Loading...
HomeMy WebLinkAboutItem 8.1 CDBG ProjAppl ~.'- e . CITY OF DUBLIN AGENDA STATEMENT CITY COUNCIL MEETING DATE: February 27, 1995 SUBJECT: 1995-1996 Community Development Block Grant (CDBG) