be removed, either with or without cause, by the Member of the Corporation. (d) The Secretary or the Treasurer may be removed, either with or without cause, by the Board upon recommendation of the Executive Vice President. Page N Parka+ Pm -1Q7--1 how authorized, the notice thereof given, the names of those present, existence of a quorum, and the proceedings thereof; (b) Shall keep, or cause to be kept, at the principal office in the State of California the original or a copy of the Corporation's Articles and Bylaws, as amended to date; (c) Shall give, or cause to be given, notice of all meetings of the Board of Directors as required by these Bylaws or by law to be given; (d) Shall keep the seal of the Corporation in safe custody and shall attest to and N affix such seal to such documents as required by the business of the Corporation; L (e) Shall have such other powers and perform such other duties as may be w prescribed; 0 (f) Shall be responsible for the management of the Board Chair Selection Process. LO T 0 N Section 5.49 Treasurer of the Corporation: 0 (a) Shall have the duty to keep or cause to be kept full and accurate records of all = funds, property and accounts of the Corporation; see to the preparation of an corporate financial reports as may be LO (b) Shall p p Y p required; �r (c) Shall provide to any independent auditors or certified public accountants o retained by the Board of Directors such documents and records as may be o required for the conducting of audits or reviews; �- LO (d) Shall monitor or see to the monitoring of the long-term investments of the Corporation, in particular with regard to safety and growth of such investments in keeping with the investment policies that have been established by the Board; (e) Shall see to the preparation and presentation of annual operating and capital budgets; r f� (#) Shall make reports, at least annually, to the Board of Directors with respect to the financial condition of the Corporation at such time and in such form as the Board may require. E U w Q , ARTICLE ViI INDEMNIFICATION Section 7.01 Indemnification: To the fullest extent permitted by law, this corporation shall indemnify its Directors and officers, and may indemnify employees and other persons described in Corporations Code Section 5238(a), including persons formerly occupying any such positions, against all expenses, judgments, fines, settlements, and other amounts actually and reasonably incurred by them in connection with any "proceeding," as that term is used in that section, and including an action by or in the right of the corporation, by reason of the fact that the person is or was a person described in that section. "Expenses," as used in this bylaw, shall have the same meaning as in that section of the Corporations Code. w U On written request to the board by any person seeking indemnification under N Corporations Code Section 5238(b) or Section 5238(c), the board shall promptly LO decide under Corporations Code Section 5238(e) whether the applicable standard of N conduct set forth in Corporations Code Section 5238(b) or Section 5238(c) has been 0 met and, if so, the board shall authorize indemnification. If the board cannot authorize indemnification, because the number of Directors who are parties to the proceeding with respect to which indemnification is sought prevents the formation of a quorum of 0 Directors who are not parties to that proceeding, the board shall promptly call a meeting of Directors. At that meeting, the Directors shall determine under LO Corporations Code Section 5238(e) whether the applicable standard of conduct has been met and, if so, the Directors present at the meeting in person or by proxy shall authorize indemnification. 0 a 0 To the fullest extent permitted by law and except as otherwise determined by the board in a specific instance, expenses incurred by a person seeking indemnification under these Bylaws in defending any proceeding covered by the provisions of these Bylaws shall be advanced by the corporation before final disposition of the proceeding, on receipt by the corporation of an undertaking by or on behalf of that person that the advance will be repaid unless it is ultimately found that the person is w entitled to be indemnified by the corporation for those expenses. Section 7.02 Insurance: o The Corporation shall have power to purchase and maintain insurance on behalf of U any agent of the Corporation against any liability asserted against or incurred by the agent in such capacity or arising out of the agent's status as such whether or not the E Corporation would have the power to indemnify the agent against such liability under the provisions of this Article, provided, however, that a Corporation have no power to a purchase and maintain such insurance to indemnify any agent of the Corporation for a violation of Section 5233 of the California Nonprofit Public Benefit Corporation Law. Section pp v i n 7.03 Non-applicability to Fiduciaries of Employee Benefit Plans. (a) This Article does not apply to any proceeding against any trustee, investment manager, or other fiduciary, of an employee benefit plan in such person's Page 12 J n--'--a n_ Ann S.F.f CERTIFICATE OF SECRETARY f, the undersigned, the duly elected Secretary of CATHOLIC CHARITIES SAN BERNARDINO & RIVERSIDE COUNTIES, a California nonprofit public benefit corporation, do hereby certify: That the foregoing Bylaws consisting of 15 pages, including the attached Appendix, L were adopted as the Bylaws of the Corporation by the Member of the Corporation on L May 14, 2013, and the same do now constitute the Bylaws of said Corporation. u� IN WITNESS WHEREOF, I have hereunto subscribed my name this first day of June, 2013. E W y N Sr. M ry F aces Coieman, R.S.M. r 0 Secretary N 0 3 c 0 0 0 LO N O CL O L Q r LO r N Gf is L LC U U O t U c m E s U fC r.+ d Nee I4 d .. _ ....,. _ ,L^ V L d r Audited Financial Statements Single Audit W (0 last( two fiscal years N O 3 F- O 0 LO T" R N O Q O L Q. r T" CD N N d i+ �L R U v O t R U _ m E M U M Q i 9 C h-,-�; C a ol th I �q L #. L r i t, i d Providing Help *'Creating Haile in SAN BERNARDIND/RIVERSIDE 4), (A nonprofit public benefit corporation) w w 0 N LO T 0 N O 3 H c SINGLE AUDIT o INTERNAL CONTROL 0 AND COMPLIANCE REPORTS �a FOR THE YEAR ENDED JUNE 30,2013 rn O CL O L CL m 7 LO T N Q1 N d 'C U 2 O t r+ tv U c m E swco Smith Marion w & Company, LbP Q CATHOLIC CHARITIES SAN BERNARDINO/RIVERSIDE INTERNAL CONTROL AND COMPLIANCE REPORTS FOR THE YEAR ENDED JUNE 30,2013 TABLE OF CONTENTS Paee c n3 'L^ V Report on Internal Control over Financial Reporting and on Compliance and a; Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 1-2 Cn Report on Compliance for Each Major Federal Program;Report on Internal Control Over Compliance: And Report on the Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 3-4 a, m Schedule of Expenditures of Federal Awards 5 w U m Notes to Schedule of Expenditures of Federal Awards 6 N LO Schedule of Findings and Questioned Costs 7 0 N Status of Prior Year Findings and Corrective Action 8 3 c 0 0 a7 V- 0 a 0 L Q r LO r N d r L U v 0 W U c W E t v Q Smith Marlon&Cswo ublic Ac countants Grand Terrace Office•22365 Barton Road,Suite 108•Grand Terrace,CA 92313•(909)825-6600 c Board of Directors Catholic Charities San Bernardino/Riverside L San Bernardino,CA °�' d t REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND to OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS y L INDEPENDENT AUDITOR'S REPORT E 1= W We have audited,in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General N of the United States, the financial statements of Catholic Charities San BernardinoMverside, which comprise the Ln statement of financial position as of June 30,2013, and the related statements of activities,cash flows and functional N expenses for the year then ended, and the related notes to the financial statements,and have issued our report thereon 0 dated October 28,2013. 3 t— c Internal Control Over Financial Reporting 0 In planning and performing our audit of the financial statements, we considered Catholic Charities San Bemardino/Riverside's internal control over financial reporting(internal control)to determine the audit procedures that Q are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements,but not for the purpose of expressing an opinion on the effectiveness of Catholic Charities San Bernardino/Riverside's internal control. Accordingly,we do not express an opinion on the effectiveness of Catholic Charities San Bernardino/Riverside's internal N control. 00 CL 0 A deficiency in internal control exists when the design or operation of a control does not allow management or a employees,in the normal course of performing their assigned functions,to prevent or detect and correct misstatements on to a timely basis.A material weakness is a deficiency,or combination of deficiencies,in internal control,such that there is a Ln reasonable possibility that a material misstatement of the Organization's financial statements will not be prevented,or detected and corrected on a timely basis.A significant deficiency is a deficiency,or combination of deficiencies,in internal control that is less severe than a material weakness,yet important enough to merit attention by those charged w ai with governance. L R Our consideration of internal control was for the limited purpose described in the first paragraph ofthis section and was v not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations,during our audit we did not identify any deficiencies in internal control that we consider to be 0 material weaknesses,as defined above.However,material weaknesses may exist that have not been identified. U :j c d E t v co Q www.SMCoCPA.com Brent%vood,,m • Grand'rerrace,CA • Lake Arrowhead,CA • Murrieta,CA • Redlands,CA GOVERNMENTAL AUDITING STANDARDS COMPLIANCE REPORT(CONTINUED) Compliance and Other Matters `✓ As part of obtaining reasonable assurance about whether Catholic Charities San Bemardino/Riverside's financial statements are free of material misstatement,we performed tests of its compliance with certain provisions of laws, regulations,contracts,and grant agreements,noncompliance with which could have a direct and material effect on the determination of financial statements amounts.However,providing an opinion on compliance with those provisions was not an objective of our audit,and accordingly,we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Y c ca Purpose of this Report 0 The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing,and not to provide an opinion on the effectiveness of the entity's internal control or on compliance.This = report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the s entity's internal control and compliance.Accordingly,this communication is not suitable for any other purpose. U, m �„ as — w 0 October 28,2013 N Grand Terrace,CA `n T Q N O 3 c tY 0 u� v, O CL O L Q. r r d N d a+ L U _v O s ca U d E z v R a 2 n....�..a�.. nnr SMG0Sunitlt Marlon&Company,LLP•Certifled Public Accottntattts Grand Terrace Office•22365 Barton Road,Suite 108-Grand'l'errace,CA 92313•(909)825-6600 Board of Directors Catholic Charities San Bernardino/Riverside = R San Bernardino,CA L REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL °r CONTROL OVER COMPLIANCE; AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY OMB CIRCULAR A-133 c INDEPENDENT AUDITOR'S REPORT as L Report on Compliance for Each Major Federal Program E ' We have audited Catholic Charities San Bernardino/Riverside'compliance with the types of compliance requirements w described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of Catholic Charities San Bernardino/Riverside' major federal programs for the year ended June 30, 2013. Catholic N LO Charities San Bernarduio/Riverside'major federal programs are identified in the summary of auditor's results section of CD the accompanying schedule of findings and questioned costs. 04 0 3 H Management's Responsibility Management is responsible for compliance with the requirements of laws,regulations,contracts,and grants applicable to 0 its federal programs. o! 9 Ln r Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of Catholic Charities San Bernardino/Riverside's major federal programs based on our audit of the types of compliance requirements referred to above.We conducted our N audit of compliance in accordance with auditing standards generally accepted in the United States of America; the 0 standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General o of the United States;and OMB Circular A-133,Audits of States,Local Governments,and Non-Profit Organizations. CL Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance `r° about whether noncompliance with the types of compliance requirements referred to above that could have a direct and 'n material effect on a major federal program occurred. An audit includes examining,on a test basis, evidence about w Catholic Charities San Bernardino/Riverside's compliance with those requirements and performing such other procedures d as we considered necessary in the circumstances. m Y L We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However,our audit does not provide a legal determination of Catholic Charities San Bernardino/Riverside's compliance. V V 0 Opinion on Each Major Federal Program V In our opinion, Catholic Charities San Bernardino/Riverside complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30,2013. E s U R Q Q wwwSMCoCPA.com Brentwood,TN - Grand Terrace,CA - Lake Arrowhead,CA - Murrieta,CA • Redlands,CA REPORT ON COMPLIANCE WITH OMB CIRCULAR A-133(CONTINUED) Report on Internal Control over Compliance Management of Catholic Charities San Bernardino/Riverside is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance,we considered Catholic Charities San Bernardino/Riverside's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances forthe purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133,but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Catholic Charities San Bernardino/Riverside's internal control over compliance. °= m t A deficiency in internal control over compliance exists when the design or operation ofa control over compliance does N not allow management or employees,in the normal course of performing their assigned functions,to prevent,or detect and correct,noncompliance with atype ofcompliance requirement of a federal program on a timely basis.A material a� weakness in internal control over compliance is a deficiency,or combination of deficiencies,in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance E requirement of a federal program will not be prevented,or detected and corrected,on a timely basis.A significant W deficiency in internal control over compliance is a deficiency,or a combination of deficiencies,in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in 04 internal control over compliance,yet important enough to merit attention by those charged with governance. Ln 0 N Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of 0 this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies.We did not identify any deficiencies in internal control over compliance that we -o consider to be material weaknesses.However,material weaknesses may exist that have not been identified. 0 Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 We have audited the financial statements of Catholic Charities San Bernardino/Riverside as of and for the year ended LO June 30,2013,and have issued our report thereon dated October 28,2013,which contained an unqualified opinion oil those financial statements.Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole.The accompanying schedule of expenditures of federal awards is presented for purposes of additional y analysis as required by OMB Circular A-133 and is not a required part ofthe financial statements.Such information is 0 the responsibility of management and was derived from and relates directly to the underlying accounting and other o records used to prepare the financial statements.The information has been subjected to the auditing procedures applied a in the audit of the financial statements and certain additional procedures,including comparing and reconciling such t° information directly to the underlying accounting and other records used to prepare the financial statements or to the ui financial statements themselves,and other additional procedures in accordance with auditing standards generally N accepted in the United States of America.In our opinion,the schedule of expenditure of federal awards is fairly stated a� in all material respects in relation to the financial statements as a whole. L The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. V Accordingly,this report is not suitable for any other purpose 2 0 c a� October 28,2013 Grand Terrace,CA r Q 4 I Packpt Pn ?n7 CATHOLIC CHARITIES SAN BERNARDINO/RWERSIDE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30,2013 Federal Program Name CFDA No. Expenditures US Department of Homeland Security-Emergency Food and Shelter National Board Program EFSP Phase 30-ARLANZA [2] $ 5,334 EFSP Phase 30-CATHEDRAL [2] 24,219 EFSP Phase 30-DHS [2] 11,077 M EFSP Phase 30-HAD [2] 58,000 C9 EFSP Phase 30-HEMET [2] 13,043 L d EFSP Phase 30-INDIO [2] 12,251 EFSP Phase 30-MECCA [2] 12,387 s EFSP Phase 30-MV [2] 10,981 EFSP Phase 30-PERRIS [2] 11,987 v EFSP Phase 30-REDLANDS [21 4,148 EFSP Phase 30-RUBiDOUX [2) 35,112 EFSP Phase 30-SB [2] 134,852 d EFSP Phase 30-TEMECULA [2] 15,655 EFSP Phase 30-WE [2] 57,944 W EFSP Phase 30-YUCCA [2] 5,000 EFSP Phase 31-HD [2] 13,277 N EFSP Phase 31-SB [2] 5,062 LO EFSP Phase 31-WE [2] 236 c Subtotal-Emergency Food and Shelter National Board Program 97.024 430,565 N Total US Department of Homeland Security 430,565 O 3 H US Department of State US Catholic Conference Immigration and Migration Services [4] 160,995 Total US Department of State 19.510 160,995 O tY 0 US Department of Agriculture T" Cal-Fresh [4) 135,105 Head Start-RCOE [4] 81,260 NEOP/SNAP ED [4] 55,075 N Why Try [4] 75,606 O Total US Department of Agriculture 10.561 347,046 Q O L Q T7 LO Department of Housing and Urban Development Aids/HOPWA-Riverside [9] 53,840 Subtotal 14.241 53,840 d N Department of Housing and Urban Development City of Moreno Valley-CDBG [10] 14,993 City of Riverside-CDBG [5] 6,500 V City of San Bernardino-CDBG [I0] 14,000 v Towgi of Apple Valley-CDBG [I O] 10,716 Subtotal 14.218 46,209 0 w cC Department of Housing and Urban Development U HPRP-SB(CAP) 14.262 27,232 27,232 N E t v Department of Housing and Urban Development s ESG-Riverside County [10] 20,000 Q ESG-San Bernardino Cold Weather [6] 118,197 Subtotal 14.231 138,197 Total Department of Housing and Urban Development 265,478 See auditors'report on schedule of expenditures of federal awards 5 5.F.f CATHOLIC CHARITIES SAN BERNARDINOJRWERSIDE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ! FOR THE YEAR ENDED JUNE 30,2013 Federal Program Name CFDA No. Expenditures Department of Health and Human Services Promoting Safe and Stable Families-San Bernardino County [8] 829,386 Promoting Safe and Stable Families(MSM)-Riverside County [7] 1,101,085 Promoting Safe and Stable Families(CAPIT)-Riverside County [5] 20,665 L Subtotal 93.556 1,951,136 U' Total Department of Health and Human Services 1,951,136 TOTAL EXPENDTTIIRES OT FEDERAL AWARDS $ 3,155,220 N t A V C O a39 [1] Direct assistance m [2] Passthrough the Emergency Food and Shelter Local Board E W [3] Passthrough the United States Catholic Conference �p [4] Pass through Catholic Charities-CA 0 [5]Passthrough the City of Riverside N [6] Passthrough the County of San Bernardino Economic and Community Development Department LO T [7]Passthrough the Riverside County Department of Public Social Services N [8] Passthrough the County of San Bernardino,Human Services System O [9] Passthrough the Housing Authority of the County of Riverside ?� [10]Passthrough the Riverside County Economic Development Agency 1- [11]City of Moreno Valley C [12]CA State Dept of Mental Health o [13]Riverside County Superintendent of Schools W [14]Community Action Partnership Lf) T_ et to O Q O L Q. to T7 LO r t� to y N N L U U_ O .0 U c m E t U R r.+ Q See audi(ors'report on schedule of expenditures of federal awards 6 0­1,_;Dn ')An 5.F.f CATHOLIC CHARITIES SAN BERNARDINO/RIVERSIDE NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30,2013 Summary of Significant Accounting Policies Applicable to the Schedule of Expenditures of Federal Awards Scope of Presentation The accompanying schedule presents the expenditures incurred (and related awards received) by that are reimbursable under federal programs of federal agencies providing financial assistance. For the purposes ofthis schedule,only the portions of program expenditures reimbursable with such federal funds are reported in the ` accompanying schedule. Program expenditures in excess ofthe maximum federal reimbursement authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the accompanying schedule. y M Basis of Presentation >, The accompanying schedule of expenditures of federal awards includes the federal grant activity of and is _ presented on the accrual basis of accounting. The information in this schedule is presented in accordance with a� the requirements of OMB Circular A-133,Audits of States,Local Governments,and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the w preparation of,the basic financial statements. cfl 0 N Ln V- CD N O F C O O O LO T- td N O Q O 2 CL to r LO r N O N d L t L) V O R U r c d E t v �a r Q 7 0�^Irs* D^ 14n CATHOLIC CHARITIES SAN BERNARDINO/RIVERSIDE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30,2013 SECTION Summary of Auditors=,lts_,, Financial Statements 1. Type of Auditor Report on the financial statements: Unqualified. 0 L 2. Internal control over financial reporting: m a. Material weakness identified yes X no u7 b. Significant deficiencies identified that are not considered to be material weaknesses? yes X none reported = m a� 3. Noncompliance material to financial statements? yes X no w Federal Awards co 4. Internal control over major programs: c a. Material weakness identified yes X no LO b. Significant deficiencies identified that are not c considered to be material weaknesses? yes X none reported N 0 5. Type of auditors'report on compliance for major programs: Unqualified. .0 c 6. Audit findings noted which are required to be c ' reported under Section_.510(a)o€Circular A-133? yes X no 0 7. Identification of Major Programs: `n CFDA Number Name of Federal Program 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program vc°i 93.556 Promoting Safe and Stable Families 0Q 0 L- 8. The Dollar Threshold Used To Distinguish Between C Type A and Type B Programs: $300,000. cci 9. Auditee qualified as a low-risk auditee? X yes no d 0 as SECTION II—Financial Statement Findings U NONE V 0 SECTION III—Federal Award Findings and Questioned Costs v c m NONE ca .r Q 8 CATHOLIC CHARITIES SAN BERNARDINO/RIVERSIDE STATUS OF PRIOR YEAR FINDINGS AND CORRECTIVE ACTION FOR THE YEAR ENDED JUNE 30,2013 There were no findings noted M the prior audit. r C lC fL^ V L d .id d a V C N cm L E W r O N N r O N O N C 3 O O T- N O Q O L Q to V7 Ln r Q� d �L t U V O r.+ U c d s .r Q 9 n__c_a n� nen L C9 L i.+ d s V L W T N T O N O H C 7 " O Q. C) T N O Q O L Q rD T LO T N O N O to s U U_ O s U c m E s U R r+ Q D.�..L..►Dr. 7�2 ;z- Catholic I Charities Providing Help < Creating Hope SAN BERNARDINO & RIVERSIDE COUNTIES a (A nonprofit public benefit corporation) m E w O N LO r O N O FINANCIAL STATEMENTS F AND a INDEPENDENT AUDITORS'REPORT o FOR THE YEAR ENDED JUNE 30,2014 °n O CL O L Q r LO r m N d N 2 L U U_ O t R U r c a� E t U 0 Q Smith Marion & C..ompany. 1.LT' CATHOLIC CHARITIES SAN BERNARDINO&RIVERSIDE COUNTIES FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS'REPORT FOR THE YEAR ENDED JUNE 30,2014 TABLE OF CONTENTS Page r c Independent Auditors'Report 1-2 L FINANCIAL STATEMENTS r d Statement of Financial Position 3 Statement of Activities 4 a� L Statement of Cash Flows 5 w Statement of Functional Expenses 6 m P Q Notes to the Financial Statements 7-17 N LO 0 N O 3 H c O 0 �n Ta O sz O L- M r r N �L U V O t .r R U c O E t v to Q 5.F.f SWJ0 Smith Marion&Company,LLP•Certified Public Accotuttanks Grand Terrace Office•'22365 Barton Road,Suite 108•G[and'lerrace,CA 92313 (909)825-6600 c Board of Directors R L Catholic Charities San Bernardino&Riverside Counties t7 San Bernardino,CA a; am INDEPENDENT AUDITORS'REPORT N Report on the financial Statements c am M We have audited the accompanying statements of financial position of Catholic Charities San Bernardino&Riverside Counties as of June 30,2414,and the related statements of activities,cash flows,and functional expenses for the years w then ended and the related notes to the financial statements. o 0 Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with o N accounting principles generally accepted in the United States of America;this includes the design,implementation,and 0 maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from H material misstatement,whether due to fraud or error. 'a c Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit.We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial y statements are free of material misstatement. 0 a 0 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial a statements.The procedures selected depend on the auditor's judgment,including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error.In making those risk assessments,the auditor ui considers internal control relevant to the entity's preparation and fair presentation of the financial statements in orderto c design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the d effectiveness of the entity's internal control.Accordingly,we express no such opinion.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by L management,as well as evaluating the overall presentation of the financial statements. U We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 0 0 Opinions v In our opinion,the financial statements referred to above present fairly,in all material respects,the financial position of Catholic Charities San Bernardino&Riverside Counties as of June 30,2014,and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of M America. r Q I wwwSi ICoCPA.com Brentwood,TN • Grand'ferrate,CA • Lake Arrowhead,CA • Murrieta,CA • Redlands,CA I INDEPENDENT AUDITORS'REPORT(Continued) Report on Other Legal and Regulatory Requirements In accordance with Government Auditing Standards,we have also issued our report dated October 31,2014 on our consideration of Catholic Charities SanBernardino&Riverside Counties's internal control over financial reporting and on our tests of its compliance with certain provisions of laws,regulations,contracts and grant agreements,and other matters.The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on the internal control over financial reporting or on compliance.That report is an integral part of an audit performed in accordance with GovernmentAuditing Standards M and should be considered in assessing the results of our audit. L W i+ d o a f V L October 31,2014 Grand Terrace,CA w 0 N T O N O E- C O O LO Q' O r d' is N O M O L Q W T7 Ln r N d N N ' L V V .O i+ M U c d E t v Q 2 co L L d i+ s U C d L d W r 0 N LO TM, O N O 3 c O 0 Ln FINANCIAL STATEMENTS o N O O. O L Q to r to CD A) i+ �L s U U 0 JOWN s U c d s U ca Q CATHOLIC CHARITIES SAN BERNARDINO &RIVERSIDE COUNTIES STATEMENT OF FINANCIAL POSITION' JUNE 30,2014 ASSETS Current Assets Cash and cash equivalents $ 2,752,406 Cash-restricted 625,318 Subtotal Cash 3,377,724 a; Accounts receivable 9,216 Q1 t 541,329 rn Grants receivable >, Prepaid expenses 20,703 c Total Current Assets 3,948,972 a� m E Non-Current Assets W Long term investments 1,119,791 0 Property and equipment(net) 342,129 04 Deposits 12,952 c N 1,474,872 Total Non-Current Assets o TOTAL ASSETS $ 5,423,844 N c 3 O LIABILITIES AND NET ASSETS Current Liabilities o 0 Accounts payable and accrued expenses $ 210,513 Deferred revenue and advances 752,892 Total Current Liabilities 963,405 0 a O Noncurrent Liabilities Q' w Unfunded Lay Pension Liability 129,708 LO Total Noncurrent Liabilities 129,708 a" m w Net Assets Unrestricted/undesignated 2,058,057 M Unrestricted/designated 1,859,355 V Subtotal Unrestricted 3,917,412 2 Temporarily restricted 413,319 t Total Net Assets 4,330,731 v TOTAL LIABILITIES AND NET ASSETS $ 5,423,844 }; c d E s ca Q See notes to financial statements 3 `Partraf Pn 91Q CATHOLIC CHARITIES SAN BERNARDINO&RIVERSIDE COUNTIES STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30,2014 Temporarily SUPPORT AND REVENUE Unrestricted Restricted Totals Support Contributions $ 289,668 $ 69,939 $ 359,607 Other contributions 94,638 - 94,638 Contributions by Diocese 650,000 - 650,000 a; United Way 105,818 - 105,818 Special events 72,277 - 72,277 rn In-kind contribution 1,517,443 - 1,517,443 Total Support 2,729,844 69,939 2,799,783 a� L d Revenue E Grant income 4,629,596 - 4,629,596 w ca Program service fees 188,975 - 188,975 N Net investment(additional interest)return 211,713 - 211,713 ;n Expense reimbursement 5,082 - 5,082 N Total Revenue 5,035,366 - 5,035,366 0 3 H Net Assets Released from Restrictions _ Satisfaction of program restrictions 69,939 (69,939) - o TOTAL SUPPORT AND REVENUE $ 7,835,149 $ - $ 7,835,149 w 0 LO EXPENSES Program Services N Family and Community Services $ 3,732,217 $ - $ 3,732,217 0 Citizenship and Immigration 342,028 - 342,028 0 Counseling 2,596,832 - 2,596,832 a co Investment in Higher Education 18,473 - 18,473 LO Social Enterprise 15,115 - 15,115 a� Disaster Relief Recovery 69,939 - 69,939 Total Program Services 6,774,604 - 6,774,604 Support Services General and administration 603,901 - 603,901 V Fundraising 190,368 - 190,368 2 Total Support Services 794,269 - 794,269 TOTAL EXPENSES 7,568,873 - 7,568,873 U EXCESS(DEFICIENCY)OF REVENUES OVER EXPENSE: 266,276 - 266,276 c OTHER CHANGES IN NET ASSETS a) Acturarial adjustment-unfunded pension liability 129,708 - 129,708 _ Changes in Net Assets 136,568 - 136,568 w Net Assets-Beginning 3,780,844 413,319 4,194,163 Q Net Assets-Ending $ 3,917,412 $ 413,319 $ 4,330,731 See notes to financial statements 4 CATHOLIC CHARITIES SAN BERNARDINO &RIVERSIDE COUNTIES STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30,2014 CASH FLOWS FROM OPERATING ACTIVITIES Change in Net Assets $ 136,568 Adjustments to reconcile change in net assets to net used in operating R activities: Non-cash items included in net income: m Depreciation 55,560 t Unrealized(gain)loss on investments (115,602) to Loss on disposal of equipment 1,752 Net(increase)decrease in: Accounts receivable (7,333) `m Grants receivable 340,005 w Prepaid expenses 1,809 `O 0 Deposits 800 LO Net increase(decrease)in: c Accounts payable and accrued expense (19,217) 4 Deferred revenue and advances 190,127 3 F Unfunded pension liability 129,708 NET CASH PROVIDED(USED)BY OPERATING ACTIVITIES 714,177 c CASH FLOWS FROM INVESTING ACTIVITIES Purchase of investments (44,971) NET CASH PROVIDED(USED)BY INVESTING ACTIVITIES (44,971) 0 Q. 0 L Q CASH FLOWS FROM FINANCING ACTIVITIES � Lo (Increase)decreasein debt - NET CASH PROVIDED(USED)BY FINANCING ACTIVITIES - N N Net Increase(Decrease)in Cash and cash equivalents 669,206 L Cash and cash equivalents at beginning of year 2,708,518 Cash and cash equivalents at end of year $ 3,377,724 0 Z M U SUPPLEMENTAL DATA: Interest paid $ - t In-kind contributions $ 1,517,443 w Q ,mow" 1r• See notes to flnandat statements 5 I D�w4n4 Dr, 991 W N O If n h r V �"� �"� N pp ct N W M W V m ' O O O h 01 to <"t N N w 0 h to to N N tD w tO0 u v h m t-e t0 0 0 0 0 .-t N -;I m V N m 6t m M N el 00 Lfl r n C t/l O ri .4 ,b e� O Cri O N 1� C e•1 h f\ to lrl a-i 00 D M N M M 'I W r-t N W m O to � N tJ1 N L U rn ri N � h N tD e-t to N 00 Co tD V N rt O 00 M M I tD W ' ' o O O Dl V m h m m O 00 h to 00 m m tD O 00 tD ci I` o 11 O to h tD 'i O h h n 00 ci W O to h W N V to tD M n t+1 N o0 N to Ln' Q u1 N .•i to i h tD 1D M tD N M ei ri h to N in ''Lnn � � V N tD N e-1 to N tD m (n h ' O m ' ' 00 ' ' , to L 401 tD V n n v tD W V O " m N N tD ,q tD O M '4 to r1 d' r-! N tD tD 01 N 00 m C� •� W to O M N ,4 111 rl It N W y tntDV onNn Damrvmoom i noo • o0o t U Ln n m to Q N h m m o0 .-t p ei 14 e-1 O tD o co O = tD tD m N m .-t O N .-t In oo al 00 N M h 00 m O d M O m fti vi O V1 tn' -Z M 'Z w N1 V N m ei ei V1 $n N a L E ui li O V ' N to (n W M h O Ol rq Amy trytnn O h 00 pnp o o (� mn rn rr L, °a m m omo o T w w �i NV N -4-t m �t M OV o0 tD e- p to e-i m .-i to .-i -t N n tp O g O .-i ds tri n n tD zri 4 H O p n c0 M to N9 V 00 N o co o0 N tD 'i tD N H h .1 M sti ci 00 N N N N to to r O N h , , , , t , , , i tMr7 N ca y y w m � rn O N V F v N o m W ) , , i i , , , O N , p , t r i , t , t m to ut V el tto M to D N ci 0 V 4 N Ln LL. N w +n O LO v °o vm r v ¢t o E r voo c w N N y O tD M W O O M W N M W W h ' • ' tD ' N O ' W N N Q W bo Dl O a) 00 m M W O rl H n N 'i N tD ••i V M O H1 _ 00 m N tT M tQ M -1 m to m d tD O to h Qt w L H 01 M t11 tD' N :n N c i Oo to tD N Oi to V tD M O tD CL z tD o0 co N N N tD to •.i M .-1 n to m cn a 7 111 N NI-1 to o ri N f 1 N LO d Q a a h -t n rt o11 00 m to 00 N O ' m N , ' , ' 1n T N O tD to N ry n N m h V 0 o tD O lul N aI ,y H m Dl to r to V o0 N m m m 0 O to o N C N tp N N N N ri ri N tD e-F e-1 .-� N W fO 'E 'a't N t li f M N aT u v am Y tD o a) co m m m tD .-i r to to N tD to r o r to C to N 1\ m in O h to 00 O V �-t n V 00 M tD M N o E m, U Ln oo to oo t/1 N V p1 111 T �F 06 ri M r•l CJ1 N '_ Z L° E Z mo � � NN i 1 ncio �n1 14 p o Eo o ,n r W U o V v ° mod D py x ►-� w a rn �' `� � 'sC ►� � � v u en v � v ta �i •o v R b o n a SW n z 43 V tFn W �v P W cC to F` a° O c [ U o Q < > 5 o A C7 H 0 0 �....L..L �... 777 CATHOLIC CHARITIES SAN BERNARDINO&RIVERSIDE COUNTIES NOTES TO FINANCIAL,STATEMENTS JUNE 30,2014 e 1. SCIMMARY OF SIGNIFICANT AC_C Q1JN1a!G POLICIES Eafily Catholic Charities San Bernardino &Riverside Counties (Catholic Charities)is a California nonprofit public benefit corporation established to provide critically necessary social services to individuals and families in the counties of San Bernardino and Riverside. The Corporation administers various social �. service programs funded by multiple government and private sources.Catholic Charities delivers these L services at numerous sites throughout San Bernardino and Riverside counties. Services are regularly C9 scheduled at locations fisted below and serve ail communities in the two-county area. Y Q� SERVICE SITES* PROGRAMS&SERVICES PROVIDED v� Family& County City H ot°. Counseling Community Immigration as San Bernardino Adelanto 1 ✓ San Bernardino Apple Valley 1 t ✓ ✓ E San Bernardino Chino 2 ✓ W v, San Bernardino Chino Hills 1 ✓ o San Bernardino Colton I 1 ✓ N San Bemardino Fontana 6 ✓ `n T San Bernardino Hesperia 1 `� N San Bernardino Lake Arrowhead o San Bernardino Luceme Valley 1 ✓ F3 San Bernardino Montclair 1 ✓ San Bernardino Needles 1 ✓ San Bernardino Ontario 1 3 ✓ ✓ ✓ f0 San Bernardino Rancho Cucamonga 3 ✓ San Bernardino Rialto I ✓ ✓ � San Bernardino San Bernardino 4 7 ✓ ✓ ✓ �- San Bernardino Upland 1 ✓ San Bernardino Victorville t ✓ ✓ San Bernardino Yucaipa 1 ✓ y San Bernardino Yucca Valley 2 ✓ C Riverside Banning 3 ✓ O Riverside Beaumont 4 ✓ Q Riverside Cathedral City I ✓ m Riverside Coachella 4 ✓ ✓ T7 Riverside Corona-Norco 4 ✓ ✓ T- Riverside Crestline 1 ✓ N Riverside Desert Hot S rin s 4 ✓ ✓ Riverside Hemet 3 ✓ N d Riverside Indio 1 2 ✓ ✓ ✓ '_ Riverside Lake Elsinore 6 ✓ tLC Riverside La Quinta I ✓ _ Riverside Mecca 2 ✓ ✓ U v Riverside Moreno Valley 1 1 8 ✓ ✓ ✓ Riverside Murrieta 2 ✓ ✓ t Riverside Norih Shore 1 ✓ e'-v Riverside Palm Desert 1 2 ✓ ✓ ✓ U Riverside Palnr Springs 2 ✓ ✓ Riverside Perris 8 ✓ ✓ Riverside Riverside 1 24 ✓ ✓ ✓ s Riverside Rubidoux I ✓ ✓ Riverside Salton City 1 ✓ ;� Riverside San Jacinto 3 ✓ Q Riverside Temecula 3 ✓ ✓ I Riverside Thermal 1 ✓ TOTALS a 128 *Other arranged service site locations are used by all programs&services including home visitations I 7 NOTES TO FINANCIAL STATEMENTS CONTINUED) Pry Catholic Charities provides compassionate social services that respond to the suffering of the vulnerable and those in crisis in our local communities. Staff and volunteers work to stabilize and strengthen thousands of families in need each year by providing a range of programs and services. Primary programs and services include; c R Lnn t./ FAMILY&COMMUNITY SERVICES Casework&Advocacy Services Eastern Coachella Valley Grocery Distribution m Rental Assistance/Eviction Prevention Program Utility Assistance Senior Outreach and Grocery Delivery Program Mobile Home Outreach CalFresh Outreach Program Transportation Assistance Nutrition Education&Obesity Prevention Prescription Assistance SB"Hope in the City"Youth&Family Resource Food Pantries and Food Vouchers Center w Family Burial Assistance In-Home Visitation Services Temporary Shelter Medical Insurance Enrollment,Utilization,& N Clothing&Furniture Assistance Retention in Disaster Relief&Recovery Services Covered CA Outreach&Education N Summer Lunch Program Lifeline—low-income discount telephone 0 Family Evening Meal Program enrollment 3 H Holiday Meals&Toy Distribution Programs Document Replacement Assistance -a Home Economics&Life Skills Classes Community Gardens Information&Referral 0 0 COUNSELING SERVICES LO ' Individual&Family Counseling In Home Visitation Services Child Abuse Prevention Services Head-Start Preschool Support Services Parent Education Programs Therapist Supervision&Training N 0 Anger Management Programs Women's Re-entry Program 0 On-Site School Counseling Services Caregiving Training&Support Services a Late Life Depression Services Support Groups co ui rn IMMIGRATION&REFUGEE SERVICES aNi BIA Credentialed Consultation Services Citizenship Instructor Training USCIS Application Assistance Refugee Resettlement Services Informational Workshops Multi-lingual Interpreter Services s Citizenship Preparation Classes C3 2 0 HIGHER EDUCATION STUDENT INVESTMENT PROGRAM V C "Providing Help,Creating Hope"Community College Scholarships o Bachelors and Master's Degree University Field Placements • Non-Profit Social Work Fellowship Program E t • Student-Initiated Research Projects .r Q 8 D-1—f Dn 99A NOTES TO FINANCIAL STATEMENTS(CONTINUED) llagI3 of Accountine The Agency maintains its books on an accrual basis of accounting in accordance with generally accepted accounting principles. Basis of Presentation The Agency is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently c restricted net assets. C7 L d contributions = The Agency records contributions received as increases in unrestricted, temporarily restricted, or permanently restricted net assets depending on the existence and/or nature of any donor restrictions. rn Catholic Charities has not received any contributions with donor imposed restrictions that would result in permanently restricted net assets. a� L m All donor restricted contributions are reported as increases in temporarily or permanently restricted net E assets depending on the nature of the restriction. When a restriction expires, (i.e. when a stipulated time W restriction ends or purpose restriction is accomplished),temporarily restricted net assets are reclassified to c unrestricted net assets and reported in the statement of activities as net assets released from restrictions. N LO Promises LOG N Unconditional promises to give are recognized as contribution revenue in the period received as assets, o decreases of liabilities, or expenses depending on the form of the benefits received. Promises to give are H recorded at net realizable value if expected to be collected in one year and at fair value if expected to be -a collected in more than one year.Conditional promises to give are recognized when the conditions on which they depend are substantially met. O LY ro er o a d Fnauinment LO Property and equipment acquired by purchase is stated at cost. Assets of material value acquired by gift, Iq donation or bequests are stated at fair market values at time of receipt. N Catholic Charities follows the practice of capitalizing all expenditures for property and equipment in o excess of$1,000. Depreciation is computed by the straight-line method over the estimated useful lives of o the assets generally as follows: C- Buildings 3-7 years Li Building improvements life of improvement Equipment&Vehicles 3-5 years N W Tnve_ctment in Securitiec Investments in marketable securities with readily determinable fair values and all investments in debt securities are valued at their fair values in the balance sheet.Unrealized gains and losses are included in the �y change in net assets on the statement of activities. 0 t lumuc Taxes Catholic Charities is'a nonprofit organization recognized as exempt from taxes under Federal IRS code U 501(c)(3), and State of California revenue and tax code section 23701(d); therefore, no provision for income taxes are made in the financial statements. Catholic Charities has been determined by the Internal Revenue Service not to be a "private foundation" within the meaning of Section 509(a) of the Internal Revenue Code. .r Q In accordance with accounting standards, which provide accounting and disclosure guidance about uncertain tax positions taken by an Organization, Management believes that all of the positions taken by the Organization in its federal and state income tax returns are more likely than not to be sustained upon examination.The Organization files returns in the U.S.Federal jurisdiction and the State of California.The 9 5.F.f NOTES TO FINANCIAL STATEMENTS(CONTINUED) ✓ Organization's federal income tax returns for the prior three tax years remain subject to examination by the Internal Revenue Service. The Organization's California income tax returns for the prior four tax years remain subject to examination by the Franchise Tax Board. ESf1Blates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures.Accordingly,actual results could differ from those estimates. L Cash and Cash Fquivalents For purposes of the statements of cash flows,the Agency considers all highly liquid investments available for current use with an initial maturity of three months or less to be cash, rn Functional Allocation of Exnenses d The costs of providing various programs and other activities have been summarized on a functional basis in m 0. the statement of activities. Accordingly, certain costs have been allocated among the programs and 0 supporting services based on benefits derived. W W .omnensated Absences Compensated absences, i.e. vacation earned but not paid as of year end up to a maximum of 30 days is LO accrued as an expense.Accrual of vacation time stops once 30 days have been accumulated.Sick time may N be accumulated up to a maximum of 30 days. In the event of voluntary or involuntary termination, any e unused sick time is not paid to the employee.Accrued vacation amounted to$98,925. Donated Materials.Facilities and Services(in-kind Contributions) Significant services, materials and facilities are donated to the Agency by various individuals and O L) organizations. Donated materials are recorded at fair value. Free or use of facilities below fair value is recorded at fair value. Donated services are recorded only if the services enhance or create an asset or LO relate to a specialized skill that would have been purchased if not donated. � Fair Value Measur9mgats es Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an p orderly transaction between market participants at the measurement date. The organization also follows a p fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use o, ofunobservable inputs when measuring fair value. t° n; The standard three levels of inputs that may be used to measure fair value: a� Level 1: Quoted prices in active markets for identical assets or liabilities. m Level 2: Quoted prices in active or inactive markets for the same or similar assets. W m Level 3: Estimates using the best information available when there is little or no market. L The organization currently recognizes all assets and liabilities at level 1 of the valuation hierarchy V unless stated otherwise. 2 0 5 w U r c m E v ns r a Ili NOTES TO FINANCIAL,STATEMENTS(CONTINUED) 2. PROPERTY AND EQUIPMENT Property and equipment held by Catholic Charities consists of the following items: Accumulated Description Cost Depreciation Net Land $ 66,207 $ - $ 66,207 Buildings 201,874 (22,757) $ 179,117 Equipment and Vehicles 214,565 (151,085) $ 63,480 Office equipment 121,409 (100,380) $ 21,029 a; Furniture/futures 35,405 (23,109) $ 12,296 Total $ 639,460 $ (297,331) $ 342,129 N c a� Depreciation expense for the year amounted to: $ 55,560 m` E w to 3. GRANTSRFCEIVABLE o Grants receivable represents funds due to Catholic Charities at year-end based on eligible grant expenditures to for which reimbursement has not been received. The Agency uses the allowance method of accounting for c its receivables and thus considers all grants receivable to be collectible. As of June 30, 2014 the total of 04 Grants Receivable was$541,329. ° 3 F c 4. DIOCESAN CONTRTBUTION 0 o Catholic Charities receives an annual contribution from the Diocese of San Bernardino to assist in � administering and providing program support for a number of programs. The Diocesan contribution for the e fiscal year amounted to$650,000. "' v 5. D •R+.RRED RF.VEN 1E AND ADVANCM N Deferred revenue represents grant funds received in excess of grant expenditures for the current accounting c period and are expected to be used in subsequent accounting periods for the grant program. Advances a represent funds received and are expected to be used in subsequent accounting periods. As of June 30,2014, the total of Deferred Revenue was as follows: LO Foundation grant advances $ 241,155 y m Foundation Building 238,171 (n Other advances 72,002 L Deferred revenue from HDSInc. 201,564 = Total Deferred Revenue&Advances $ 752,892 V 2 0 s U c d t v ca Q II NOTES TO FINANCIAL STATEMENTS(CONTINUED) 6. PENSION MUS Catholic Charities' employees are covered under a defined benefit pension plan maintained and administered by the Diocese of San Bernardino. The plan was amended and restated on September 1,2009. All regular and full-time employees of Catholic Charities shall be eligible to participate in the plan provided they agree to make the required contributions under the plan. The plan is funded in part by employee contributions of two percent of gross wages. Catholic Charities contributes seven percent of payroll. c �a ,Ln V Benefits under the plan are determined based on a formula which takes into account years of service and the monthly average of total compensation paid during the five (5) consecutive years of participation when compensation was the highest. Effective with the plan year ending August 31,2011,the benefit formula has to been changed to take into account years of service and the monthly average total compensation paid during the ten(10)consecutive years of participation when compensation was the highest. Normal retirement is the first day of the month upon attaining age 65.Each year,an actuarial valuation is performed to determine the benefit security of the participants and the sufficiency of the Employers contributions on an ongoing plan basis. E w For the plan year ended August 31,2014,Catholic Charities' total covered payroll for 19 active participants c was$817,403. The following information regarding asset categories and expected cashflow for the Diocese LO of San Bernardino Restated Pension Plan for Lay Employees (the"Plan") is for the period ending June 30, T- 0 2014. The assets and liabilities represent the portion allocated to Catholic Charities and these actuarial N estimates used the percentage of the projected benefit obligation for active participants to allocate liabilities 3 and assets. In the future,data may be made available by the Diocese to reflect inactive liabilities based on ~ actual inactive participants in Catholic Charities. 0 The liabilities at June 30, 2014 reflect the RP2000 mortality table with no set back. There were no other changes in actuarial assumptions since June 30,2013. While the discount rate is independent of the interest °n assumption used for the actuarial valuation, it remains unchanged at 6.5% at June 30, 2014. Note that the actual payments allocated to Catholic Charities are not known.The actuarial used a percentage of the projected benefit obligation for active participants to allocate actual benefit payments to each group. c 0. 0 The Unfunded Lay Employee Pension Liability that Catholic Charities will assume from the Diocese of San a Bernardino this year is$129,708 as of June 30,2014. tO ui The following illustrates the disclosures at June 30, 2014 required by AXC 715 (formerly known as FAS 87, m updated by FAS 132 and FAS 158)for the portion of liabilities and assets allocated to Catholic Charities: W 2 r L t U V 0 s U c a� E t v w Q 12 NOTES TO FINANCIAL STATEMENTS(CONTINUED) Change in benefit obligation Projected Benefit Obligation at beginning of year $ 1,546,958 Service cost(excluding expense load) 47,848 Expected employee contributions 14,500 Interest cost 97,476 c Plan changes - Actuarial (gains)/losses during year - C� L Change in assumptions - w Expected benefit payments (52,171) Projected Benefit Obligation at end of year $ 1,654,611 Change in plan assets Fair value of plan assets at beginning of year $ 1,302,871 a� Actual return on plan assets,net of expenses 209,056 Company contributions 53,101 w ° Actual employee contributions 16,586 c Actual benefit payments (56,711) 04 Fair value of plan assets atend of year $ 1,524,903 N Plan Assets by Category 0 Interest bearing cash 8,018 Equity securities 88,926 Equity common collective trust 830,921 0 Equity mutual funds Debt mutual funds 597,038 °LO Debt securities - Total $ 1,524,903 v R Funded status of the plan N 0 Fair value of plan assets at end of year $ 1,654,611 CL 0 Less:benefit obligation at end of year 1,524,903 CL Funded status of the plan $ (129,708) T7 LO V- CD N d Unrecognized past service cost(credit) a� Unrecognized net actuarial loss/(gain)at end of year (123,121) L Items notyet recognized in pension cost $ (123,121) V U Net amount recognized (129,708) 0 i� Recognition of gain/loss $ - V Recognition of past service cost - Assumption gain/(loss) - E Plan amendment gain/(loss) - L) Experience gain/(loss)at end of year (1,549,412) Q Asset gain/(loss)at end of year 1,426,291 Change in Other Comprehensive Income $ (123,121) Accumulated Other Comprehensive Income at beginning of year - Accumulated Other Comprehensive Income at end of year $ (123,121) 13 D--[,-+ D- 790 NOTES TO FINANCIAL STATEMENTS(CONTINUED) Accrued Benefit Obligation $ 1,582,405 Net periodic pension cost $ 59,688 Weighted average assumptions for pension cost: c Discount rate 6.50% Expected return on plan assets 6.50% L Rate of compensation increase 3.50% ±' m Expense load (as a percent of market value of assets) 0.45% N a U Expected benefit payments 1st yearfollowing measurement date $ 77,720 2nd year following measurement date 82,293 w 3rd year following measurement date 89,558 m 4th year following measurement date 92,530 N 5th year following measurement date 100,452 n 6th through 10th year following measurement date 592,346 �°,4 0 3 Expected contribution for year following measurement date $ 50,751 F- c 0 7. CASH AND CASH LQUIYALENIS Cash and cash equivalents are further identified by whether the accounts are interest bearing or non-interest io bearing.The Federal Deposit Insurance Corporation(FDIC)fully insures all funds in non-interest transaction accounts. Interest bearing accounts are insured for at least $250,000. Cash in the aggregate at these �- institutions did exceed the federally insured limits.The cash is maintained in accounts as follow: Insured or 0 0 Total Held in Trust Uninsured Q- 0 L I Petty Cash Fund on Hand $ 2,650 $ - $ 2,650 CL CD Cash earnings interest accounts-CBB 321,428 250,000 71,428 T7 Sri Cash non-interest bearing accounts-UB 3,557 3,557 - Funds on Deposit with Diocese of SB 2,424,771 2,424,771 - y $ 2,752,406 $ 2,678,328 $ 74,078 U) •L $, CASH—RESTRICT ,D U Restricted cash represents funds held by Catholic Charities that are restricted for a specific purpose or U program.The cash is maintained in accounts as follow o Insured or v Total Held in Trust Uninsured = a� Ufe Insurance Policy 865 865 E Acolia State-FOD $ 269,389 $ 269,389 $ - HDS,Inc. 355,064 355,064 - Q $ 625,318 $ 625,318 $ - 0 14 NOTES TO FINANCIAL STATEMENTS(CONTINUED) 9. NEI ASS TS Unrestricted/Undesignated-funds available for general operations. Unrestricted/Designated - finds available for general operations that have been set aside for a particular purpose.Designated finds are as follows: New&expanding programs $ 61,920 Hope for Youth and Investment in Higher Education Programs 133,255 Family&Community Services SB 227,349 Family&Community Services Riv 312,946 y Repair/replacement agency property 40,148 ar Social Enterprise 10,000 to Refugee&Immigration Services 243,194 Counseling Services 830,543 $ 1,859,355 E W Temporarily Restricted - funds restricted by the donor, grantor, or other outside party for particular c operating purposes. At year end the temporarily restricted is comprised of the following: N LO 0 Disaster Relief&Recovery Fund $ 413,319 N 0 $ 413,319 c 10. NF,T ASSETS RLIXAS_F.D FROM RFSIBIC 101 0 lY Net assets have been released from restrictions as a result of the following: 0 Funds spent in accordance with program restrictions- Disaster Relief&Recovery Fund $ 69,292 $ 69,292 is N 0 CL O L- CL r Ln r N d i+ 'L CU U _U O .0 ca U r c CD E t 0 c� a l5 t NOTES TO FINANCIAL STATEMENTS(CONTINUED) 11.LEASES Catholic Charities has entered into the following leases: Apple Valley Space is leased at 18484 US Hwy 18, Ste 125,Apple Valley, CA. The lease expires on June 30,2014 and requires monthly lease payments of$500. t7 Colton m Space is leased at 1265 La Cadena Ave., Colton, California. Units 4, 5, & 6: The lease expires on December 31,2015 and requires monthly lease payments of$2,196. Hemet c Space is leased at 1001 N.State St.,Victorville,CA 92395. The lease expires June 30,2014 and requires monthly lease payments of$200. m E Indio w co Space is leased at 44-917 Golf Center Parkway,Suite 5,Indio,CA 92201. The lease expires February 28, c 2015 and requires monthly lease payments of$3,400. N i T- Moreno Valley 04 Space is leased at 23623 Sunnymead Blvd.Suite E,Moreno Valley,CA. The lease expires January 14,2016 0 and requires monthly lease payments of$1,807. v Ontario Space is leased at 904 East California,Ontario,CA 91761. The lease expires June 30,2014 and requires monthly lease payments of$1,900. c LO T- Riverside 7t Space is leased at 7209 Arlington Ave.,Ste.C,Riverside,California. The lease period is August 1, 2010 through July 31,2014 and requires monthly lease payments of$1,311, 0 0. 0 L San Bernardino Q cc Space is Ieased at 680 S.Waterman Ave.,Stes.C1&C2,San Bernardino,CA 92408. The lease expires June 30,2014 and requires monthly lease payments of$850. Sri Future minimum lease payments are: w m N June 30,2015 $ 79,095 June 30,2016 $ 10,842 $ 89,937 U (this amount does not include leases that are in process of renewal) 0 c� U Lease expense for the year amounted to$155,128. c d E ca Q I 16 r NOTES TO FINANCIAL,STATEMENTS(CONTINUED) 12.INVESTMENTS Investments are stated at fair value and consist of equities and money market cash accounts as follows: Fair Unrealized Cost Value Gain(Loss) Catholic Foundation $ 912,895 $ 1,119,791 $ 206,896_ $ 912,895 $ 1,119,791 $ 206,896 L Investment return consists of the following: Interest income $ 781 N Realized gain(loss)on investments 95,330 Net Unrealized gain(loss)on investments 115,602 $ 211,713 L E 13. R<LATEp EARTIF S W Bishop Barnes of the Diocese of San Bernardino serves as a corporate member of Catholic Charities to San Bernardino/Riverside and is engaged in the following transaction with the Diocese of San Bernardino. W) T The Diocese of San Bernardino administers the insurance policy and passes the insurance cost, including c N an administrative fee, to the agency. The insurance expense for the period ended June 30, 2014 was 0 $32,865. f3.3. The Diocese of San Bernardino processes payroll. The payroll fees for the period ended June 30, 2014 were$17,169. The Diocese of San Bernardino owns the administrative building the agency occupies in San Bernardino. CD LO The building is rented to the agency for$1 each year. The Diocese of San Bernardino makes an annual contribution to the agency. For the year ended June 30,2014 N the contribution was$650,000. 0 0. 0 L Q 14. IN_KIND CONTRI1111TIONS t° 7 Catholic Charities received the following in-kind contributions for the year: ui ai Donated space $ 253,540 ayi Donated food 1,197,584 Donated services 66,320 L $ 1,517,444 t U v 15. CONTINGENCIES 0 M 5 The Agency receives a substantial amount of its support from federal, state and local governments. A v significant reduction in the level of this support,if this were to occur, may have an effect on the Agency's programs. E s 16. LBSFOUENTEVE Management has evaluated subsequent events through October 31, 2014, the date on which the Q financial statements were available to be issued and concluded that no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements. 17 5.F.f Authorizing Res0luti 'Ln V L d i+ y Proof of 501 (c)(3 ) S L E LO W r of Di* rectors Roster CD N O H C 7 O Evidence of Funding Source T- S Commitments 0 0 0- 0 L Q r r General Liability InsuranceN �L Automobile Li ili Insurance 0 Workers Compensation .r c Insurance a Pnr4nt Pn 7'%d EXHIBIT 2: Authodzhig Resoltitioii WHEREAS,this entity has a minimum of four directors who constitute a quorum for conducting c organizational business;the organization conducts quarterly board meetings;quarterly financial statements are reviewed by the board;and,the executive director and other paid staff do not serve as voting members; WHEREAS, Catholic Charities San Bernardino&Riverside Counties is a Non-Profit Benefit Corporation,qualified pursuant to the provisions of Internal Revenue Code Section 501(c)(3); L d WHEREAS,Catholic Charities San Bernardino&Riverside Counties is committed to effectively w serving the San Bernardino community; and P O N NOW THEREFORE BE IT RESOLVED AS FOLLOWS: LO 0 N 1. That Catholic Charities San Bernardino&Riverside Counties is committed to providing safe, o 3 decent and affordable housing for persons of very-low, low,and moderate income levels; 2. That the Board of Directors authorizes the submittal of this proposal;and 3. That the Board of Directors voted to authorize Ken F.Sawa,MSW, LCSW,CEO/Executive Vice- W President,to execute any and all documents required by the City of San Bernardino to perform c all acts and do all things necessary to implement grant activities; 4. That the request for funds for the City of San Bernardino totals$74,933 for the purpose of providing Rapid Rehousing Assistance and Homeless Prevention Services for the period of July 1, a 2016 through June 30, 2017. o CL cfl LO CD I declare under penalty of perjury,under the laws of the State of California that the foregoing is true and correct. N d Executed this 22nd day of September,2015 at San Bernardino,California. 2 0 v By: Kathleen E. Neff,Assistant Secretary of the Corporation E c .. Signed: e,� / Internal Revenue Service Department of the Treasury P.O. Box 2508 Cincinnati, OH 45201 Date: May 29, 2015 Person to Contact: R. Meyer ID# 0110429 R L Toll Free Telephone Number: United States Conference of Catholic 877-829-5500 Bishops Employer Identification Number: 32114 th Street, NE 53-0196617 Washington, DC 20017-1194 Group Exemption Number: 0928 E w Dear Sir/Madam: 0 N This responds to your May 19, 2015, request for information regarding the status of your o group tax exemption. N 0 3 Our records indicate that you were issued a determination letter in March 1946, that you are currently exempt from federal income tax under section 501(c)(3) of the Internal o Revenue Code, and are not a private foundation within the meaning of section 509(a) of W the Code because you are described in sections 509(a)(1) and 170(b)(1)(A)(i). Ln With your request, you provided a copy of the Official Catholic Directory for 2095, which includes the names and addresses of the agencies and instrumentalities and the N educational, charitable, and religious institutions operated by the Roman Catholic o Church in the United States, its territories, and possessions that are subordinate Q organizations under your group tax exemption. Your request indicated that each subordinate organization is a non-profit organization, that no part of the net earnings LO thereof inures to the benefit of any individual, and that no substantial part of their °' activities is for promotion of legislation. You have further represented that none of your N subordinate organizations is a private foundation under section 509(a), although all subordinates do not all share the same sub-classification under section 509(a). Based s on your representations, the subordinate organizations in the Official Catholic Directory for 2095 are recognized as exempt under section 501(c)(3) of the Code under GEN .o 0928. 0 U Donors may deduct contributions to you and your subordinate organizations as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to them or E for their use are deductible for federal estate and gifts tax purposes if they meet the applicable provisions of section 2055, 2106, and 2522 of the Code. a Subordinate organizations under a group exemption do not receive individual exemption letters. Most subordinate organizations are not separately listed in Publication 78 or the EO Business Master File. Donors may verify that a subordinate organization is included o w. c p p i3 ,yam L 7 o � ) o �, a) N U N U [] �c m o c� E 0 c7 Q W N U c U Q c m Q� c p f 0 E c 4 m c d) c N U -o U*) O7 ILf (0 N •'p 0 N r U p^ 0 a V N N `' tm a) O N 2: OQ a) c j CC VR O a) Ln d p ❑i Q w U O O T7 O N c YAJ1 COc O_ O Q� fll c > O L cu v O p r N U) C `- O N N C E Q 4 U w C7 L F- � vi o c H F- cu o c o a) 3 cpi c °b° rn as a L ai ai c t o a 0 O o S t a' L D U � o U c 0 O 0) •0 a c"n r"n Y a ::I o ro w Z' > Cr o o o _ o cu c a? asWM C : 0 o u. o Q m a c'a ' ccv m ii o tU p m U ,� 0 a� a) p 0 o p cn ro w o E w Q. N; E a) a� w r E E c >, L c N — L a, C o d U cac � c L cu c r o vNro II a) o ~ w U) w U o cn W w a a U U Q U = x w °- r N N D W � � N o Q U U o � U C113 w c c c o o o N a N )N N N a) N N N O Q V O O a) N N O U U 0 0 �: �r O } Q Q Q U U U x x = x Y to co to U) a� E t U N � a) • ?' m 0 c = ca ca N o l ro o pc co cco v �i' o ai — 0 m m w m L a) LU cl EFSP Phase 32 - Award Summary Central $ 1035764 East Valley $ 30,131 North Desert $ 66,905 L South Desert $ 303,131 West End $ 103,764 $ 3349695 Central - Option House $ 25,945 W Total EFSP Funds $ 3609640 0 N T O N O 3 c O 0 LO TMI N O CL O L Q r U) r N G? to N cC L U V O t M U c d E M U cc AVON Q (See Reverse for Instructions) California Department of Social Services Date: Nutrition Education&Outreach Bureau 744 P Street,MS 8-9-32 Contractor Name/Address(to send warrant) Sacramento,California 95814 11 Check if remittance address changed since last Invoice. Attn:Casey Powers Catholic Charities of San Bernardino Riverside = MEMO: SNAP-Ed NEOP FY15 0 Catholic Charities of San Bernardino Riverside m 1450 North"D"St. t Check for Final Invoice ( ] San Bernardino,Ca 92405 to Contract Number: 13-3065 A-1 Contract Term: 10/1/14-9/30115 Telephone: 909-388-1245 W Invoice Period: 081011-08131115 y Index Code: 1252 E W to Approved Actual Cumulative Unexpended Federal Share Budget Federal Share Expenses Expenses Balance N Categories (1) Budget This Period to Date (5) rn 2 3 4 0 N L1, PERSONNEL SALARIES $ 480,827.00 $ 29,213.67 $ 282,892.24 $ 197,934.76 O 1-21 FRINGE BENEFITS $ 92,893.60 $ 6,029.16 $ 62,107.65 $ 30,785.95 t3 L3. OPERATING EXPENSES $ 50,647.65 $ 2,548.02 $ 27,218.09 $ 23,429.56 -a L4. EQUIPMENT EXPENSES $ - $ - $ $ O L5. TRAVEL AND PER DIEM(at State DPA rates) $ 1,721.38 $ $ 359.52 $ 1,361.86 1-6_ SUBCONTRACTS $ - $ - $ $ o L7. OTHER COSTS $ 8,588.84 $ - $ 2,268.18 $ 6,320.66 U0 1-8. INDIRECT COSTS $ 143,430.40 $ 8,810.71 $ 73,863.23 $ 69,567.17 TOTAL EXPENSES $ 778,108.87 $ 46,601.56 $ 448,708.91 $ 329,399.96 sn O >z TOTAL PAYMENT REQUESTED $ 46,601.56 O L FOR STATE USE ONLY CL I certify that this claim is in all respects true,correct,supportable by t certify that this claim is in all respects true,correct, available documentation,and in compliance with all supportable by available documentation,and in compliance vrith all termslconditions,laws,and terms/conditions,laws,and regulations governing its payment. P regulations governing its payment. to T) Signa( e of Authorized Accounting kepre4hQtative Date Signature of Authorized CPNS Staff Date U $ 46,601.56 V O CAI-STARS COPING(FOR STATE USE ONLY) FLSCaI PCA Index Ob)"1 'ovM Pm}ect Number Pia. (� Year Cod. 5 1 1 0 5 5 3 1 2 7 0 2 D 3 R 5 1 1 0 3 d V t4 r+ Q Pnrrka4 Pn 71Q S.F.f Certificate of Coverage Date:5/18/2015 Certificate Holder This Certificate is issued as a matter of information only and The Roman Catholic Bishop of San Bernardino,CA, confers no rights upon the holder of this certificate.This certificate a Corporation Sole does not amend,extend or alter the coverage afforded below. 1201 East Highland Avenue Company Affording Coverage San Bernardino,CA 92404 THE CATHOLIC MUTUAL RELIEF SOCIETY OF AMERICA Covered Location 10843 OLD MILL RD two Catholic Charities OMAHA, NE 68154 1450 North D Street San Bernardino,CA 92405 m t to Coverages �+ V C This is to certify that the coverages listed below have been issued to the certificate holder named above for the certificate a� indicated,notwithstanding any requirement,term or condition of any contract or other document with respect to which this m certificate may be issued or may pertain,the coverage afforded described herein is subject to all the terms,exclusions and w conditions of such coverage,Limits shown may have been reduced by paid claims. m P Coverage Effective Coverage Expiration N Type of Coverage Certificate Number Date Date Limits f r Property Real&Personal Property N O D.General Liability Each Occurrence 1,000,000 ~ General Aggregate 2,000,000 j Occurrence Products-Comp/OPAgg O 8571 7/1/2015 7/112016 ® Personal&Adv injury Claims Made LO Fire Damage(Any one fire) \fed Exp(.any one person) Excess Liability Each Occurrence N Annual Aggregrate O CL Other Each Occurrence Q. Claims Made t9 r Annual Aggregrate rli r Limit/Coverage N d to d Description of Operations/Lacations/vehicles/Special items (the following language supersedes any other language in this endorsement or the Certificate in conflict with this language) Coverage only extends for claims directly arising out of Catholic Charities'participation in the Emergency Solutions(Emergency Shelter L) Grant).The City of San Bernardino,its officers,officials,attorneys,agents,employees and volunteers are listed as additional protected V person(s),with respect to liabilities arising out of the performance of services hereunder. O t crr U r c d E Holder of Certificate Cancellation V R Additional Protected Person(s) Should any of the above described coverages be cancelled Q before the expiration date thereof,the issuing company will City of San Bernardino, endeavor to mail 30 days written notice to the holden-of 300 North"D" Street certificate named to the left,but failure to snail such notice shall San Bernardino,Ca.92418 impose no obligation or liability of any kind upon the company, its agents or representatives, Authorized Representative 0309003595 q�L 5.F.f ENDORSEMENT (TO BE ATTACHED TO CERTIFICATE) Effective Date of Endorsement: 7/1/2015 Cancellation Date of Endorsement: 7/1/2016 Certificate Holder: The Roman Catholic Bishop of San Bernardino,CA, a Corporation Sole 1201 East Highland Avenue San Bernardino,CA 92404 c ca Location: Catholic Charities 1450 North D Street L San Bernardino,CA 92405 m t Certificate No. 8571 of The Catholic Mutual Relief Society of America is amended as follows: c m SECTION II-ADDITIONAL PROTECTED PERSON(S) m It is understood and agreed that Section 11-Liability(only with respect to Coverage D-General w Liability),is amended to include as an Additional Protected Person(s)members of the organizations shown to in the schedule,but only with respect to their liability for the Protected Person(s)activities or N activities they perform on behalf of the Protected Person(s). `n r 0 N It is further understood and agreed that coverage extended under this endorsement is limited to and C applies only with respect to liability assumed by contract or agreement;and this extension of H coverage shall not enlarge the scope of coverage provided under this certificate or increase the limit = of liability thereunder. Unless otherwise agreed by contract or agreement, coverage extended under p this endorsement to the Additional Protected Person(s)will not precede the effective date of this certificate of coverage endorsement or extend beyond the cancellation date. o Schedule-ADDITIONAL PROTECTED PERSON(S) City of San Bernardino, 300 North "D"Street a San Bernardino,Ca.92418 0 a to 7 Sri N N N Remarks (the following language supersedes any other language in this endorsement or the Certificate in conflict with this language): Coverage only extends for claims directly arising out of Catholic Charities'participation in the Emergency U Solutions(Emergency Shelter Grant).The City of San Bernardino, its officers,officials,attomeys,agents, o employees and volunteers are listed as additional protected person(s),with respect to liabilities arising out of the performance of services hereunder. 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L L L L � L L •L V V aw 0 0 0 0 0 0 0 0 0 o a o 0 0 w w M m o ° ° � c ° ° c c c c 70 70 T3 �p LE5 L cu L L L L L L L ro M ro ro ro ro E C C C C N 0 0 c 0 0 C C C 4) a a) a) m Q) a a) v a) aa) cu w c m m m m m m m m m to m m m m (!) (A to (n C) Uj (lj (j to tcu (A U? LO 0 N O 3 a 0 0 cn in cv v 2 F- t>s c w Q ? Z ro LO LL LL LL 0 CL o 0 Q- c� r N O t-- 0) O 00 m O f` O r CO CO LO Q, O N O d N Nr L N LO � 00 N L Q» o) 0) N LO LO ((Y? ONO N L M d� N d N d 0 M � U U_ Z Cfl N CO N N N CO o0 00 0 U d Ch (Yi 0h R LO (D rl- O (0 m It CO t` N 'IT LO N Nr V C7 M co O It tl- tl- t- tl- O (n O tO OD :. (7 co CO co (9 m (') m co M co m N N O N N N N N N N N N N N (N N N O O (7 0) O O O O 0) W O O 0) O U � 0 0 Q w c 'L^ V L d d�+ ESG Program Specific Organizational h art W T 0 N 111 T O N Staff Resumes 3 O Lf) Q' O T N O Q O L T tf1 T .!w �L R U _V O U r c O E M U ca Q 5.F.f Catholic Charities San Bernardino County Family and Community Services 06/01/2015 F"��5 ■aai ■ >i ■ ■ate ■ � ■ se ■ tY■a® {:cn�r?,la;p•Gra:iv,14:.x;.-: — . — . .. j Ken F. Sawa Chief Executive Administrative 1 Officer/Executive Vice President � r • — • -- • — - Support Staff 909-388-1239 ' , Douglas House — , , I Chief Operations Officer ■ .® . .® . ® ■ — . ...® ■ - - –E i w E: 909-388-1239 I ESG Case Beverly Earl— Director, San Bernardino County :•"'"""'""' Management Family and Community Services Administration ■ ; Non-ESG N Program Staff 909-388-1239 x 308 y Program Staff '.......,'......■.■. (reference Case o; — ■ ' — - — ' - . a� Manager Ed Hambly, III— Raquel Welsh Position Program Assistant Homework Center W Description) • 909-880-3625 ext 205 909-806-1544 to I. .�■ - . ......................... N .■...■.■■....■.■..........■ ..... U') Monique Winters— Alejandra Diaz SB : c SB County,Family and County, Family and o Community Services : Community Services : Central Valley High Desert Regional Center Regional Center : o 909-880-3625 ext 203 760-242-2311 ext. 8454 f.............■..................I O t............■...■■■■.■■■■....... O Claudia Carreon— Alejandra Diaz— SB SB County, Family and County, Family and Community Services Community Services o Central Valley 'Adelanto Outreach Center.- c Regional Center (at A.C.R.C.) Q 909-880-3625 ext 208 760-242-2311 ext. 8454; or ; 7 760-530-7690 L' � �■....a■.......rr...r.■■■■■..■.� G1 Julie Janesin— George DeLeon —SB SB County, Family and County,Family and L Community Services Community Services v Central Valley ' Needles Outreach Center Regional Center : (at Saint Vincent de Paul) ; o 909-880-3625 ext 204 760-326-4420 ■ V ......■..,.,......■.......... t..4 r.................:.............� r Damon Brown— SB County, and Leif Ozier— SB County, E Y> Y ................. ".,••••....,...; : Family and Community Community Services : Julie Janesin— : : SB Count Family and Services West End Q Central Valley Y� Y , . Regional Center Community Services Regional Center 949-880-3625 ext 202 East Valley/Mountain : : 909-391-4882 • Communities, Lucerne & • • • l ■ . t Morongo Outreach Centers : _ ..............................as 909-570-7877 : ti ........................■......./ ESG Case Manager Position Description Duties: • Provide housing stabilization services that include arranging, coordinating, linking and monitoring the delivery of services that assist participants to obtain and sustain housing stability; L L • Monitoring program participant progress; a) Cn • Assuring that the rights of participants are protected; c a� • Development of individualized Housing plans for each program participant; a) E W • Assist participants in locating and obtaining housing; cc 0 N • LO Credit counseling, when needed; and o N • Provide supportive services such as food, transportation, job search, advocacy, and Life ° 3 Skills training (as needed/when possible). ~ c ° O 0 W T- v N O O. O L Q r 6C� r N a) N d a.+ L R U V O U a) E s v �a r Q 5.F.f Beverly Earl Resume Personal Information: First Name Beverly Last Name Earl Home Phone Work Phone 909-388-1239 r Cell Phone L Organization/Agency Information: Organization/Agency Name Catholic Charities San Bernardino / Riverside Business Address Business Address 2 City San Bernardino E State California LU Zip Code 92405 N Applicant's Job Title Director, Family and Community Services o Business Phone 909-388-1239 0 Business Fax (if applicable) 909-384-1130 3 _ Qualifications: 0 # of Years Experience 4 Type of Experience (social 9 — Certified Nurse's Assistant / Ward Clerk work, counseling, psychology 6 —American Red Cross Case Work or other) 33 — Catholic Charities Director y 0 CL 0 CL L Education—School Name(s) California State University San Bernardino LO San Bernardino Valley College Education —List Degree(s) Women in Management Certificate a State of California HIV/AIDS Counseling Certificate Certified Application Assistant- Healthy Families Certified HUD and Credit Counselor c U _ m E t U lC a� Q ' Graduation Date(s) 1985 - 1992 "I Have Never Failed to Successfully Complete an Assigned Task or Project" Everett (Ed) Hambly, III 730 W. Phillips#16, Ontario, CA 91762 (909) 986-4619 e—hambly @yahoo.com I duration: Master of Arts: Educational Administration, California State University San Bernardino, 06/17/2000 Master of Arts: Education (Elementary), California State University San Bernardino, 06/15/1996 Bachelor of Science: Occupational Education, Southern Illinois University—Carbondale, 05/1611987 Certificates: Covered California Certified Educator: CRT 1100c v1.3—Dated 08/01/2013 Credentials: Clear Multiple Subject Teaching Credential with English Supplementary—Expires 09/0112019; Certificate of Eligibility for the Administrative Services Credential—Expires 09/01/2019, and Clear Crosscultural, Language and Academic Development Certificate— Expires 09101/2019. Publications: "Ten Tickets to Paradigm: Developing Training Effectiveness—An International Approach." Proceedings 2 of The Society of Logistics Engineers, 18'h Annual Symposium—presented in Atlanta, Georgia, 1983. 0 m Summary of Qualifications: Highly educated, experienced, and skilled professional with superior writing and public speaking skills; N Never failed to successfully complete an assigned task or project; and A diverse background in the Private, Public, and Non-profit sectors, with Experience in Public Education and Industrial Training; Engineering/Technology/Research and Development; Administration; Supervision; Human Resources; Program Management; Publications; Bidding and Proposals; and International Customer Relations. E w • Administration/Supervision/Human Accomplishments by Organizational Area Resources/Program Management N (for Details "search/click" link): htip://www,google.com/profiles/vehamblyy r LO • Public Education and Industrial Training N http://www,aoogle.com/profiles/uehamblyu a Publications/Bidding and Proposals o http://www.google,com/profiles/zehamblyz • Engineering/Technology/Research and = Development . International Customer Relations o http://www.cioogle.com/r)rofiles/xehamblyx http://www.google.com/profiles/vehamblyv ie 0 U) Professional Experience 2011 — Present — Program Assistant: Catholic Charities 1450 N. "D" Street San Bernardino CA 92405. Provide ji support for the Director of San Bernardino County Family and Community Services, including grant applications, event o coordination I planning, policy and procedure documentation, communications, and program coordination/management. c 2010 — 2011 — Enrichment Instructor: EnglishiLanguage Arts , Learn-It Systems, 255 North 1Y Street, San C Bernardino, CA 92401. Provide English/Language Arts enrichment instruction to students in Elementary, Middle School LO and High School as directed (groups typically consisting of three—five students, sometimes at different grade levels). 1993 -2010—Teacher, Ontario-Montclair School District 950 W. °D"Street Ontario CA 91761. Vina Danks Middle School: Teach 7 grade Teacher: Language Arts — Literature Analysis, Grammar, Spelling, Essay Writing, Public Speaking, Drama, and Debate; Social Studies; and Journalism (full-color, twenty-page, student »� newspaper/magazine each trimester— in addition to Video Journalism). Other duties: Technical Director for Performing s Arts Department programs;Advisor for Video Production Club; Gifted and Talented Education Program Site Administrator (seven years); and Lincoln Elementary School: On-site Academic Coach for selected students, 15'—51h grades. 2 1992-1993 — Student/Participant, Project Genesis, (Ontario-Montclair/CSUSB collaboration), taking specialized w credential coursework to enhance candidates' first-year teaching preparedness(full-time commitment). v 1984-1992—Multiple Positions, General Dynamics Air Defense Systems, (military contracts sold to Raytheon). 1988-1992—Configuration Data Management Administrator, Configuration Data Management Group. Supervised five employees for Configuration Release Record (CRR) Project; wrote Configuration Management Plans for PHALANX Close-in Weapon System; presented Configuration Data Management courses to FMS (Foreign Military Sales) Y Government/Contractor personnel; and other duties as required. Q 1987-1988 — Senior Design Engineer, PHALANX International Logistics Program Office. Performed Program Manager functions, including customer interface, Statement of Work preparation, proposal and marketing support activities, ,udgeting, scheduling, and assuring compliance to contractual requirements for Taiwan, Israel, and Portugal. 1984-1987 — Sr. Development/Training Representative, Human Resources Department. Performed needs assessments; developed Product Orientation presentations for new employees; administrator for the USC-TV Program and the In-Plant After-Hours Course Program. Chairperson of the Division Safety Awareness Committee, tasked by corporate office to reduce lost-time incidents and hours by ten percent(accomplished). i Monique Winters i y5 U'-)i'7 W. ICA, St '.3-an Bel- l:.u-clino, CA 92,111 I � 1'lltnl(: (909) 522-71,1153 ' I 1,; I113:UI: i1101111VillrlSl`I /(i1}.-tho0.('vl"il (�� Y rF V To secure a position with an established organization which enables me to use my fifteen plus years of w s'YT" customer service and finance experience to contribute to the growth and development of the company as cfl � F { a whole.I am detail oriented,action driven and can work in any environment. N .:. `r' Cu C14 � T 0 3 • Strong customer service skills • Excellent management skills -r3 1 e Effective time management and organizational techniques ,.._..... • Computer proficient in Microsoft Word, Excel • Effective listening c • Outstanding communication skills 'n • Great management of high volume inbound/outbound phone calls • 45 WPM/data entry!800KPH rn k o AL C j L CL ::,.,;.c: • Medical Billing and Coding CID f • NEOP certified — A� • Covered California certified y • HMIS certified m • Health Claims Examiner r.=" • Associates Degree 3,#vNFxA•. { • High School Diploma V 2 E., :. � o U , U I Outreach Caseworker(July 2013—Present) -`' Catholic Charities (11300 Western Ste 107 San Bernardino CA) � r" ' E To provide the highest levels of customer service to the underprivileged and underserved.Main y ;y responsibilities include:Case management,assessing client needs, problem solving and tending to I customer complaints and concerns.Manage a diverse client base in the office and in the public field. Q Responsible for a minimum case load of two hundred individuals and families ranging from youth services, ` homeless prevention and Veterans Affairs ----------------------------------------------------------------------------------------------- - ---- - - Claudia Carreon 1208 W.Belleview St., San Bernardino, CA 92410 Phone: 562-412-8354 E-mail: claudiacarreon76@gmail.com 0 L f � � V ` $ L Objectives E W k a Willing to demonstrate good work ethic,willingness to accept responsibility and skills necessary ! � o to get the job well done. N Ln i Education o s S N D High School Diploma o 8 Degree Associates De H � g =; Experience 3 k � O Caseworker(March 2014—Present Catholic Charities 1800 Western Ave Suite 107 San Bernardino,CA o To provide customer service to the underprivileged and undeserved.Case management,assessing clients o needs,problem solving and customer complaints and concerns. a Oince Assistant January 2012—September 2013 Q, G&G Logistics Inc. 14313 Bonelli St., City of Industry,CA o I process insurance claims and wrote reports.Prepare and mail out invoices daily,organize and track m i y purchase orders, assist with processing payments. Performed administrative duties including LO faxing, filing and managing incoming and outgoing mail.Answered, screened and routed all a) l~ � � incoming calls. m Y rw� � Office Assistant April 2007—December 2011 ( High Tech Diesel Repair Inc. 16277 Valley Blvd Fontana, CA I processed employees payroll.Answered,screened all incoming calls.Handle all accounts receivable and V i payable.Manage incoming and outgoing mail,faxing,and filing. r 0 1 1 Inventory Personnel March 2006—March 2007 E + Levin&Schneider 15300 Desman Rd La Mirada, CA U ( Y,l Maintain up-to-date log sheets to include purchasing order number, shipper name,bill of lading m number, etc. Manage files and reports relating to inventory. Prepare reports on incoming and E outgoing supplies, inventory balance, goods to be sent back,and shortages. s Customer Service September 1998—February 2006 Q ..; , 3 H &S Sales Inc. 16350 Mannin g y Wa Cerritos, CA low* i Responding promptly to customer enquiries in person or via telephone, letter, and email—always in a professional&efficient manner. Processing orders,forms,applications and requests for � RemmsUser ----------------- information. Dealing efficiently with questions and queries from customers. Keeping up to date with a the company's products,services and procedures. Directing requests and unresolved issues to other colleagues. Maintaining up to date paper and computer based files and administrative systems Skills Strong customer service Computer proficient in Microsoft Word, Excel,Powerpoint Great management of high volume inbound/outbound phone calls Effective listening > 55 WPM/data entry LU LO � � 04 � 0 � LO am _ ^^ � � Lr) TmI en ° ff � _ � ------------------------- --------- -------------------------------------- --------------------------------------------- '------------------------------------------------------------ �' Page 2 | [Type yoorohonenumber S.F.g City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 Central City Lutheran Mission Emergency Solutions Grant Proposal for 2015-16 (Round 2) Case-Managed Emergency Shelter for Homeless Men i+ L Questions regarding this proposal can be addressed to: L Maria Medina, Area Director Cn a 1354 N. G Street, San Bernardino CA, 92405 L (909) 381-6921 (phone) (909) 884-5104 (fax) E w mmedina @cclm.org, www.ccim.org 0 N V) T_ O N O Please find enclosed 3: One original and three copies. � c O 0 LO Submitted to: City of San Bernardino City Clerk's Office r Attn: HESG 2015-2016 NOFA Round 2 300 North "D" Street, Sixth Floor c San Bernardino, CA 92418 a J V Received: v c a� E U Q Page 1 City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 Table of Contents Based on Requirements for Submittal Section Contents 1. Title Page.................................................................................................................................................Page 1 2. Table of Contents....................................................................................................................................Page 2 3. NOFA application with Exhibits a. Application Checklist....................................................................................................................Page 3 b. Application Contact Information&Summary.........................................................................Page 4 c. Application Target Population&Targeting.............................................................................Page 5 c d. Application General Project information..................................................................................Page 6 0 e. Applicant Experience...................................................................................................................Page w f. Application Exhibits s i. Exhibit 1: Operating Budget................. .Page N ii. Exhibit 2: Board Resolution..............................................................................................Page iii. Exhibit 3:Articles of Incorporation and By-Laws..........................................................Page iv. Audited Financial Statements/Single Audit(last two fiscal years) ............................Page E v. Proof of 501(c)(3) status and an up-to-date roster of the Board of Directors........Page W vi. Evidence of Funding Source Commitments..................................................................Page N LO 0 N O H 'a C 7 O Q' O LO T_ r r eC N O O. O L a J U U r c O E t v w d Page 2 S.F.g City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 Application Checklist Please complete the following checklist and submit this form with the application. Requirements for Submittal c 1. One original and three (3) copies L 2. NOFA application with Exhibits (pages 17-24) L as 3.Articles of Incorporation and By-Laws 4. Audited Financial Statements/Single Audit (last two fiscal years) vn 5. Authorizing Resolution c 6. (For non-profits) Proof of 501(c)(3) status and an up-to-date roster of the applicant's Board of Directors 7. Evidence of Funding Source Commitments W The following requirements need not be submitted with the initial NOFA application. However, o the applicant is encouraged to submit available documentation for the requirements below. Ln T N Requirements for Funding 0 Environmental Review General Liability Insurance,Automobile Liability Insurance and Workers Compensation o Insurance. c� The proposal and its submittals have been reviewed for completeness using the checklist above. 0 a 0 L J v Autho ized Si nature Date U Printed ame Title E r a Page 3 City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 r V L d i� d V _ L E W T N LO T O N O 3 _ m 0 0 LO T m T L6 T O Q. O L a J _ U U _ m E t U R r Q Page 4 5.F.g City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 NOFA APPLICATION CITY OF SAN BERNARDINO HOMELESS SERVICES EMERGENCY SOLUTIONS GRANTS(ESG) 2015-2016 APPLICATION 1. Project Title: Case Managed Emergency Services for the Homeless 2.Applicant/Agency Name: Central City Lutheran Mission R 3. Street Address: 1354 N. G Street, San Bernardino, CA 92405 d Mailing Address: 1354 N. G Street, t San Bernardino, CA 92405 4.Telephone Number: (909) 381-6921 = Fax Number: (909) 884-5104 5. Contact Person: Maria Medina,Area Director E Telephone Number: (909) 332-6066 w c� 6. Email Address: mmeclina@lsscoffiMjnjtycare.org N LO T 7. Organization Status: N X Non-profit 3 _For Profit (Private Agency) ~ Special Needs c 8.Summary of Funding Request W Eligible Activity ; Amount LO Street Outreach $7,500 .... ........._.._•--_....-....-............. .. .. ........ .......... ... .. .... .. ._............. .............. ...._• y Emergency Shelter Lh Homeless Prevention ........-- ._....._..._._............ ... .. .. _-..._.._..._._... ._. ............. .... - --- .. . i Rapid Re-housing Assistance — j HMIS $20,000 l E c . Q Administrative Activities _ 5. Target Population Seniors X Extremely Low-income Household X Special Needs: Homeless r r 6. General Project Information -The next pages describe: a • How CCLM's Case-Managed Emergency Services for the Homeless is consistent with the City of San Bernardino's 2015-2020 Consolidated Plan and with the goals of the Mayor and Common Council to improve neighborhood conditions, provide supportive services,and promote economic development. • Street outreach, Shelter, and HMIS services focused on the men's shelter which in 2014-15 served up to 70 men per night, 575 unduplicated men, for a total of 18,587 shelter nights. 6.General Project Information Relating to City Priorities Page 5 City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 This project proposes to use ESG funds for street outreach,emergency shelter,case management, referral,and documentation of services for individuals experiencing or at risk of homelessness. These services include: • daily consultations for unsheltered individuals, • the daily operation of an emergency shelter for homeless men(nightly capacity 70) and transitional house for homeless men(capacity 8),and • tracking, planning,and development within Client Track(HMIS). In this grant,the activities are categorized as Street Outreach,Shelter Operations,and HMIS. The provision of these services is consistent with the 2015-20 Consolidated Plan priority need to provide supportive services to homeless individuals including those with extremely low income,elderly,veterans, and individuals with substance abuse, mental health,and various disabilities. L L As a provider of shelter,food,and other services, Central City Lutheran Mission(CCLM)is already working in coordination with the Homeless Access Center on this priority,receiving homeless individuals for feeding,shelter, and other Mission programs and referring San Bernardino City residents for Access Center services. CCLM offers a complementary set of supportive and assistive services,specifically providing shelter and transitional house for homeless men,supportive housing for people living with HIV/AIDS,and supportive services for homeless and at- as risk populations.CCLM provides the basic shelter,nutrition,case management,transportation, medical support, E employment preparation, and referrals for mental health,substance abuse,while working with each person to W identify barriers to housing, overcome these barriers, and transition to stable permanent housing. o N LO ESG funds will allow CCLM to continue to provide these shelter and transitional housing services to the City of c San Bernardino clients. CCLM maintains a strong coordinated entry system through 2-1-1 and the Access o Center. CCLM is a resource for the community as the only men's shelter in the City of San Bernardino. Our services compliment the services being provided at Access and new coordinated programs are being developed between our agencies. CCLM has a wide network of contacts within San Bernardino congregations, c clergy,and local volunteers who will be help facilitate the existing and planned work of the Access Center. Additionally,men who meet Access Center criteria as a San Bernardino resident and who developed an income Ln stream during their stay(up to 90 days)at the CCLM shelter,have access to housing services through both CCLM and the Access Center. This partnership between CCLM and the Access Center will prevent our clients from having to return to the street just because they haven't had enough time employed, or benefits to afford move-in costs or the full costs of local housing. Both agencies work in tandem towards the ultimate goal of permanent housing. o CL 0 CCLM is also one of the only places for homeless male residents to get off of the street overnight,get cleaned up, a` get appropriate clothing, and be given dally tasks and resources that will move them towards an income stream and permanent housing. CCLM provides the following services for our clients:appointments at the on-site H Street Clinic for medical and mental health care,social services,career center,case management,and legal ; services. These services are essential to the City's goals, "removing the homeless from city streets and thereby encouraging residents to contribute to local businesses",and "providing permanent and transitional housing through case management,life skills, rental support,and job assistance for homeless families and individuals a transitional to permanent housing". Q The current program was initiated in 2014 when the shelter transitioned from a 6-month cold weather shelter to a 12-month emergency shelter as part of the City's plan for providing a place for homeless men as part of a continuum of services. Going year-round meant establishing criteria for staying or leaving after 30 days. Men have access to:showers, hot meals, hair cuts, clothing from our thrift store, our Workforce Development Program,transportation, and the on site H Street Clinic for medical and mental health care. They can keep some Page 6 City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 personal possessions as well as their bedding at the Mission,so they don't have to drag their property with them during the day while going to appointments or interviews. For these goal-related efforts,CCLM issues bus passes. CCLM helps the men identify eligibility for benefits and assists the men in completing the applications and advocates for them with governmental agencies. While CCLM shelter residents only stay in the shelter from 7:00 pm to 7:30 am, a man who is working his case-managed program sufficiently to stay beyond 30 days will spend increasingly more time indistinguishable from other City residents. When a man is no longer totally focused on survival,and has support and guidance, he can start to focusing on his future plans and dreams. Street Outreach Central City Lutheran Mission is central in more ways than our location within the City of San Bernardino. Just north of Baseline on 13th Street, between G&H Streets,we are centrally located and serve people from the entire °) City and beyond. Because of being a neighborhood center with a variety of activities,the people of"the street" and of the neighborhood, housed and homeless,come to CCLM. Cn • When a person who comes in for a hot meal,an NA meeting,Aerobics, English classes,or the Sewing c Cooperative faces a crisis,they seek guidance from the familiar faces at CCLM. E, • CCLM volunteers deliver modest goods and information to the neighborhood housed and homeless about E services available at CCLM. w • CCLM is tied into countless faith-based and community groups who contribute materially and obtain c meaningful volunteer experiences and internships, as well as our law enforcement partners.When those San Bernardino clergy,students,educators, community leaders,and police officers encounter a person in c crisis,CCLM is one of the first places they turn. o 3 Whether it's the clients we serve,the partner agencies with whom we work, or community leaders,there is an assurance that CCLM will support those in need through our wrap-around services and strong local collaboration. c o! CCLM recognizes its unique role in the community as well as the valuable services offered by other agencies and o non-profits. We are continually research and updating our extensive referral lists(also made available at www.cclm.org). Our case management staff will walk clients through the various resources based on their needs; to including strategies for stretching limited incomes,accessing non-profit services,addressing medical and mental Lh health needs through the H Street Clinic, and initiating the process for identifying benefits and/or seeking employment. CCLM has exchanged resource lists and information with the Access Center and has discussed c collaborative publications and presentations to get the word out about Access Center and other services available c to city residents. a` Formally or informally, CCLM provides some level of case management with each person who comes for service. v In many cases,CCLM's role is to swiftly and effectively triage a situation and direct a person in crisis to several r possibilities among the most appropriate services. CCLM offers such clients free services from its food pantry, daily hot meal,thrift store,after school program,shelter for homeless men,permanent housing for homeless ,E HIV+, mental health counseling,community computer lab,and referrals for primary health care at the on site H Street Clinic. Q For men staying in our shelter or houses,case management has more structured processes with more follow-up. Being a place of hope, healing and empowerment, however,means that each person seeking help creates a relationship with another person who is a respectful listening presence. Together they work to identify the client's personal barriers to housing and help identifying alternative resources and strategies for accomplishing wr selected goals. Page 7 mr r City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 Our faith-based and community partners include scores of congregations,several groups from each of CalState University, Loma Linda University, University of Redlands, numerous San Bernardino businesses,the Lions Club, and other caring individuals. These partners multiply every dollar through their skill,connections,volunteer labor, enthusiasm to educate others,donated materials,and financial contributions. Additionally,CCLM provides volunteers for community-wide efforts.And CCLM's deep connections with the faith-based community clearly contribute to the 2015-20 Consolidated Plan intention to enlist the support of faith-based organizations. 15%of the ESG funds($7,500)are proposed to be used for information, emergency assistance(emergency food, clothing,and transportation),case management for homeless individuals, and referral for individuals not staying in the shelter as Street Outreach. Our thrift store,meals,and community presence,as well as reputation within the R homeless community act initial points of contact that subsequently lead homeless individuals to case management and supportive services. Representatives from the Access Center have recently indicated that they send people to CCLM every day. We continue to work on ways to share information to maximize the effectiveness of this cooperation for client outcomes. N Emergency Shelter 45%($22,500)of the ESG funds proposed here are to be used for emergency shelter operations. This will pay for a� utilities, insurance,food,maintenance,staffing for client services,and staffing for direct administrative support. w The shelter operates from 7pm to 7:30 am and residents receive dinner and breakfast as part of staying in the N shelter. In addition to those 2 meals, residents may attend the daily hot lunch program served to the community. o During the intake process,a resident is given two blankets,a towel and a hygiene kit including soap,toothbrush, o tooth paste,deodorant and a razor. Clothing is provided through our thrift store. In addition to dinner,the evening time is used for distribution of mail, accessing a book library,case management(if needed),and services provided by visitors such as twice a month medical assessments by Loma Linda Street Medicine. Additionally,we c provide medical and mental health services on site through the H Street Clinic. Men sleep in the sanctuary of the church and can sign up for showers either in the evening or the morning. They wake up by 6:OOam,are given LO breakfast,and leave by 7:30am for the day. Case management has established office hours as well as individual appointments during business hours prior to 3pm. Clients can use the community computer lab from fpm to 3pm to and by appointment to apply for jobs and entitlements(SSI,SSDI,CalFresh, Medl-Cal). Central City Lutheran Mission is the only emergency shelter for homeless men operating in the city. Our nightly c capacity of 70 is far below the city's nightly need for serving homeless men. From July 1,2014—June 30, 2015, c CCLM served a total of 575 unduplicated men,for a total of 18,587 shelter nights. Of the 575 homeless clients a served over 100 have obtained stable housing. CCLM anticipates that next annual figures are likely to be 5% higher. We anticipate that more of CCLM's capacity will be used for City of San Bernardino due to the presence of v the Access Center. This coordination and collaboration of efforts is resulting in high quality referrals. Forty percent of the CCLM shelter capacity was used for City residents as measured by HMIS criteria in the last annual period. U t9 r r CCLM provides a safe place for men to stay as they identify what is necessary for them to get housing. This often a involves getting missing identification, applying for benefits,stabilizing medical or mental health,or obtaining employment. Prerequisites for these basic steps include having a stable address,phone number,showers, and the basic health that comes from nutrition,sleep,and access to medical care. Sometimes it also requires access to transportation,a computer, legal services, or obtaining a cell phone or employment-related license or certification,all of which CCLM is able to facilitate. Page 8 City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 Case Management is the critical component to a clients success. Through case management,an assessment of the client's challenges and strengths can be determined,goals get established, resources are identified,and most importantly a relationship is created. We believe that without relationship, no true learning and change occurs. The CCLM staff and volunteers work to break down the barriers standing between the homeless individual and housing. HIV+residents are referred to CCLM's HIV/AIDS Supportive Housing Program (SHP)where they can continue to receive the same services plus additional services that are specific to HIV/AIDS. When at all possible,CCLM's goal is reunification with families of our clients. The love and support of a family unit r_ can make all the difference to our client's long term success. If family is identified out of the area,transportation assistance can be provided to return the client to their family. ar m The majority of CCLM shelter clients are seeking employment. Where employment is the identified barrier to Cn housing, CCLM prepares job applicants with employment documents to work with professional employment agencies and provides job transportation. CCLM has a strong collaboration with Citadel Development Center. CCLM provides the computer lab for our clients to initial sign-up with Citadel. We then provide transportation to meet with the job coach who works with our clients on interview skills,resume' development,and connects w potential employers to our clients. The employment success rate of CCLM client referred to CDC is 75%. CCLM co also supports clients as they pursue their GED,college coursework,job certifications,or technical school by N assisting with the application process,transportation,and student grants. i 0 N CCLM works with each client and other non-profit and government agencies to get the homeless client into stable 3 housing as quickly as possible. Our goal is to identify stable housing within 90 days. Meanwhile the homeless man is off the streets and not just focusing on surviving day to day, but focusing on creating and realizing long 3 term goals. �° We took forward to working with the Access Center and expect that Mercy House's experience in managing Ln housing alternatives will improve the outcomes for those San Bernardino residents who can take advantage of �! those housing consultations. `D �n HMIS(Client Track with Case Management) R 40%of this grant is to be expended on the category of HMIS. This includes but is beyond minimal HUD and a. multiple grant compliance. CCLM is aware of opportunities to make better use of data that will most rapidly o identify which programs and providers can join in providing the Continuum of Care. a M J ESG funds will allow the continuation of these essential services including leveraging the opportunities in Client v Track for the integration of Case Management with goal setting and services to better manage outcomes of the 30-60-90 day case management program. E While nightly census stays around the capacity of 70 individuals,monthly entry and turnover in an emergency Q shelter can be high. CCLM receives up to 50 new individuals entering each month, requiring the management of up to 120 different cases per month,all with monthly goals. The highly mobile shelter population often leaves and returns,and when key barriers are eliminated,this population can have intense demand for services and rapid progress on goals. This integrated case management and documentation issue is best managed in Client Track. Adequate file management, entry,and case management require that CCLM expand staffing to 3-5 case managers including volunteers and interns(CCLM is actively pursuing alternate sources of support to achieve this goal). This necessitates centralized information both in manual files and in electronic systems. Electronic systems have the advantage of simultaneous access for individuals working different aspects of a client's case. Page 9 City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 Having developed a 30-60-90 day shelter attempting to manage urgent needs,program goals,strength-based goals,deadlines,and many available services, all of which require tracking, it is essential to have the human resources,case management,and data entry to follow through with planning and implementation of this integrated approach. This is a form of case management different than what we do with street outreach. It is fully integrated with HMIS and applies to clients in both the shelter and transitional house. This portion of the grant will pay for staffing,both for technical clerical tasks in file and data management and in case management client services for the items managed in Client Track—basic client information,assessments, r goals,outcomes,services,and case notes. _ 'Ln V The homeless individuals will benefit by tighter tracking of deadlines,goals,and electronic centralization of their a; case management information,allowing more informed assistance by case managers. 4) This includes identifying clients not only by former residence but as qualifying in terms of residence or other criteria (income,veteran status, mental health condition)for programs such as the Access Center,Behavioral Health,and advocacy programs. Our main goal of the HMIS system is to document services and to identify w resources appropriate to the client so the client can find housing and track the outcomes of our programs. tO 0 N LO T_ O N O 7. Targeting � Attach pages as necessary to describe the following 0 Describe the characteristics of the population to be served(i.e.youth,seniors, persons with disabilities,etc.)and the geographic area to be benefited. It is important to also attach a map (e.g.Thomas Bros. Map)showing the L° project location and draw a line on the map outlining the boundaries of the geographic area served. `* (1) Total number of housing units/beds upon project completion: 70 CO (2) Total number of assisted units/beds upon project completion: N/A Total number of extremely low-income households o (3) (at or below 30%of AM[)to be served: 704 a O L Total number of very low-income households n. (4) (31-50%of AMI)to be served: 40 U Total number of low-income households :a (5) (51-80%of AMI)to be served: E s (6) Total number of persons experiencing homelessness to be served: 650 (7) Total number of persons at risk of homelessness to be served: 90 a (8) Total number of seniors to be served: 75 (8) Total number of special needs households to be served: 650 (9) Other project objectives: Total number of persons experiencing homelessness to be entered or updated in HMIS&receive case management services 550 Page 10 City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 *Median income is defined and published periodically by the United States Department of Housing and Urban Development (HUD)for the City of San Bernardino.for more information on Income Limits,please see: www.huduser.org While walk-in clients who receive focused resources, referrals,and limited case management services may be of any gender and family situation,the shelter and transitional house targets homeless men, 18 years of age or older, living in the City of San Bernardino and who are outside the boundaries of the continuum of care.While the shelter does serve ages of 18—24,those in this age group who qualify and are interested are referred Transitional Age Youth(TAY)Programs,California Conservation Corps,and other programs targeted to this age group. The shelter also receives clients from these young adult programs. L • The majority of shelter clients come from living in areas not suitable for human habitation(streets, parks, under bridges and in their cars etc.) v • The median age of the clients that we serve in the shelter is 43 years. • Approximately 38%of the population served are African American;31%of Hispanic, • 38%self-report as chronically ill, 29%as disabled,41%chronically homeless, 11%as veterans, 10%as seniors(60+),10%as victims of domestic violence, and 2%as HIV positive(HIV+). w 21%self-report as having a substance abuse problem,although experience suggests that alcohol and c drugs are barriers to securing employment, housing and health for a larger percentage. LO Nearly 100%of clients have exceptionally low or no incomes,0-30 of Area Median income,and so qualify as N extremely low income. The few individuals not in that situation are either very recently in a temporary crisis so that staying in a shelter is helping them until they get rehoused or relocated,or they are late in their process working with our agency or others(Veterans Administration,sober living, rehousing)and have 0 acquired an income that will allow them to soon not live in a shelter as soon as administrative or practical barriers are overcome. The few(<5%of shelter nights) that are in the 31%+of Area Median Income, CCLM LO may allow to stay in the shelter to finish out their case or prevent unnecessary life disruptions,but CCLM can 11 utilize donor funds for this purpose. Lo In addition to providing more flexibility in responding to client needs to see them through to work, income, and/or housing, donors provide more material goods such as work boots,and clothing. Donor relations also provide c relationships that can help facilitate gains in life skills and a return to confidence,work, housing,and community. o L a Special Populations Our main referral sources include: current and former CCLM clients,law enforcement,Salvation Army, Behavioral v health &drug treatment facilities;hospitals such as Arrowhead Regional Medical Center,the Loma Linda a University Veterans Hospital,Saint Bernadine Medical Center and Community Hospital of San Bernardino,2-1-1, E s area faith-based organizations, shelters,The Access Center and other non-profits that serve other populations or provide other complimentary services. q Often special populations come in needing to comply with medical directives or court orders, require follow-up transportation to medical or therapeutic care,or need additional time and stability or assistance while seeking benefits or employment. They may have been out of the job market and the use of technology for many years and the use of technology and social adjustments may be more difficult. They may need to time,transportation,or other resources to reconnect with family members. Page 11 City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 As part of the shelter process,urgent medical needs are identified during the intake process and medical issues are attended throughout the case-managed program. If uninsured, CCLM often covers initial urgent primary care and prescription costs during the first 30 days in residence. Now that Medi-Cal is available for the majority of shelter residents,and obtaining health insurance is a legal requirement,case managers make health insurance a priority goal for shelter residents. Shelter residents also have access to in shelter medical assessment through the on site H Street Clinic and visits every 2 weeks from Loma Linda Street Medicine,referrals to CCLM's mental health counseling, and van or bus transportation to primary care,veteran's services, behavioral health services,and eyeglass clinics. r Organizations providing services- Veteran's Housing, legal services,behavioral health, medical,cell phone providers, Medi-Cal providers-come on site periodically to provide personal consultations and services to shelter 0 residents. Narcotics Anonymous meetings and English as a Second Language classes are held on site attended by a combination of non-shelter residents and shelter residents. Project Location Central City Lutheran Mission is located at 1354 N.G St.,San Bernardino,CA 92405,on 13th Street cross Virginia. APN: 0145 193 08 0 000. The facility consists of a sanctuary where the homeless men are sheltered,four w bathrooms,shower facility,laundry facility, kitchen, large pantry,and social hall,classrooms,a thrift store and administrative offices.Adjacent to the CCLM property at 1329 N H.St is H Street Clinic, a related separate N 501(c)(3) corporation where homeless men can receive primary care. On the CCLM property between the c structures are multi-purpose recreational grounds and a community garden. o 3 In May of 2014,the Men's Emergency Shelter transitioned from a 6 month cold-weather shelter to a year-round emergency shelter. In the 2014-2015 fiscal year(July 1, 2014 June 30,2015)the shelter served 575 unduplicated men for 18,587 shelter nights,resulting in over 100 men obtaining stable housing. The emergency shelter runs a 30/60/90 day program requiring the men engage in case management in order to set goals and take active steps LO towards their goals to in order to remain for each successive 30 day period. The shelter case management V services help homeless men obtain identification,resolve health issues,identify employment, benefits,and transportation. Most of the men who become housed do it through employment. Our goal is to provide temporary shelter and basic support services for homeless men and a place of safe and effective transition to Ta housing for homeless men who are willing to do what is individually necessary to obtain that goal. 0 CL 0 See map attached for the location of CCLM in relation to the entire City which is served by the Mission. a Project Location Map v U r c a� E z t� �a Q Page 12 City of San Bernardino h Legend ESG 2015-2016 Round 2 r.nx: .: Wards s=w&_4 `-� % O YCCftG 1� 1' .�.S .--�...J -r-- o rlon'n:e a•TD warn . -........ >T;rc 3L1bDI14 �� E•^.t i�x0 _7 1 L \\ .. 7E'1 t':iM Zt , r+ l 4 p r ya . : N i - v ir - W 7Zyy rn :AIM OLRV� 1VOAVC.. ��� O .Yf ltT p„41R ...�� r ! i OI AMt N _ 1 ....,.. ...-- -— n�urR O t N0 10.Applicant Experience ”' Attach pages as necessary to describe the following: A. Organization 1.CCLM Mission Statement: "By the Grace of God,CCLM is a community of hope,healing,and empowerment in . the heart of the city." y 0 2. Past activities/experience c In 1994,Central City Lutheran Mission (CCLM)was founded to address critical problems of homelessness and lack °- of access to food. In 1996 CCLM was formally incorporated and has emerged as a nationally recognized non-profit v faith-based organization dedicated to building the community by focusing on housing,health,and education. v Since 2012, in addition to the core homeless, HIV+ supportive housing, daily hot lunch, and food pantry, after school program,and adult classes,CCLM has: =a • added job &medical transportation,a computer lab,and a new playground for children. Q • Opened a transitional house for 8 single men and a reentry house under contract with the CalState Reentry initiative • rebuilt a community garden, redefined its social media presence,renovated the sanctuary, • Extended the shelter from a 6 month cold weather shelter to a 12-month 30-60-90 day case managed program Page 13 S.F.g City of San Bernardino Notice of f=unding Availability—ESG 2015-2016 Round 2 CCLM has 2 decades of experience of working with the housed and homeless from the City and has proven to be a resource to the City and the County of San Bernardino. CCLM has operated and enhanced its shelter and homeless services in partnership with the City and the County using ESG funding and other similar types of government contracts. CCLM currently manages approximately 16 grants in any given year. Half of those are government grants from sources such as US Department Housing and Urban Development (HUD), Emergency Food & Shelter Program (EFSP), Community Development Block Grant (CDBG), Housing Opportunities for People with AIDs (HOPWA), & San Bernardino Associated Governments (SANBAG), and half from private funders such as Kaiser, Union Pacific, &the Community Foundation. Additionally, c the organization is accountable to hundreds of individual and congregational donors. In July of 2015,the Secretary of State approved a merger between CCLM and Lutheran Social Services of Southern , California. This merger combines the local strengths of this community program with a regional social services agency. CCLM and LSS continue to work on the required processes to finalize this merger. LSS works throughout Southern California with other care centers locations such as CCLM with a varying complexity of programs. d a� 3.Administrative structure CCLM runs on a relatively simple and flat administrative structure represented in the attached organization chart. w The Executive Director reports to the Chief Executive Officer who report to the Board. The Area Director reports N to the Executive Director. All key staff(including key volunteers) report to the Area Director, who is responsible r for the allocation of human resources to the wide variety of mission responsibilities. Volunteers, interns, N residents, community service workers, and other community members may assist staff in achieving the tasks assigned to their units. 0 L. Organizational/Staffing Chart LO Organizational Chart Attached r r 4. Cost Allocation Plan U) N O All paid staff submit time cards which record time spent on each individual funded program. indirect costs are o L minimized. Methodology is direct allocation as described in OMB Circular A-122 with every expense being a- expensed to its specific program and grant. Expenses for programs not funded by grants are covered —j undesignated donor revenue. Very limited indirect administrative costs are allocated equally across programs, L) however,this grant is not asking for any indirect administrative costs. c a� E s U l4 r-. d • Page 14 .......... o .2 OS 06 Q vi ',P .2 m E Jla. m Z U6 0 mmmw -------------- M 0 CO ca io og 41 d as I uT E rl- 90L tu U. 0 ui CD ............................. ............... W LL. aj C14 > 0 M 0 0 T: lu E 2 :01 0 4) ca 0 co CL 0 LLS 0 IW U u 2 Ln LL. W6 > U > u U U E -3 t3 w 13 m -4 LO E m E A L t4C 0 m L a Lu 0 C a* ...... ...... , ..LL...................... ................... ........... E 0 CL 0 Un CL off R 4t L(OIE ts A 0 .2 m fj m w m .2 ti.0, Ln E y' V � ac, � u ° � as ` � ° � 00 ...................... .0 > co E E C tN 3 cc t: CA CL CL OCL W 0. 0 -4 'tZ ............ 0 COST POLICY STATEMENT LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA (LSS) I. General Accounting Policies A. Basis of Accounting—Accrual Basis B. Fiscal Period is July 1, 20xx through June 30,20xx. C. Direct Costs are charged to the applicable program. The area directors or their designated assistant code invoices and salaries to the applicable program or contract as appropriate. D. Indirect Costs are allocated based on budgeted costs, adjusted for = a� variances with actual costs. These costs are eliminated in the N calculation of the ICR E. LSS maintains adequate controls to insure that costs are not a� charged as both direct and indirect costs. Currently LSS uses Microsoft Dynamics GP software for their accounting system. w Cost codes are established for each specific program, grant or contract to which the direct costs are charged. In certain cases, N general ledger accounts are established for specific programs. LO F. LSS employs outside independent CPA's to audit the financial N statements. 3 II. Cost Allocation Methods A. Salary&payroll costs; �° 1. The majority of LSS's employees code their hours o directly to specific grants, contracts or programs through T- approved time card. Those labor costs are recorded in to labor distribution reports. LSS uses ADP to process their LO payroll. 2. The staff at the executive office which includes the CEO N and accounting staff charges 100% of their salaries to c indirect costs. a 3. The fringe benefits which include all required taxes and workman's compensation insurance are charged specifically as each individual's salary as direct or indirect r cost. LSS also provides a health and pension plan which is also charged according to each individual's salary. 4. Paid absences are accrued and charged in the same I° manner as the salary costs, either direct or indirect. a B. Other major costs: 1. Program Costs: Expenses related to programs that have specific contracts or grants are charged to either"contract program expense","program supplies"or directly to an account specifically established for a particular program. D.�..4ef Dw 74� The nature of these costs is to provide temporary housing, food,transportation or other expense to assist participants. 2. Rent, utilities,telephone and maintenance: These costs are charged to direct costs as they relate to the area offices that directly administer the programs. The costs for the executive office are considered as indirect costs. 3. Professional services: These are outside consultants whose costs are either directly related to a specific program, such as psychological therapists or are used to support the executive office in administrative duties. In some cases services provided may be both indirect and L direct costs and are charged on an actual basis. 4. Capital expenditures are not charged to indirect costs unless specifically allowed in the contract or program. 5. LSS recognizes that unallowable costs, as defined in OMB Circular A-122, cannot be charged to Federal awards and such costs are eliminated in calculating the ICR. Those E w costs as they specifically relate to LSS are: a. Advertising N LO b. Bad debts c. Interest N d. Fund Raising c O O LO T- tC r G T- 0 Q O I- L) c d E t v R a� Q t D.�n4nF Dn ion City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 Q c� V L d t A V _ d L E W T 0 N LO T N O 3 c O 0 0 T o T L6 T N O _. O L a J U U _ m E s v Q Page 15 City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 B. Technical Capacity 1. Describe the organization's capability to administer the project proposed. 2. Attach resumes of staff and consultants specifically assigned to this project and describe contractual relationship. B.Technical Capacity CCLM has proven unique capabilities to perform the described outreach,shelter operations,and case management with data entry and file management. CCLM is connected to the community and continues to bring in the experience of homeless individuals,social work and mental health students,dedicated volunteers and staff. L CCLM is continuing to grow its capabilities and relationships to support case management and referrals,and its technical and administrative capacity to fully utilize Client Track(HMIS). With the funding for staff,the tools and as commitment are in place. C. Experience, Management and Staffing m as CCLM is guided by an Area Director,an Advisory Council, and supported by a Board of Directors(See attached list). E LU The positions related to this project include: 0 • Interim Executive Director Amy Fawcett LO • Area Director,Maria Medina N • Shelter Case Managers 0 • Director of Maintenance • Transportation Coordinator 3 • Cook 0 Resident Volunteers c LO See attached Position Descriptions/Resumes: LO Ta 0 0. 0 L IL 2 J U U r c E t v R a Page 16 S.F.g City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 Attachments: Resumes are attached for named individuals and Position descriptions for others. m /Ln V L d V _ L E W T O N LO T O N O IL j F— 7 O O LO T T T N O Q. O L a J U U _ a� E t v ca Q Page 17 Job Description Job Title: Area Director Reports To: President/CEO FLSA Status: Exempt Revised Date: 5116/07 Summary: To ensure that the programs of Lutheran Social Services of Southern California are professionally developed, coordinated and operated, and growing in line with management capacity and available resources. Supervises and coordinates activities of area staff, volunteers, and fundraising events. ESSENTIAL DUTIES AND RESPONSIBILITIES include the following. Other duties may be assigned P 0 L ➢ Supervises existing services and programs to assure excellence ➢ Develops and manages staff s ➢ Develops and supervises new services and programs to demonstrated human service needs within the community v ➢ Develops and manage the Area's budget within a zero or positive variance, assuring the timely payment of all bills and the daily deposit of all receipts ➢ Provides oversight or has direct supervision for contract management E ➢ Plans for and oversees all special fundraising events for the area office w ➢ Develops and supports volunteers to assist in the operation of programs and services CD ➢ Maintains effective and ongoing communication and interpretation of agency programs with N constituent Lutheran congregations, as well as other community groups and congregations n ➢ Represents the Agency in community, church, and/or interagency activities N ➢ Participate in community collaborations/networks for the purposes of mutual referrals and o resources, as well as program development and supervision i3 ➢ Serve as a member of the senior management Coordinating Council ➢ Coordinates, expands and consult with area advisory committees in the areas of public relations, _ fund raising, and congregational relations 0 ICompetencies: To perform the job successfully, an individual should demonstrate the following Lo competencies: I ➢ Problem Solving - Identifies and resolves problems in a timely manner; Gathers and analyzes m information skillfully; Develops alternative solutions; Works well in group problem solving Ln situations; Uses reason even when dealing with emotional topics. ➢ Customer Service - Manages difficult or emotional customer situations; Responds promptly to N customer needs; Responds to requests for service and assistance; Meets commitments. oQ ➢ Interpersonal - Focuses on solving conflict, not blaming; Maintains confidentiality; Listens to 0 others without interrupting; Keeps emotions under control; Remains open to others' ideas and a tries new things. ➢ Oral Communication - Speaks clearly and persuasively in positive or negative situations; Listens v and gets clarification; Responds well to questions; Demonstrates group presentation skills; Participates in meetings. ➢ Team Work - Balances team and individual responsibilities; Exhibits objectivity and openness to E others' views; Gives and welcomes feedback; Contributes to building a positive team spirit; Puts success of team above own interests; Able to build morale and group commitments to goals and y objectives; Supports everyone's efforts to succeed; Recognizes accomplishments of other team Q members. ➢ Written Communication - Writes clearly and informatively; Edits work for spelling and grammar; Varies writing style to meet needs;Able to read and interpret written information. ➢ Change Management - Develops workable implementation plans; Communicates changes effectively; Builds commitment and overcomes resistance; Prepares and supports those affected by change; Monitors transition and evaluates results. I Par_kpt Pn_ 29d ➢ Leadership-Exhibits confidence in self and others; Inspires and motivates others to perform well; Effectively influences actions and opinions of others; Inspires respect and trust; Accepts feedback from others; Provides vision and inspiration to peers and subordinates; Gives appropriate recognition to others; Displays passion and optimism; Mobilizes others to fulfill the vision. ➢ Managing People - Includes staff in planning, decision-making, facilitating and process improvement; Takes responsibility for subordinates' activities; Makes self available to staff; Provides regular performance feedback; Develops subordinates' skills and encourages growth; Continually works to improve supervisory skills. ➢ Cost Consciousness - Works within approved budget; Develops and implements cost saving measures; Conserves organizational resources. ➢ Ethics-Works with integrity and ethically; Upholds organizational values. ➢ Innovation - Displays original thinking and creativity; Meets challenges with resourcefulness; Generates suggestions for improving work; Develops innovative approaches and ideas; Presents ideas and information in a manner that gets others'attention. L ➢ Judgment - Displays willingness to make decisions; Exhibits sound and accurate judgment; ' Supports and explains reasoning for decisions; Includes appropriate people in decision-making process; Makes timely decisions. N U Qualification Requirements: a� To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential w functions. 0 N Education: Bachelor's degree (BA) or three to five years related experience and/or training, or n equivalent combination of education and experience. N Language Ability: Ability to read, analyze, and interpret general business periodicals, o professional journals, technical procedures, or govemmental regulations. Ability to write reports, 3 business correspondence, and procedure manuals. Ability to effectively present information and respond to questions from groups of managers, clients, customers,and the general public. o W Math Ability: Ability to add, subtract, multiply, and divide in all units of measure, using whole numbers, common fractions, and decimals. Ability to compute rate, ratio, and percent and to draw LO ' and interpret bar graphs. V_ Reasoning Ability: Ability to solve practical problems and deal with a variety of concrete co variables in situations where only limited standardization exists. Ability to interpret a variety of instructions furnished in written,oral, diagram, or schedule form. Supervisory Skills: Carries out supervisory responsibilities in accordance with the o organization's policies and applicable laws. Responsibilities include interviewing, hiring, and o training employees; Also plans, assigns, and directs work of staff. Conducts performance a- appraisals, rewards and disciplines employees, addresses complaints and resolves problems. J U U PHYSICAL DEMANDS: The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable 4) accommodations may be made to enable individuals with disabilities to perform the essential functions. U c4 While performing the duties of this job, the employee is frequently required to walk; sit; use hands to Q finger, handle, or feel objects; and talk or hear. The employee must occasionally lift and/or move up to 10 pounds. Specific vision abilities required by this job include close vision, color vision, peripheral vision, depth perception, and the ability to adjust focus. a � WORK ENVIRONMENT: The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. The noise level in the work environment is usually moderate. 1 have read and understand the position description included in my new hire packet. I agree to follow all the duties and responsibilities listed on the form. I recognize that changes will be made from time to time, as necessary, and I will be notified of these changes. It is understood that J will accept and follow these changes as assigned by my supervisor. Y /Ln V L Signature Date a U) U C a� L a� E w m 0 N LO r O N O C O 0 LO r to r r N O O. O L CL J U U C a) E U t4 Y Y Q 5.F.g I Interim Executive Director - CCLM Job Description Responsibilities - Promote and safeguard the mission of CCLM - Work to achieve the Strategic Goals of the Board of Directors - Implement policies set by the Board of Directors - Meet and consult with CCLM board and Board leadership - Write monthly reports for the Board of Directors L - Oversee the development duties of CCLM including 2 - Donor recruitment and development - Grant writing and implementation U) - Planning and executing fundraising and "friend" raising events c aD - Conduct tours and train others to do so for prospective supporters a� - Write thank you letters and make thank you visits to key contributors w - Work with the COO to supervise and lead the staff of CCLM - Maintain existing and create new alliances with other agencies and organizations that will N enhance the mission of CCLM 0 - Attend local meetings and develop positive relationships with city and county leaders o - Attend local meetings with business and church leaders Ile - Maintain a regular understanding of the financial and operational status of CCLM - Write articles for seasonal newsletter �° - Be a positive role model for the mission o Term and Compensation v"' - The term of employment will be 12/15/14—3/15/15 - The compensation will be a managerial fee of$4216 per month payable to LSSSC N O Q. O L 0. G J U U c m E t U R r r a i Central City Lutheran Mission Case Manager— Men's Emergency Shelter u:nlrol City Lutheran Mission PROGRAM DESCRIPTION AND JOB SUMMARY Central City Lutheran Mission is a faith-based non-profit agency serving San Bernardino since 1994 through a variety of programs and services. The CCLM Men's Emergency Shelter serves approximately 70 men each night in a 30-60-90 day program which allows men to stay up to 90 nights if they make continuous progress towards housing stability. Services provided include meals, showers, hygiene products, clothing, and case management. Y The Case Manager works one-on-one with program participants in the areas of assessment, goal setting, resource referrals, and monitoring of progress, while ensuring accurate and timely L processes of data collection, documentation, and creation/maintenance of case files. The Case Y Manager's ultimate objective is to assist/empower participants to obtain more appropriate housing usually by establishment of an income stream through employment or benefits. c DUTIES AND RESPONSIBILITIES a� d E • Ensure that all persons receive safe, decent care and necessary services. w • Process intake and review expectations and rules with each man entering the program. • Identify participant needs, coordinate referrals, and document all services provided. N • Conduct client assessments, meetings, and feedback, for 30-60-90 day evaluations. o • Maintain case files on program participants and ensure that all case notes and client records are N kept neat, orderly and current at all times, keeping information accurate and confidential. • Enter data into HMIS/Client Track as required by fenders in a timely and accurate manner. • Develop and utilize a network of resources and referrals appropriate for program participants. • Assist with application processes for employment& benefits— paperwork, online, or referrals. 0 • Provide referrals for participants with physical or mental health concerns, substance abuse problems, or other special needs. Ln • Work with participants to develop individual strength-based goals and regularly monitor progress. :S • Identify barriers to suitable housing and work with program participants to reduce those that are individual and with advocacy organizations to address those that are institutional. • Schedule site visits of service providers and guest speakers. • Prepare incident reports on all serious incidents and contact supervisor where required. o • Compile statistical data and prepare reports as requested. o • Follow all policies/procedures; adhere to any applicable grant or contractual agreements a • Attend internal and external meetings, and make presentations, as required. • Other duties as assigned by leadership U JOB REQUIREMENTS E s • HS Diploma/GED U • Experience working with homeless persons or other disadvantaged populations. a • Knowledge of case management and service delivery. • Ability to work evenings, weekends, and be flexible as needed to meet shelter needs. • Computer literacy Preferred • Bachelor's degree in a human services related area, • First Aid and CPR certification—or ability to obtain both. • Bilingual n..,l—, o... mono Amy Fawcett • 28601 Los Alisos Blvd. #3094 • Mission Viejo, California 92692 • Cell (949)923-9646 afawcett Isscommunit care.or C-Level Finance & Operations Executive 15+years Senior Management Experience ...Entrepreneurial Vision.....Hands On, Dynamic Leadership Business Experience Lutheran Social Services of Southern California • Orange, CA (2009-present) VP Finance dr Operations/CFO Foundation—LSSSC is a faith-based not-for-profit Agency providing social services throughout Southern California. VP Finance reports to CEO&Directs Finance, Compliance,HR,IT, &Area operations. Key Accomplishments N • Executed key strategic changes increasing operating budget from $4.9 to $6.7 million—30% in 18 months • Reduced first year deficit budget of$190k to 30k within 4 months ai • Maintained stability&organizational oversight for corporate office and 9 regional offices during transition of 3 CEO's within a 3 year time-frame W to • Overhauled software systems&IT infrastructure,bringing systems into licensing compliance after 8 years of c non-compliance,upgrading servers and implementing cloud based management reports LO • Corrected 5 years of improperly filed property tax exemptions; resulting in refunds of over$40k N • Filed 3 years past due 990 and 5500 returns resulting in no penalties or fines C 3 • Supervised ERP system conversion working directly with software consultants to configure&deploy implementation and custom reports, Directed ADP Pay Expert conversion creating integrated GL reporting, E_ Improving transparency& efficiency of financial reporting, and created"live-time"management reports foi �° regional directors and program staff utilizing SharePoint technology. o • Updated Accounting Manual and Finance department policies&procedures according to GAAP standards& SOX compliance. • Restructured corporate office spearheading Fund Development department,hired and trained 4 Fiscal staff and 2 Marketing staff. Assisted with hiring&training of 3 regional Directors &multiple program staff Responsibilities N • Create and present annual budget,quarterly financial statements and financial analysis to Board of Directors, a. Direct Finance Committee;create supplemental management&forecasting reports.Advise management and no`. BOD on short-term and long-term financial&strategic objectives,policies &actions. 2 • Develop and update organizational policies, accounting procedures and internal controls. • Assist CEO with strategic planning, Board reports,financial analysis and operational oversight. • Direct all aspects of Finance department, including HR, IT,benefits administration, capital asset management&procurement,property maintenance&development,investments, contract compliance, marketing& fund development • Oversee activities of Accounting Supervisor&3 Fiscal staff ensuring timely and accurate financial reporting; a monthly closing process, reconciliation of general ledger accounts, &adherence with internal controls • Serve as primary liaison for all external and internal audits;provide guidance for regional directors,program I directors and corporate staff to effectively manage fiscal audits &program compliance. • Direct annual budgeting process,providing guidance and training to regional directors. Evaluate monthly P&Lvariance reports for over 30 program budgets. Advise management on cost cutting and revenue generating improvements • Oversee accounting systems,payroll, HR, audits, regulatory compliance&internal controls for corporate office & 9 regional offices • Oversee compliance&budgeting for over 44 federal and local government contracts • Manage banking relations, insurance,legal &financing activities for 22 corporate and regional office accounts • Administer employee pension plan,coordinate employee benefit administration with HR representative,and oversee payroll tax filings&annual census reports • Work with external CPA to file annual 990 tax returns,including annual filing of SEFA report for single-audit,pension plan audit, and annual 5500 filing. • Revise and maintain company policies adhering to GAAP standards and SOX compliance Apple Spice Junction•Irvine, CA(2005—2009) CFO/COO--franchise—Full P&L and operational responsibility for corporate catering &QSR start up • Responsibilities included acting as General Manager, Marketing Manager&HR&Payroll administrator, & Controller during development stages. ' • Created &implemented a strategic marketing plan consistently achieving 10%sales gains annually; analysis n of marketing strategies and public relations programs. • Daily communication with customers developing an ACT database of over 4000 customers and prospects. Implement E-commerce marketing plan&website. • Created systems and procedures to monitor and control revenue, direct and indirect costs w • Office management- Set up systems for process flow, filing, correspondence,record keeping and customer service. N Ln T Hope's House• Laguna Niguel, CA(2004—2005) N "T House Manager---Faith Based Domestic Violence shelter for women &children • Assisted with launch of overnight DV shelter for Coast Hills Church • Managed daily activities & assist with case management of 4 families in transitional housing c • Assist with program design &spiritual development program according to strategic vision of church board 0 Ln CTAM(Cable Television Assoc. for Marketing.) •Alexandria,VA (1998—2000) � Assistant Accounting Manager—NFP Marketing Association 0 • Reported to VP of Finance and Administration for all general accounting and human relations management for a Not-For-Profit corporation • Responsible for A/P,A/R&General Ledger journal entries into Solomon accounting software for month end c closing. Assisted with annual audit preparation, o • Assisted preparing financial statements for board meetings, filing and record keeping for annual audits. a. • Negotiated vendor pricing and contracts; submitted recommendations for labor cost cutting, parking and _j reducing various P&L line item expenses v u c McDonald's Corp. /worth Mgt., Ocean City,NJ (1994-1998) E General Manager/Director of Operations • P& L responsibility for 6 McDonald's restaurants with 9.8 million in gross sales Q • Reported directly to CEO pertaining to all financial operations of restaurants • Hired &trained management staffs; 20-70 crew per store • Responsible for payroll preparation and H/R functions for all store staff • Worked with corporate office to establish financial and operational goals. Served as liaison between owner and corporate officers in implementing and achieving annual goals • Recipient of various sales incentive and leadership awards. Leadership training-taught "Basic Communications" for incoming management trainees at Philadelphia Regional headquarters. Educational & Technical Background/Affiliations -pperdine University,Malibu,CA BA Communications VC— currently completing prerequisites for CPA exam QuickBooks,Microsoft Dynamics GP, Solomon, Great Plains,Blackbaud, Raisers Edge, Sage-ACT, MS Access, FRX reporting,Microsoft Office,ADP Pay Expert,Etapestry, Office 365, Citrix hosted solutions Member Saddleback Church—Lake Forest Board of Director's—Secretary—LFMA—Lutheran Financial Manager's Association Small Group Leader—Coast Hills Church Theta Alpha Phi sorority—President d *Additional work experience and references available upon request co L E W r N LO T 0 N O Ar 3 c 0 0 L0 T_ Lh V_ O CL O L CL U U :j c a� E t �n w a 1 D�rlrs#Rn x(1+1. 17890 Ivy Avenue (310)980-7526 Cell Fontana,CA 92335 snmmizc@.sbr-Qlobal.net Maria Medina Objective A highly skilled accounting professional with over 8 years` progressively responsible experience in a non profit management setting. Seeking the position where my qualifications and experience can enhance organizational growth, profits, efficiency, r resource utilization and employee satisfaction. ,Ln V B.S. Business Administration, Concentration:Accounting June 19, 1999 Education California State University of San Bernardino = m Areas of • Non Profit Accounting. Expertise • Forecasting, Reporting &Analysis • Interdepartmental Coordination and Collaboration • Staff Supervision and Training LV • Team Performance Optimization Irl 0 N LO Summary of • Established the entire accounting and financial infrastructure for a non profit health N Skills center. Developed financial policies and procedures for financial reporting. 0 AMN • Directed complex financial analysis and integration of all accounting and financial H operations for multiple health care facilities. Successfully represented Community Health Systems, Inc, in an arbitration of a disputed Perspective Payment System Reconciliation and recovered $250,000 of disputed $800,000 for the corporation. • Succeeded in financially stabilizing a $14 million dollar operational budget in order to LO retain a$2.6 million federal grant. v • Secured strong cash flow, which enabled group to establish new clinic site in Moreno to Valley with operating capital funded by California Healthcare Financing Authorities. • Transitioned group from severe negative cash flow position to healthy positive cash flow within 12 months. U) 0 0. Experience 12/2008—Present Central City Lutheran Mission San Bernardino, CA o Chief Operations Officer a • Manage/Supervise Fiscal department. • Develop and maintain policies and procedure within the finance department, v • Maintain and control fiscal record keeping functions and systems, involving balance sheet and allocation of all accounts including revenue from both State and Federal grant monies. E • Prepare budget forecast of revenues, expenses and any capital projects for the upcoming business year. nz • Responsible to compile, evaluate and report financial analyses to Executive Director and a Board of Directors on a monthly basis. • Maintain contract for external audit service. • Prepare and maintain reports for external audit. • Oversee all aspects of the accounting department including accounts payable, accounts receivable, billing, payroll and monitoring/reconciliation of the general ledger. 0112007—12/2008 Community Health Systems, Inc. Riverside, CA Finance Manager 5.F.g • Manage 1 Supervise two accountants, five billing staff, procurement specialist, and accounts payable/payroll. • Develop and maintain policies and procedure within the finance department. • Track and maintain all accounts, reports, and financial planning. ■ Maintain and control fiscal record keeping functions and systems, involving balance sheet and allocation of all accounts including revenue from both State and Federal grant monies. • Responsible to compile, evaluate and report financial analyses to CEO, Finance Committee and Board of Directors on a monthly basis. • Train, lead and assist staff in all aspects of the accounting department including accounts payable, accounts receivable, billing, procurement, payroll and monitoring/reconciliation of the general ledger. • Monitor, maintain, and ensure budgetary requirements are met for five different sites. • Prepare budget forecast of revenues, expenses and any capital projects for the upcoming business year for five different clinical sites. P • Coordinate quarterly budget meetings for senior staff members and provide assistance to directors regarding budget, accounting problems, and implementation of systems. ■ Prepare all accounts for departmental audits. v� • Maintain contract for external audit service. c ■ Prepare and maintain reports for external audit. ■ Created techniques for conducting any and all analytical studies within the company. E ■ Prepared reports for federal, state, and local governments. w ■ Coordinate work with other departments, grantors and consultants. c N LO T_ O 1012000— 12/2006 Inland Behavioral & Health Svcs, Inc. San Bernardino, CA N 0 Sr.Accountant t- • Managed / Supervised staff of eight (one accountant, one bookkeeper, two billers, _ administrative assistant and three receptionist). 'o • Supervised and trained accounting staff on general accounting procedures, spreadsheet models and technical best practices. LO • Developed and maintained policies and procedure within the finance department. v • Responsible for daily maintenance of all accounts, reports,and contracts. to T • Maintained balance sheet, income statements,and cash flow statements. 6 • Reviewed allocation of all accounts for accuracy including revenue from both State and Federal grant monies. o • Commended by CFO for developing model for long-term forecast of accounts payable o payments to determine cash requirements and timing of bank borrowing. a- • Responsible for calculating and preparing monthly financial statements for the CFO for m presentation to the Board of Directors. U • Controlled all aspects of the accounting department including accounts payable, accounts c receivable, billing,and monitoring/reconciliation of the general ledger. E • Prepare and maintain reports for annual financial audits. • Created techniques for conducting any and all analytical studies within the company. • Prepared reports for federal, state, and local government. Q 1011999—9/2000 Family Service of Western Riverside County Riverside, CA Accounting Clerk • Responsible for processing vouchers, invoices, research invoices, and cash disbursements, and applied cash receipts to patient accounts. Maintained journal entries, assisted with month end reports. • Maintained State, Foundation and local grants revenues. • Assisted in maintaining individual files and processing payroll. • Monitored allocation of staff to appropriate grant requirements. 5.F.g • Maintained hard copies of all documents pertaining to accounts, NP and AIR as well as created and maintained a filing system. Computer/Accounting Software • Microsoft Office ■ Mas 90 • PeachTree ■ MegaWest • Quickbooks ■ Medisoft • ADP m rLn V L Cn U C W L GS E W tD T 0 N LO T O N O 3 F c O a! 0 LO T v T T N O Q. O L d J U U c m E t v c� a 0-1-4- 0— 'InA City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 D. Fiscal Capacity This City ESG grant asks for a total of$50,000. The funding sources that will be used to provide the 100%match include: 1. County ESG—Shelter Operations-$52,000 2. Mary Ann Brunner Grant—Case Management-8,000 Additional resources for the project that cannot be quantified by letters of commitment include: • Individual and Congregational Donations L • Volunteer Labor—Extensively used throughout the operation and described for resident volunteers only in 0 L position descriptions. ' as • Private individual donations U) a� L E W r O N r O N O _ O O r d' O r Lh T_ cv N O O. O L a J U U _ O E t v ca Q Page 18 'h��L�i 19.a 9At City of San Bernardino Notice of Funding Availability—ESG 2015-2016 Round 2 10. Certification The undersigned certifies under penalty of perjury that all statements made in this proposal are true and correct to the best of the undersigned's knowledge. Q 2-t 1S� Author' ed Signature Date UV Ltf f,-)QW6\J( baulbc /Ln V L d Cn Printed Name Title Submit an original set and three (3) sets of hard copies for a total of four(4)sets of your application and a� two (2) CDs in WORD or PDF Format prior to the date and time specified in the cover letter to the City of San Bernardino w City of San Bernardino 0 City Clerk's Office N Attn: HESG 2015-2016 NOFA Round 2 N 300 North "D" Street,Sixth Floor 3 San Bernardino, CA 92418 *Faxed and/or emailed Applications will not be accepted, 0 0 T- Lh V- 0 0. O L a J V U _ d E s Q Page 19 Exhibit 1 ESG PROGRAM BUDGET 2015-2016 APPLICANT: Central City Lutheran Mission PROGRAM NAME: Case-Managed Emergency services for the Homeless Sources of Funds: ESG Funds: Applicant's Other Sources: TOTAL: w Funds: (List each separately) C C9 uses of Funds: �- 8000 Mary Ann Brunner m Street Outreach': $ 7500 12,000 Private Donations 7,500 Serviee Activity., Emergency Assistance c Service Activity: Case Management&Referrals d Service Activity: w $52000 County ESG EmergencysheltW: $22,500 1,934 Private Don 76,434 N Operational Activity: u' TM Men's Emergency Shelter e N Operational Activity: 3 N Operational Activity: c Homelessness Prevention3 Activity: 0 LO Activity: to Activity: Rapid Re-Housing N Assistance CL Activity: a Activity: v U Activity: C Hlvtrs4 $20,000 4,000 Private Don 4,000 E Activity:Data Entry,QC,and Case Management d TOTAL: $50,000 60,000 127,934 1:Limited up to 60%of the total fiscal year grant for street outreach and emergency shelter activities combined 2:Limited up to 60%of the total fiscal year grant for street outreach and emergency shelter activities combined. 3:Homelessness Prevention Activities-40%of ESG funding is targeted for homelessness prevention activities 0 4:HMIS participation is required by the Homeless Emergency Assistance and Rapid Transition to Housing Act of 2009 (HEARTH Act). Page 20 5.F.g c c� L L Y d cn �1 V L E W r 0 N LO T- o N O 3 -a c O 0 LO T- N O Q. O L cL C J U U d E U t9 Q Page 21 3.Articles of Incorporation and By-taws C ca `Ln V L d L N A V C N L C) G W r Q N LO T_ O N O CC 7 O 0 LO T_ d' r Lh r R N O Q O L 0. 2 J U U C d E t v tv Q Page 22 1751071 ii n)r; i��l � i .•+, a ct , j SECRETARY OF STATE'S OFFICE t CORPORATION DIVISION l == L L d h � V Z, TONY MILLER, Acting Secretary of State of the L hereby certify:State of California, Y : E y That the annexed transcript has been compared with LO 0 the corporate record on file in this office, of which it N purports to be a copy, and that same is full, true and l correct, LO IN WITNESS WHEREOF, I execute WHEREOF, this certificate and affix the Great -- j Seal of the State of California this L6 -; S E P 23 1994 CL o 0 C-� �UREtC.q r d 1h� Atli 1g Secretary Of Sate Q SEC/STATE FORM CE-107 (REV 2194) �}.' '� 94 25178 P� ° l �� �a1n ,k, ENDORSED F E D ARTICLES OF INCORPORATION in the office of the Secretary of Slai of the State of California OF (jj; 2 21994 CENTRAL CITY LUTHERAN MISSION TONY MILLER Acting Secretary of Slate The name of the corporation is: CENTRAL CITY LUTHERAN ,Ln V MISSION. L m r The corporation is a religious corporation and is not = 1 f t3� organized for the private gain of any person. It is organized E under the Nonprofit Religious Corporation Law for religious 0 purpose. The purposes for which the corporation is formed are LID exclusively religious within the meaning of Section 501 (c) (3) of i o t the Internal Revenue Code of 1956 ("the Code" ) and are to f3 c establish a Christian Mission Outreach Program in the underserved c central city area of San Bernardino, California. LO Notwithstanding any other provision of these articles, the d m corporation shall not carry on any activity not permitted to be LO carried on by: (a) a corporation exempt from federal income tax N 0 CL under Section 501 (c) (3) of the Code (or the corresponding o a provision of any future United States Internal Revenue Law) ; or 2 U (b) corporation contributions to which are deductible under v c f Section 170 (c) (2) of the Code (or the corresponding provision of E I � E any future United States Internal Revenue Law) . Q 1/99900-MCE/Tenpstor/Articles.00I/ARTICLES.002 1 i IxI. The name and address of the corporation' s initial agent for service of process is Clare H. Ledum, Jr. , 1820 E. Highland Avenue, San Bernardino, California, 92404 . IV. The names and addresses of the persons appointed to act as a L the initial directors of the corporation are as follows: Name Address N Clare H. Ledum, Jr. 1820 E. Highland Ave. , u San Bernardino, CA 92404 L a� Michael D. Stolts 5050 North Sierra Way w San Bernardino, Ca. 92404 ca j o Suzanne Tjosaas 359 East Heather Street N Rialto, Ca. 92376 to 0 j N Robert Hoebelheinrich 233 East State Street o Redlands, Ca. 92373 F 0 V. i No substantial part of the activities of the corporation LO It shall consist of carrying on propaganda or otherwise attempting Lo T L6 to influence legislation. The corporation shall not participate T- in or intervene (including the publishing or distribution of 00 0 L statements) any political campaign on behalf of any candidate for °- J public office . v The corporation is not organized, nor shall it be operated, E for pecuniary gain or profit. It does not contemplate the ca distribution of gains, profits, or dividends to its members or to a any private shareholder, as defined for purposes of Section 501 (C) (3) of the Code, or individual . I I 2 i The property, assets, profits, and net income of the corporation are dedicated irrevocably to religious purposes . No part of the profits or net income of the corporation shall ever inure to the benefit of any director, trustee, officer, or member of the corporation or to the benefit of any private individual . upon the dissolution and winding up of the corporation, and a V after paying or adequately providing for its debts and obligations, the corporation' s remaining assets shall be N distributed to a nonprofit fund, foundation, or corporation, _ m a� which is organized and operated exclusively for religious w purposes and which has established its tax exempt status under m 0 Section 501 (c) (3) of the Code. N LO 0 I Date: July 3/, 1994 N 0 3 f � lace H. LLOA.M, r. c 0 Iff O o Michael D. Stolts "' Suzan Tjosaas 75 0 a _ -- 0 Robert Hoebelheinrich a. E J U U c m E t v r Q 3 Acknowledgment The undersigned declare that they are the persons who have executed these Articles of Incorporation and hereby declare that this instrument is their act and deed. Clare H. Ledum, Jr R L (D Mi ael D. Sto s c aD Suzann Tjosaas L E � o Robert Hoebelheinrich N Tm um 0 N O H a i c 0 0 LO v cc Lh r Ii 0 O Q. O L IL 2 J U U c as E s v ca d i I 4 n....r.,c 6.. 12 w w RESTATED & REVISED BYLAWS of CENTRAL CITY LUTHERAN MISSION A California Religious Nonprofit Corporation (as approved by the Board of CCLM on April 21,2010 and amended May 26,2010) ARTICLE I Name ca L O The name of this organization is Central City Lutheran Mission. This organization will be further Y, referred to in these Bylaws as"CCLM". ar t rn ARTICLE 11 Offices ar a� L SECTION 1. PRINCIPAL OFFICE E The address of the Mission's principal office is 1354 North"G"Street, San Bernardino, California. The W Board of Directors is granted authority to change the location of the principal office. Any change shall be c noted on the Bylaws opposite this Section 1,or this Section may be amended to state the new location. N u� T AR'T'ICLE III N Purpose O 3 E- SECTION 1. STATEMENT OF PURPOSE c O The primary purpose of CCLM shall be to create a conununity of partners assisting people on the margins of society, empowering people with health,hope,dignity,and life changing opportunities. Through Ln experiential learning, relationship building,and a safe nurturing environment, CCLM seeks to empower the neighborhoods in which it works, develop leaders,promote community literacy, transform economic conditions,and improve health and safety. To facilitate this purpose,the Mission provides a variety of community services including health education and care,personal and family encouragement,food and r housing to a community in need. A particular emphasis of CCLM in pursuit of its goals will be the Provision of low cost housing services to targeted population groups within the Mission's area of service. a. O SECTION 2. PERPETUATION OF PURPOSE a J CCLM shall pursue all reasonable opportunities to continue and expand its services to the conanunity it v serves. The staff of the Mission shall,at the direction of the Board of Directors and under the supervision v of the Executive Director, identify and prepare applications for funding in response to all relevant m requests for proposals in the mission's areas of service including the maintenance and development of E housing programs, R Q SECTION 3. DECLARATION OF INTENT TO BE AFFILIATED/RECOGNIZED. Central City Lutheran Mission will maintain affiliation with the Evangelical 1,utlreran Church in America. 1 ARTICLE IV Membership SECTION 1: DETERMINATION AND RIGHTS OF MEMBER The Pacifica Synod of the Evangelical Lutheran Church in America is a sole member of the organization, participating as a majority in the annual election of board members,approval of changes in the organization's governing documents and any decision for dissolution. However,nothing in this Article IV shall be construed as limiting the right of Central City Lutheran Mission to refer to persons associated with it as"members". No such reference, however,shall constitute any such person a"member"within i the meaning of Section 5056 of California Nonprofit Corporation Law. L d r ARTICLE V Directors rn SECTION 1. NUMBER The corporation shall have a minimum of seven(7)directors and a maximum of fifteen(15)directors seated at all times and collectively they shall be known as the Board of Directors. The number may be E changed by amendment of this Bylaw, or by repeal of this Bylaw and adoption of a new Bylaws, as provided in these Bylaws. At least 51%of its Board of Directors will be members of congregations of the Evangelical Lutheran Church in America or the Lutheran Church-Missouri Synod. The Board shall also N ul) have a representative member of the Supportive Housing Program(HUD)on the Board. c N SECTION 2. POWERS 3 Subject to the provisions of the California Nonprofit Public Benefit Corporation law and any limitations in the Articles of Incorporation and Bylaws relating to action required or pennitted to be taken or approved by the members,if any,of this corporation,the activities and affairs of this corporation shall be 0 conducted and all corporate powers shall be exercised by or under the direction of the Board of Directors. 0 LO SECTION 3. DUTIES It shall be the duty of the directors,or those whom the directors shall appoint to: m a. Perform an and all duties imposed on them collective) or individual) 6 law,by the Articles of Y p Y Y Y L6 incorporation of this corporation,or by these Bylaws; r b. Appoint and remove,employ and discharge,and,except as otherwise provided in these Bylaws, N prescribe the duties and fix the compensation,if any,of all officers,agents,and employees of the a corporation; o c. Supervise all officers,agents, and employees of the corporation to assure that their duties are IL performed properly; d. Meet at such times and places as required by these Bylaws; v e. Register their addresses with the Secretary of the corporation and notices of meetings mailed or telegraphed to them at such addresses shall be valid notices thereof. f. After three uiexcused absences, the board me»rber mrry be terminated. E SECTION 4. ELECTION AND TERM OF OFFICE Q Each director shall hold office for a period ofthree years and until a successor has been elected and qualified. The terms of the directors shall be staggered so that at least three,but no more than five directors shall be presented for election each year.-Prior to the annual meeting of the board of directors, the Board shall meet to nominate(or a nominating committee)at least the number of candidates whose terns expire, or are vacant to be voted on at the Annual Meeting. 2 SEC'T'ION 5. COMPENSATION Directors shall serve without compensation except that they shall be allowed reasonable advancement or reimbursement of expenses incurred in the performance of their regular duties as specified in Section 3 of this Article. Directors may not be compensated for rendering services to the corporation in any capacity other than director. SECTION b. PLACE OF MEE'T'INGS Meetings shall be held at the principal office of(lie corporation unless othenvise provided by the board or at such place within or without the State of California which has been designated from time to time by resolution of the Board of Directors. In the absence of such designation, any meeting not held at the P principal office of the corporation shall be valid only if held on the written consent of all directors given either before or after the meeting and filed with the Secretary of the corporation or after all board members have been given written notice of the meeting as hereinafter provided for special meetings of the N board. Any meeting,regular or special may be held by conference telephone or similar communications equipment,so long as all directors participating in such a meeting can hear one another. c m . am SECTION 7. REGULAR AND ANNUAL MEETINGS m Regular meetings of the Board of Directors shall be held once each quarter on the'T'hird Monday of the w months of July,October,January,and April at 7:00 P.M. unless such day falls on a legal holiday, in 0 which event the regular meeting shall be held at the same hour and place on the next Monday. N LO T The annual meeting of the Board of Directors shall be held cacti year in January of each year. At this Q annual meeting,officers shall be elected by the Board of Directors. The candidates receiving the highest 3 number of votes shall be elected. Each director shall cast one vote for each position,with voting being by F— ballot only. SECTION 8. SPECIAL MEETINGS �° Special meetings of the Board of Directors may be called by the Chairperson of the board,the President, LO the Treasurer,the Secretary,or by any two directors,and such meetings shall be held at the place, within or without the State of California,designated by the person or persons calling the meeting,and in the v absence of such designation,at the principal office of the corporation. T L6 SECTION 9. NOTICE OF MEETINGS V- (1) Marmer of Giving. Notice of the time and place of special meetings shall be given to each o Director by one of the following methods: (a)by personal delivery of written notice; (b)by first o class mail,postage prepaid;(c)by telephone communication,either directly to the Director or to n a person at the Director's office or home who the person giving the notice has reason to believe will promptly communicate the notice to the Director,or(d)by email to the Director's home or v office. v (2) Time Requirements. Notices sent by first class mail shall be deposited in the United States mail c at least four(4)days before the time set for the meeting. Notices given by personal delivery, E E electronic mail,telephone,telecopier or telegraph shall be delivered,telephoned, faxed or othenvise transmitted to the Director or given to the telegraph company at least twenty-four(24) w hours before the time set for the meeting. Q (3) Notice Contents. The notice shall state the time and place for the mmeeting. However,the notice does not need to specify the place of the meeting if the special meeting is to be held at CCLM's principal office. The notice does not need to specify the purpose of the meeting. 3 S.F.g '�...�' SECTION 10. CONTENTS OF NOTICE Notice of meetings not herein dispensed with shall specify the place,day and hour of the meeting. The purpose of any board meeting need not be specified in tine notice. SECTION 11. !WAIVER OF NOTICE AND CONSENT TO HOLDING OF MEE'T'INGS The transactions of any meeting of tine Directors,however called and noticed or wherever held,shall be as valid as though taken at a meeting duly held after regular call and notice,if a quorum is present,and either before or after the meeting, each of the Directors not present signs a written waiver of notice, a consent to holding the meeting,or approves the minutes. The waiver of notice or consent need not specify the purpose of the meeting. All waivers,consents and approvals shall be filed with the corporate L records or made a part of the minutes of the meeting. Notice of a meeting need not be given to any t9 Director who attends the meeting without protesting before or at it's commencement about the lack of a; notice. SECTION 12. QUORUM FOR MEETINGS A quorum shall consist of 50%plus one(1)of the currently seated Directors. In no case shall a quorum consist of fewer than 4 directors or more than 8 directors. m E Except as othenvise provided in these Bylaws or in the Articles of Incorporation of this corporation,or by w law, no business shall be considered by the board at any meeting at which a quorum,as hereinafter c defined, is not present,and the only motion which the Chair shall entertain at such meeting is a motion to tn adjourn. However,a majority of the directors present at such meeting may adjounn from time to time c until the time fixed for the next regular meeting of the board. N 0 When a meeting is adjourned for lack of a quonnn,it shall not be necessary to give any notice of the time and place of the adjourned meeting or of tine business to be transacted at such meeting other than by c announcement at the meeting at which the adjournment is taken, except as provided in Section 10 of this 0 Article. 0 Ln The directors present at a duly called and held meeting at which a quorum is initially present unay T- continue to do business notwithstanding the loss of a quorum at the meeting due to a withdrawal of directors from the meeting,provided that any action thereafter taken must be approved by at least a T- majority of the required quorum for such meeting or such greater percentage as may be required by law, or the Articles of Incorporation or Bylaws of this corporation. N 0 SEC'T'ION 13. MAJORITY ACTION AS BOARD AC'T'ION o Every act or decision done or made by a majority of the directors present at a meeting duly held at which a a quorum is present is the act of the Board of Directors,unless the Articles of Incorporation or Bylaws of this corporation,or provisions of the California Nonprofit Public Benefit Corporation Law, particularly v those provisions relating to appointment of committees(Section 5212),approval of contracts or u transactions in which a director has a material financial interest(Section 5233)and indemnification of a=i directors(Section 5238e),require a greater percentage or different voting rules for approval of a matter by E the board. ca SECTION 14. CONDUCT OF MEETINGS Q Meetings of tine Board of Directors shall be presided over by the Chairperson of(lie Board,or, if no such person has been designated o', in his or her absence,the President of tine Corporation or, in his or her absence, by the Vice President of the corporation or,in the absence of each of these persons,by a Chairperson chosen by a majority of the directors present at the meeting. The Secretary of the corporation shall act as secretary of all meetings of the board,provided that,in his or her absence,the presiding officer shall appoint another person to act as Secretary of the meeting. 4 r 1 ) SECTION 15. ACTION BY UNANIMOUS WRITTEN CONSENT WITHOUT MEETING Any action required or pennitted to be taken by the Board of Directors under any provision of law may be taken without a meeting, if all of the Directors,individually,or collectively, consent in writing to the action. For purposes of this Section only,"all Directors"shall not include any"interested director"as defined in Section 5233 of the California Nonprofit Public Benefit Corporation Law. Such written consent or consents shall be filed with the minutes of the proceedings of the board. Stich action by written consent shall have the same force and effect as the unanimous vote of the Directors. Any certificate or other document filed under any provision of law which relates to action so taken shall state that the action was taken by unanimous written consent of the Board of Directors without a meeting and that the Bylaws of this corporation authorize the directors to so act,and such statement shall be prima facie evidence of such authority. w a� U) SECTION 16. VACANCIES d Vacancies on tine Board of Directors shall exist(1)on the death,resignation or removal of any director, (2)whenever the total number of seated directors is less than the total number of authorized directors and E (3)whenever the number of authorized directors is increased. w co Tile Board of Directors may declare vacant the office of a director who has been declared of unsound N mind by a final order of court,or convicted of a felony,or been found by a final order o judgment of any r r CD court to have breached any duty under Section 5230 and following of the California Nonprofit Public eq Benefit Corporation Late. 3 t— Directors may be removed without cause by a majority of the directors then in office. 0 Any director may resign effective upon giving written notice to the Chairperson of the Board,the President,the Secretary,or tine Board of Directors,unless the notice specifies a later time for the effectiveness of such resignation. No director may resign if the corporation would then be left without a duly elected director or directors in charge of its affairs,except upon written notice to the Attorney General T Lh r Vacancies on the board may be filled by approval of the board or,if the number of directors then in office E is less than a quorum,by(1)the unanimous written consent of the directors then in office,(2)the a affirmative vote of a majority of the directors then in office at a meeting held pursuant to notice or o waivers of notice complying with this Article of these Bylaws,or(3)a sole remaining director. a A person elected to fill a vacancy as provided by this Section shall hold office until the term of the V Director replaced is complete or until his or her death,resignation or removal from office. c d SECTION 17. INDEMNITY E (A)Right to Indemnity- To the fullest extent permitted by law, this corporation shall indemnify its directors,officers,employees and other persons described in Section 5238(x)of the California Q Corporations Code,including persons formerly occupying any such position,against all expenses, judgments, fines,settlements, and other amounts actually and reasonably incurred by them in connection with any"proceeding",as that term is used in this section,and including an action by or in the right of the corporation,by reason of the fact that the person is or was a person described in that section."Expenses", as used in this bylaw, shall have the same meaning as in Section 5238(x)of the California Corporations Code. 5 (B) Approval of Indemnity- On written request of the Board by any person seeking indemnification under Sections 5238(b)or 5238(c)of the California Corporations Codes,the Board shall promptly detennine under Section 5238(e)of the California Corporations Code whether the applicable standard of the conduct set forth in Sections 5238(b)or 5238(c)has been met and, if so,the Board shall authorize indemnification. Central City Lutheran Mission shall be solely responsible for the management and fiscal affairs of the corporation and for the payments of any debts and liabilities incurred by the corporation" SECTION 18. INSURANCE The corporation shall have the right to purchase and maintain insurance to the extent permitted by law on behalf of its officers,directors,employees,and other agents,against any liability asserted against or incurred by any officer,director,employee, or agent in such capacity or arising out of the officer's, r director's,employee's,or agent's status as such, t SECTION 19:FISCAL RESPONSIBILITY Central City Lutheran Mission shall be solely responsible for the management and fiscal affairs of the corporation and for the payments of any debts and liabilities incurred by the corporation. E w ARTICLE VI 0 Officers N 0 T O SECTION 1: OFFICERS N 0 (a) The officers of the corporation shall be a president,vice president,secretary,and treasurer. All officers must be members of the Board of Directors. c (b) Officers shall be elected at the Annual Meeting and serve a three year term. No person may 0 serve more than two consecutive terms in the same officer capacity. In the event that an officer can not complete his or her term,the election of a successor may take place at the scheduled Lo Board of Directors meeting following that officer's resignation or death. If circumstances so warrant,the president or vice president(should it be that the president's position that becomes vacant_may call a special meeting for the purpose of electing an officer in accordance with the `r° provisions of the by-laws. r SECTION 2:DUTIES OF THE OFFICERS o a. 0 (a)The President of the Board shall:: *Work with the Executive Director to see that all orders and a` resolutions of the Board are carried out. *Coordinate the work of Board officers and committees of the Board *Call special meetings as the need arises*Appoint all committee officers *Establish v communications between the Board members and the Executive Director*Facilitate the Board decision making*Develop a positive working relationship with the Executive Director. *Assist the Executive Director in preparing Board meeting agendas. *Work with the Executive Director on new Board member E orientation. "Coordinate and participate in the Executive Director's annual performance evaluation. 0 *Enforce guidelines established by the Board for disciplining its members. *Foster a sense of team spirit on the Board. *Perform all other functions required by the office of President. Q (b)The Vice President of the board shall: *Attend all Board meetings. *Know the organization and the Board President's duties. *Be prepared to perform the Board President's duties when called to do so. *Serve on the Executive Committee. *Chair at least one key committee. *Work closely as a consultant and advisor to the Board President. *Carry out special assignments for the President. 6 G The Secretary of the Board shall: *Attend all Board meetings *Ensure that Board members are notified of the times and dates of all meetings *Maintain Board records and ensure their safety*Review Board meeting minutes for accuracy *Keep a register of Board members'addresses and telephone numbers *Assume the duties of President in the absence of file Board President and Vice President. *When necessary, obtain information front records and minutes to assist Board members in the decision-making process. (d)The Treasurer of the Board shall: *Attend all Board meetings*Work with the Executive Director to review and submit full and accurate financial data to the Board *Review the annual audit and answer any questions Board members may have about the audit*Ensure that the Board's financial policy is being c followed *Give regular reports to the Board concerning the financial health of CCLM *Chair the Finance L Committee, assist the Executive Director in preparing CCLM's annual budget, d.. d ARTICLE VII Committees >, c SECTION 1: COMMITTEES T m The standing committees and their duties shall be as follows: w Executive Committee shall act on behalf of the Board of Directors in conducting the business of the corporation between board meetings. The members of the committee shall be the four officers of the N corporation. 0 0 N Finance Committee shall set up accounting procedures and provide for audits,work with the Executive 0 Director in preparation of an annual budget for submission to the Board of Directors, and carry out other duties as prescribed by the Board. The members of the committee shall be the Treasurer and others as chosen by the Board. 0 Personnel Committee shall ensure that the Board annually evaluates the Executive Director in an c appropriate process,reviews the Personnel Policies,and deals with grievances and appeals that have gone Ln through the process as indicated in the Personnel Policies Nominating Committee shall be named by the Board of Directors whose task it will be to seek Ln qualified candidates for the Board of Directors. The slate of candidates should include qualified persons committed to the vision and mission of Central City Lutheran Mission. The 0 Nominations Committee will seek recommendations from local and/or regional affiliate bodies c or from representatives of the Evangelical Lutheran Church in America and/or the Lutheran a Church-Missouri Synod. The Nomination Committee will guide the Board of Directors %with appropriate candidates and resumes to ensure a quality Board of Directors and to ensure that v Board membership meets provisions outlined elsewhere in the Bylaws. a� ARTICLE VIII Execution of Instruments,Deposits and Funds r Q SECTION 1: EXECUTION OF INSTRUMENTS The Board of Directors,except as olhenvise provided in the Bylaws,may by resolution authorize any officer or agent of the corporation to enter into any contract or execute and deliver any instrument in the name of and on behalf of the corporation, and such authority may be general or confined to specific instances. Unless so authorized, no officer, agent,or employee shall have any power or authority to bind 7 the corporation by any contract or engagement or to pledge its credit or to render it liable monetarily for any purpose or in any amount. SECTION 2: CHECKS AND NOTES Except as otherwise specifically determined by resolution of the Board of Directors,or as othenvise required by law,checks,drafts,promissory notes,orders for payment of money,and other evidence of indebtedness of the corporation shall be signed by the Executive Director and countersigned by the Treasurer or the Chairperson of the Board of Directors of the Corporation. Y c L SECTION 3: DEPOSITS All funds of the corporation shall be deposited from time to time to the credit of the corporation in such banks,trust companies,or other depositories as the Board of Directors may select. t Cn SECTION 4: DONATIONS The Board of Directors may accept on behalf of the corporation any contribution,gift,bequest,or devise for the charitable or public purposes of this corporation. E ARTICLE IX W m Records and Reports c N SECTION 1. MAINTENANCE Or CORPORATE RECORDS "' The corporation shall maintain at its principal office in the state of California: N (a) Adequate and correct books and records of account including accounts of its properties and 3 business transactions and accounts of its assets,liabilities,receipts,disbursements, gains and t— losses; (b) Witten minutes of all meetings of Directors and committees of the board indicating the time and c place of holding such meetings,whether regular or special,how called,the notice given,and the names of those present and the proceedings thereof; LO (c) A copy of the corporation's Articles of Incorporation and Bylaws as amended to date,which shall V- be open to inspection by the members, if any,of the corporation at all reasonable times during "' to office hours. V- (d) Contribution statements for all contributors. T SECTION 2: CORPORA'T'E SEAI. N 0 The Board of Directors may adopt,use,and at will alter,a corporate seal. Such seal shall be kept at the o principal office of the corporation. failure to affix the seal to corporate instnrments,however,shall not a affect the validity of such instruments. v SECTION 3: DIRECTORS' INSPECTION RIGHTS v Every director shall have the absolute right at any reasonable time to inspect and copy all books,records and documents of every kind and to inspect the physical properties of the corporation. E SECTION 4: RIGHT TO COPY AND MAKE EXTRACTS Any inspection under the provisions of this Article may be made in person or by agent or attorney and the Q right to inspection includes the right to copy and make extracts. SECTION 5: ANNUAL REPORT The board shall cause an annual report to be furnished not later than one hundred twenty(120)days after the close of the corporation's fiscal year to all directors of the corporation and,if the corporation has 8 DoArgif Drs._q19 members,to any member who requests it in writing,which report shall contain the following inforfnaiion in appropriate detail: (a) The assets and liabilities, including trust funds,of the corporation as of the end of the fiscal year; (b) The principal changes in assets and liabilities,including trust funds,during the fiscal year; (e) The revenue or receipts of the corporation,both unrestricted and restricted to particular purposes, for the fiscal year; (d) The expenses or disbursements of the corporation,for both general and restricted purposes, during the fiscal year; (e) Any information required by Section 6 of this Article. The annual report shall be accompanied by any report thereon of independent accountants,or, if there is no such report,the certificate of an authorized officer of the corporation that such statements were prepared without audit from the books and records of tine corporation. 0 m r SECTION 6: ANNUAL STATEMENT OF SPECIFIC TRANSACTIONS 'm This corporation shall mail or deliver to all directors a statement within one hundred and twenty(120) days after the close of its fiscal year which briefly describes the amount and circumstances of any indemnification or transaction of the following kind: _ m ai L (a) Any transaction in which the corporation,or its parent or its subsidiary,was a party,and in which E either of the following had a direct or indirect material financial interest: w 1. Any director or officer of the corporation,or its parent or subsidiary(a mere common c directorship shall not be considered a material financial interest); or N LO 2, Any holder of more than ten percent (10%)of the voting power of the corporation, its parent c or its subsidiary. The above statement need only be provided with respect to a transaction during the previous e F fiscal year involving more than FIFTY THOUSAND DOLLARS ($50,000)or which was one of a number of transactions with the same persons involving,in the aggregate,more than FIFTY THOUSAND DOLLARS($50,000). C tY Similarly,the statement need only be provided with respect to indemnifications or advances o aggregating more than TEN'THOUSAND DOLLARS($10,000)paid during the previous fiscal year to any director or officer,except that no such statement need be made if such to indemnification was approved by the Board of Directors pursuant to Section 5238(e)(2)of the California Nonprofit Public Benefit Corporation Law. "' T Any statement required by this Section shall briefly describe the names of the interested persons o involved in such transactions,stating each person's relationship to the corporation,the nature of c such person's interest in the transaction and,where practical,the amount of such interest, o provided that in the case of a transaction with a partnership of which such person is a partner, J only the interest of the partnership need be stated. v 4i c m ARTICLE X E Fiscal Year .r SECTION 1: I-ISCAL.YEAR OF TH1 CORPORATION a The fiscal year of the corporation shall begin on the first day of January and end on the thirty first day of December in each year, 9 ARTICLE XI Amendments to the Bylaws Subject to the provision of law applicable to the amendment of Bylaws of Public Benefit nonprofit corporations,these Bylaws or any provision of them may be altered, amended or repealed,and new Bylaws may be adopted by vote of two-thirds of the members present at any special or regular membership meeting at which a quorum is present. DISSOLUTION Upon the approval of at least two-thirds(2/3)of the Board of Directors,and the Corporate member, this corporation may be dissolved. In the event of dissolution, the Treasurer shall pay and/or provide for all outstanding liabilities. Any remaining funds are to be distributed in accordance with the Articles of Incorporation of this corporation. m CER'T'IFICATE OF SECRETARY � 1, the undersigned,certify that I am the presently elected and acting Secretary of Central City Lutheran aM Mission,a California Religious Nonprofit Corporation,and the above Bylaws consisting of °' pages 1-10 (including this page) are the Bylaws of this corporation as adopted by vote of the Members at w a tneeting duly held on April 2151 and further revised May 26,2010-. O N Ln DATED: / 0 f 3 kv�c tom' o 0 0 V- Iq 0 r, L6 N O CL L- a. J U U r _ W E t cv r .r a to r% 9A. ENDORSED OFFICERS CERTIFICATE OF A14ENDIIENT FILED AND RESTATEMENT OF ARTICLES OF INCORPORATIOdnthe Wics 0 d%S&�retaryoiSEatc of rho ss�m of c�t�«,n, LUTHERAN SOCIAL SERVICES OF SOU'T'HERN CALIFORNIA DEC 81989 The Rev. Andrew Jensen and Mr. John Donovan certify: r I. That they are the President and Secretary for Lutheran Social Services of Southern California. 2. That at a meeting of the Board of Directors of said corporation duly held at Los Angeles, California on September 23, 1989, the following-resolution was'aclopteci:''' L RESOLVED, that the Articles of Incorporation of this Corporation " be amended to read in full as follows: r 'm t I rn U c The name of the corporation is: m a� LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA E II w m A_ This corporation is a religious corporation and is not LO organized for the private gain of any person. It is organized under c the Nan-Profit Religious Corporation Law exclusively for religious N purposes. It is irrevocably dedicated to religious, charitable, +• scientific or educational purposes meeting the requirements for a exemption provided by Section 214 of the Revenue and Taxation Code. It is organized to give concrete expression to the concern of the o Church for those with limited options, especially the poor and oppressed, through direct social services delivery and through the facilitation of social service/ministry efforts within, through and among constituent Church expressions and in cooperation with other to community service providers. Lh N O A. Notwithstanding any other provision of these Articles to 0 the contrary, this corporation shall not, except to an a insubstantial degree, engage in any activities or e:tiercise any � powers that are not in furtherance of the purposes of this v corporation, and the corporation shall not carry on any activities v not permitted to be carried on (1) by a corporation exempt from federal income tax under Section 501. (c) (3) of the Internal, Revenue E code of 1986 , as amended; or (2) by a corporation, contributions 0 to which are deductible under Section 170 (c) (2) of the Internal r Revenue Code_ Q B. This corporation shall not carry on propaganda or otherwise attempt to influence legislation to such an extent as would result in the loss of exemption under Section 501 (c) (3) of the internal. Revenue Code of 1986, as amended. This corporation shall_ not participate in nor intervene in (inc:l_ud i ng publ icatAons for distribution of statements) any political cal-Of any candidate for political office _ 1_ ...,t • • .- 5.F.g • IV This corporation elects to be governed by all the provisions of the Ikon--Profit Corporation Law of 1980 not otherwise applicable I to it under Part 5 thereof. V A. The property of this corporation is irrevocably dedicated to religious, charitable, scientific or educational purposes meeting the requirements for exemption`provided by Section 214 of the Revenue and Taxation Code and no part- of the net income or assets of this organization shall inure to the benefit of any private persons. Upon the dissolution or winding up of the corporation its assets remaining after payment, or provision for payment, of all debts and liabilities of this corporation, shall N be distributed to a nonprofit fund, foundation or corporation which is organized and operated exclusively for religious, charitable, � scientific or educational purposes meeting the requirements for exemption provided by section 214 of the Revenue and Taxation Code � and which has established its tax exempt status under Section w 501 (c) (3) of the Internal Revenue Code. m 0 N B. On the winding up and dissolution of this corporation, r after paying or adequately providing for the debts, obligations and , c liabilities of the corporation, the remaining assets of this o corporation shall be distributed in proportion to confirmed 3: membership of: .a c ° 1. The Pacific Southwest District of the Lutheran Church-- ° Missouri Synod 0 2 . The Southern California (West) synod of The Evangelical � Lutheran Church in America � T 3 . The Pacifica Synod of The Evangelical. Lutheran Church in America N O Q. In the event that such organizations are not organized and operated ° exclusively for charitable, religi.ous, scientific or educational. purposes and have not established their tax-exempt status under Section 501 (c) (3) of the Internal Revenue Code of 1986, as U amended, the remaining assets shall be distributed to a social. ministry organization which is organized and operated exclusively for charitable, religious, scientific or educational purposes E meeting the requirements for exemption provided by Section 21; of R the Revenue and Taxation Code and which has established its tax Q ex-,s.pt status under Section Sol (c) (3) of the ? nternal Revenue Code of 1986, as amended, which qualifies as a di_stributee under the provisions of this Article and is na: ed by the Board of Directors at a time of dissolution- 2 S.F.g • OFFICERS CERTIFICATE OF AMENDMENT FILED AND RESTATEMENT OF ARTICLES OF INCORPORATIOt nthaot(dltl�eot�taot(�ttafYi A Sia(c LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA DEC 81989 The Rev. Andrew Jensen and Mr. John Donovan certify: 1. That they are the President and Secretary z�v� for Lutheran Social Services of Southern California. 2. That at a meeting of the Board of Directors of said corporation duly held at Lop Angeles, CaliforniaL one September 23, 1.989, the following-resolution was adopted:' - L RESOLVED, that the Articles of Incorporation of this Corporation ' be amended to read in full as follows: a� s x � The name of the corporation is: LUTHERAN SOCIAL SERVICES O.' SOUTHERN CALIFORNIA E II A. This corporation is a religious corporation and is not N LO organized for the private gain of any person. It is organized under c the Non--Profit Religious Corporation Law exclusively for religious r N purposes. It is irrevocably dedicated to religious, charitable, scientific or educational purposes meeting the requirements for ._ exemption provided by Section 214 of the Revenue and Taxation Code. _ It is organized to 0 g give concrete expression to the concern of the 0 Church for those with limited options, especially the poor and � .. oppressed, through direct social services delivery and through the ,°n facilitation of social service/ministry efforts within, through and among constituent Church expressions and in cooperation with other community service providers. Lh TTI � 0 A. Notwithstanding any other provision of these Articles to 0 the contrary, this corporation shall not, except to an a 1l1Sllbstarit iai degree, engage 1.aa any aCtlViti_S' Ct exErC15c ail}' powers that are not in furtherance of the purposes of this v corporation, and the corporation shall not carry on any activities v not permitted to be carried on (1) by a corporation exempt from � as federal income tax under Section 501 (c) (3) of the Internal Revenue E code of 1986, as amended; or (2) by a corporation, contributions to which are deductible under Section 170 (c) (2) of the Internal w Revenue Code. Q B. This corporation shall not carry on propaganda or otherwise attempt to influence legislation to such an extent as would result in the loss of exemption under Section 501. (c) (3) of r00** the Internal Revenue Code of 1.986, as amended_ This corporation shall not participate in nor intervene in (includitiq publications for_ distribution of statements) any political catnpaiyn on behalf of any candidate for political office. 1. i� ''Lnn V L Q� V r_ CD L N E W r O N LO r O N O 3 F- c O 0 LO It to r LO T FE N O Q O L CL J U U r c a� t v R Q . Iv This corporation elects to be governed by all the provisions of the Non-profit corporation Law of 1980 not otherwise applicable � to it under part 5 thereof. V A. The property of this corporation is irrevocably dedicated to religious, charitable, scientific or educational purposes meeting the requirements for exemption `provided by Section 214 of c the Revenue and Taxation Code and no part of the net income or assets of this organization shall inure to the benefit of any private persons. Upon. the dissolution or winding up of the Q corporation its assets remaining after payment, or provision for payment, of all debts and liabilities of this corporation, shall N be distributed to a nonprofit fund, foundation or corporation which is organized and operated exclusively for religious, charitable, scientific or educational purposes meeting the requirements for exemption provided by Section 214 of the Revenue and Taxation Code E and which has established its tax exempt status under Section w 501 (c) (3) of the Internal Revenue Code. 0 N B. an the winding up and dissolution of this corporation, r after paying or adequately providing for the debts, obligations and ° N liabilities of the corporation, the remaining assets of this 0 corporation shall be distributed in proportion to confirmed membership of: _ 0 1. The Pacific Southwest District of the Lutheran Church-- Missouri Synod Q 2 . The Southern California (West-) Synod of The Evangelical 7t. Lutheran Church in America to T Lh 3 . The Pacifica Synod of The Evangelical Lutheran Church in America � 0 CL 0 In the event that such organizations are not organized and operated a exclusively for charitable, religious, scientific or educational g purposes and have not established their tax--exempt status under J L) Section 507_ (c) (3) of the Internal Revenue Code of 1986, as V amended, the remaining assets shall be distributed to a social c ministry organization which is organized and operated exclusively °' for charitable, religious, scientific or educational purposes meeting the requirements for exemption provided by Section 214 of ;s f the Revenue and Taxation Code and which has established its tax Q Iexempt status under Section 503. (c) (3 ) of - e jilternal Revenue Code of 1986, as amended, which qualifies as a di_stributee under the f provisions of this Article and is named by the Board of Directors at a time of dissolution. 2 `Ln V L Y N U C N L QCC� C w r C) N LO T- CD N O F .a C 3 O O LO T- r r N O a- 0 L a U U c a� E U t9 Q Q VI A. Subject to the rights of the organizations described in Article V1 B, the Board of Directors may adopt, amend or repeal these Articles by a vote of the majority of the authorized directors. B. No amendment to Articles IIA, 111A or V B shall be effective until approval has been received in writing from all three of the following: The Pacific Southwest District of the Lutheran Church-Missouri, synod and The bouthern California (West) Synod of The Evangelical Lutheran Church in America and The Pacifica Synod of The Evangelical Lutheran Church in America. In L the event any of the named organizations chooses no longer to affiliate with this corporation, such approval shall not be required from such organization. s 0 3. The foregoing amendment of articles of incorporation has been duly approved by the,.Board of Directors and by the required vote of members, a' m E 4 . `3.'he foregoing•amendment of articles of incorporation has W been duly approved by: 0 N I. The Pacific Southwest District of the Lutheran to Church--Missouri Synod, formerly the Southern r N California District of the Lutheran Church-Missouri 0 Synod c 2. The Southern California (West) Synod of The � 0 Evangelical Lutheran Church in America 0 LO 3 . The Pacifica Synod of The Evangelical. Lutheran Church in America, formerly the Southern California (East) - Hawaii Synod of the Evangelical Lutheran Lh Church in America T We further declare under penalty of perjury under the laws of the c State of California that the matters set forth in this certificate M 0 are true and correct of our own knowledge. (L Dated: DecewY)er 2, 1989 -� U U c Andrew :4ns 4n, President ya-/f�� John Donovan, Secretary c 3 c rLR V L .F� U C d L N E LU T O N Lo T O N O 3 F 0 0 LO T co T 0 Q 0 L a J U U c m E s U cC Y dd a 5.F.g 4.Audited Financial Statements/Single Audit(last two fiscal years) 2012 Audited Financial Statements are attached. 2013 are not complete as of the time of this application but can be provided upon completion. r L L Q� id QD ,M,^ MI U _ O L E W T 0 N i T O N O AF I F- C O O O LO T T T O O. O L a J U U _ m E .c U r.. a Page 23 c /Ln V L d CENTRAL CITY LUTHERAN MISSION a� (A NON-PROFIT ORGANIZATION) N AUDITED FINANCIAL STATEMENTS For the Year Ended December 31,2013 a' as E w m P 0 N Lo r O N O 3 C O O O 0 r to r r ea N O O. O L a J U V w c O E v R r.+ Q 5.F.g CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) For the Year Ended December 31,2013 CONTENTS PAGE GENERAL INFORMATION 1 INDEPENDENT AUDITOR'S REPORT 2-3 cLo FINANCIAL STATEMENTS L Statement of Financial Position 4 a Statement of Activities 5 cn a Statement of Functional Expenses 6-7 c a� Statement of Cash Flows 8 a' m Notes to Financial Statements 9-17 E w 0 N T CD N O 3 t— c O o! 0 LO to T r O Q. O L CL 2 J U U c m E s U t4 a+ Q 5.F.g 1 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) GENERAL INFORMATION For the Year Ended December 31,2013 1. Full Official Name of the Organization Central City Lutheran Mission 2. Program Name Contract Number City of San Bernardino Emergency Shelter Grant 2013/2014(ESG) City of San Bernardino's Community Development Block Grant 2013/2014(CDBG) County of San Bernardino Emergency Shelter Grant 2013/2014 Emergency Food and Shelter 2013/2014 Phase 31 L Housing Opportunity for Persons with AIDS 2013/2014 San Bernardino City Unified School District 2013/2014 a; U.S. Department of Housing and Urban Development CA1021 B9D091000 and CA0938L9D091203 Cn 3. Type of Entity Non-Profit Organization c a� a� 4. Address of Organization and Headquarters 1354 North G Street San Bernardino, CA 92405 w ca 5. Name and Address of Chief Executive Director- Interim Amy Fawcett c 1354 North G Street N San Bernardino, CA 92405 "' 0 N 6. Telephone Number (909)381-0921 O 3 7. Period Covered by Examination January 1, 2013 through � December 31,2013 0 o: 0 LO It 0 T N O Q O L L C C J U U c a> E t U tC r a Pw-kaat Pn TR 2 SAF G rtif Rd I'u IR, At ra����lanl 701 Vj%sERLY AvE.,STE 190 PLACENTIA,CA92870 TEL:(714)9^01-7435 = FAx:(714)961-7442 cLc WWVV.WCPAM%l (� INDEPENDENT AUDITOR'S REPORT a; m To the Board of Directors of Cl) Central City Lutheran Mission (A Non-Profit Organization) San Bernardino, California a� a� I have audited the accompanying statements of Central City Lutheran Mission (a non-profit organization) w (the"Organization"),which comprise the statement of financial position as of December 31, 2013, and the c� related statements of activities, functional expenses, and cash flows for the year then ended, and the c related notes to the financial statements. N LO T 0 Management's Responsibility for the Financial Statements N 0 Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair c presentation of financial statements that are free from material misstatement, whether due to fraud or Qr error. 0 LO Auditor's Responsibility 0 My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether N the financial statements are free from material misstatement. 00 0 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in a the financial statements. The procedures selected depend on the auditor's judgment, including the 2 assessment of the risks of material misstatement of the financial statements, whether due to fraud or v error. In making those risk assessments, the auditor considers internal control relevant to the entity's v preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, I express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. Q I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. 3 Central City Lutheran Mission San Bernardino, California Page 2 Opinion In my opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Central City Lutheran Mission as of December 31, 2013, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. c �a 'Ln V L D Steven A. Flores = m Certified Public Accountant cn Placentia,California _ January 13, 2015 L a� E W 0 N T- O N O 3 0 0 LO to T- L6 T 7i N O Q. O L c� G J U U r _ a� E s v �a .r Q f Dn R1f2 4 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) STATEMENT OF FINANCIAL POSITION December 31,2013 ASSETS CURRENT ASSETS Cash and cash equivalents-notes 1 and 2 $204,340 Accounts receivable-notes 1 and 2 115,062 Grants receivable-notes 1 and 3 12,500 r Employee advances 300 CU Prepaid expenses 3,066 0 L m Total Current Assets $ 335,268 t FIXED ASSETS-net-notes 1 and 4 2,076,830 }, c OTHER ASSETS Deposits 9,250 TOTAL ASSETS $2 2 348 0 LIABILITIES AND NET ASSETS N LO CURRENT LIABILITIES c°•� Accounts payable-trade $ 18,269 0 Accrued payroll and related liabilities 14,537 Rental deposits 1,972 'a Accrued interest-notes 7 and 10 564,943 c Notes payable-notes 7 and 10 4,436 CD Total Current Liabilities $ 604,157 LO v NON-CURRENT LIABILITIES (.0 Notes payable-notes 7 and 10 1,636,148 u� Total Liabilities 2,240,305 i N O COMMITMENTS AND CONTINGENCIES-note 8 0.0 L a NET ASSETS-notes 1 and 6-page 5 g Unrestricted 168,543 Temporarily restricted 12,500 v Permanently restricted 0 r c a� Total Net Assets 181.043 E t TOTAL LIABILITIES AND NET ASSETS $2.421,348 Q • See the accompanying independent auditor's report and notes. 5 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) STATEMENT OF ACTIVITIES For the Year Ended December 31,2013 Temporarily Permanently Unrestricted Restricted Restricted Total REVENUE AND SUPPORT-note 1 Contributions-note 5 $222,506 $ 0 $0 $ 222,506 Grants-note 5 456,838 12,500 0 469,338 Fundraising revenue 2,109 0 0 2,109 In-kind contributions-note 1 13,505 0 0 13,505 Interest income 365 0 0 365 Program services 193 0 0 193 a; Fees 44,108 0 0 44,108 t Cn Total Revenue and Support 739,624 12,500 0 752,124 c w Net Assets Released from Restrictions Restrictions Satisfied by Payments 25,000 (25,000) 0 0 E W Total Revenue and Support 764,624 (12,500) 0 752,124 0 N EXPENSES-notes 1 and 5 n Program services N Community Based Homework Center 25,125 0 0 25,125 0 Emergency Cold Weather Shelter 92,514 0 0 92,514 3 Food Pantry 43,217 0 0 43,217 Supportive Housing 185,194 0 0 185,194 c Transportation 40,370 0 0 40,370 0 0 Supporting services Management and general 323,571 0 0 323,571 0 LO Fund raising 2,947 0 0 2,947 v Total Expenses 712,938 0 0 712,938 m Change in Net Assets Before r Non-Operating Activity 51,686 (12,500) 0 39,186 N 0 0. NON-OPERATING ACTIVITY 0 L Administration income 18,860 0 0 18,860 a Rental income-note 9 60,000 0 0 60,000 5; J Depreciation expense for rental facility- v notes 1 and 9 ( 38,926) 0 0 ( 38,926) Interest expense for rental facility-note 7 ( 84,750) 0 0 ( 84,750) a� Total Non-Operating Activity ( 44,816) 0 0 ( 44,816) ca CHANGE IN NET ASSETS 6,870 (12,500) 0 ( 5,630) Q NET ASSETS, December 31,2012-note 6 161,673 25,000 0 186,673 NET ASSETS, December 31, 2013 -note 6 $ 168.543 $ 2 5 $0 $ 181.043 See the accompanying independent auditor's report and notes. O r r (D t() O000MM0 'TU) h � O01")00 CA r Cb 6 Cl) h b Cl) O ON CItItN O Cf3 0) .0 00 M � r d N d_� a N 0) 00 (d M r [(� r M M 'qY N 00 (A h 00 CDi Q U) F- CO M N r r r N LO CLO N m O � � O a a� c p r O (ObOOOOMOOoor oOCO h M O O N O O O M N N O �- O h U r- r r- Cl) d N N h ('7 O O 00 r CA r r 00 r M c r r M C EFy � ar (� C i tU>_ cr OD OOOOObN0O0N00 (o0 N 0 (N 110 .0 r h m to O It if) r ti d Vi d 3 O N N h N U a r r r C Q) y O O N (9 W h to OOONOOrOOO _ OO (QO r CO � E O O � O �Y COO m N N (Np i � � C W W Cl) Q O C p r N O r r r (7 I O N (U to II^^ (6 N N r r VI T � LL O (fl U N OZ�wN L, u� 0 (L Cl m w N Z .2 O 2 _ J O Z Q U L L h r CA OOOOOOOOOct (OC� OOOO h h Q Z C N N (f7 h 1� (n (O 0) b N � O V Q) C7 t ± (O cf O O M �' CO �t r N N u7 'lS NU mr MN 0 Nrtl) Ln 7 O Z 'C E b9 C w Q. V- 1L C a) O U. W LO J 0. ~ Q�! (00 O OOOh OOOb0000 (� OOMO M N (!? U V O W �- j O M N (f) CO M M tf) O N j Cp Q) +J O) O O d N M r h t} C T E-. Z d N (U C to N h r M M Z _w r c� E o r N c�. 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N LO Oa N o � Cl) C r Q' Q) N F- M N o O zQ »- - OM M rN0NCOt() (» rnOD (DLgoC) (� o 00 M ~ Q Z 0 c ro r- t- (0 co 0) r` O O t- r �- I� Lf1 M (S 0 00 r p Z3 W (7 0 o Q1 � c'M (O rn (D t- ()CA LO r CO 0 0 CO 0 N (O M N = w P d E 0 V-: N r N 4 t5-47 r-: � U)I� M O (U N 3 F' 0 13 a) 0 NM LO Nr rrrCl) r r r -0 - O Z M C } OU. 'a M ro a) O I- u- W >, LO U a 0 L ro d L A E. Z g m ° (a Ln L CL LJ ` (D U Q LL N N c o CL c v a� 0 a� o ro Lf) aci llI y r U Q (s3 c uDi o (n ° a) c v 0 z c Q a) Q 0 t C0 v W (n X ro Pc (n w a) Q c c L c .J -C 5 0) m L a Z c c c m o ai Cu cu in U ro (n E 0 z 0 0 0 X U m e ° c c L Ny — � 0 c (u c d. c (u 3 ° -1 p c cv o o c •� C) (n ro x .o (n p IL Cu Q v Q? °' > H co 0 N N c O N N L1_ (n U H 0 aro ro ) o c m a�'ir 'a �' a; 0 O c U c) LLLL -122OamofU) - I- D > p S.F.g 8 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) STATEMENT OF CASH FLOWS For the Year Ended December 31,2013 CASH FLOWS PROVIDED BY OPERATING ACTIVITIES Change in net assets $( 5,630) ADJUSTMENTS TO RECONCILE CHANGE IN NET ASSETS TO NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES Depreciation $ 77,800 (Increase)/Decrease from Changes in Accounts receivable 3,977 P i Grants receivable 12,500 Employee advances ( 300) Prepaid expenses ( 3,066) Deposits 59 Cn Increase/(Decrease)from Changes in Accounts payable-trade ( 1,774) Accrued payroll and related liabilities 429 a� a� Total Adjustments 89.625 w Net Cash Flows Provided By Operating Activities 83,995 N LO CASH FLOWS USED FOR INVESTING ACTIVITIES Purchases of fixed assets (12,801) N 0 3 CASH FLOWS PROVIDED BY FINANCING ACTIVITIES F— Accrued interest payable 71,464 Payments on long-term debt ( 4.231) 0 0 tr Net Cash Flows Provided By Financing Activities 67,233 c Ln NET INCREASE IN CASH AND CASH EQUIVALENTS 138,427 0 CASH AND CASH EQUIVALENTS, December 31, 2012 65,913 r CASH AND CASH EQUIVALENTS, December 31, 2013 $ 204.340 N 0 SUPPLEMENTAL DISCLOSURES FOR CASH FLOWS INFORMATION o a Cash Paid During the Period for Interest $2$264 J U Cash Paid During the Period for Income Taxes $ v c NON-CASH TRANSACTIONS s Accrued interest converted to term loan principal $90,129 U ,129 Q Q See the accompanying independent auditor's report and notes. 5.F.g 9 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31,2013 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Activities Central City Lutheran Mission (the "Organization") was founded in 1996 as a non-profit organization and is a member of the Evangelical Lutheran Church in America. The Organization is dedicated to building a community of partners assisting people on the margins of society, L empowering people with health, hope, dignity, and life changing opportunities. Through 0 experiential learning, relationship building, and a safe nurturing environment, the Organization a; seeks to empower the community, develop leaders, promote community literacy, transform economic conditions, and improve health and safety. To facilitate this mission, the Organization provides healing,encouragement,food and housing to a community in need. c The Organization's principle programs focus in the areas of housing, health care, spiritual and a) educational programs. These programs are developed to emphasize community leadership, empowerment through education and organizing and service to others. w cc Date of Managements Review N Subsequent events were evaluated through January 13, 2015, which is the date the financial c statements were available to be issued. N 0 3 Basis of Accounting ~ c The Organization follows standards of accounting and financial reporting presented for non-profit ' organizations. The financial statements of the Organization have been prepared on the accrual W basis of accounting. Revenues are recognized when earned and expenses when materials or c services are received, and accordingly, reflect all significant accounts receivable, accounts LO payable and other liabilities. !3. Basis of Presentation T_ Financial statement presentation is in accordance with the Financial Accounting Standards Board N ("FASB") Accounting Standards Codification ("ASC") 958, Not-for-Profit Entities. Under FASB 0a ASC 958, the Organization is required to report information regarding its financial position and o activities according to three classes of net assets: unrestricted net assets, temporarily restricted a- net assets, and permanently restricted net assets. Accordingly, the Organization's net assets E have been grouped into the following classes: U U Unrestricted net assets - Unrestricted net assets are neither permanently nor temporarily restricted by donor-imposed stipulations and include revenue from fees, certain investment income, and all unrestricted gifts, grants, and contributions. Unrestricted amounts are those currently available at the discretion of the Organization's Board for use in its operations. w Temporarily restricted net assets - Temporarily restricted net assets account for unspent Q contributions or grants that are restricted by the donor as to use for specific purposes or during specific time periods. Permanently restricted net assets - Net assets subject to donor-imposed stipulations that they be maintained permanently by the Organization. Donors of these assets generally permit the use of all or part of investment earnings for operating or specific purposes. See the accompanying independent auditor's report. n..,.�,..a n... 9 A A 10 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31,2013 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Cash and Cash Equivalents I For purposes of reporting cash flows, the Organization considers all highly liquid investments with an initial maturity of three months or less to be cash equivalents. Y c� L Accounts Receivable L Q� Accounts receivable consisted predominantly of the recognition of program revenue from local m and state public entities, private foundations, individuals and businesses and are considered by management to be fully collectable. Therefore, no allowance for doubtful accounts has been established. _ a� a� Grants Receivable m E Grants receivable consisted of the recognition of grants received from the San Bernardino City W Unified School District. As of December 31, 2013 the unpaid awarded grant was $12,500. An c allowance for bad debt has not been recorded since management considers grants receivable LO fully collectible. 0 N Fixed Assets 0 3 The Organization follows the practice of capitalizing all significant expenditures for equipment = acquired in excess of$100. Assets acquired are recorded at cost or the fair market value at date o of donation, if donated and depreciated using the straight-line method over the estimated useful lives of the assets. The cost of equipment retired or otherwise disposed of and the accumulated depreciation thereon are eliminated from the asset and related accumulated depreciation LO accounts, and the resulting difference, after giving effect to any proceeds from sales, is v recognized as gain or loss on the sale of assets. Maintenance and repairs are charged to ILO expense as incurred. Replacements and improvements, which extend the life of an asset, are capitalized. The estimated useful live for significant equipment category is as follows: o a 0 Classification Estimated Useful Lives a` Automobiles 5-10 years J Buildings 39 years Computer equipment 3-5 years Furniture and fixtures 5-7 years Improvements 40 years E c� For the year ended December 31, 2013, the Organization incurred depreciation expense of w $77,800, of which $38,874 is included in functional expenses and $38,926 is included in non- a operating activity section of the statement of activity. See the accompanying independent auditor's report. 0­1­4-4. 0- 4AG 5.F.g 11 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) NOTES TO THE FINANCIAL_STATEMENTS For the Year Ended December 31,2013 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Long-Lived Assets The Organization accounts for long-lived asset impairments under ASC 360, "Property, Plant, and Equipment." ASC 360 requires a three-step approach for recognizing and measuring the impairment of assets to be held and used. The Organization recognizes impairment losses on long-lived assets used in operations when indicators of impairment are present and the �`ry undiscounted cash flows estimated to be generated by those assets are less than the assets' carrying amounts. The impairment loss is measured by comparing the fair value of the asset to its carrying amount. Fair value is estimated based on discounted future cash flows. Assets to be s sold must be stated at the lower of the assets' carrying amount or fair value and depreciation is >, no longer recognized. The Organization recognized an impairment of a building in the year U ended December 31, 2012. As of December 31,2013,the Organization does not believe there is further impairment on any of its assets. E Revenue Recognition w cD Contributions received are recorded as increases in unrestricted, temporarily restricted, or (N permanently restricted net assets, depending on the existence and/or nature of any donor "' T restrictions. In accordance with FASB ASC 958-605, Not-for-Profit Entities - Revenue Co N Recognition, revenue from grants, awards, and sponsorships is includable as earned in the year 3 in which the grant, award, or sponsorship is awarded. Grants, contributions, and accounts received are recorded at their estimated fair values on the = date of receipt or upon satisfaction of any grantor or donor conditions and are reflected as grants W and contributions in the accompanying financial statements. All grants, contributions, and accounts are considered to be available for unrestricted use unless specifically restricted by the ,G grantor or donor. Amounts received that are designated for future periods or restricted by the v donor for specific purposes are reported as temporarily or permanently restricted support that '" increases those net asset classes. However, if a restriction is fulfilled in the same time period in which the contribution is received, the Organization reports the support as unrestricted. In-Kind Contributions N 0 0- The Organization records a value for donated services for which require a special skill. 0 a` The fair value of in-kind contributions is included as revenue and expenses in the statement of V activities. The fair value of in-kind contributions for the year ended December 31, 2013,was: V PROFESSIONAL FEES $ 3 505 E ca a See the accompanying independent auditor's report. 12 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31,2013 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Functional Expenses The costs of providing various programs and other activities have been summarized on a functional basis in the financial statements. Accordingly, certain costs have been allocated +, among the programs and supporting services benefited. A description of the various categories R of functional expenses is noted as follows: a� Program Services generally include goods and services distributed to beneficiaries to fulfill the purpose of the Organization. The Organization's programs include the following: Cn • The Community Based Homework Center provides after school activities for the children of the surrounding community. rn L • The Emergency Cold Weather Shelter is provided within the Organization's mission during E the winter months. The program provides overnight accommodations for the homeless. W • The Food Pantry provides daily nutritional lunch to the surrounding community. c`°V T • The Supportive Housing Program provides transitional and permanent housing for the N surrounding community in need, specifically targeting adult males with HIV/AIDS. 3 • The Transportation Program provides community Transportation for medical, social service, � employment, and employment-related activities. This program is funded by Valley Transportation Services. ° Supporting Activities are all activities of the Organization other than program services, and Q Ln includes the following: • Management and General activities include general oversight, business management, r general record keeping, budgeting, finance and other management and administrative activities. Ta N a • Fund Raising activities include publicizing and conducting fund-raising campaigns, o maintaining donor mailing lists, conducting special fund-raising events, preparing and a distributing activities involved in the solicitation of contributions from individuals, and 0- companies. U U Income Taxes u c m The Organization is a non-profit organization exempt from federal and state income taxes under E 501(c)(3) of the Internal Revenue Code and California Revenue and Taxation Code Section 23701 d. Income from normal operations is exempt from tax except for unrelated business income which is taxable to the Organization. For the year ended December 31, 2013, the Organization did not have any unrelated business income. L See the accompanying independent auditor's report. Dor4nt Dn 4A7 5.F.g 13 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) MOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31,2013 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Uncertain Tax Positions The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the ca tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the year ended December 31,2013. CD E The Organization's Forms 990, Return of Organization Exempt from Income Tax remain subject w to examinations for federal income tax purposes for the 2010 through 2013 tax years, and for `r° state purposes for the 2009 through 2013 tax years. N Lo T Advertising and Marketing N 0 Advertising and marketing costs are expensed as incurred, when appropriate. For the year ended December 31,2013 the Organization incurred$50 in advertising and marketing expense. a c 0 Use of Estimates 0 The preparation of financial statements in conformity with United States generally accepted a LO accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and �- liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Accordingly, actual results could differ from those �n estimates. Fair Value of Financial Instruments 0 0. 0 ASC 825, "Financial instruments," requires disclosure of fair value information about financial a instruments when it is practicable to estimate that value. As of December 31, 2013, the carrying amount of the Organization's cash, accounts receivable, accounts payable and accrued v expenses approximates their estimated fair values because related interest rates offered to the to Organization approximate current offered rates. Y c m NOTE 2-CONCENTRATIONS. RISKS AND UNCERTAINTIES E The Organization believes it is not exposed to any significant credit risk on cash. The Organization maintains a bank account which, at times, may exceed the Federal Deposit Q insurance Corporation's (FDIC) limit of$250,000. The Organization has not exceeded the FDIC insured limit as of December 31, 2013. The Organization has not experienced any losses as a result of such balances. Revenue from the Department of Housing and Urban Development represents 14.9% of total revenue for the year ended December 31,2013. As of December 31, 2013, 22.8% and 28.8% of the Organization's outstanding accounts receivable were from contracts from the City of San Bernardino and the Department of Housing and Urban Development, respectively. See the accompanying independent auditor's report. 1.4 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31,2013 NOTE 3-GRANTS RECEIVABLE Grants receivable from the San Bernardino City Unified School District - Community Based Homework Center are expected to be collected within one year of the reporting date. As of December 31, 2013 grants receivable totaled$12,500. NOTE 4-FIXED ASSETS 'Ln V Fixed assets, as of December 31, 2013 consisted of: r Automobiles $ 85,817 N Buildings 2,479,196 Computer equipment 25,072 Furniture and fixtures 29,496 Improvements 30,101 CD Land 279,992 E 2,929,674 w Less:Accumulated depreciation 796,820 t0 Accumulated impairment 56,024 c°,� T NET FIXED ASSETS $2,078,830 C14 0 NOTE 5-CONTRIBUTIONS AND GRANTS 3 F The major elements in the recognition of revenue for the year ended December 31, 2013 are delineated as follows: 0 D: CONTRIBUTIONS CD Corporations $ 86,244 Individuals 97,468 Other non-profits 38,794 to Total Contributions $222,506 GRANTS C- City of San Bernardino Emergency Solutions 35,965 0 City of San Bernardino Community 0. Development Block 7,500 v County of San Bernardino Emergency Solutions 67,700 v Emergency Food and Shelter Program 27,934 Housing Opportunity for Persons with AIDS 34,792 Omnitrans 34,602 E Pacifica Synod 97,840 U San Bernardino City Unified School District 25,000 U.S. Department of Housing and Urban Development 111,901 a Valley Transportation Services 26,104 Total Grants 469,338 TOTAL CONTRIBUTIONS AND GRANTS $691,844 See the accompanying independent auditor's report. D-1—+ Dry 4A0 15 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31,2013 NOTE 6-TEMPORARILY RESTRICTED NET ASSETS The Organization is participating in a grant program with the San Bernardino City Unified School District - Community Based Homework Center. An after school program is ran by the Organization in order to provide ESL classes and various other activities to the surrounding community's children. L Incurred Temporarily Temporarily C7 Grant Total Cost to Restricted Restricted m Grant Name Year Grant Date 2013 2012 Community Based vy Homework Center 2012 $25,000 $ 0 $ 0 $25,000 Community Based Homework Center 2013 $25,000 $ 12,500 $ 12,500 $ 0 m As of December 31,2013,the temporarily restricted net assets were composed of the following: w 2013 2012 0 Unexpended Community Based Homework Center $ 2 500 $25.000 LO T CD NOTE 7-NOTES PAYABLE N 0 ,a At December 31, 2013 notes payable consisted of the following: Principal 0 0 Principal at and Interest Annual Balance Payment Interest Sheet Date Amount Rate Due Date Security LO Mission Investment April 1, Selected m Fund of the ELCA $ 1,300,657 $9,949 6.50% 2024 Building r Mission Investment January 1, Selected Fund of the ELCA 339,927 1,928 6.00% 2025 Assets 0. 1,640,584 0 Less: Current CL portion 4,436 M U NON-CURRENT V PORTION $ 1.636.148 (D The Organization has contracted with Mission Investment Fund of the Evangelical Lutheran Church in America ("MIF") to finance the construction of a building to support the medical cc services activity in the amount of$1,368,502. As of December 31,2013, the outstanding balance Q was $1,300,657. The terms of the MIF contract includes a start date of March 31, 2003 and a maturity date of April 1, 2024. The interest rate of the loan was 6.50% for all of 2013, but is considered variable, with no ceiling or floor limits. This credit facility is collateralized by the medical building. The Organization is not servicing this liability. Accrued interest as of December 31, 2013 totaled $564,943 of which, $62,975 was incurred in the current year. Interest expense for the year ended December 31, 2013 totaled$84,750. I See the accompanying independent auditor's report. 16 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2013 NOTE 7-NOTES PAYABLE(continued) Additionally, MIF has provided a $250,945 loan to retire two loans with 151 Centennial Bank totaling $195,000. The terms of the MIF contract includes a start date of February 1, 2006 and a maturity date of January 1, 2025, at an annual interest rate of 6.00%, and is secured with selected assets of the Organization. The unpaid balance as of this balance sheet date is $249,798. The Organization is not servicing this liability. Accrued interest as of December 31, L 2013 totaled $90,129 of which, $8,488 was incurred in the current year. Interest expense for the year ended December 31, 2013 totaled $14,978. MIF restructured this loan on September 4, w 2014. See Note 10 for more details. N At December 31, 2013 the annual principal payments on MIF loans for the next five years is as follows: _ w a� Year Amount 2014 $ 4,436 W 2015 17,051 co 2016 17,768 N 2017 18,515 LO 2018 19,294 c Thereafter 1,563,520 0 3 TOTAL $1&4D15" �— NOTE 8-COMMITMENTS AND CONTINGENCIES 0 0 o_ Operating Leases o LO The Organization leases a multi-use copier that is classified as operating leases. The total remaining operating lease payments under non-cancelable operating leases are as follows: cc T LO Year Amount 2014 $ 1,584 y 2015 1,584 00 2016 1,584 0 2017 1,584 a. Thereafter 660 U TOTAL $6.996 v C The Organization is subject to claims and contingencies related to lawsuits and other matters a) arising from the normal course of business. Management believes the liabilities associated with such claims and contingencies, if any, is not likely to have material adverse effect on the financial Y position or results of the Organization. Q NOTE 9-RENTAL INCOME The Organization leases a building to support medical services to H Street Clinic and Desert Aids project on a month to month basis. Total rental income for the year ended December 31, 2013 totaled $60,000, depreciation in the amount of$38,926 for this building is presented as Ar part of other expenses. See the accompanying independent auditor's report, S.F.g 17 CENTRAL CITY LUTHERAN MISSION (A NON-PROFIT ORGANIZATION) NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31,2013 NOTE 10-SUBSEQUENT EVENTS On September 4, 2014, MIF restructured the loan with a principal outstanding balance of $249,798 at December 31, 2013. MIF included the outstanding accrued interest of$95,112 at September 3, 2014 as part of the principal. The principal amount for this restructured loan was $342,971 as of September 4, 2014. This credit facility is payable in 15 years at a monthly payment of $2,558 including interest, calculated at an annual interest rate of 4.125% 5YR P ARM. Interest rate will be adjusted every fifth year. ? L Lutheran Social Services "LSS", an independent not-for-profit entity and the board of directors a, of the Organization are pursuing a merger of the Organization into LSS. All programs would Cn continue to be provided by the Organization. The target date for consideration of implementation is March 15, 2015. 1= w 0 N LO T CD N O 3 c 0 o! 0 LO It R W O a- 0 i a J U U E z U fC a See the accompanying independent auditor's report. D�r4c+Pn 4�{7 CO. Certified Public Accountants _ rC /L^ V L LUTHERAN SOCIAL SERVICES OF SOUTHERN N CALIFORNIA AND >, LUTHERAN SOCIAL SERVICES FOUNDATION OF _ SOUTHERN CALIFORNIA rn L Consolidated Financial Statements m E June 30,2013 w (With summarized financial information for 2012 Together With Independent Auditors'Report N in T N O 3 F 0 0 v to v- Lh r to O 0- O L- a. J U U w _ O E s U R r a 5.F.g LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION TABLE OF CONTENTS PAGE(S) r INDEPENDENT AUDITORS'REPORT 1 -2 `►° t9 CONSOLIDATED FINANCIAL STATEMENTS m t Consolidated Statements of Financial Position 3 Cl) Consolidated Statements of Activities and Changes in Net Assets 4 0 L Consolidated Statements of Functional Expenses 5 E Uj to Consolidated Statements of Cash Flows 6 c N LO Consolidated Analysis of Net Assets 7 c N Notes to Consolidated Financial Statements 8-13 0 3 SUPPLEMENTARY INFORMATION 0 Schedule of Expenditures of Federal Awards 14 0 LO Note to Schedule of Expenditures of Federal Awards 15 Schedule of Findings and Questioned Costs 16 T T Summary Schedule of Prior Audit Findings and Recommendations 17 Fu N O O. INDEPENDENT AUDITORS'REPORT ON INTERNAL CONTROL OVER FINANCIAL o REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF a FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 18-19 U U INDEPENDENT AUDITORS'REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE;AND REPORT E ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY OMB 0 CIRCULAR A-133 20-21 d Packet P. 35A '70 zuehls, tegaspi & Company If—+ o. 350 So.Figueroa Street,Suite 437 Los Angeles,California 90071 Certified Public Accountants Tel:213-972-4033 Fax: 213-972-4034 INDEPENDENT AUDITORS' REPORT To the Board of Directors of Lutheran Social Services of Southern California and Lutheran Social Services Foundation of Southern California Orange,California c Report on Financial Statements L We have audited the accompanying consolidated financial statements of Lutheran Social Services of Southern California (the "Agency") and Lutheran Social Services Foundation of Southern California (the 'Foundation"), which comprise the consolidated statements of financial position as of June 30, 2013, and the related consolidated statements of activities and changes in net assets, functional expenses and cash flows for the year then ended, and the related notes to the financial statements. a� L Management's Responsibility for the Financial Statements E w Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with accounting principles generally accepted in the United States of America; N this includes the design, implementation, and maintenance of internal control relevant to the preparation o and fair presentation of consolidated financial statements that are free from material misstatement, N whether due to fraud or error. o 3 Auditors' Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our 0 audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing o LO Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial �- statements are free from material misstatement. t° LO An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditors' judgment, o including the assessment of the risks of material misstatement of the consolidated financial statements, p whether due to fraud or error. In making those risk assessments, the auditor considers internal control L relevant to the Agency's and Foundation's preparation and fair presentation of the consolidated financial °- statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Agency's and Foundation's internal control. v Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. E We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for y our audit opinion. a Opinion In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of Lutheran Social Services of Southern California and Lutheran Social Services Foundation of Southern California as of June 30, 2013, and the changes in its 0 net assets, functional expenses and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. PnrL-n+ Pei '11;9 co. Other Matters Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements as a whole. The Schedule of Expenditures of Federal Awards and Schedule of Findings and Questioned Costs, as required by Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations are presented for purposes of additional analysis and are not a required part of the consolidated financial statements. Such informations are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the consolidated financial statements. The informations have been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such informations directly to the underlying accounting L and other records used to prepare the consolidated financial statements or to the consolidated financial °' statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal cn Awards and Schedule of Findings and Questioned Costs are fairly stated, in all material respects, in relation to the consolidated financial statements as a whole. ar L Other Reporting Required by Government Auditing Standards °? E w In accordance with Government Auditing Standards, we have also issued our report dated January 17, 2014 on our consideration of the Agency's internal control over financial reporting and on our tests of its N compliance with certain provisions of laws, regulations, contracts, and grant agreements and other n matters.The purpose of that report is to describe the scope of our testing of internal control over financial N reporting and compliance and the results of that testing, and not to provide an opinion on internal control 0 over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Agency's internal control over financial reporting and compliance. 0 LO Los Angeles, California T January 17,2014 L, T U1 O Q 0 L a J U U c m E t v R r Q 2 co rn O (D m h 1) (0 N 00 cD N N N CO V) In M 00 00 N M 00 N V In (0 N OI M M N O 0) O N N h N 00 V 'ct M h oc (D cl m 00 ai r to O tri 1000 r 0) M 00 N CD 0) N M h O h O o N w m WO (0 m O r (D (n U) N V �D CD N 00 r r In r M N M 4 Cu N (n N �- CV M r N` N (A r N r -It 1() tq 1» V) 1 I 1 1 [ 1 1 1 1 f::� ^ I 1 1 ^ f7: 1 ( f h N O N N N N N N C�1 a rn rn m 0) 0) rn rn o 0 0 0 0 0 0 c ao 00 W ro au ao m w NU1 (9 69 (fl /I0L� C O h 1 1 1 6) O In 7 V' h aOa 1 pp O Ifl O d (OD In r (NO N V l0 i6 ~ C cc O M (D N M N N (0 N (n h 4 (0 00 L (A OI 0) N 00 r (0Op CO f- ttpo ai 'Q N Cii0 h ((N.V� (0 d c 4 Obi t- l0 O N (D M C. M m to 4 � O N N (D � 0 N N r y r M r N r N M N LL V) (H to M T N ' N h h 00 O h U) N (A h 10 0') N O (D N N (O h N 0) LO w h h (0 h M In (0 N 4 h O> N N In 00 M U) M 1� N w 'C M O 00 N U1 M (0 (Y O (0 O� CI V 0� 01 CA M C h M rn aG 00 (n M 0i N h t0 0) CO (17 O h O 'COD, N O N O O N (D 0) M N 0) M O m O r N (D N M �- ZJl t--. 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C C C 01 G — C O @ C O L E R c � ' 00 w w y v E a . 0) 0 ro m E °i O .j -iU ¢ (swat- ¢ mwwtL c c cgoaK V) F- F- t- F ❑ G LL U LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA and LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA CONSOLIDATED STATEMENTS OF CASH FLOWS Year Ended June 30,2013 With summarized financial Information for 2012) 2013 Agency Foundation Total 2012 CASH FLOWS FROM OPERATING ACTIVITIES Change in net assets $ (152,006) $ (16,447) $ (168,453) $ 755,713 Adjustments to reconcile change In net assets to = net cash provided by(used in)operating activities Donated materials and supplies - - - (4,000) Depreciation 28,789 19,796 48,585 44,768 Bad debts 54,084 - 54,084 182,334 = d t Net realized and unrealized(gain)foss on investments (80,685) (66,712) (147,397) 15,946 fA A L) Changes in operating assets and liabilities: C (Increase)decrease in contracts receivable 47,636 47,636 728 4 (Increase)decrease in other receivable (181,582) (181,582) (772,398) (increase)decrease in prepaid expenses 8,744 - 8,744 (20,680) E Increase(decrease)in accounts payable 48,377 174,593 222,970 778,982 W Increase(decrease)In accrued expenses 34,396 - 34,396 5,392 Increase(decrease)In deferred liability (3,251) (2,384) (5,635) 4,768 N L0 NET CASH PROVIDED BY(USED IN) r OPERATING ACTIVITIES (195,498) 108,846 (86,652) 991,553 C (V O CASH FLOWS FROM INVESTING ACTIVITIES F Purchase of fixed assets (14,429) (14,429) (31,456) Net proceeds from sales(purchase)of investments 33,338 (64,343) (31,005) (739,718) O NET CASH PROVIDED BY(USED IN) 0' INVESTING ACTIVITIES 18,909 (64,343) (45,434) (771,174) 0 r� CASH FLOW FROM FINANCING ACTIVITIES Mortgage payments (13,258) (32,600) (45,858) (44,315) NET CASH PROVIDED BY(USED IN) FINANCING ACTIVITIES (13,258) (32,600) (45,858) (44,315) r NET INCREASE(DECREASE)IN CASH AND EQUIVALENTS (189,847) 11,903 (177,944) 176,064 O 0. CASH AND EQUIVALENTS AT BEGINNING OF YEAR 427,382 49,760 477,142 301,078 �- L J CASH AND EQUIVALENTS O AT END OF YEAR $ 237,535 $ 61,663 $ 299,198 $ 477,142 U C d SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION U Interest expense $ 13,086 $ 29,336 $ 42,422 $ 52,785 Q See accompanying notes to consolidated financial statements. 6 0-1-4 Dn 4Rf1 LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA CONSOLIDATED ANALYSIS OF NET ASSETS Year ended June 30,2013 (With summarized financial information for 2012) 2013 2012 Agency Foundation Total Agency Foundation Total NET ASSETS C Unrestricted net assets $ 652,956 $ 2,090,459 $ 2,743,415 $ 815,957 $ 2,097,751 $ 2,913,700 L i� Temporarily restricted t Pastors Assistance Fund - 115,756 115,756 124,911 124,911 rn Support Programs 0 Big Bear ABET program 5,084 5,084 - - Edgar Fund 772,102 772,102 772,102 - 772,102 HPRP 3,310 3,310 3,310 - 3,310 a) Jeppeson 133,418 133,418 133,418 - 133,418 W LA North 7,545 7,545 7,545 - 7,545 ca LA North(Urban Project) 5,911 - 5,911 - - - c Orange emergency assist 51,300 51,300 51,300 - 51,300 N San Diego community 129,161 129,161 129,161 - 129,161 u7 Van Nuys Childrens Choir 2,500 2,500 2,500 - 2,500 N Ventura emergency assist 10,146 10,146 10,146 - 10,146 0 Weingart 13,500 - 13,500 13,500 - 13,500 H Total Temporarily restricted 1,133,977 115,756 1,249,733 1,122,982 124,911 1,247,893 -a c TOTAL NET ASSETS $ 1,786,933 $ 2,206,215 $ 3,993,148 $ 1,938,939 $ 2,222,662 $ 4,161,601 0 0 fY 0 LO 0 0 0- 0 L a J U U c a� t v m 4 See accompanying notes to consolidated financial statements 7 LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2013 NOTE I: NATURE OF ORGANIZATION The consolidated financial statements include the accounts of the Lutheran Social Services of Southern California (the"Agency")and Lutheran Social Services Foundation of Southern California('the Foundation").The Foundation is a separate legal entity which was formed to support the Agency. The Agency also operates under the fictitious business name of LSS Community Care Centers in the counties of Los Angeles, Orange, Riverside,San Bernardino, Ventura and San Diego.All five members of the Foundation's Board of Directors are also members of the Board of Directors of the Agency. L The Agency provides a variety of supportive services throughout southern California including emergency assistance, t9 eviction and homeless prevention, food and clothing, utility assistance, senior support, mental health counseling, a case management, academic support, employment services, programs for the developmentally disabled, and transitional living programs and housing. N a The Agency, a California nonprofit organization, is a multipurpose voluntary social service organization, which receives revenue and support from various Lutheran organizations, the Foundation and other private and governmental entities. Such support includes, but is not limited to, educating the general public and related Lutheran Church constituencies about services available through the Agency and helping develop, encourage and solicit E ongoing financial support for the Agency. W O NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES N Lo r O a. Basis of Accounting N 0 The accompanying consolidated financial statements of the Agency and the Foundation have been prepared on the accrual basis of accounting in accordance with U.S.generally accepted accounting principles. -0 c b. Basis of Presentation 0 Financial statement presentation follows the requirements of the Financial Accounting Standards Board (FASB)of the c American Institute of Certified Public Accountants in its FASB ASC 958-205-45 (formerly Statement of Financial LO Accounting Standards (SFAS) No. 117, "Financial Statements of Nat-for-Profit Organizations"). Under FASB ASC 958-205-45,the Agency and the Foundation are required to report information regarding the nature and amount of its three classes of net assets: unrestricted,temporarily restricted and permanently restricted net assets.As of June 30, r 2013,neither the Agency nor the Foundation had any assets that were permanently restricted by any donor. Temporarily restricted net assets represent program funds with short-term purpose restrictions. When program funds are expended, they are presented in the statement of functional expenses. In 2013, temporarily restricted assets Q, were$1,133,977 for the Agency and$115,756 for the Foundation. n0`. c. Fund Accountinq 2 J U To ensure the observance of limitations and designations placed on the use of resources by the Board of Directors U (the'Board'), various accounts are maintained in accordance with the principles of fund accounting. Under the fund accounting concept,separate funds are established as needed to achieve a proper segregation and fair presentation y of those resources available for use at the discretion of the governing Board (unrestricted assets) and of those E resources over which the Board has little, if any, discretion as to use because of externally imposed restrictions (temporarily restricted or permanently restricted assets). Q d. Cash and Equivalents Cash and equivalents include all monies in banks and highly liquid investments with maturity dates of less than three months.The carrying value of cash and equivalents approximates fair value because of the short maturities of those financial instruments. 8 Packpt Pn_ 362 LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2013 e. Investments The Agency and the Foundation have adopted FASB ASC 958-320(formerly SFAS No, 124,"Accounting for Certain Investments Held by Not-For-Profit Organizations'). The fair value of these assets is estimated based upon publicly quoted market prices for these or similar investments. Investment income or loss (including gains and losses on investments, interest, and dividends) is included in the statement of activities as increases or decreases in unrestricted net assets unless the income or loss is restricted by donor or law. c� Purchases and sales of securities are recorded on the trade date. Dividend income is recorded based upon the ex- dividend date. Interest income is recorded as earned on an accrual basis. Realized gains and losses are recorded upon disposition of securities, and are computed using the average cost method. °! ar Unrealized gains or losses represent the difference between the adjusted cost and current market values of Cn investments held at the end of the year and are reflected in the accompanying consolidated statements of activities and changes in net assets. a� f. Depreciation,Amortization and Property and Equipment y E Property and equipment are carried at cost or, if donated, at estimated fair value on the date of the gift. Depreciation W is computed using the straight-line method over useful lives of three to ten years for equipment and furniture. Leasehold improvements are amortized on a straight line basis over the shorter of the estimated useful life of the N asset or the related lease term. LO T 0 The Agency and the Foundation capitalizes property and equipment with a cost of over$1,000 and estimated useful N life of 3 years or more. Expenditures or betterments that materially increase asset lives are capitalized. Ordinary 0 repairs and maintenance are charged to operations as incurred. When assets are sold or otherwise disposed of,the costs and related accumulated depreciation are removed from the accounts,and any resulting gain or loss is included -a in operations. c 0 g. Contributions and Revenue Recognition 0 In accordance with FASB ASC 958-605-50 (formerly SFAS no. 116, "Accounting for Contributions Received and `O Contributions Made"), revenues from contributions are recognized pursuant to the terns specified by the donor. Contributions are recognized at the earlier of the date receipt of funds or the date of a formal, unconditional pledge U0 from known donors, �n T Unconditional contributions are measured at fair value when received or promised and reported as unrestricted, temporarily restricted, or permanently restricted support depending on the existence and/or nature of any donor o restrictions, including inherent time restrictions. When a time restriction ends or a purpose restriction is accomplished, o CL temporarily restricted net assets are reclassified to unrestricted and reported in the statement of activities as net assets released from restrictions. Donor restricted contributions whose restrictions are met in the same reporting periods are n. reported as unrestricted support. J U h. Donated Materials,Services and Equipment C) Y Materials and Eauipment. Donations of materials and equipment are recorded at their estimated fair value on the date of the donation.Such donations are reported as unrestricted support unless the donor has restricted the donated E materials and equipment to a specific purpose. Materials and equipment donated with explicit restrictions regarding their use are reported as restricted support. For 2013,the Agency did not receive any donated equipment. CU a Services. Under FASB ASC 956-605-50(formerly Statement of Financial Accounting Standards No. 116,Accounting for Contributions Received and Contributions Made), donated services are recognized if the services received create or enhance nonfinancial assets or require specialized skills that are provided by individuals possessing those skills and would typically need to be purchased if not provided by donation. For 2013, the Agency did not receive any donated services. 9 LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA ilk NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2013 I. Functional Expenses The cost of providing the Agency's and the Foundation's programs and other activities has been summarized on a functional basis in the statement of functional expenses. Accordingly, certain costs have been allocated to various program and supporting services. j. Income Taxes The Agency and the Foundation are nonprofit corporations, under section 501(c)(3) of the Internal Revenue Cade and related California law. The Agency is classified as a public charity as described under sections 509(a)(1)and 170(b)(1)(A)(i)as an integrated auxiliary of a Church. It is an affiliated social ministry organization included in a group Q ruling issued to the Evangelical Lutheran Church in America(the"Church") located in Chicago, Illinois, and has been granted a group exemption number.The Agency has not filed federal and state exempt organization tax returns since Cn its inception. The taxing authorities have not challenged the Agency's tax position and is not expected to do so in the future absent materially changed circumstances. r ai The Agency's and the Foundation's revenues are derived primarily from investment income, contributions and other fundraising activities and are not subject to federal or state income taxes. The Agency and the Foundation do not pay any material excise taxes nor do they earn any unrelated business income. Therefore, no provision for taxes W was made. 0 The Foundation adopted the provisions of FASB interpretation No.48(FIN 48),Accounting for Uncertainty in Income LO Taxes— an interpretation of FASB Statement No. 109. FIN 48 addresses the accounting for uncertainty in income c taxes recognized in an enterprise's financial statements and prescribes a threshold of more likely than not for c14 recognition of tax benefits of uncertain tax positions taken or expected to be taken in a tax return. FIN 48 also 0 provides related guidance on measurement, derecognition, classification, interest and penalties and disclosure.The F adoption of FIN 48 did not have a material impact on the Foundation's financial position,results of operations,or cash �3 flows. 0 Generally accepted accounting principles provides accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that o all of the positions taken by the Foundation in its federal and state exempt organization tax returns are more likely LO than not to be sustained upon examination. The Foundation's returns for years ended June 30,2010,2011 and 2012 are subject to examination by federal and state taxing authorities,generally for three years after they are filed, o k. Use of Estimates r The preparation of the consolidated financial statements in conformity with accounting principles generally accepted o in the United States of America requires management to make estimates and assumptions that affect certain reported 0_ amounts and disclosures.Accordingly,actual results may differ from these estimates. 0 a- 1. Risk Concentration J The Agency derived over 61%of its revenues from the federal government. While each federal program individually U may not pose a threat of a severe impact, the group concentration on the federal government as a whole might reasonably make the Agency vulnerable to financial risk in the event such federal funding is materially decreased. y E t NOTE 3: INVESTMENTS r Q Marketable Securities The Foundation accounts for investments in marketable securities under FASB ASC 958-320 (formerly SFAS No.124, "Accounting for Certain Investments Held by Not-for-Profit Organizations'). In accordance with FASB ASC 958-320, investments in equity securities with readily determinable fair values and all investments in debt securities are reported at fair value with realized and unrealized gains and losses included in the statement of activities. 10 Packat P. 3Bd S.F.g LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2013 Investments consist primarily of mutual funds and corporate equities as follows: Cumulative Unrealized 2013 Fair Gain (Loss) OriQlnal Cost Market Value on Investment Agency(held by Foundation): Equities $ 615,708 $ 630,496 $ 14,788 Mutual Funds Equities 114,174 128,114 13,940 C7 Mutual Funds Fixed Income 198,187 196,849 (1,338) y Sub-Total $ 928,069 $ 955,459 $ 27,390 Foundation: >+ U Equities $ 298,994 $ 304,533 $ 5,539 Mutual Funds Equities 318,556 387,671 69,115 Mutual Funds Fixed Income 593,514 592,810 (704) Sub-Total $ 1,211,064 $ 1,285,014 $ 73,950 W Total $ 2,139,133 $ 2,240,473 $ 101,340 c N LO r Investment income(loss)at June 30,2013 is comprised of the following: o N Thrivent Union Banc Total Dividends $ 43,967 $ 17 $ 43,984 c Capital gains 6,135 128 6,263 0 Net realized gains 109,313 - 109,313 0� Net unrealized gain 37,906 178 38,084 0 Total 197,321 323 197,644 Less investment advisory fees - ) ( 35,327) ( 35,327 Net $ 161,994 $ 323 $ 162,317 r Fair Value Measurements N 0 The Foundation follows FASB ASC 820-10-50(formerly SFAS No. 157, 'Fair Value Measurements"), for its financial a instruments measured at fair value on a recurring basis. FASB ASC 820-10-50 provides a framework for measuring 0 fair value under generally accepted accounting principles, expands disclosures about fair value measurements, and a establishes a fair value hierarchy that requires an entirety to maximize the use of observable inputs and minimize the 2 use of unobservable inputs when measuring fair value. V The fair value hierarchy can be summarized as follows: c CD Level 1 Fair value determined based on quoted prices in active markets for identical assets or liabilities. Level 2 Fair value determined using significant observable inputs, generally either quoted prices in active ca markets for similar assets or liabilities or quoted prices in markets that are not active. Q Level 3 Fair value determined using significant unobservable inputs, such as pricing models, discounted cash flows or similar techniques. 11 LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2013 The Agency and Foundation's financial instruments measured at fair value on a recurring basis are summarized below: Fair Value Fair Value at Financial Instrument Hierarchy June 30,2013 Cash and money market funds Level 1 $ 299,198 Investment Level 1 $ 2,240,473 = C7 L Q NOTE 4: MORTGAGE PAYABLE m Current Long-Term Total e7 a Agency: 4.125%payable to Mission Investment Fund, secured by real estate, principal and interest payable $1,876 monthly,matures December,2022 $ 12,837 $ 231,506 $ 244,343 Foundation: w 4.625%payable to Mission Investment Fund, secured by real estate, principal and interest payable N $5,161 monthly, matures December,2026 34,090 583,367 617.457 LO T- Consolidated total at June 30,2013 $ 46.927 $ 814,873 $ 861 800 N .. N O 3 H NOTE 5: COMMITMENT -a c Office Lease 0 The Agency has entered into a lease agreement for the Apple Valley office. 0 Future minimum lease payments are as follows: `O 2014 $ 4,800 2015 4,800 $ 5,421 'n T11 Equipment Lease 0 The Agency has entered into lease agreements for certain equipment. 0 Future minimum lease payments are as follows: a 2014 $ 4,662 � 2015 759 U U $ 5,421 c a� NOTE 6: UNITED WAY Following is a summary of United Way contributions received for the June 30,2013: Q Unrestricted United Way, Los Angeles $ 5,319 United Way,San Diego 4,364 United Way,Orange County 5,932 United Way, Inland Valley 5,605 United Way,Ventura County 25,512 Total $ 46,732 12 LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2013 NOTE 7: RELATED PARTY TRANSACTIONS By virtue of its Articles of Incorporation, most cash and other assets held by the Foundation are dedicated to various endowment funds.The contributions and funds once received are therefore temporarily restricted and the Foundation is responsible for holding, investing and managing the funds and assets until such time as they are appropriated for use for their intended purposes. The Foundation's Board of Directors has the responsibility and authority to designate and grant a portion or all of the annual earnings to the Agency or to acquire assets which must be dedicated to Agency programs and services. For the year ended June 30 2013,the Foundation donated$38,377 to the Agency to assist them in carrying out their programs. L The Agency billed the Foundation a monthly management fee of$4,196 for handling the day to day operations of the Foundation,for the year ended June 30,2013,the total amount billed by the Foundation was$50,352. W The Agency also rents space from the Foundation.The space is rented at fair market value based upon what the rent would be if rented from an unrelated party. Agency rent expense for the year ended June 30, 2013 amounted to r- $72,600. In 2013, the f=oundation paid the spouse of the Foundation President an amount totaling $722 for repairs and E maintenance in one of the properties of the Foundation. w In September 2009, the Board of the Foundation approved a line of credit for the Agency to use during seasonal N periods when cash flow is low or if needed. As of June 30, 2013, the Agency had a zero balance payable to the LO Foundation. r 0 N O NOTE 8: PENSION PLAN Effective January 1, 1996, the Agency adopted a defined contribution pension plan under IRC 403(b) for all employees with one year of service and a minimum schedule of one thousand (1,000) hours per year. Upon 0 becoming an eligible participant in the Lutheran Social Services of Southern California Tax Deferred Annuity Plan (the 'Plan'), the Agency will make required contributions equal to 3%of the employees' compensation.Additionally, o the employees can, at their option, invest an additional 5% of their salary and the Agency will match an additional Uj contribution of 1%. to Total cost for the Plan charged to expense amounted to$62,432 for the year ended June 30,2013. NOTE 9: SUBSEQUENT EVENT c a In accordance with ASC 855, subsequent events through January 17, 2014, the date of these financial statements, o were evaluated. There were no material subsequent events that required recognition or additional disclosure in these 0- financial statements. U U c m E t v c� Y a 13 n__I__a M. oc-7 ''Lnn V L SUPPLEMENTARY INFORMATION N U _ d L d E W to O N Lo T O N O 3 c O 0 to T" Lh T N O CL O L a J U U r _ m E t m a 5.F.g SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA FOR PERIOD ENDED JUNE 30,2013 FEDERAL AGENCY OR FEDERAL GRANTOR/PASSED-THROUGH CFDA PASSED-THROUGH FEDERAL GRANTOR/PROGRAM TITLE NUMBER NUMBER EXPENDITURES Federal Emergency Management Agency(FEMA) Passed through United Way of America: Ventura County(EFSP Phase 30) 97.024 N/A $ 23,599 Riverside County(EFSP Phase 30) 97.024 NIA 73,013 Riverside County(EFSP Phase 30) 97.024 NIA 64,179 c cis 160,791 U.S. Department of Housing and Urban Development(HUD) Passed through City of Moreno Valley Amelia's Light TLP(CDBG) 14.218 NIA 15,767 Homeless Prevention&Rapid Re-Housing Program(HPRP) 14.257 N/A 3,310 = Passed through City of Riverside Genesis TLP(CDBG) 14.218 N/A 4,000 E w Passed through County of Riverside Department of Public Social Services m H.U.D.-Supportive Housing Program 14.235 CA0668B9D081003 68,335 N H.U.D.-Supportive Housing Program 14.235 CA0668B9D081104 120,648 4 T Passed through City of Santee N Caring Neighbors(CDBG) 14.218 NIA 10,000 0 Passed through City of Santa Clarita ~ Emergency Assistance--Homeless Services(CDBG) 14.218 12-00236 33,400 c Emergency Assistance--Eviction Prevention(CDBG) 14.218 12-00237 16,700 0 fY Passed through City of Thousand Oaks Emergency Assistance(CDBG) 14.218 9899-2012 20,192 LO T_ 292,352 7T US Department of Education T TRIO-Talent Search 84.044 P044A111110 31,862 T TRIO-Talent Search 84.044 P044A111110 166,753 TRIO-Upward Bound 84.047 P047A120787 138,629 337,244 0 L Department of Health and Human Services d M Passed through LA County DPSS via Los Angeles Homeless Services Authority J Emergency Shelter Services Program(TANF) 93.558 2012DPSS02 302,626 U Passed through County of San Bernardino c GMH(Medical Assistance Program) 93.778 08-585 76,231 a) E EPSDT(Medical Assistance Program) 93.778 08-809 76,862 WRAP-EPSDT(Medical Assistance Program) 93.778 11-360 56,556 :a ABET/FSP(Medical Assistance Program) 93.778 08-585 7,910 Q TBS(Medical Assistance Program) 93.778 11-354 83,665 Success First(Medical Assistance Program) 93.778 11-360 65,913 669,763 Corporation For National and Community Services CNCS(Federal Senior Companion Program) 94.016 09SCPCA004 52,890 CNCS(Federal Senior Companion Program) 94.016 12SCPCA008 140,173 193,063 TOTAL $ 1,653,213 14 D-1—f Dn RRU SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA FOR PERIOD ENDED JUNE 30,2013 NOTE TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS NOTE A-BASIS OF PRESENTATION The Schedule of Expenditures of Federal Awards includes the federal grant activity of Lutheran Social Services of Southern California and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. m m v7 c m as m w 0 N LO T 0 N O F3- C 7 O Q. O r to T r.. O Q O L a 2 J U U c m E U cC Q 15 LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR PERIOD ENDED JUNE 30,2013 Section I- Summary of Auditors' Results Financial Statements Type of auditors'report issued: unqualified Internal control over financial reporting: • Material weakness(es)identified? yes x no • Reportable condition(s)identified that are not considered to be material weaknesses? yes x none reported Noncompliance material to financial statements noted? yes x no a� Federal Awards cn Internal control over major programs: -� • Material weakness(es)identified? yes x no • Reportable condition(s)identified that are not considered to be material °' weaknesses? yes x no w Type of auditors'report issued on compliance for major programs: unqualified N Any audit findings disclosed that are required u_ 0 to be reported in accordance with section N 510(a)of Circular A-133? yes x no 0 3 H Dollar threshold used to distinguish between Type A and � Type B programs: $300,000 0 W Auditee qualified as low-risk auditee? x yes no c LO Identification of Malor Programs: Type A and Type B CFDA Numbers or T Passed-through Numbers Name of Federal Program or Cluster LO 93.558 U.S.Department of Public Social Services-Emergency Shelter Services Program(TANF) 0 0 84.044 U.S.Department of Education-TRIO-Talent Search o- J 84.047 U.S. Department of Education-TRIO-Upward Bound V c Section 11-Financial Statements Findings There are no findings required to be reported in accordance with Generally Accepted Government Auditing Standards. a Section III-Federal award Findings and Questioned Costs There are neither findings nor questioned costs for Federal awards as defined in OMB Circular A-133. 0 16 LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS AND RECOMMENDATIONS YEAR ENDED JUNE 30,2013 Recommendation Status/Explanation There were no prior audit findings or recommendations. V L d V _ d L W r 0 N LO T- O N O 0 3 I- c O 0 m T T- T R O Q. O L CL G J U U _ d E t U 10 R Q 17 zuehls, regaspi & Company co. 350 S.Figueroa Street,Suite 437 Los Angeles,California 90071 Certified Nublic Accountants Tel:213-972-4033 Fax: 213-972-4034 INDEPENDENT AUDITORS'REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors of Lutheran Social Services of Southern California: ca Orange,California m We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States,the financial statements of Lutheran Social Services �% of Southern California (the 'Agency"), which comprise the statement of financial position as of June 30, 2013, and the related statements of activities and changes in net assets, functional expenses and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated January 17,2014. w Internal Control Over Financial Reporting o N In planning and performing our audit of the financial statements, we considered the Agency's internal LO T control over financial reporting (internal control) to determine the audit procedures that are appropriate in N the circumstances for the purpose of expressing our opinions on the financial statements, but not for the O purpose of expressing an opinion on the effectiveness of the Agency's intemal control. Accordingly,we do t3: not express an opinion on the effectiveness of the Agency's internal control. c A deficiency in internal control exists when the design or operation of a control does not allow management 0 or employees, in the normal course of performing their assigned functions,to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Agency's LO financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a to material weakness,yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this 6 section and was not designed to identify all deficiencies in internal control that might be material o weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any o deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses a may exist that have not been identified. J Compliance and Other Matters As part of obtaining reasonable assurance about whether the Agency's financial statements are free from 4) material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, _ contracts, and grant agreements, noncompliance with which could have a direct and material effect on the 0 determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not and objective of our audit, and accordingly, we do not express such an opinion. The Q results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 18 Z CO. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Agency's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Agency's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. We also noted certain inconsequential matters that we reported to management of the Agency in a separate c letter dated January 17,2014. This report is intended solely for the information and use of the Agency's Board of Directors and a; managements federal awarding agencies and passed-through entities and is not intended to be, and 0) should not be used by anyone other than the specified parties. U) C v a� /,, �. , � W 0 Los Angeles,California LO January 17,2014 r 0 N O C 7 O 0 LO T T L6 T N O Q. O L a J U U C 4) E U tC a+ Q 19 S.F.g zuehls, Legaspi & Company Z— co. 350 South Figueroa Street,Suite 437 Los Angeles,California 90071 Certified Public Accountants Tel:213-972-4033 Fox: 213-972-4034 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY OMB CIRCULAR A-133 To the Board of Directors of Lutheran Social Services of Southern California: c Orange,California L Report on Compliance for Each Major Federal Program N We have audited Lutheran Social Services of Southern California's (the "Agency's) compliance with the types >, of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 = Compliance Supplement that could have a direct and material effect on each of the Agency's major federal programs for the year ended June 30, 2013. The Agency's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. E W Management's Responsibility c N Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants n T applicable to its federal programs. c N O Auditors' Responsibility Our responsibility is to express an opinion on compliance for each of the Agency's major federal programs c based on our audit of the types of compliance requirements referred to above. We conducted our audit of c compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller c General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes r examining, on a test basis, evidence about the Agency's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. N We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal o program. However, our audit does not provide a legal determination of the Agency's compliance. o Opinion on Each Major Federal Program U In our opinion, the Agency complied, in all material respects, with the types of compliance requirements V referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30,2013. E Report on Internal Control Over Compliance Y Management of the Agency is responsible for establishing and maintaining effective internal control over Q compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance,we considered the Agency's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Agency's internal control over compliance. 20 5.F.g zo. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions,to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance,yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. c m The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of the testing based on the requirements of OMB Circular A- E 133. Accordingly,this report is not suitable for any other purpose. W ca Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 N LO We have audited the financial statements of the Agency as of and for the year ended June 30,2013,and have c issued our report thereon dated January 17, 2014, which contained an unmodified opinion on those financial N w statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional H analysis as required by OMB Circular A-133 and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying o accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records LO used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditure of federal awards is fairly stated in all material respects in relation to the `r° financial statements as a whole. Ta 0 CL d'"7 L Los Angeles,California January 17,2014 U Y c m E v a 21 ZAT L� To- Certified Public Accountants Y tLR V L N d LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA L Consolidated Financial Statements June 30,2014 w (With summarized financial information for 2013 Together With Independent Auditors'Report N LO 0 N O E- C O O LO r O T T N O Q O L cL C J U U c E s U cv w a 5.F.g LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION TABLE OF CONTENTS PAGE(S) c INDEPENDENT AUDITORS' REPORT 1 -2 L CONSOLIDATED FINANCIAL STATEMENTS y m Consolidated Statements of Financial Position 3 N c Consolidated Statements of Activities and Changes in Net Assets 4 L Consolidated Statements of Functional Expenses 5 w Consolidated Statements of Cash Flows 6 0 N Consolidated Analysis of Net Assets 7 0 N Notes to Consolidated Financial Statements 8- 14 0 3 SUPPLEMENTARY INFORMATION 0 Schedule of Expenditures of Federal Awards 15 0 LO Note to Schedule of Expenditures of Federal Awards 16 0 Schedule of Findings and Questioned Costs 17 r Summary Schedule of Prior Audit Findings and Recommendations 18 E 0 INDEPENDENT AUDITORS'REPORT ON INTERNAL CONTROL OVER 0- FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS n- BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN J ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 19-20 V U INDEPENDENT AUDITORS'REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER E COMPLIANCE;AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY OMB CIRCULAR A-133 21 -22 r Q Zuehis, Legaspi & Company 4co. . 350 So.Figueroa Street Suite 437 Los Angeles,California 90071 Certified Public Accountants Tel:213-972-4033 Fax: 213-972-4034 INDEPENDENT AUDITORS' REPORT To the Board of Directors of Lutheran Social Services of Southern California and Lutheran Social Services Foundation of Southern California Orange, California c Report on Financial Statements C7 We have audited the accompanying consolidated financial statements of Lutheran Social Services of Southern California (the "Agency") and Lutheran Social Services Foundation of Southern California (the "Foundation'), which comprise the consolidated statements of financial position as of June 30, 2014, and the related consolidated statements of activities and changes in net assets, functional expenses and cash flows for the year then ended, and the related notes to the financial statements. a� Management's Responsibility for the Financial Statements E w Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with accounting principles generally accepted in the United States of America; N this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, N whether due to fraud or error. o Auditors' Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our 0 audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing o Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial -- statements are free from material misstatement. C° An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in r the consolidated financial statements. The procedures selected depend on the auditors' judgment, N including the assessment of the risks of material misstatement of the consolidated financial statements, Q whether due to fraud or error. In making those risk assessments, the auditor considers internal control C L relevant to the Agency's and Foundation's preparation and fair presentation of the consolidated financial °- statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Agency's and Foundation's internal control. v Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by m management, as well as evaluating the overall presentation of the consolidated financial statements. E We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Q Opinion In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of Lutheran Social Services of Southern California and Lutheran Social Services Foundation of Southern California as of June 30, 2014, and the changes in its net assets, functional expenses and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. 1 4,0- Other Matters Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements as a whole. The Schedule of Expenditures of Federal Awards and Schedule of Findings and Questioned Costs, as required by Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations are presented for purposes of additional analysis and are not a required part of the consolidated financial statements. Such informations are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the consolidated financial statements. The informations have been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such informations directly to the underlying accounting L and other records used to prepare the consolidated financial statements or to the consolidated financial °3 statements themselves, and other additional procedures in accordance with auditing standards generally (D accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal N Awards and Schedule of Findings and Questioned Costs are fairly stated, in all material respects, in c relation to the consolidated financial statements as a whole. a� Other Reporting Required by Government Auditing Standards E w In accordance with Government Auditing Standards, we have also issued our report dated March 23, C° 2015 on our consideration of the Agency's internal control over financial reporting and on our tests of its N compliance with certain provisions of laws, regulations, contracts, and grant agreements and other n matters. The purpose of that report is to describe the scope of our testing of internal control over financial a reporting and compliance and the results of that testing, and not to provide an opinion on internal control o over financial reporting or on compliance. That report is an integral part of an audit performed in �r accordance with Government Auditing Standards in considering the Agency's internal control over financial reporting and compliance. O Report on Summarized Comparative Information 0 We have previously audited the Agency and Foundation's 2013 financial statements, and we expressed "' an unmodified audit opinion on those audited financial statements in our report dated January 17, 2014. In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2013 is consistent, in all material respects, with the audited financial statements from which it LO has been derived. 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O w = W Off) O m M 00 m ' m (D m ( ' M V M co 0) 0 0 CO ' CO 0) m m O n n M m O M to O n to aa O (D to (D LL O K '� CO (D (D N V M q tD co O M M 0o V m (D M rn N V V J N Di (O Oi (O O co r N(0 (() (O N cV r- •(�V CO CO () to 0 u, w 7 al N V N o V V M N N cV- ao l6 ON) W („� ZO () U � (( M M r LLI Q V o F N (D D z co c4 N O rn o m G N O N m M O O (D 0) m O 00 (O O 2 0 C j 0) V M m m m m 00 M O 40 a0 CO M CV I� M m a0 ND m mi t0 N (o nov omco0ri rn (D V LL 0 IL O LL O C `O E � 0) (D 0 Om) V ti) r r M m N m M V O O O o W 40 E > 0 (� N N Q U U w _ M W A Wawa '= v Q Q VS M O N (D a y N N O V) O O w 3 t m w v (o t y N v v N (a o _ N r- `O aro � � yy " � N H r C 3 N O7 in U C O co w w O w to a� = a - v v E > j 0 a .. 0) 6 E m o a m o E a 3 -0 :W' �' E ° aC m o o m m o 0 J .JU ¢ wwQ. ¢ m0wwLL cSS � Oaw (nI- F- I- 1- o G ci U LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA and LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA CONSOLIDATED STATEMENTS OF CASH FLOWS Year Ended June 30,2014 (With summarized financial Information for 2013) 2014 2013 Agency Foundation Total Total CASH FLOWS FROM OPERATING ACTIVITIES Change in net assets $ (182,169) $ (87,435) $ (269,604) $ (168,453) Adjustments to reconcile change in net assets to net cash provided by(used in)operating activities R Donated materials,equipment and services - (93,967) - - 0 Depreciation 37,010 22,508 59,518 48,585 L- Bad debts 46,371 - 46,371 54,084 Net realized and unrealized gain on Investments (38,385) (87,316) (125,701) (147,397) V) Changes in operating assets and liabilities: V (Increase)decrease in contracts receivable (576,565) (576,565) 47,636 r- (Increase)decrease in other receivable 12,741 12,741 (181,582) (increase)decrease in prepaid expenses (19,878) (4,072) (23,950) 8,744 y Increase(decrease)In accounts payable 81,891 40,189 122,080 222,970 E Increase(decrease)in accrued expenses 43,899 - 43,899 34,396 W Increase(decrease)in deferred liability 1,109,371 (2,384) 1,106,987 (5,635) 0 NET CASH PROVIDED BY(USED IN) N L0 OPERATING ACTIVITIES 514,286 (212,477) 395,776 (86,652) C N CASH FLOWS FROM INVESTING ACTIVITIES 0 Purchase of fixed assets (61,304) (204,300) (265,604) (14,429) I- Net proceeds from sales(purchase)of investments 518,590 518,590 (31,005) .a C NET CASH PROVIDED BY(USED IN) INVESTING ACTIVITIES (61,304) 314,290 252,986 (45,434) CASH FLOW FROM FINANCING ACTIVITIES LO Mortgage payments,net of loan proceeds 237,696 (34,095) 203,601 (45,858) NET CASH PROVIDED BY(USED IN) cG FINANCING ACTIVITIES 237,696 (34,095) 203,601 (45,858) r NET INCREASE(DECREASE)IN ct3 CASH AND EQUIVALENTS 690,678 67,718 852,363 (177,944) 0 0. CASH AND EQUIVALENTS 0 AT BEGINNING OF YEAR 237,535 61,663 299,198 477,142 a CASH AND EQUIVALENTS J U AT END OF YEAR $ 928,213 $ 129,381 $ 1,151,561 $ 299,198 (� C d SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION E t Interest paid $ 17,459 $ 27,841 $ 45,300 $ 42,422 Y Donated supplies and services $ 2,500 $ 93,967 $ 96,467 $ Q See accompanying notes to consolidated financial statements. 6 low LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA CONSOLIDATED ANALYSIS OF NET ASSETS Year ended June 30,2014 (With summarized financial Information for 2013) 2014 2013 Agency Foundation Total Agency Foundation Total NET ASSETS +. cts Unrestricted net assets $ 681,798 $ 1,980,632 2,662,430 $ 652,956 $ 2,090,459 $ 2,743,415 Lry L Temporarily restricted M Pastors Assistance Fund - 138,148 138,148 - 115,756 115,756 u7 Support Programs Avanti 117,880 - 117,880 - - - m Big Bear ABET program - - - 5,084 5,084 Edgar Fund 641,497 - 641,497 772,102 - 772,102 W Long Beach 8,320 - 8,320 - - W HPRP - - 3,310 - 3,310 m Jeppesen - - - 133,418 - 133,418 r" 0 LA North(Yarolaysky) 4,047 - 4,047 7,545 - 7,545 N LA North(Circles) 29,510 - 29,510 - - - `n T LA North(Van Nuys fire) 32,318 - 32318 - - - N LA North(Regional Food Bank) 3,786 - 3,786 - - - O LA North(Urban Project) 4,923 - 4,923 5,911 - 5,911 F Orange emergency assist 37,300 _ 37,300 51,300 _ 51,300 Riverside-community services 3 San Diego community 20,221 - 20,221 129,161 - 129,161 O Van Nuys Childrens Choir 2,500 - 2,500 2,500 - 2,500 Ventura emergency assist - - - 10,146 - 10,146 c Ventura(Circles) 20,664 - 20,664 - - - u7 Weingart - - - 13,500 - 13,500 �t Total Temporarily restricted 922,966 138,148 1,061,114 1,133,977 115,756 1,249,733 to T TOTAL NET ASSETS $ 1,604,764 $ 2,118,780 $ 3,723,544 $ 1,786,933 $ 2,206,215 $ 3,993,148 LO N O Q O L a 5 J U U c a� E M U R Q s See accompanying notes to consolidated financial statements 7 LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2014 NOTE t: NATURE OF ORGANIZATION The consolidated financial statements include the accounts of the Lutheran Social Services of Southern California (the"Agency")and Lutheran Social Services Foundation of Southern California(the"Foundation).The Foundation is a separate legal entity which was formed to support the Agency. The Agency also operates under the fictitious business name of LSS Community Care Centers in the counties of Los Angeles, Orange, Riverside, San Bernardino, Ventura and San Diego. All five members of the Foundation's Board of Directors are also members of the Board of Directors of the Agency. L The Agency provides a variety of supportive services throughout southern California including emergency assistance, L eviction and homeless prevention, food and clothing, utility assistance, senior support, mental health counseling, case management, academic support, employment services, programs for the developmentally disabled, and a� transitional living programs and housing. The Agency, a California nonprofit organization, is a multipurpose voluntary social service organization, which receives revenue and support from various Lutheran organizations, the Foundation and other private and a� governmental entities.Such support includes, but is not limited to, educating the general public and related Lutheran Church constituencies about services available through the Agency and helping develop, encourage and solicit CD CD ongoing financial support for the Agency. w 0 NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES N to T- a. Basis of Accounting c°� 0 The accompanying consolidated financial statements of the Agency and the Foundation have been prepared on the accrual basis of accounting in accordance with U.S.generally accepted accounting principles. c b. Basis of Presentation 0 0 Financial statement presentation follows the requirements of the Financial Accounting Standards Board(FASB)of the c American Institute of Certified Public Accountants in its FASB ASC 958-205-45 (formerly Statement of Financial LO Accounting Standards (SFAS) No. 117, "Financial Statements of Not-for-Profit Organizations'). Under FASB ASC 958-205-45, the Agency and the Foundation are required to report information regarding the nature and amount of its three classes of net assets: unrestricted,temporarily restricted and permanently restricted net assets.As of June 30, 2014, neither the Agency nor the Foundation had any assets that were permanently restricted by any donor. LO Temporarily restricted net assets represent program funds with short-term purpose restrictions. When program funds N are expended, they are presented in the statement of functional expenses. As of June 30, 2014, temporarily 0 restricted net assets were$922,966 for the Agency and$138,148 for the Foundation, o a c. Fund Accountinq 5: J To ensure the observance of limitations and designations placed on the use of resources by the Board of Directors U (the'Board'), various accounts are maintained in accordance with the principles of fund accounting. Under the fund accounting concept,separate funds are established as needed to achieve a proper segregation and fair presentation 0 m of those resources available for use at the discretion of the governing Board (unrestricted assets) and of those E resources over which the Board has little, if any, discretion as to use because of externally imposed restrictions (temporarily restricted or permanently restricted assets). Y d. Cash and Equivalents Q Cash and equivalents include all monies in banks and highly liquid investments with maturity dates of less than three months. The carrying value of cash and equivalents approximates fair value because of the short maturities of those financial instruments. 8 Parkpf Pn 3RR LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 301 2014 e. Investments The Agency and the Foundation have adopted FASB ASC 958-320(formerly SFAS No, 124,"Accounting for Certain Investments Held by Not-Far-Profit Organizations'). The fair value of these assets is estimated based upon publicly quoted market prices for these or similar investments. Investment income or loss (including gains and losses on investments, interest, and dividends) is included in the statement of activities as increases or decreases in unrestricted net assets unless the income or loss is restricted by donor or law. cc Purchases and sales of securities are recorded on the trade date. Dividend income is recorded based upon the ex- dividend date. Interest income is recorded as earned on an accrual basis. Realized gains and losses are recorded upon disposition of securities,and are computed using the average cost method. m a� Unrealized gains or losses represent the difference between the adjusted cost and current market values of Cl) investments held at the end of the year and are reflected in the accompanying consolidated statements of activities and changes in net assets. a� f. Depreciation.Amortization and Property and Equipment E Property and equipment are carried at cost or, if donated, at estimated fair value on the date of the gift. Depreciation W is computed using the straight-line method over useful lives of three to ten years for equipment and furniture. Leasehold improvements are amortized on a straight line basis over the shorter of the estimated useful life of the N asset or the related lease term. in The Agency and the Foundation capitalizes property and equipment with a cost of over$1,000 and estimated useful e°v life of 3 years or more. Expenditures or betterments that materially increase asset lives are capitalized. Ordinary 0 repairs and maintenance are charged to operations as incurred. When assets are sold or otherwise disposed of,the costs and related accumulated depreciation are removed from the accounts,and any resulting gain or loss is included -a in operations. 0 g. Contributions and Revenue Recognition 0 In accordance with FASB ASC 958-605-50 (formerly SFAS no. 116, "Accounting for Contributions Received and `O Contributions Made"), revenues from contributions are recognized pursuant to the terms specified by the donor. �! Contributions are recognized at the earlier of the date receipt of funds or the date of a formal, unconditional pledge from known donors. r Unconditional contributions are measured at fair value when received or promised and reported as unrestricted, temporarily restricted, or permanently restricted support depending on the existence and/or nature of any donor N restrictions, including inherent time restrictions. When a time restriction ends or a purpose restriction is accomplished, a temporarily restricted net assets are reclassified to unrestricted and reported in the statement of activities as net assets 0 L released from restrictions. Donor restricted contributions whose restrictions are met in the same reporting periods are n. reported as unrestricted support. U h. Donated Materials. Equipment and Services U Materials and Equipment. Donations of materials and equipment are recorded at their estimated fair value on the y date of the donation.Such donations are reported as unrestricted support unless the donor has restricted the donated s materials and equipment to a specific purpose. Materials and equipment donated with explicit restrictions regarding their use are reported as restricted support. For 2014,the Foundation received $50,085 of donated materials for the rehabilitation of Genesis building,the Agency received$2,500 of donated equipment. Q Services. Under FASB ASC 958-605-50(formerly Statement of Financial Accounting Standards No. 116,Accounting for Contributions Received and Contributions Made), donated services are recognized if the services received create or enhance nonfinancial assets or require specialized skills that are provided by individuals possessing those skills and would typically need to be purchased if not provided by donation. For 2014, the Foundation received$43,882 of donated services for the rehabilitation of Genesis building,the Agency did not receive any donated services. 9 0�n4n* Dn 4A7 5.F.g LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2014 I. Functional Expenses The cost of providing the Agency's programs and other activities has been summarized on a functional basis in the statement of activities and statement of functional expenses. Expenses that can be identified with a specific program or support service are charged directly to that program or support service. Costs common to multiple functions have been allocated among the various functions benefited. r Management and General expenses include those costs that are not directly identifiable with any specific program, _ but which provide for the overall support and direction of the Agency. l7 j. Income Taxes m The Agency and the Foundation are nonprofit corporations, under section 501(c)(3) of the Internal Revenue Code U) and related California law. The Agency is classified as a public charity as described under sections 509(a)(1) and >% 170(b)(1)(A)(i)as an integrated auxiliary of a Church. It is an affiliated social ministry organization included in a group ruling issued to the Evangelical Lutheran Church in America(the"Church')located in Chicago, Illinois, and has been granted a group exemption number.The Agency has not filed federal and state exempt organization tax returns since its inception. The taxing authorities have not challenged the Agency's tax position and is not expected to do so in the future absent materially changed circumstances. The Agency's and the Foundation's revenues are derived primarily from investment income, contributions and other N fundraising activities and are not subject to federal or state income taxes. The Agency and the Foundation do not N LO pay any material excise taxes nor do they earn any unrelated business income. Therefore, no provision for taxes c was made. N 0 The Foundation adopted the provisions of FASB interpretation No.48(FIN 48),Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No. 109. FIN 48 addresses the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a threshold of more likely than not for = recognition of tax benefits of uncertain tax positions taken or expected to be taken in a tax return. FIN 48 also 0 provides related guidance on measurement, derecognition, classification, interest and penalties and disclosure. The adoption of FIN 48 did not have a material impact on the Foundafion's financial position,results of operations,or cash c Lo flows. Generally accepted accounting principles provides accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that r all of the positions taken by the Foundation in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Foundation's returns for years ended June 30,2011, 2012 and 2013 are subject to examination by federal and state taxing authorities,generally for three years after they are filed. c CL k. Use of Estimates CL The preparation of the consolidated financial statements in conformity with accounting principles generally accepted 2 in the United States of America requires management to make estimates and assumptions that affect certain reported U amounts and disclosures.Accordingly,actual results may differ from these estimates. U _ ar NOTE 3: INVESTMENTS E s U Marketable Securities a The Foundation accounts for investments in marketable securities under FASB ASC 958-320 (formerly SFAS No.124, 'Accounting for Certain Investments Held by Not-for-Profit Organizations"), In accordance with FASB ASC 958-320, investments in equity securities with readily determinable fair values and all investments in debt securities are reported at fair value with realized and unrealized gains and losses included in the statement of activities. 0 10 13.,. 1-6 o... 100 LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2014 NOTE 3: INVESTMENTS(continued) Investments consist primarily of mutual funds and corporate equities as follows: Cumulative Unrealized 2014 Fair Gain(Loss) Original Cost Market Value on Investment Y c Agency(held by Foundation): P� Equities $ 446,490 $ 462,256 $ 15,766 y Mutual Funds Equities 92,100 118,463 26,363 m Mutual Funds Fixed Income 197,208 197,876 668 Cn Sub-Total $ 735,798 $ 778,595 $ 42,797 Foundation Equities $ 181,370 $ 207,971 $ 26,601 a) Mutual Funds Equities 223,818 310,297 86,479 w Mutual Funds Fixed Income 508,524 512,336 3,812 m Sub-Total $ 913,712 $ 1,030,604 $ 116,892 N Total $ 1,649,510 $ 1,809,199 $ 159,689 n 0 N Investment income(loss)at June 30,2014 is comprised of the following: F Thrivent Union Banc Total _ ° Dividends $ 40,089 $ 24 $ 40,113 ° Capital gains 16,168 359 16,527 Net realized gains 67,753 - 67,753 LO Net unrealized gain(loss) 57,996 (48) 57,948 Total 182,006 335 182,341 .. m Less investment advisory fees ( 32,003) - ( 32,003) Net $ 150,003 $ 335 $ 150,338 N O Fair Value Measurements Q. O L The Foundation follows FASB ASC 820-10-50 (formerly SFAS No. 157, "Fair Value Measurements), for its financial Q. Instruments measured at fair value on a recurring basis. FASB ASC 820-10-50 provides a framework for measuring fair value under generally accepted accounting principles, expands disclosures about fair value measurements, and V establishes a fair value hierarchy that requires an entirety to maximize the use of observable inputs and minimize the use of unobservable Inputs when measuring fair value. as The fair value hierarchy can be summarized as follows: _ Level 1 Fair value determined based on quoted prices in active markets for identical assets or liabilities. t° a Level 2 Fair value determined using significant observable inputs, generally either quoted prices in active markets for similar assets or liabilities or quoted prices in markets that are not active. Level 3 Fair value determined using significant unobservable inputs, such as pricing models, discounted cash flows or similar techniques. 11 I 0-1-f Dn '100 I 5.F.g LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2014 NOTE 3: INVESTMENTS(continued) The Agency and Foundation's financial instruments measured at fair value on a recurring basis are summarized below: Fair Value Fair Value at Financial Instrument Hierarchy June 30, 2014 +, Cash and money market funds Level 1 $ 42,620 Investments Level $ 1,809,199 m t NOTE 4: MORTGAGE PAYABLE >4 U Current Long-Term Total W Agency: 4% payable to Lutheran Church Extension Fund, secured by real estate, principal and interest payable w $2,436 monthly,matures September,2033 $ 19,977 $ 372,026 $ 392,003 cc 0 Foundation: 4 LO .625%payable to Mission Investment Fund, r secured by real estate, principal and interest payable N $5,161 monthly,matures December,2026 35,701 547,661 583.362 0 3 Consolidated total at June 30,2014 $ 919.687 S 975 365 ~ c 0 NOTE 5: LONG TERM NOTE PAYABLE 0 LO Current Long-Term Total Agency: 5.5% payable to Lutheran Church Extension Fund, CO $1,093 monthly,matures January,2025 $ 7,922 $ 90,100 $ 98,002 �n r N O NOTE 6: COMMITMENT 0 a Office Lease g J The Agency has entered into a lease agreement for the Apple Valley office. U Future minimum lease payment: c 0 2015 $ 4,800 U r-+ Q The Foundation has entered into an office service agreement on May 14,2014 for an office and parking space.. Future minimum lease payment: 2015 $ 30,360 12 5.F.g LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2014 NOTE 6: COMMITMENT(continued) Equipment Lease The Agency has entered into lease agreements for certain equipment. Future minimum lease payments are as follows: c L 2015 $ 759 C9 L d Y Vehicle Lease a� The Agency has entered into lease agreements for 6 vehicles. Future minimum lease payments are as follows: a� a� L 2015 $ 28,994 2016 24,332 W $ 53,326 0 N LO NOTE 7: UNITED WAY r 0 N Following is a summary of United Way contributions received for the June 30,2014: 3 Unrestricted ~ United Way, Los Angeles $ 16,622 United Way, San Diego 3,318 0 0 United Way, Orange County 3,363 United Way, Inland Valley 3,380 LO United Way,Ventura County 7,267 Total $ 33,950 0 T NOTE 8: RELATED PARTY TRANSACTIONS 7Z- LO By virtue of its Articles of Incorporation, most cash and other assets held by the Foundation are dedicated to various o endowment funds.The contributions and funds once received are therefore temporarily restricted and the Foundation a` is responsible for holding, investing and managing the funds and assets until such time as they are appropriated for use for their intended purposes. The Foundation's Board of Directors has the responsibility and authority to designate and grant a portion or all of the annual earnings to the Agency or to acquire assets which must be dedicated to V Agency programs and services. For the year ended June 30 2014, the Foundation donated $158,485 to the Agency U to assist them in carrying out their programs. Q The Agency billed the Foundation a monthly management fee of$4,796 for handling the day to day operations of the E Foundation,for the year ended June 30,2014,the total amount billed to the Foundation was$57,552. r The Agency also rents space from the Foundation.The space is rented at fair market value based upon what the rent Q would be if rented from an unrelated party. Agency rent expense for the year ended June 30, 2014 amounted to $60,000. In September 2009, the Board of the Foundation approved a line of credit for the Agency to use during seasonal periods when cash flow is low or if needed. For 2014, the Foundation gave the Agency a total loan of$390,000 and the Agency paid the loan back before the end of June 30,2014.As of June 30,2014,the Agency had a zero balance payable to the Foundation. 13 5.F.g LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA AND LUTHERAN SOCIAL SERVICES FOUNDATION OF SOUTHERN CALIFORNIA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30,2014 NOTE 8: PENSION PLAN Effective January 1, 1996, the Agency adopted a defined contribution pension plan under IRC 403(b) for all employees with one year of service and a minimum schedule of one thousand (1,000) hours per year. Upon becoming an eligible participant in the Lutheran Social Services of Southern California Tax Deferred Annuity Plan (the"Plan"), the Agency will make required contributions equal to 3% of the employees' compensation. Additionally, the employees can, at their option, invest an additional 5% of their salary and the Agency will match an additional contribution of 1%. �a L Total cost for the Plan charged to expense amounted to$69,625 for the year ended June 30,2014. Y NOTE 10: RISK CONCENTRATION N The Agency derived over 68% of its revenues from the federal government. While each federal program individually may not pose a threat of a severe impact, the group concentration on the federal government as a whole might reasonably make the Agency vulnerable to financial risk in the event such federal funding is materially decreased. L m E w NOTE 11: SUBSEQUENT EVENT tD 0 In accordance with ASC 855, subsequent events through March 23, 2015, the date of these financial statements, 04 were evaluated. The Agency moved its central office to Pasadena in October 2014 because the Foundation sold its o Orange property. N O There were no material subsequent events that required recognition or additional disclosure in these financial t— statements. c O 0 LO 0 0 W O a O L- C-) V c d E t U tC r Q 14 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA FOR PERIOD ENDED JUNE 30,2014 FEDERAL AGENCY OR FEDERAL GRANTOR/PASSED-THROUGH CFDA PASSED-THROUGH FEDERAL GRANTOR/PROGRAM TITLE NUMBER NUMBER EXPENDITURES Federal Emergency Management Agency(FEMA) Passed through United Way of America: Ventura County(EFSP Phase 31) 97.024 N/A $ 36,751 Riverside County(EFSP Phase 31) 97.024 NIA 62,493 Riverside County(EFSP Phase 31) 97.024 NIA 59,002 158,246 U.S. Department of Housina and Urban Development(HUD) L id Passed through City of Moreno Valley y Amelia's Light TLP(CDBG) 14.218 NIA 16,912 Passed through City of Riverside Genesis TLP(CDBG) 14.218 NIA 4,000 Passed through County of Riverside Department of Public Social Services m Amelia's Light TLP(Supportive Housing Program) 14.235 HO-02546 68,030 tL Amelia's Light TLP(Continuum of Care Program) 14.267 HO-02748 170,178 m Passed through County of Riverside Economic Development Agency N N Amelia's ESG(Emergency Solutions Grant Program) 14.231 6.113-13 15,000 in Amelia's ESG(Emergency Solutions Grant Program) 14.231 6.112-13 15,000 N Passed through City of Santee Caring Neighbors(CDBG) 14.218 N/A 5,587 H Passed through City of Thousand Oaks Emergency Assistance(CDBG) 14.218 9899-2013 19,468 0 Passed through County of Ventura c Homeless 2 Home(CDBG) 14.218 B-13-UC-06-0507-PD11 34,195 LO 348,370 US Department of Education TRIO-Talent Search 84.044 P044AI I I I10 40,756 TRIO-Talent Search 84.044 P044A111110 184,882 i TRIO-Upward Bound 84.047 P047A120787 83,784 0 TRIO-Upward Bound 84.047 P047A120787 236,283 0 0 L 545,705 d Department of Health and Human Services J U Passed through LA County DPSS via Los Angeles Homeless Services Authority U Emergency Shelter Services Program(TANF) 93.558 2013DPSS02 302,111 m Passed through County of San Bernardino E GMH(Medical Assistance Program) 93.778 13-441 164,670 WRAP-EPSDT(Medical Assistance Program) 93.778 11-360 487,425 ABET/FSP(Medical Assistance Program) 93.778 13-572 21,725 Q TBS(Medical Assistance Program) 93.778 11-354 32,796 Success First(Medical Assistance Program) 93.778 11-360 164,308 E I IS 93.778 13-566 11,647 1,184>682 Corporation For National and Community Services CNCS(Federal Senior Companion Program) 94.016 09SCPCA004 46,977 CNCS(Federal Senior Companion Program) 94.016 12SCPCA008 145,765 192,742 TOTAL $ 2,429,745 15 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA FOR PERIOD ENDED JUNE 30,2014 NOTE TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS NOTE A-BASIS OF PRESENTATION The Schedule of Expenditures of Federal Awards includes the federal grant activity of Lutheran Social Services of Southern California and is presented on the accrual basis of accounting.The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. i+ VI V L cCD C W r O N to V_ O N O F C 7 O O Ln r T_ T_ 6 T O a O L c� C J U U r c m E v ca Q 16 5.F.g LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR PERIOD ENDED JUNE 30,2014 Section I- Summary of Auditors'Results Financial Statements Type of auditors'report issued: Unmodified Internal control over financial reporting: • Material weakness(es)identified? yes x no • Reportable condition(s)identified that are not considered to be material " weaknesses? yes x none reported c0a Noncompliance material to financial �`ry statements noted? yes x no r Federal Awards Internal control over major programs: N • Material weakness(es)identified? yes x no • Reportable condition(s)identified w that are not considered to be material weaknesses? yes x no Type of auditors'report issued on compliance w for major programs: Unmodified 0 Any audit findings disclosed that are required N to be reported in accordance with section o 510(a)of Circular A-133? yes x no N 0 Identification of Maior Programs: Type A and Type B F CFDA Numbers or Passed- through Numbers Name of Federal Program or Cluster Q 93.778 Department of Health and Human Services -GMH,WRAP-EPSDT and Success First ° Ln (Medical Assistance Program) 97.024 Federal Emergency Management Agency(FEMA) (O T -Ventura County and Riverside County (EFSP Phase 31) Dollar threshold used to distinguish between Type A and o Type B programs: $300,000 a Auditee qualified as low-risk auditee? x yes no U U Section II-Financial Statements Findings c a� There are no findings required to be reported in accordance with Generally Accepted Government Auditing Standards. Q Section III-Federal award Findings and Questioned Costs There are neither findings nor questioned costs for Federal awards as defined in OMB Circular A-133. 17 S.F.g LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS AND RECOMMENDATIONS YEAR ENDED JUNE 30,2014 Recommendation Status/Explanation There were no prior audit findings or recommendations. c 'Ln V L Y N U C d i O W t0 0 N Lo T 0 N O 'a C O 0! O r d' 0 r r t0 t11 O Q O L C� G J U U ..7 c m t U w Q 18 zuehls, Legaspi & Company co. 350 S.Figueroa Street,Suite 437 Los Angeles,California 90071 Certified Public Accountants Tel:213-972-4033 Fax: 213-972-4034 INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors of r Lutheran Social Services of Southern California: Orange, California P L y We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards N issued by the Comptroller General of the United States, the financial statements of Lutheran Social cis Services of Southern California (the "Agency"), which comprise the statement of financial position as of June 30, 2014, and the related statements of activities and changes in net assets, functional a' expenses and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated March 23, 2015. w Internal Control Over Financial Reporting N LO In planning and performing our audit of the financial statements, we considered the Agency's internal N control over financial reporting (internal control)to determine the audit procedures that are appropriate 0 in the circumstances for the purpose of expressing our opinions on the financial statements, but not for F the purpose of expressing an opinion on the effectiveness of the Agency's internal control. .a Accordingly,we do not express an opinion on the effectiveness of the Agency's internal control. 0 A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or o detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Agency's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency,or a combination of deficiencies, in n internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. o a- Our consideration of internal control was for the limited purpose described in the first paragraph of this a section and was not designed to identify all deficiencies in internal control that might be material a- weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material v weaknesses may exist that have not been identified. v r c d Compliance and Other Matters E U As part of obtaining reasonable assurance about whether the Agency's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, Q regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not and objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 19 co, Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Agency's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Agency's internal control and compliance.Accordingly, this communication is not suitable for any other purpose. Y We also noted certain inconsequential matters that we reported to management of the Agency in a R separate letter dated March 23, 2015. 0 L This report is intended solely for the information and use of the Agency's Board of Directors and management's federal awarding agencies and passed-through entities and is not intended to be, and should not be used by anyone other than the specified parties. N c a� L 0 N Los Angeles, California LO T March 23, 2015 CI N O 3 c O o! 0 LO T LLB r O Q- O L a J U U c E t U ctis a 20 5.F.g ,7uehls, Legaspi & Company Lo. 350 South Figueroa Street,Suite 437 Los Angeles,California 90071 Certified Public Accountants Tel:213-972-4033 Fox: 213-972-4034 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY OMB CIRCULAR A-133 To the Board of Directors of Lutheran Social Services of Southern California: ca Orange, California L r Report on Compliance for Each Major Federal Program We have audited Lutheran Social Services of Southern California's (the "Agency's") compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that could have a direct and material effect on each of the Agency's major federal programs for the year ended June 30, 2014. The Agency's major federal E programs are identified in the summary of auditors' results section of the accompanying schedule of w findings and questioned costs. N Management's Responsibility 'n T C1 Management is responsible for compliance with the requirements of laws, regulations, contracts, and o grants applicable to its federal programs. 3 Auditors' Responsibility 0 Our responsibility is to express an opinion on compliance for each of the Agency's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted CD LO our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards,issued `t by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major N federal program occurred. An audit includes examining, on a test basis, evidence about the Agency's °o, compliance with those requirements and performing such other procedures as we considered necessary o in the circumstances. °- J We believe that our audit provides a reasonable basis for our opinion on compliance for each major v federal program. However, our audit does not provide a legal determination of the Agency's compliance. .. c Opinion on Each Major Federal Program In our opinion, the Agency complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the Q year ended June 30, 2014. Report on Internal Control Over Compliance Management of the Agency is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Agency's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on 21 40. compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Agency's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a cc deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. a� i Our consideration of internal control over compliance was for the limited purpose described in the first E paragraph of this section and was not designed to identify all deficiencies in internal control over w compliance that might be material weaknesses or significant deficiencies. We did not identify any tr° deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. LO 0 The purpose of this report on internal control over compliance is solely to describe the scope of our o testing of internal control over compliance and the results of the testing based on the requirements of F3 OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. c Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 0 We have audited the financial statements of the Agency as of and for the year ended June 30, 2014, and Q LO have issued our report thereon dated March 23, 2015, which contained an unmodified opinion on those T, financial statements. Our audit was conducted for the purpose of forming an opinion on the financial S statements as a whole. The accompanying schedule of expenditures of federal awards is presented for to purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the LO financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. o The information has been subjected to the auditing procedures applied in the audit of the financial a, statements and certain additional procedures, including comparing and reconciling such information a directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditure of federal v awards is fairly stated in all material respects in relation to the financial statements as a whole. u c m E ` 4o NI /J Los Angeles, California March 23, 2015 22 5.F.g 5.Authorizing Resolution ca /Ln V L d cn V C 4) L E iii r 0 N LO r O N O H C C O O LO T- to T L6 r O CL O L a U U C m E t U lC w+ a Page 24 Ce Arad C of Lutheran Mission H o p e H e a I E m p o w e r r RESOLUTION of BOARD OF DIRECTORS OF LUTHERAN SOCIAL SERVICES OF SOUTHERN CALIFORNIA, DBA CCLM - LSS COMMUNITY CARL CENTERS � L d Whereas, this entity has a minimum of four, directorrs who constitute a s quorum for conducting organizational business; the organization cn conducts quarterly board meetings: quarterly financial statements are reviewed by the board; and the executive director and other paid as staff do not serve as voting board members; w Whereas Lutheran Social Services of Southern California, DBA CCLM - LSS Community Care Centers, is a Nonprofit Benefit Corporation, N qualified pursuant to the provisions of Internal Revenue Code Section LO 501 O Whereas LSS•-SC, DBA CCLM, is committed to effectively serving the San � Bernardino community; and 3 c O NOW THEREFORE BE IT RESOLVED AS FOLLOWS: 1. That LSS-SC, DBA CCLM is committed to providing safe, decent and LO affordable housing for persons of very low, low, and moderate-income levels; 2. That the Board of Directors authorizes the submittal of this proposal; T and @ 3. That the Board of Directors voted to authorize Amy Fawcett to execute c any and all documents required by the City of San Bernardino and o perform all acts and do all things necessary to implement grant aL activities. J U I declare under penalty of perjury, under the laws of the State of U California that the foregoing is true and correct. Executed this 22"a day of September, 2015 at San Bernardino, CA E By: s KRISTINE ANDS N, SEC A Y a Signed: y.am� r-._ ,mss _ ,„ a,....rit .. _ rt ` "By the Grace of God,CCLM is a community of hope, healing,and empowerment in the heart of the city." rn c1')/Inr, 6.a. Proof of 501(c)(3)status and b.an up-to-date roster of the applicant's Board of Directors CCLM certifies that the Board of Directors meets the following standards: • A minimum of four directors establishes a quorum for conducting organization business; • Provide for the participation of not less than one homeless individual or formerly homeless individual on the Board of Directors: Tim McColery is a current Board member who is a formerly homeless individual who previously resided in the CCLM Emergency Shelter for homeless men. • The organization conducts quarterly board meetings • Quarterly financial statements are reviewed by the board of directors •The executive director and other paid staff do not serve as voting board members. L d Effective July 1,2015,a merger was approved by the State of CA Attorney General. All CCLM programs can remain in effect with potential for additional collaborations within a regional social services organization already providing mental health services in San Bernardino County. The IRS master list still lists CCLM separately with it's long-term Tax ID, 33-0634580, provided on this application. The LSS-SC Tax ID is 95- 2225798 and CCLM will be under that Tax ID when the transition is completed. E w cm Enclosed is the CCLM Letter of Determination and 501(c)(3)documentation as well as the same c documentation for Lutheran Social Services of Southern California(LSS-SC). N uO 0 Central City Lutheran Mission had a separate Board of directors up into July of 2015, but in August that N O body was superceded locally by a CCLM Advisory Council with 3 representatives of the former CCLM F Board serving on the LSS-SC Board of Directors as a condition of the merger. _ The 3 members of the prior CCLM Board who are now LSS-SC Board members are: ° Rev.Lara Martin, Former CCLM Board President, Ln 1325 Estel Drive, Pomona CA 91768 V 408-710-6039 t° PastorLaraMartin@gmail.com V_ Affiliation:Pastor,Good Shepherd Lutheran Church,Claremont N O O. Timothy McColery, Former Client on CCLM Board ° 436 W 2151,San Bernardino, CA 92405 a 909-522-6906 J v timm @cclm.org v Affiliation: Driver, Peppertree Food Distribution c a� E Rev. David Nagler, Former CCLM CEO,2012-2015 r 4761 Cass St.,San Diego,CA 92109 Q 858-483-2300 pastordave @christpb.org Affiliation: Pastor,Christ Lutheran, Pacific Beach The LSS-SC Board of Directors is also attached. Page 25 Lutheran Fission K H o p e H e a l E m p o w e r LEAD ORGANIZATION FINANCIAL INFORMATION IRS Determination Letter of 501(c)(3)and Letter of Determination Board of Director List and Affiliations In December of 2014,CCLM began exploring a deeper partnership with Lutheran Social Services of Southern California(LSS-SC),contracting for an interim executive director while investigating a potential merger. Effective July 1,2015,a merger was approved by the State of CA Attorney General. All CCLM programs remain in effect with potential for additional collaborations within a regional social services organization already providing mental health services in San Bernardino County. L as d The IRS master list still lists CCLM separately with it's long-term Tax ID,33-0634580, provided on this application. co The LSS-SC Tax ID is 95-2225798 and CCLM will be under that Tax ID when the transition is completed. c d Enclosed is the CCLM Letter of Determination and 501(c)(3)documentation as well as the same documentation for Lutheran Social Services of Southern California(LSS-SC). w m Central City Lutheran Mission had a separate Board of directors up into July of 2015,but in August that body N was superceded by locally by a CCLM Advisory Council with 3 representatives of the former CCLM Board serving L, on the LSS-SC Board of Directors as a condition of the merger. N 0 The 3 members of the prior CCLM Board who are now LSS-SC Board members are: Rev. Lara Martin,Former CCLM Board President, 1325 Este[Drive, Pomona CA 91768 C 408-710-6039 PastorLaraMartin(a@Qmail.com c LO Affiliation: Pastor, Good Shepherd Lutheran Church,Claremont m Timothy McColery,Former Client on CCLM Board 436 W 211t,San Bernardino, CA 92405 909-522-6906 0 timm @ccim.org o Affiliation: Driver, Peppertree Food Distribution a M J Rev.David Nagler, Former CCLM CEO,2012-2015 v 4761 Cass St.,San Diego,CA 92109 858-483-2300 E pastordaveCa@christpb,org Affiliation: Pastor, Christ Lutheran, Pacific Beach a The LSS-SC Board of Directors is also attached. Maria Medina,Area Director By the Grace of God,CCLM is a community of hope, healing, and empowerment in the heart of the city." 1354 N. G Street, San Bernardino, CA 92405 Tel: (909) 381-6921 o Fax: (909) 884-5104 o www.cclm.org n-. wnw Internal Revenuo Service Department of the Treasury internal Revenue Midwest Region 2306 E.Bannister Rd.,Kansas City,Mo,64131 Service Center Kansas City,Missouri Person to Contact: Ms. Martha Ala Evangelical Lutheran Church In America Telephone Number: (816) 926--5401 � 6765 W. Higgins Rd. �- Chicago, Il . 60631 Reterft*to: Entity Control Unit: Y Date: July 13, 1988 co Group Exemption Number: 438b c as a� L E W Dear Officer or Trustee: 0 The four-digit Group Exemption Number (GEN) as shown above has been assigned to your organization. This number is riot to be confused with the nine-digit Employer Identification Number (EIN) previously assigned o to your organization, 3 F Form 990 (Return of Organization Exempt from Income Tax) and in- � structions require each central or anization and its subordinates to 0 show their group exemption number NEN) in Item G of Form 990 in ad- dition to their EIN, o LO Please advise any of your. subordinates that are required to file v an annual information return, Form 990, to place your group exemption number on their return. If'yoli have any questions, please contact the person whose name and telephone number are shown above. 0 CL 0 Thank you for your help in this matter. a` J V U Sincerely yours, 1 t R w Ma ager, Entit ontrol Uni Q i iiiternal Revenue Service Department of the'Treasury D�sirrcl 230 S Dearborn 5;.Gh+r,ago.Illinois 60604 " Evangelical Lutheran Church Person to Contact: In America Peter J. Mazarakos, Jr. 8765 -Nest Higgins Road Telephone Number: Chicago, IL 60631 (312) 886-128 Refer Reply to: EO: 201 :PJM Employer Identification Number: ' 41-1568278 Effective Date of Group o7 Exemption Ruling: January 1 , 1988 m E Date: APR - 5108 0 Ln0 N Dear Applicant: 0 We have considered your application for a group exemption letter o reoognizing your subordinates as exempt from Federal Income Tax F as organizations of the type described in Section 501 (c) (3) of the Internal Revenue Code. c - Our records shows that you were recognized as exempt from Federal Income Tax under Section 501 (e) (3) of the Code. The exemption letter remains in effeot. Base.d. on the Information supplied, we recognize your named. t° subordinates on the list you submitted as exempt from Federal L6 noome Tax 'under Section 5.01 (c) (3) of the Internal Revenue Code. N O Additionally, we have classified the organizations you operate, c supervise, or control , and which are covered by your notification IL L. to us as organizations that are not private foundations because M they are organizations of the type described in Sections U 509(a) (1 ) 509(a) (2) or 509(a) (3) of the Code. v Donors may deduct contributions to you and your subordinates as provided in Section 170 of the Code. Bequests, legacies, E devises, transfers , or gifts to you or for your use are deductible for Federal Estate and Gift Tax purposes if they meet Q the applicable provisions of Sections 2055, 2106 and 2522 of the Code. APR 0 8 1989 - -- . I i -2- i Evangelical Lutheran Church In America c ca You and your subordinates are not required to file Federal income 0 max Returns as long as a tax-exempt eta,-vs is maintained. But under Section 511 of the Code, an organization is subject to tax a on its unrelated business taxable income, if you or your M subordinates are subject to the tax, you must file an income tax T return Form 990-T, Exempt organization Business income Tax Return. W You are not required to file Form 990, Return of organization E Exempt from Income Tax, if you meet the exception in Section W 6033 (a) (2) (A) (1 ) of the Code. Your subordinates are also not c required to file Form 990 if they qualify as churches or N intergrated auxiliaries of churches or otherwise meet the `_ exceptions in Section 1 .6033--2 (g) of the Income Tax Regulations . c N O As of January It 1964 , you and your subordinates are liable for F taxes under the) Federal insurance Contributions Act (social -a security taxes)" on remuneration of $100 or more to each of your � employees during a calendar year . You and your subordinates are 0 not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA) . LO A church or a qualified church-controlled organization as defined in section 3121 (w) ( 3) of the Code however , may elect to exclude to the wages paid to employees (other than for services performed in L6 ?!n unrelated trade or business) from social security taxes. This election must be made by filing Form 8274 by the day before the N date your first quarterly employment tax return would be due o ss under the revised law. if you or your subordinaes make this election, your employees who earn $100 or more during a calendar 0. year become liable for the payment of self-employment tax under section 1402 on the wages that you pay them. once having made U this election, you or your subordinates may not revoke it. For further information regarding this election please contact your c m Rey District Director . E U Ar l4 Q 13-1 ..i Dr. AA7 t -3- Evangelical Lutheran Church In America r: Each year , at least 90 days before the end of your annual f° accounting period, please send the items listed below to the L Internal Revenue Service Center at the address shown below , a3 m t 1 . A statement describing any changes during the year in the cA purpose, character , or method of operation of your subordinatest c d 2. A list showing the names, mailing addresses (including Postal Zip Code) , actual addresses if different, and employer m identificaiton numbers of subordinates that since your previous W report: a. Changed names and addresses; N b. Were deleted from your roster ! or 04 e. Were added to your roster . c N 3. For subordinates to oe added, attach: 0 3 F a. A statement that the information on which your present group exemption letter is based applies to the new subordinates) b. A statement that each has given you written c authorization to add its name to the rosters 'O c. A list of those to which the Service previously issued exemption rulings 'or determination letters) to d . A statement that none of the subordinates is a private foundation as defined in Section 509 (x) of the Code if the, group exemption letC--r covers organizations i described in Section 501 (c) (3) 1 0 e. The street address of subordinates where the mailing p address is a P .O. Box; and a f . The Information required by Revenue Procedure 75-50 , 5; 1975-2 C. B . 587 for each subordinate that is a school J claiming exemption under Section 501 (c) (3) . Also U include any other information necessary to establish that the school is complying with requirements of m Revenue Ruling 71-447 . 1971-2 C. B. 230 . This is the E same information required by Schedule A , Form 1023 , U Application for Recognition of Exemption Under Section Q 501 (c) (3) of the Internal Revenue Code. 5.F.g -4- Evangelical Lutheran Church In America 'Ln V L 4 . If applicable, a statement that your group exemption roster did not change since your previous report. (D The above information should .be sent, "Attentions Entity Cf) Control Unit, " to the following address; 0 Internal Revenue Service Center e aD Kansas City, Missouri 64999 a� E This determination does not apply to any of your subsidiaries W organized and operated in a foreign country, CD 0 N we are enclosing a copy of Revenue Procedure 75-50 , This sets n forth guidelines and recordkeeping requirements for private o schools recognized as exempt from Federal Income Tax under N Section 501 (c) (3) of the Code. You should advise those 3 subordinates that operate schools of the requirement of this ~ procedure. c O The service Center that processes your returns will send you a W Group Exemption Number . You are required to include this number o LO on each Form 990, Return of Organization Exempt from Income Tax and Form 990-T, Exempt Organization Business Income Tax Return. Please advise your subordinates of this requirement and provide ce them with the Group Exemption Number . T The prior group exemption letters of the following subordinates m are superseded: o The American Lutheran Church, Lutheran Church in America, and o Association of Evangelical Lutheran Churches, n. Please notify each of the above subordinates that their exemption U letter is superseded. U r.. Sincerely yours , (D E s R. Wintrode� r . 4 District Director Packat Pn AnQ 11 lit EVANGELICAL LUTHERAN CHURCH IN AMERICA x b 8765 West Higgins Road • Meago,Illinois 60631-4101 • Internet: sec @elea.org y O 0 Telephone: 773.380.2800 or 800.638.3522 • Facsimile: 773.380.2977 � � � N A1.16R1G r C fC 'Ln V Central City Lutheran Mission Y 1354 North 'G' St. San Bernardino, CA 92405 N CERTIFICATION OF FEDERAL INCOME TAX EXEMPTION a� L Evangelical Lutheran Church In America E R Group Exemption!dumber: 9386 w 0 N Central City Lutheran Mission, San Bernardino, California(U.S. federal employer r identification number 33-0634580) is listed on the official roster of social ministry organizations N affiliated with the Evangelical Lutheran Church In America (ELCA). 3 Central City Lutheran Mission as an affiliated entity Is recognized by the ELCA as being included under our Group Exemption Ruling. This inclusion establishes that this entity is exempt from Federal Income Tax under Section 501(c)(3) of the Internal Revenue Code and is �° not a private foundation as defined in Code Section 509(a). The four-digit Group Exemption Number 9386 is the same for the ELCA, its synods, its congregations, and its related entities. LO The nine-digit Employer Identification Number is different for each synod,for each congregation, and for other employing entities. The nine-digit number is used, for example,when federal withholding and Social Security contributions are filed by the employer. The IRS issued the attached Group Exemption Letters (dated April 5, 1988, and July 13, 1988)to the ELCA. In accordance with the terms of the April 5, 1988, letter, entities °Q affiliated with ELCA are exempt from Federal Income Tax under ELCA's Group Exemption o Ruling. °- J U September 22,2005 Very truly yours, m f� Phillip H. Harris Q General Counsel Attachments April 5, 198B,ELCA Group Ruling Recognition July 13, 198B,ELCA GEN Assigned Phillip 11.Harris Laraine Shields David A.Ullrich Gemral Counsel Legal Assistant Associate Genertt counsel 773.3802805 773.380.2401 773350.2101 M--.--, M- AA^ 5.F.g 2012-06-26 22.17 L.S.S. Care Centers 1 >> FAX P 1 ATTACH M A 0 rntemat Rev"U8 Sere; DOp$rtrncritofthe Thmtlury C'?Cl4Mr'ng,OH 45M t9 Date: October 31, 2o02 a: Person to Contact WXY Rudolph 37-f3C M u Corm�ervtoe � � TOU Free TWPhwze Number°: t t SW&W of Spy $=A.K to spa p mm ter � I'M'�.0rMVethrope Ave.,&JW 2.50 Fax Rumbw. w S �•CA 9283'1-5215 513.285.3750 �,,,,. F l don Nwbe , N 95-ZM?" LO OMUP EMMPNon NrJmW. 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Ra fA 0 1 � ° aP t, kn 0 0 0 0 0 0 0 o s e o w y N N N N N N N N N N N �+� tl tl tl q q O tl q tl tl C ti Y7 �r'{LQ r p 77 aw 17 A p `II 'q A z ~ L y L M y y � L jh ^ r rt n N N 6 K' o� I, d� K d� �' 6.� �' 6� xa 6� K' 6� x 6� x' d� W. 63 zVw zuw zVw zVw zVw zVw zVw zVw z z O M Fl O Q( O O A C rr�� �00 NOS F rU F xO'Ov V ,kO'v� yO•�F O O O O L 3v � 3w E 3ww N N E C o ¢ o° tl £ E £ `o 0 E O � U ¢ o u c i o°o � ° °—' �•j v '� 3 � cfl �-1 0 a ���yy N N N N N N N N Co Q u LO CD 67 l" OV T C7 0 V O O O C {.. � a a a � o V3 o � N a 0 0 U CD m N [� rn rn oN+ Naa, LO T - � v U U U C7 { Q d d N pO vi v v vi O 4J CL 15 O c�yr v a 0 0 " ti UU o ((4jj tUtl .7.:1 � r7 � w u7ma. u7mo O O N fC o o o o � a > � RR b a � U O O O O i ro 3 w i 7. Evidence of Funding Source Commitments 1. Mary Ann Brunner 2.County Emergency Solutions Grant —X—General Liability Insurance,Automobile Liability Insurance and Workers Compensation Insurance. Insurance Certificate naming City of San Bernardino Included. ca /Ln V L d .F� d Cn V c L E W T 0 N LO T- o N O 3 F- M c 0 0 LO T co T L6 T N O CL O L CL M J U U w c m E t v co r a Page 26 CFOR COUNTY USE ONLY New FAS Vendor Code Dept. Contr ct Number J1 Chanpe Cancel CENTRAL560 SC.' ECD A SAN BERNARDINO ePro Vendor Number ePro Contract Number COUNTY NIA—federal funding County Department Dept. Orgn. Contractor's License No. Community Development&Housing ECD ECD County Department Contract Representative Telephone Total Contract Amount F A S Dena Fuentes,Director (909)387-4411 $52,000 STANDARD CONTRACT Contract Type evenue M Encumbered 0 Unencumbered D Other: ca If not encumbered or revenue contract type,provide reason; L d Commodity Code Contract Start Date Contract End Date Original Amount Amendment Amount = 95200 07/01/2015 06/30/2016 $52,000 to Fund Dept. Organization Appr. Obj/Rev Source GRCIPROJIJOB No Amount SBD ECD ECD 200 2005 00003007 $52,000 a0i Fund Dept. Organization Appr, Obj/Rev Source GRCIPROJ/JOB No. Amount Fund Dept. Organization Appr. Obj/Rev Source GRC/PROD/JO8 No. Amount W $ o 0 Project Name Estimated Payment Total by Fiscal Year N Emergency Solutions Grant FY Amount I/D FY Amount I/D r (ESG)2015-2016 FY 15-16 Arlinn Plan_ 0 3 1- c THIS CONTRACT is entered into in the State of California by and between the County of San Bernardino, hereinafter called o the County, and Name LO 0 Central City Lutheran Mission hereinafter called CCLM Address It 1 354 North"G"Street co San Bernardino, CA 92405-5045 Lh Telephone Federal ID No.or Social Security No. iC (909)381 -6921 33-0634580 0 CL 0 IT 1S HEREBY AGREED AS FOLLOWS: ti This Contract is made and entered into, by and between the County of San Bernardino, hereinafter referred to as "COUNTY," and Central City Lutheran Mission, a California Non-Profit Benefit Corporation hereinafter referred to as "CONTRACTOR." c W RECITALS WHEREAS, the United States Department of Housing and Urban Development, hereinafter referred to as a "HUD," has granted Emergency Solutions Grant (ESG) Program funds to the COUNTY pursuant to the Homeless Emergency Assistance And Rapid Transition To Housing (HEARTH) "Act";" and, WHEREAS CONTRACTOR is considered to be a sub-recipient, providing services for the COUNTY's Emergency Solutions Grant, Catalogue of Federal Domestic Assistance (CFDA) No. 14.231; and, Auditor-Conlrolledrreasurer/Tax Collector Use Only 0 Contract Database ©FA5 Input Date Keyed By Page 1 of 21 WHEREAS, COUNTY Board of Supervisors approved the 2015-2020 Consolidated Plan and the associated Final Annual Action Plan on May 5, 2015 (Item No. 20), which Incorporates ESG program standards and policies to provide ESG services to individuals and households throughout the County of San Bernardino's service area, and said policies for which are incorporated into this Contract;and WHEREAS, on October 27, 2014, the COUNTY began a competitive process and announced a Notice of w Available Funding (NOFA) to find qualified CONTRACTORS to provide Emergency Solutions Grant services for L multiple years beginning with the 2015-16 ESG Grant Program and eligible for annual renewal of contracts, based 0 on satisfactory performance, until 2020 to coincide with the Consolidated Plan;and WHEREAS, CONTRACTOR was evaluated by a review committee consisting of staff from the Office of Cn Homeless Services (OHS), the Department of Community Development and Housing (CDH), and Land Use Services (LUS), which determined CONTRACTOR to be qualified by reason of experience, preparation, _ organization, staffing and facilities to provide program-eligible emergency services; and, a, L Q WHEREAS, HUD has allocated$538,992 for fiscal year 2015-16, of which $40,424 will be utilized to cover E LU Community Development and Housing Department administrative costs for the program. Along with prior year funds in the amount of $2,932, a total amount of $501,500 is available to allocate to subrecipients as service o providers;and, N T N WHEREAS, COUNTY Community Development and Housing, hereinafter referred to as "CDH," is ° 3 authorized to act on behalf of COUNTY in administering the COUNTY ESG program;and, c NOW, THEREFORE, in consideration of the mutual covenants herein set forth and the mutual benefits to ' be derived therefrom,the parties agree as follows: 1. TERMS OF AGREEMENT LO The grant award amount is $52,000, No more than the amounts specified in the Budget Summary, to attached hereto as Exhibit 1 of 9 may be spent for the separate cost categories specified in the Budget Summary without prior written approval of the COUNTY. The term of this Contract is one (1) year beginning July 1, 2015, and ending June 30, 2016, unless 0 a terminated earlier as provided in Section 14, General Contract Terms. Any extension would be at the sole 0 discretion of the County. a The Community Development and Housing Director may grant time or performance modifications to this v Contract when such modifications: v c a) in aggregate, do not exceed twelve (12) calendar months; E b) are limited to no more than two per fiscal contract year when specifically requested by CONTRACTOR; c) will not change the project goals or scope of services; q d) are in the best interests of the COUNTY and CONTRACTOR in performing the scope of services under this Contract; e) do not alter the amount of compensation under this Contract. 2. SCOPE OF SERVICES CONTRACTOR will provide ESG services to individuals and/or households who are currently experiencing homelessness or who are about to experience homelessness to enable them to maintain their housing. Revised 05/0412015 Page 2 of 21 The Scope of Services under this Contract are described in Exhibit 1 of 9 - BUDGET ALLOCATION AND ACCOMPLISHMENT GOALS , Exhibit 2 of 9 - ESG GENERAL PROGRAM DESCRIPTION, and Exhibit 3 of 9, ESG PROGRAM REOUIREMENTS, along with the use of all other required forms and certifications included in Exhibits 4 through 9. The provision of required beneficiary information to validate that claim reimbursements meet HUD ESG Regulations Is also required. 3. SERVICE AREAS c Eligible beneficiary to be served include homeless individuals and families and persons at-risk of becoming homeless within the County's Community Development Block Grant (CDBG)Consortium. The Consortium service area is comprised of the cities of Adelanto, Barstow, Big Bear Lake, Colton, Grand Terrace, Highland, Loma Linda, Montclair, Needles, Redlands, Twentynine Palms, Yucaipa, Yucca Valley, and the s County's unincorporated areas. N 4. PARTICIPANT REQUIREMENTS a� The following shall be required by CONTRACTOR for individuals who wish to participate in the services to E be provided by CONTRACTOR. Each prospective beneficiary must: w 0 0 N A. Meet HUD program income requirement (30% of Area Median Income or less) and definitions of "homeless" or "at risk of homelessness" pursuant to HUD ESG Regulations pursuant to the N Homeless Emergency Assistance and Rapid Transition to Housing (HEARTH)Act of 2009. o 3 B. Lack sufficient resources immediately available to attain housing stability, have moved frequently due to economic reasons, or require short-term leasing and/or utility assistance to remain in existing housing. 0 C. Participate in a face-to-face initial consultation with a case manager or other authorized LO le- representative who can determine appropriate type of assistance to meet their needs. Contractor may be required to repay CDH or HUD in the event of non-compliance with any applicable law if CDH is required to pay any amount of funds to [IUD as a result of contractor's non-compliance. S. CONTRACTOR REQUIREMENTS N The following shall be required by CONTRACTOR: o a A. Compliance with all applicable federal, state, and local laws, required to execute this contract. CONTRACTOR may be required to repay CDH or HUD in the event of non-compliance with any v applicable law if CDH is required to pay any amount of funds to HUD as a result of U CONTRACTOR'S non-compliance. a� B. Review, understanding, and certification that reimbursement claims submitted to the COUNTY E meet eligible expenses under the Emergency Solutions Grant and HUD requirements. m C, CONTRACTOR attests that by submitting a reimbursement claim to CDH it has completed all due a diligence necessary and verified eligibility of ESG Grant funding. CONTRACTOR may be required to repay CDH or HUD for non-eligible reimbursement claims that may inadvertently be processed by COUNTY. D. CONTRACTOR verifies that reimbursement requests for rental assistance do not exceed Fair Market Rents as defined by HUD, and confirms that rental assistance has been issued directly to a property owner or an agent authorized to act on behalf of a property owner. Revised 05/04/2015 Page 3 of 21 E. Participation and adequate performance in the COUNTY COORDINATED ENTRY SYSTEM or other reporting and data management system when implemented is required, 6, BUDGET SECTION 1 No more than the amounts specified In the Budget Summary may be spent for the separate cost categories specified in the Budget Summary without prior written approval of the COUNTY. i The COUNTY reserves the right to reduce the grant allocation when the COUNTY fiscal monitoring indicates that CONTRACTOR's rate of expenditure will result in unspent funds at the end of the program (D year, Changes In the grant allocation will be done after consultation with CONTRACTOR. Such changes U) shall be incorporated into this Contract by written amendments. c a� Minor Contractor-initlated Budget modifications shall be allowed, but shall be limited to a maximum of two (2) per Contract period as specified under"Terms of Agreement"Section t(b). E W Reimbursement expenses must be incurred prior to June 30, 2016. Contractor will submit a final request `° for reimbursement for the program year no later than July 31, 2016. After July 31, 2016, any balance N remaining in this Contract will be reprogrammed. n T_ 0 5. USE OF FUNDS 0 3 Funds allocated pursuant to this Contract shall be used exclusively for costs included in CONTRACTOR's program budget. Contract funds shall not be used as security or to guarantee payments for any non- program obligations, nor as loans for non-program activities. 0 o: 6. REVENUE DISCLOSURE REQUIREMENT By its execution of this Contract, CONTRACTOR certifies that it has previously filed with CDH, a written statement listing all revenue received, or expected to be received, by CONTRACTOR from federal, state, T_ city or COUNTY sources, or other governmental or private agencies, and applied or expected to offset, in r whole or In part, any of the costs incurred by CONTRACTOR in conducting current or prospective projects or business activities, including, but not necessarily limited to, the project or business activity which is the N 0 subject of this Contract. Such statement shall reflect the name and a description of such project or a business activity, the dollar amount of funding provided, or to be provided, by each and every agency to a each project or business activity, and the full name and address of each such agency. Substantial modifications to such statement shall be submitted, with CONTRACTOR's next, subsequent monthly v reimbursement claim. CONTRACTOR shall make available for Inspection and audit to COUNTY U representatives, upon request, at any time during the duration of this Contract and during a period of five (5) years thereafter, all of its books and records relating to the operation by it of the project or business activity which is the subject of this Contract, funded in whole or in part with governmental monies, whether E or not such monies are received through the COUNTY. All such books and records pertaining to the U project or business activity which is the subject of this Contract shall be maintained by CONTRACTOR at a a location in the COUNTY. Failure of CONTRACTOR to comply with the requirements of this section of the Contract shall constitute a material breach of the Contract, upon which the COUNTY may cancel, terminate, or suspend this Contract. 7. JOINT FUNDING For all programs and services for which there are sources of funds in addition to COUNTY funds as provided under this Contract, CONTRACTOR shall provide proof of such funding. The COUNTY shall Revised 050412015 Page 4 of 21 NOT pay for any services provided by CONTRACTOR which are funded by other sources. All restrictions and/or requirements provided in this Contract relative to accounting, budgeting, and reporting apply to the total program regardless of funding sources. 8. MATCHING FUNDS CONTRACTOR must match dollar-for-dollar the ESG funding with funds from other public or private sources and will provide both a Funding/Match Report and submit monthly Match Report updates, as shown in Exhibit 4 of 9 - SERVICE PROVIDER AGENCY GRANT MATCH REQUIREMENTS. CONTRACTOR may comply with this requirement by: L m r A. providing matching funds itself, or Cn B. through matching funds or voluntary efforts provided by any recipient or project sponsor. w Matching funds report must be provided by the grantee. Funds used to match another grant, or a previous ESG grant, may not be used to match a subsequent grant award. E W Grantees/recipients may use any of the following in calculating the amount of matching funds provided: 0 N cash; n ® the value or fair rental value of any donated material or building; N the value of any lease on a building; o any salary paid to staff to carry out the program of the recipient; and 3 o the value of the time and services contributed by volunteers to carry out the program of the recipient at a current rate of five dollars ($5) per hour. (Note: Volunteers providing professional services such as medical or legal services are valued at the reasonable and customary rate in the community.) 0 9. PROGRAM INCOME T- Program income represents net income directly generated from the use of ESG funds by CONTRACTOR to as a result of the activity funded under the terms of this Contract. When such income Is generated by an activity only partially assisted with ESQ funds, the incorne shall be prorated to reflect the percentage of i ESG funds used. CONTRACTOR shall retain the use of program income by returning program income to 0 the COUNTY and requesting project budget increases for activities authorized under this Contract. Q Program Income shall be returned to the COUNTY within thirty (30) days after: a) disposition or sale of real a or personal property occurs; b) cumulative program income reaches Increments of one thousand dollars ($1,000); or c) the end of each fiscal year, CONTRACTOR shall include the reports required by Section 12, Program Reporting, from all sources and amounts of program income on a monthly and year-to-date basis. C Program income returned by the COUNTY to CONTRACTOR shall be spent by CONTRACTOR on only E those costs authorized under this Contract. All provisions of this Contract shall apply to said use of L) program income funds. CONTRACTOR shall account for the receipt and use of program Income in such a Q way that program income is spent on authorized activities before additional ESG funds are spent. Any program Income on hand when this Contract expires or is received after such expiration shall be paid to COUNTY. 10, USE OF FUNDS FOR ENTERTAINMENT, GIFTS, OR FUND RAISING ACTIVITIES CONTRACTOR certifies and agrees that it will not use funds provided through this Contract to pay for entertainment,gifts, or fundraising activities. Revised 05/0412015 Page 5 of 21 11, PROGRAM REPORTING AND RETENTION OF RECORDS CONTRACTOR agrees to prepare and submit financial, program progress, and other reports as required by HUD or COUNTY directives. CONTRACTOR shall maintain such program, property, personnel, financial, statistical and other records, supporting documents, and accounts as are considered necessary by HUD or COUNTY to assure proper accounting for all Contract funds. Said records, documents and accounts are to be retained by CONTRACTOR for a minimum of five (5) years. The retention period starts from the date the COUNTY submits its consolidated annual performance and evaluation report, as prescribed in 24 CFR 91.520, in which the service under the terms of this Contract is reported on for the L final time. Said COUNTY submission will follow CONTRACTOR's final submission to COUNTY of reports identified under this paragraph. Records and accounts subject to litigation or audit must be maintained for five (5) years or until the issue is resolved, whichever is longer. Records that pertain to real estate U) transactions must be maintained for five (5) years or the number of years there is an outstanding obligation, whichever is longer. All CONTRACTOR's records, with the exception of confidential client aD information, shall be made available to representatives of COUNTY and the appropriate federal agencies. CONTRACTOR is required to submit data necessary to complete the Consolidated Annual Performance E and Evaluation Report (CAPER) in accordance with HUD regulations in the format and at the time W designated by the Community Development and Housing Director or his/her designee, By the twentieth c (20th) of each month, CONTRACTOR shall submit required fiscal reimbursement forms and an ESG N CLIENT REPORTING DATA Form, Exhibit 5 of 9, for the month being reported, as necessary to track f program accomplishments and for completion of the HUD required Consolidated Annual Performance and N Evaluation Report (CAPER). CONTRACTOR shall also provide the applicable HOMELESS, or AT RISK 0 OF HOMELESSNESS, CERTIFICATION Form, included as Exhibit 6 of 9. Specific content in the requests F for reporting as described in Exhibits 5 and 6 are subject to future modification as HUD reporting requirements adjust to new ESG regulations. 0 tY CONTRACTOR agrees to prepare and submit financial, program progress, evaluations, and other reports as required by HUD or the COUNTY directives. CONTRACTOR shall maintain such property, personnel, n financial and other records and accounts as are considered necessary by HUD or the COUNTY to assure proper accounting for all contract funds. All CONTRACTOR's records pertaining to services provided under this Contract, with the exception of confidential client Information, shall be made available to r representatives of the COUNTY and the appropriate federal agencies. LO 12. FISCAL LIMITATIONS o Q. 0 The United States of America, through HUD, may, in the future, place programmatic or fiscal limitation(s) a` on ESG funds not presently anticipated. Accordingly, the COUNTY reserves the right to revise this 5; Contract in order to take account of actions affecting HUD program funding. In the event of funding J reduction, the COUNTY may reduce the budget of this Contract as a whole or as to cost category, may v limit the rate of CONTRACTOR's authority to commit and spend funds, or may restrict CONTRACTOR's use of both its uncommitted and its unspent funds. Where HUD has directed or requested the COUNTY to implement a reduction in funding, in whole or as to cost category, with respect to funding for this Contract, CDH may act for the COUNTY in implementing and effecting such a reduction and in revising the Contract for such purpose. Where the COUNTY had reasonable grounds to question the fiscal accountability, Q financial soundness, or compliance with this Contract of CONTRACTOR,the COUNTY may act to suspend the operation of this Contract for up to sixty (60) days upon three (3) days notice to CONTRACTOR of its intention to so act, pending an audit or other resolution of such questions, In no event, however, shall any revision made by the COUNTY affect expenditures and legally binding commitments made by CONTRACTOR before it received notice of such revision, provided that such amounts have been committed in good faith and are otherwise allowable and that such commitments are consistent with HUD cash withdrawal guidelines. Revised 0510412015 Page 6 of 21 13. ADMINISTRATIVE REQUIREMENTS A. Financial Management 1. If CONTRACTOR is a nonprofit organization, it agrees to comply with 24 CFR Part 84 and OMB Circular A-122 or A-21 (depending on whether the nonprofit is or is not an Educational Institution) and agrees to adhere to the accounting principles and procedures required therein, develop and implement adequate internal financial controls, and maintain required source documentation for all costs incurred. 2. 11 CONTRACTOR is a governmental or quasi-governmental agency, the applicable sections °' of 24 CFR Part 85 and OMB Circular A-87 apply. rn B. Recordkeeping and Retention c m The CONTRACTOR agrees to maintain all records required by ESG Rules and Regulations under 24 CFR Parts 91 and 576, including: W 1. Records documenting that ESG activities are eligible. 2. Records documenting the eligibility of program participants. 1 As applicable, records documenting rent reasonableness. n 4. As applicable, records documenting each rental unit has passed a Housing Quality N Standard Inspection. 0 5. Records documenting that each participant received an intake interview. t3: 6. As applicable, records documenting that persons receiving assistance for longer than three -° (3) months, were recertified at three (3) month intervals. _ 7. Records providing a full description of each activity undertaken. 0 8. Records documenting compliance with fair housing and equal opportunity cross-cutting .. regulations. LO 9. Financial records Illustrating appropriate accounting principles applied. 10. Records accounting for staff time and activities relating to ESG expenditures and draw requests. CO 11. Any other records necessary to demonstrate compliance with ESG and ARRA. T C. Client Data N 0 0. The CONTRACTOR shall maintain client data demonstrating client eligibility for services provided. ° Such data shall include at a minimum the HMIS Data and Technical Standards prescribed by HUD. n. Such information shall be made available to CDH monitors or their designee for review upon v request. v D. Procurement E The CONTRACTOR shall comply with the procurement policies and requirements of the COUNTY and HUD concerning the purchase of equipment and shall maintain inventory records of all non- Q expendable personal property as defined by such policy as may be procured with funds provided herein. All program assets (unexpended program income, property, equipment, etc.) shall revert to CDH upon termination of this Contract, 1. Expendable Personal Property Expendable personal property refers to all tangible personal property other than non-expendable personal properly. All purchases of expendable or non-expendable personal property with a unit Revised 05/04/2015 Page 7 of 21 value of one thousand dollars ($1,000) or more per unit must have the prior written approval of the Community Development and Housing Director. 2. Acquisition of Supplies and Equipment: CONTRACTOR may purchase from a related agency/organization only if: a. Prior authorization Is obtained in writing from COUNTY. b. Charges do not exceed the authorized amount and minimum written specifications are met. c. A community-related benefit is derived from such related acquisition. d. No conflict of interest for private gain accrues to CONTRACTOR or its employees, agents or officers. L e. CONTRACTOR shall adhere to all applicable procurement standards of 24 CFR Part 85 in the acquisition of supplies and equipment. CONTRACTOR shall submit documentation of compliance with 24 CFR 85.36 prior to procuring non-expendable property or equipment. 3. Purchases and Invoice Deadlines: No expendable or non-expendable property or equipment shall be purchased during the final three (3) months of the initial performance period unless approved by the COUNTY in writing. Invoices for all obligations incurred under this Contract must be submitted E to CDH Administrative Services within thirty (30) days after the initial performance period w termination date or they may not be honored. Exceptions to the preceding limitations require prior c written approval by CDH. N u� 4. Costs Incurred Prior to Contract Execution: No costs incurred prior to the Contract cornmencement N date shall be eligible for reimbursement with Grant funds. HUD procurement policies and 0 requirements for non-profit contractors are contained in 24 CFR Part 84 and for States and local governments in 24 CFR Part 85. -� c 0 14. GENERAL CONTRACT TERMS rr 0 Ln A. LEGALITY AND SEVERABILITY to V The parties' actions under this Contract shall comply with all applicable laws, rules, regulations, court orders and governmental agency orders. If a provision of this Contract is terminated or held to be invalid, illegal or unenforceable, the validity, legality and enforceability of the remaining provisions shall remain in full effect. o 0. B. TAXES ° a 2 COUNTY is exempt from Federal excise taxes and no payment shall be made for any taxes with L) respect to Income, personal property taxes levied on VENDOR or on any taxes levied on employee L) wages. The COUNTY shall only pay for any State or local sales or use taxes on the services rendered or equipment and/or parts supplied to the COUNTY pursuant to the Contract. C. REPRESENTATION OF THE COUNTY r In the performance of this Contract, CONTRACTOR, its agents and employees, shall act in an Q independent capacity and not as officers, employees,or agents of the COUNTY. Revised 05/04/2015 Page 8 of 21 5.F.g D. CONTRACTOR PRIMARY CONTACT The CONTRACTOR will designate an individual to serve as the primary point of contact for this Contract. CONTRACTOR or designee must respond to COUNTY inquiries within two (2) business days. CONTRACTOR shall not change the primary contact without written notification and acceptance of the COUNTY. CONTRACTOR will also designate a back-up point of contact in the event the primary contact is not available. c CONTRACTOR shall notify the COUNTY in writing of any change in mailing address within ten (10) business days of the change. L a� E SUBCONTRACTING CONTRACTOR agrees not to enter into any subcontracting agreements for work contemplated under this Contract without first obtaining written approval from the COUNTY. Any subcontracting a� shall be subject to the same terms and conditions as CONTRACTOR. CONTRACTOR shall be fully responsible for the performance and payments of any subcontractor's contract. E W F. CONTRACT ASSIGNABILITY to 0 N Without the prior written consent of the COUNTY, this Contract is not assignable by r CONTRACTOR either in whole or in part. N 0 G. CONTRACT AMENDMENTS F ` lllirr' CONTRACTOR agrees any alterations,variations, modifications, or waivers of the provisions of this Contract, shall be valid only when reduced to writing, executed and attached to the original Contract 0 and approved by the required persons. 0 LO H. TERMINATION FOR CONVENIENCE v v This Contract may be terminated, in whole or in part, at any time by either party upon giving sixty T_ (60) days notice in writing to the other party. Agreement must be reached by both parties as to r reasons and conditions for termination in compliance with the provisions of Federal Regulations at 6 24 CFR Part 135.44, Termination for Convenience. The Agency Administrator of the Economic o Development Agency(EDA) or the CDH Director are hereby authorized to give said notice. 0- 0 L I. LICENSES AND PERMITS J U CONTRACTOR shall ensure that it has all necessary licenses and permits required by the laws of federal, state, county, and municipal laws, ordinances, rules and regulations to conduct operations. The CONTRACTOR shall maintain these licenses and permits in effect for the duration of this E Contract. CONTRACTOR will notify COUNTY immediately of loss or suspension of any such licenses and permits. Failure to maintain a required license or permit may result in termination of w this Contract. Q J. LABOR LAWS 1. CONTRACTOR, its agents and employees shall be bound by and comply with all applicable provisions of the Labor Code and such federal, state and local laws, which affect the conduct of the work. Revised 05/0412015 Page 9 of 21 D�rlrn+ Dn AIA 2. CONTRACTOR shall strictly adhere to the applicable provisions of the Labor Code regarding: the employment of apprentices; minimum wages; travel and subsistence pay; retention and inspection of payroll records;workers compensation; payment of wages. The CONTRACTOR shall forfeit to the COUNTY the penalties prescribed in the Labor Code for violations. 3. CONTRACTORS are prohibited from performing work with a subcontractor who is ineligible to perform work on a HUD project pursuant to HUD Title 24 CFR Part 24. Any contract entered into between a CONTRACTOR and a debarred subcontractor is void as a matter of law. A debarred subcontractor may not receive any public money for performing work as a subcontractor on a HUD contract, and any public money that may have been paid to a debarred subcontractor by a CONTRACTOR on the project shall be returned to the awarding body. The CONTRACTOR shall be responsible for the payment of wages to N workers of a debarred subcontractor who has been allowed to work on the project. A list of debarred contractors can be found on the Excluded Parties Listing System on HUD's � website. a: K. RELIGIOUS PROSELYTIZING OR POLITICAL ACTIVITIES w CONTRACTOR agrees that it will not engage in Inherently religious activities, such as worship, N religious Instruction or proselytization, as part of the activities funded under this Contract. Further, r CONTRACTOR agrees that it will not perform or permit political activities In connection with the N performance of this Contract. Funds made available under this Contract will be used exclusively for ° performance of the work required under this Contract and no funds made available under this 3: Contract shall be used to promote any religious or political activities. If the CONTRACTOR a conducts such activities, the activities must be offered separately, in time or location, from the programs or services funded under this Contract, and participation must be voluntary for the ° beneficiaries of the ESG-funded program services. LO 0 L. IMPROPER CONSIDERATION v 1. CONTRACTOR shall not offer (either directly or through an intermediary) any improper consideration such as, but not limited to, cash, discounts, service, the provision of travel or r entertainment, or any items of value to any officer, employee or agent of the COUNTY in an attempt to secure favorable treatment regarding this Contract. c M 2. The COUNTY, by written notice, may immediately terminate this Contract if it determines ° that an improper consideration as described in the preceding a Y p g paragraph was offered to any g officer, employee or agent of the COUNTY with respect to the proposal and award process. This prohibition shall apply to any amendment, extension or evaluation process once this v Contract has been awarded. a� 3. CONTRACTOR shalt immediately report any attempt by a COUNTY officer, employee or E agent to solicit (either directly or through an intermediary) improper consideration from CONTRACTOR. The report shall be made to the supervisor or manager charged with a supervision of the employee or to the COUNTY Administrative Office, In the event of a termination under this provision, the COUNTY is entitled to pursue any available legal remedies. M. EMPLOYMENT OF FORMER COUNTY OFFICIALS 1. CONTRACTOR agrees to provide or has already provided information on former COUNTY administrative officials (as defined below)who are employed by or represent CONTRACTOR. The Revised 05/04/2015 Page 10 of 21 information provided (attached hereto as Exhibit 8 of 8) includes a list of former COUNTY administrative officials who terminated COUNTY employment within the last five years and who are now officers, principals, partners, associates or members of the business. The information also includes the employment with or representation of CONTRACTOR. For purposes of this provision, "County Administrative Official"is defined as a member of the Board of Supervisors or such officer's staff, COUNTY Chief Executive Officer or member of such officer's staff, COUNTY department or group head, assistant department or group head, or any employee in the Exempt Group, Management Unit or Safety Management Unit. L N. DISCLOSURE OF CRIMINAL AND CIVIL PROCEEDINGS L d The CONTRACTOR may be asked to disclose whether the firm, or any of its partners, principals, members, associates or key employees (as that term is defined herein), within the last ten (10) years, has been indicted on or had charges brought against it or them (if still pending)or convicted of any crime or offense arising directly or indirectly from the conduct of the firm's business, or whether the firm, or any of It partners, principals, members, associates or key employees, has within the last ten years,been indicted on or had charges brought against it or them (if still pending) w or convicted of any crime or offense Involving financial misconduct or fraud. If the response Is to affirmative, the CONTRACTOR will be asked to describe any such indictments or charges (and the o status thereof), convictions and the surrounding circumstances in detail. N LO T In addition, the CONTRACTOR may also be asked to disclose whether the firm, or any of its N partners, principals, members, associates or key employees, within the last ten (10) years, has 0 been the subject of legal proceedings as defined herein arising directly from the provision of services by the firm or those individuals. "Legal proceedings" means any civil actions filed In a court of competent jurisdiction, or any matters filed by an administrative or regulatory body with o jurisdiction over the firm or the individuals. If the response is affirmative,the CONTRACTOR will be asked to describe any such legal proceedings (and the status and disposition thereof) and the c surrounding circumstances in detail. LO For purposes of this provision "key employees" includes any individuals providing direct service to the COUNTY. "Key employees" do not include clerical personnel providing service at the firm's offices or locations, TLh - 0. INACCURACIES OR MISREPRESENTATIONS 0 CL 0 If in the administration of this Contract, the COUNTY determines that CONTRACTOR has made a aL material misstatement, misrepresentation, or omission that materially inaccurate Information has M been provided to the COUNTY during the NOFA and selection process, this Contract may be v immediately terminated. In the event of a termination under this provision, the COUNTY is entitled v to pursue any available legal remedies. m P. RECYCLED PAPER PRODUCTS E .c U The COUNTY has adopted a recycled product purchasing standards policy (11-10), which requires CONTRACTORS to use recycled paper for proposals and for any printed or photocopied material created as a result of a contract with the COUNTY. The policy also requires CONTRACTORS to use both sides of paper sheets for reports submitted to the COUNTY whenever practicable. Q. REIMBURSEMENTS Reimbursement will be made by CDH based upon satisfactory performance under the terms of the Contract. CONTRACTOR will submit reimbursement requests to the COUNTY within twenty (20) Revised 05/0412015 Page 11 of 21 5.F.g days following the last calendar day of the month in which expenses occurred. CDH will review supporting documentation and confirm satisfactory performance prior to processing reimbursement request. CDH may request additional supporting documentation and disallow portions of a claim pending satisfactory documentation as determined by CDH. CONTRACTOR attests that by submitting a reimbursement claim to CDH it has completed all due diligence necessary and verified eligibility of ESG Grant funding. Required reimbursement documentation will be provided to CONTRACTOR once this Contract has been executed, and may be modified by CDH from time to time to meet applicable regulations. R. ELECTRONIC FUND TRANSFER PROGRAM L w CONTRACTOR shall accept all payments from COUNTY via electronic funds transfer(EFT)directly deposited into the CONTRACTOR's designated checking or other bank account. CONTRACTOR 0 shall promptly comply with directions and accurately complete forms provided by COUNTY required to process EFT payments. a� S. DISCLOSURE OF INFORMATION w In recognizing CONTRACTOR's need to Identity its services to related clients to sustain itself, the COUNTY shall not inhibit CONTRACTOR from publicizing its role under this Contract within the N following conditions: 04 0 CONTRACTOR shall develop all publicity material in a professional manner. CONTRACTOR, its o employees, agents, and subcontractors shall not publish or disseminate commercial t3 advertisements, press releases, opinions of feature articles, using the name of the COUNTY .a without the prior written consent of the CDH Director or designee. The COUNTY shall not unreasonably withhold written consent, and approval by the COUNTY may be assured in the event 0 that no adverse comments are received in writing within two (2)weeks after submittal. LO 0 T. DRUG AND ALCOHOL-FREE WORKPLACE In recognition of Individual rights to work in a safe, healthful and productive work place, as a material condition of this Contract, the CONTRACTOR agrees that the CONTRACTOR and the �n CONTRACTOR's employees,while performing services for the COUNTY ESG: 1. Shall not be in any way impaired because of being under the influence of alcohol or a drug. 0- 2. Shall not possess an open container of alcohol or consume alcohol or possess or be under a the influence of an illegal drug. 3. Shall not sell, offer, or provide alcohol or a drug to another person. U This shall not be applicable to a CONTRACTOR or CONTRACTOR's employee who, as part of the U performance of normal job duties and responsibilities, prescribes or administers medically a prescribed drugs. E s U The CONTRACTOR shall inform all employees that are performing services for the COUNTY ESG, of the COUNTY's objective of a safe, healthful and productive work place and the prohibition of a drug or alcohol use or impairment from same while performing such services. The COUNTY may terminate for default or breach of this Contract and any other agreement the CONTRACTOR has with the COUNTY, if the CONTRACTOR or CONTRACTOR's employees are determined by the COUNTY not to be in compliance with above. Revised 05/04/2015 Page 12 of 21 D�,I of D- A97 15. AUDITS CONTRACTOR is required to arrange for an independent financiallcompliance audit performed within the direction of generally accepted auditing standards and government auditing standards, Said audit(s) shall cover the applicable form of this Contract. When CONTRACTOR receives five hundred thousand dollars ($500,000) or more in federal funds from all funding sources within a fiscal year, the required audit must be performed in compliance with OMB Circular A-133. _ CONTRACTOR shall submit a copy of the audit report to the COUNTY within thirty (30) days of completion. Within thirty (30) days of the submittal of said audit report, CONTRACTOR shall provide to the COUNTY a written response to any concerns or findings identified in said audit report. The response must examine each concern or finding and explain a proposed resolution, including a schedule for correcting any deficiency. All actions to correct said conditions or findings shall be taken within six (6) months after N receipt of the audit report. m The COUNTY, or any state or federal agency, may make additional audits or reviews, as necessary, to carry out the responsibilities of CONTRACTOR under COUNTY, state or federal laws and regulations. E CONTRACTOR agrees to cooperate fully with all persons conducting said additional audits or reviews. W The COUNTY and its authorized representatives shall, at all times, have access for the purpose of audit or � inspection, to any and all books,documents, papers, records, property, and premises of CONTRACTOR. N LO If Indications of misappropriation or misapplication of the funds of this Contract cause the COUNTY to N require an additional audit, the cost of the audit will be encumbered and deducted from this Contract o Budget. Should the COUNTY subsequently determine that the additional audit was not warranted, the amount encumbered will be restored to the Contract Budget. CONTRACTOR shall reimburse all misappropriation O or misapplication of funds to the COUNTY. In the event the COUNTY uses the judicial system to recover misappropriated or misapplied funds, CONTRACTOR shall reimburse the COUNTY legal fees and court LO costs in addition to awards. � 16. DATA COLLECTION ESG funds require reporting client-level data, such as the number of persons served, their demographic information, and the applicable ESG services provided, In the Homeless Management-Information-System -- o (HMIS). HMIS is an electronic data collection system that facilitates the collection of information on persons o who are homeless or at risk of becoming homeless, and is managed and operated locally. HUD HMIS a technical and data standards are set forth in the Final 2014 HMIS Data Standards, published May 2014, a. CONTRACTOR is required to review this notice and ensure all required data is provided in the HMIS i system for ESG participants, in a tlmely manner, and is inputted no later than 2 weeks after the last eligible ca expense. The local HMIS contact person for CONTRACTOR's program is the County of San Bernardino, Department of Behavioral Health, Office of Homeless Services: _ a� E Mike Bell, HMIS Support County of San Bernardino Y Department of Behavioral Health d 1950 S. Sunwest Lane, Suite 200 San Bernardino CA 92408 ViIchaeI.Bel l�dbh.s c;gg! t„y.,Ipy Tel: 909-366-1187 Revised 05/0412015 Page 13 of 21 17. TERMINATION AND TERMINATION COSTS The COUNTY may immediately terminate this Contract upon the termination, suspension, discontinualion or substantial reduction in HUD ESG funding for the Contract activity or if for any reason the timely completion of the work under this Contract is rendered improbable, infeasible or impossible: 1. If CONTRACTOR fails to perform the services within the time specified herein or any r extension thereof;or, c 2. If CONTRACTOR fails to perform any of the other provisions of this Contract, or so fails to make progress as to endanger performance of this Contract in accordance with its terms. If L in either of these circumstances, CONTRACTOR does not cure such failure within a period Q1 of ten (10) days (or such longer period as the COUNTY may authorize in writing) after receipt of notice from the COUNTY specifying such failure, COUNTY may terminate this Contract. 3. Insolvency of CONTRACTOR — CONTRACTOR shall be deemed to be Insolvent if it has a ceased to pay its debts in the ordinary course of business or cannot pay its debts as they become due, whether it has committed an act of bankruptcy or not, and whether insolvent E within the meaning of the federal Bankruptcy Law or not, w 4. The filing of a voluntary petition to have CONTRACTOR declared bankrupt. 5. The appointment of a Receiver or Trustee for CONTRACTOR. 6. The execution by CONTRACTOR of an assignment for the benefit of its creditors. LO 0 N O If CONTRACTOR materially falls to comply with any term of this Contract, the COUNTY may take one or more of the actions provided under Federal Regulation at 24 CFR Part 85.43, Enforcement, which include temporarily withholding cash, disallowing non-compliant costs, wholly or partly terminating the award, withholding future awards, requiring repayment for ineligible reimbursements, and other remedies that are legally available. In such event, CONTRACTOR shall be compensated for all eligible services rendered, and incurred costs related to the provision of such services, performed in good faith in accordance with the LO terms of this Contract that have not been previously reimbursed, to the dale of said termination to the v extent that ESG funds are available from HUD. to In the event the COUNTY terminates the Contract, In whole or In part, the COUNTY may procure, upon r such terms and in such manner as the COUNTY may deem appropriate, services similar to those so terminated, and CONTRACTOR shall be liable to the COUNTY for any excess costs for such similar o supplies or services; provided that CONTRACTOR shall continue the performance of this Contract to the Q- 0 extent not terminated under the provisions of this clause. n`. 18. MONITORING U U The CDH Director, or designee, will conduct periodic program monitoring reviews. These reviews will focus on the extent to which the planned program, as described in CONTRACTOR's ESG Application and summarized in Exhibit 1 of 9 - BUDGET ALLOCATION AND ACCOMPLISHMENT GOALS has been s implemented. Effectiveness of program management and impact of the program pursuant to ESG goals will also be reviewed. Authorized representatives of COUNTY and HUD shall have the right of access to a all activities and facilities operated by CONTRACTOR under this Contract. Facilities include all files, records, and other documents related to the performance of this Contract. Activities include attendance at staff, board of directors, advisory committee and advisory board meetings and observation of on-going program functions. CONTRACTOR will permit on-site inspection by COUNTY, and HUD representatives, and ensure that its employees and board members furnish such information, as in the judgment of COUNTY and HUD representatives, may be relevant to the question of compliance with contractual conditions and HUD directives, or the effectiveness, legality, and achievements of the program. Revised 05/04/2015 Page 14 of 21 19. INDEPENDENT CONTRACTOR All parties hereto in the performance of this Contract will be acting in independent capacities and not as agents, employees, partners, joint ventures, or associates of one another. The employees or agents of one party shall not be deemed or construed to be the agent or employees of the other party for any purpose whatsoever. 20. CONFLICT OF INTEREST L CONTRACTOR shall comply with all applicable federal and state laws, regulations and policies governing conflict of interest, including State conflict of interest regulations found in California Government Code w Sections 1090, 1126, 87100 et seq.,federal conflict of interest regulations found in 24 CFR 570.611, 85.36, and 84.42, and any other applicable policies, rules and regulations related to conflict of interest. N Any person who Is an employee, agent, consultant, officer, elected or appointed official of CONTRACTOR, who exercises any functions or responsibilities with respect to ESG-funded activities identified in this Contract and who is in a position to participate in a decision making process or gain inside information with regard to activities identified in this Contract, may not obtain a financial interest or benefit from the ESG- w assisted activities identified in this Contract or any related contract, subcontract, or agreement, either for CD themselves, an immediate family member or business partner, during his/her tenure. CONTRACTOR shall N maintain written standards of conduct governing the performance of their employees engaged in the award L i and administration of contracts. o N Contractor's failure to comply with this Section may result in the termination of the Contract and repayment F of funds as described in Section 5A in addition to any other available remedies to COUNTY. � c This Section 20 shall survive termination of this Contract o 21. CONFIDENTIALITY o Ln CONTRACTOR shall maintain the confidentiality of all its records in accordance with all applicable federal, state and COUNTY laws,regulations,ordinances and directives relating to confidentiality. CONTRACTOR shall inform all of its officers,employees,and agents providing services hereunder of the confidentiality Lh provisions of this Contract. 22. INDEMNIFICATION Q- 0 L a CONTRACTOR agrees to indemnify, defend (with counsel reasonably approved by County) and hold harmless the County and its authorized officers, employees, agents and volunteers ("Indemnitees") from —� any and all claims, actions, losses, damages, and/or liability arising out of this Contract from any cause U whatsoever, including the acts, errors or omissions of any person and for any costs or expenses incurred by the County on account of any claim except where such indemnification is prohibited by law. This indemnification provision shall apply regardless of the existence or degree of fault of Indemnitees. E CONTRACTOR's indemnification obligation applies to the County's"active"as well as"passive"negligence but does not apply to the County's "sole negligence" or "willful misconduct" within the meaning of Civil Code Section 2782. This indemnification includes, but is not limited to, any determination by HUD or its a successors that activities undertaken by CONTRACTOR under this Contract fail to comply with any laws, regulations or policies applicable thereto or that any funds billed by and disbursed to CONTRACTOR under this Contract were improperly expended. This Section 22 shall survive the termination of this Agreement. 23. INSURANCE REQUIREMENTS Revised 05/04/2015 Page 15 01 21 D�n4n#Dn A an Additional Insured: All policies, except for the Workers' Compensation, Errors and Omissions and Professional Liability policies, shall contain endorsements naming the County and its officers, employees, agents and volunteers as additional insureds with respect to liabilities arising out of the performance of services hereunder. The additional insured endorsements shall not limit the scope of coverage for the County to vicarious liability but shall allow coverage for the County to the full extent provided by the policy. Such additional insured coverage shall be at least as broad as Additional Insured (Form B) endorsement form ISO, CG 2010.11 85. c Waiver of Subrogation Rights: CONTRACTOR shall require the carriers of required coverages to waive all rights of subrogation against the County, its officers, employees, agents, volunteers, Contractors and subcontractors. All general or auto liability insurance coverage provided shall not prohibit CONTRACTOR °' and CONTRACTOR's employees or agents from waiving the right of subrogation prior to a loss or claim. Q CONTRACTOR hereby waives all rights of subrogation against the County. u� Policies Primary and Non-Contributor: All policies required herein are to be primary and non-contributory with any insurance or self-insurance programs carried or administered by the County, L Severability of Interests: CONTRACTOR agrees to ensure that coverage provided to meet these w requirements is applicable separately to each insured and there will be no cross liability exclusions that preclude coverage for suits between CONTRACTOR and the County or between the County and any other °, insured or additional Insured under the policy. LO T_ O Proof of Coverage: CONTRACTOR shall furnish Certificates of Insurance to the County Department o administering the contract evidencing the insurance coverage, including endorsements, as required, prior 3: to the commencement of performance of services hereunder, which certificates shall provide that such insurance shall not be terminated or expire without thirty (30) days written notice to the Department, and CONTRACTOR shall maintain such insurance from the time CONTRACTOR commences performance of 0 services hereunder until the completion of such services. Within fifteen (15) days of the commencement of this Contract, CONTRACTOR shall furnish a copy of the Declaration page for all applicable policies and will provide complete certified copies of the policies and endorsements immediately upon request. Acceptability of Insurance Carrier: Unless otherwise approved by Risk Management, insurance shall be written by insurers authorized to do business in the State of California and with a minimum "Best" Insurance Guide rating of"A- VII". N Deductibles and Self-insured Retention: Any and all deductibles or self-insured retentions in excess of o $10,000 shall be declared to and approved by Risk Management. a Failure to Procure Coverage: In the event that any policy of insurance required under this Contract does not comply with the requirements, is not procured, or is canceled and not replaced, the County has the v right but not the obligation or duty to cancel the contract or obtain insurance if it deems necessary and any premiums paid by the County will be promptly reimbursed by the CONTRACTOR or County payments to CONTRACTOR_will be reduced to pay for County purchased insurance. E U Insurance Rgview: Insurance requirements are subject to periodic review by the County. The Director of Risk Management or designee is authorized, but not required, to reduce, waive or suspend any insurance Q requirements whenever Risk Management determines that any of the required insurance is not available, is unreasonably priced, or is not needed to protect the interests of the County. In addition, if the Department of Risk Management determines that heretofore unreasonably priced or unavailable types of insurance coverage or coverage limits become reasonably priced or available, the Director of Risk Management or designee is authorized, but not required, to change the above Insurance requirements to require additional z types of insurance coverage or higher coverage limits, provided that any such change is reasonable in light of past claims against the County, inflation, or any other item reasonably related to the County's risk. f Revised 05104/2015 Page 16 of 21 S.F.g Any change requiring additional types of insurance coverage or higher coverage limits must be made by amendment to this Contract. CONTRACTOR agrees to execute any such amendment within thirty (30) days of receipt. Any failure, actual or alleged, on the part of the County to monitor or enforce compliance with any of the insurance and indemnification requirements will riot be deemed as a waiver of any rights on the part of the County. CONTRACTOR agrees to provide insurance set forth in accordance with the requirements herein. If CONTRACTOR uses existing coverage to comply with these requirements and that coverage does not meet the specified requirements, CONTRACTOR agrees to amend, supplement or endorse the existing coverage to do so.The type(s) of Insurance required is determined by the scope of the contract services. Without in anyway affecting the indemnity herein provided and In addition thereto, CONTRACTOR shall secure and maintain throughout the contract term the following types of insurance with limits as shown: aD Workers' Compensation/E,m_plovers Liability: A program of Workers' Compensation insurance or a state- w approved, self-insurance program in an amount and form to meet all applicable requirements of the Labor Code of the State of California, including Employer's Liability with $250,000 limits covering all persons N Including volunteers providing services on behalf of CONTRACTOR and all risks to such persons under LO this Contract. c N If CONTRACTOR has no employees, it may certify or warrant to the County that is does not currently have 3 any employees or individuals who are defined as "employees" under the Labor Code and the requirement for Workers'Compensation coverage will be waived by the County's Director of Risk Management. 0 With respect to CONTRACTOR that are non-profit corporations organized under California or Federal law, volunteers for such entities are required to be covered by Workers' Compensation insurance, e LO Commercial/General Liability Insurance: CONTRACTOR shall carry General Liability Insurance covering 7r all operations performed by or on behalf of CONTRACTOR providing coverage for bodily injury and property damage with a combined single limit of not less than one million dollars ($1,000,000), per occurrence.The policy coverage shall include: T A. Premises operations and mobile equipment. C. B. Products and completed operations. o C. Broad form property damage (including completed operations). D. Personal injury E. Contractual liability. U F. $2,000,000 general aggregate limit. c d Automobile Liability Insurance: Primary insurance coverage shall be written on ISO Business Auto E coverage form for all owned, hired and non-owned automobiles or symbol 1 (any auto). The policy shall have a combined single limit of not less than one million dollars ($1,000,000) for bodily injury and property Y damage, per occurrence. a If the CONTRACTOR is transporting one or more non-employee passengers in performance of contract services, the automobile liability policy shall have a combined single limit of two million dollars ($2,000,000) for bodily injury and property damage per occurrence. If the CONTRACTOR owns no autos, a non-owned auto endorsement to the General Liability policy described above is acceptable, Revised 05/04/2015 Page 17 of 21 1 Umbrella Liability Insurance; An umbrella (over primary) or excess policy may be used to comply with limits or other primary coverage requirements. When used, the umbrella policy shall apply to bodily injury/property damage, personal injury/advertising injury and shall include a `dropdown" provision providing primary coverage for any liability not covered by the primary policy. The coverage shall also apply to automobile liability. 24. AMENDMENTS AND VARIATIONS M L This writing with attachments embodies the whole of this Contract of the parties hereto. There are no oral agreements not contained herein. Except as herein provided, addition or variation of the terms of this = Contract shall not be valid unless made in the form of a written amendment to this Contract formally approved and executed by both parties. e7 m ® The provision below does not apply to this Agreement L E UJ 26. USE OF ARRA FUNDS AND REQUIREMENTS m 0 This Contract may be funded in whole or in part with funds provided by the American Recovery and LO Reinvestment Act of 2009 ("ARRA"), signed into law on February 17, 2009. Section 1605 of ARRA o prohibits the use of recovery funds for a project for the construction, alteration, maintenance or repair of a o public building or public work (both as defined in 2 CFR 176.140) unless all of the iron, steel and i3 manufactured goods (as defined in 2 CFR 176.140) used in the project are produced in the United States. -0 A waiver is available under three limited circumstances: (I) Iron, steel or relevant manufactured goods are C not produced in the United States in sufficient and reasonable quantities and of a satisfactory quality; (ii) o° Inclusion of iron, steel or manufactured goods produced in the United States will Increase the cost of the overall project by more than 25 percent; or (iii) Applying the domestic preference would be inconsistent o LO with the public interest. This is referred to as the"Buy American" requirement. Request for a waiver must be made to the County for an appropriate determination. Section 1606 of ARRA requires that laborers and mechanics employed by CONTRACTORs and subcontractors on projects funded directly by or assisted in `r° whole or in part by and through the Federal Government pursuant to ARRA shall be paid wages at rates L6 not less than those prevailing on projects of a character similar in the locality as determined by the T Secretary of Labor in accordance with the Davis-Bacon Act (40 U.S.C. 31). This is referred to as the N "wage rate" requirement. The above described provisions constitute notice under ARRA of the Buy Q. American and wage rate requirements. CONTRACTOR must contact the County contact if it has any a questions regarding the applicability or implementation of the ARRA Buy American and wage rate requirements. CONTRACTOR will also be required to provide detailed information regarding compliance with the Buy American requirements, expenditure of funds and wages paid to employees so that the v County may fulfill any reporting requirements it has under ARRA. The information may be required as frequently as monthly or quarterly. CONTRACTOR agrees to fully cooperate in providing information or a documents as requested by the County pursuant to this provision. Failure to do so will be doomed a default ;_ and may result in the withholding of payments and termination of this Contract. CONTRACTOR may also be required to register In the Central Contractor Registration (CCR) database at tltlp://www.cer.gov and may be required to have its subcontractors also register in the same database. CONTRACTOR must contact the County with any questions regarding registration requirements. Schedule of Expenditure of Federal Awards In addition to the requirements described in "Use of ARRA Funds and Requirements," proper accounting and reporting of ARRA expenditures in single audits is required. CONTRACTOR agrees to separately identify the expenditures for each grant award funded under ARRA on the Schedule of Expenditures of Revised 05/04120 1 5 Page 16 of 21 Packet Pa_ 433 Federal Awards (SEFA) and the Data Collection Form (SF-SAC) required by the Office of Management and Budget Circular A-133, "Audits of States, local Governments, and Nonprofit Organizations." This identification on the SEFA and SF-SAC shall include the Federal award number, the Catalog of Federal Domestic Assistance (CFDA) number, and amount such that separate accountability and disclosure is provided for ARRA funds by Federal award number consistent with the recipient reports required by ARRA Section 1512 (c). In addition, CONTRACTOR agrees to separately identify to each sub-contractor and document at the time of sub-contract and at the time of disbursement of funds, the Federal award number, , any special CFDA number assigned for ARRA purposes, and amount of ARRA funds. CONTRACTOR may be required to provide detailed information regarding expenditures so that the County may fulfill any reporting requirements under ARRA described in this section. The information may be required as frequently as monthly or quarterly. CONTRACTOR agrees to fully cooperate in providing information or = documents as requested by the County pursuant to this provision. Failure to do so will be deemed a default and may result in the withholding of payments and termination of this Contract. N Whlstleblower Protection a a� L N CONTRACTOR agrees that both it and its subcontractors shall comply with Section 1553 of the ARRA, E which prohibits all non-Federal subcontractors, including the State, and all subcontractors of the State, w from discharging, demoting or otherwise discriminating against an employee for disclosures by the c employee that the employee reasonably believes are evidence of: (1) gross mismanagement of a contract N Ln relating to ARRA funds; (2) a gross waste of ARRA funds; (3) a substantial and specific danger to public health or safety related to the implementation or use of ARRA funds; (4) an abuse of authority related to N the implementation or use of recovery funds; or (5) a violation of law, rule, or regulation related to an 0 agency contract (including the competition for or negotiation of a contract) awarded or issued relating to ARRA funds. CONTRACTOR agrees that it and its subcontractors shall post notice of the rights and remedies available �° to employees under Section 1553 of Division A,Title XV of the ARRA. 0 Ln 26. ANTI-DISCRIMINATION No person shall, on the basis of race, color, ancestry, national origin, sex, gender, gender identity, gender to%_ Lh expression, sexual orientation, familial status, marital status, physical disability, mental disability, medical condition, genetic information, age, religious creed, military or veteran status, be excluded from participating in, be refused the benefits of, or otherwise be subjected to discrimination in any activities, c programs,or employment supported by this Contract. a 0 L a 27. CONTRACT COMPLIANCE J CONTRACTOR shall make every effort to ensure that all projects funded wholly or in part by ESG funds U shall provide equal employment and career advancement opportunities for minorities and women. In addition, CONTRACTOR shall make every effort to employ residents of the area and shall keep a record of E the positions that have been created directly or as a result of this program. E CONTRACTOR shall comply with Executive Orders 11246, as amended by Executive Orders 11375, Q 11478, 12086, and 12107, (Equal Employment Opportunity), Executive Orders 11625, 12138, 12432, 12250, Executive Order 13279 (Equal Protection of the Laws for Faith-Based and Community Organizations), and Executive Order 13672 Title VII of the Civil Rights Act of 1964, the California Fair Employment and Housing Act, and other applicable federal, state and County laws, regulations and policies relating to equal employment and contracting opportunities, including laws and regulations hereafter enacted. Revised 05/0412015 Page 19 of 21 28. COMPLIANCE WITH LAWS All parties agree to be bound by all applicable federal, state, and local laws, ordinances, regulations, and directives as they pertain to the performance of this Contract. This Contract is subject to and incorporates the terms of the ACT;24 Code of Federal Regulations, Part 576 and Part 84;and U.S. Office of Management and Budget Circulars A-122, and A-133. 29. PARTICIPATION OF HOMELESS PERSONS c m L 0 In compliance with the federal regulations governing the ESG Program, and specifically 24 CFR 576.56 (b) governing homeless assistance and participation, CONTRACTOR must provide for the participation of homeless individuals on Its board of directors or other equivalent policymaking entity. Further, CONTRACTOR must involve homeless Individuals and families In providing work or services pertaining to facilities or activities assisted under this Contract. c a� 30. SUSPENSION AND DEBARMENT a' m E By entering this Contract, CONTRACTOR certifies that CONTRACTOR, including its principals, is not w suspended or debarred from participating in federally funded contracts and sub-awards. c N 31. NOTICES LO T Any notice requirement set forth herein shall be deemed to be satisfied three (3) days after mailing of the o notice by first-class United States Certified Mall, postage prepaid, addressed to the appropriate party as F follows: c O County of San Bernardino Central City Lutheran Mission Dept. of Community Development& Housing Attention: Maria Medina 385 North Arrowhead Avenue, 3`d Floor 1354 N. G Street San Bernardino, CA 92415-0043 San Bernardino CA 92405.5045 to T Such addresses may be changed by notice to the other party given in the same manner as provided above. r �a O CL O L a 2 J U U r c a� E t U t4 s+ r Q Revised 0510412015 Page 20 of 21 D--I,nf D— AIC 32, COUNTERPART EXECUTION This Contract may be executed in counterparts, When executed, each counterpart shalt be deemed an original irrespective of date of execution. Said counterparts shall together constitute one (1) and the same Contract. c its COUNTY OF 7E +l',vit tA..� �� �t.,f LU '(�E��'r�. ' (Print or type name of cofpbra tion,company,contra cror,etc.) (D 6 r.. James Ramos hairman,Board of Supervisors (Aut orized s nature•sign is bfae ink) `— N V. c€�W 5 1 Dated; Name 4) (Print or type name of parson signing conirecq 2) SIGNED AND CERTIFIED THAT A COPY OF THIS at DOCUMENT HAS BEEN DELIVERED TO THE E CHAIRMAN OF THE BOARD Title 161 t"Y I ryl W Laura H.Welch (Print or Type) c Clerk of the Soar of Supetvtsors N of the -Courtly o Sa (Bernardino Dated: !� = �1 ' 2_�I `='3 u� B {f L Y t. 1, w 1A iL Address F) N E,... �o G3'� Deputy O 0 tY 0 L0 T- 7t Lb N 0 a 0 L a J U U _ m E t U t4 rr r+ Q A proved as to Legal F m Reviewed by Contract Compliance PresQnledto BOS for Signature County Counsel, Department He d r l � Date ( I t.) Date � Dale y Revised 05/04/2015 Page 21 of 21 ec.._�_�!n...• wee, S.F.g s The Sisters of the Precious Blood '�1r�rl� t�t 7und May 16,2015 'Ln V L f+ Amy Fawcett Interim Executive Director Central City Lutheran Mission 1354 N G Street San Bernardino, CA 92405 w Dear Amy, o N The Maria Anna Brunner Grant Fund Board met this past weekend to review the many applications o which were submitted. Prior to our deliberations, we prayed and reflected on the multiplication of the N loaves and fishes story in the gospel of Luke where Jesus said to the disciples, "'You give them 3 something to eat.' They replied, 'We have no more than five loaves and two fish."' Luke 9:13 We, too, as did the disciples, struggled to provide "bread" enough to fill all the needs of the worthy ministries that submitted grant applications. �° We are pleased to inform you that the Maria Anna Brunner Grant Fund Board is awarding a grant in the LO amount of $8000 for your project/program. The approved funds will be mailed to you during the week of June 8, 2015. We pray that like Mother Brunner you may continue to provide "bread" in your ministry with those in need. N O Q Blessings, a U Sister Karen M. Elliott, C.PP.S. Chairperson, Maria Anna Brunner Grant Fund v Q 4960 Salem Avenue • Dayton Oil 45416.1797 • 937-278-3510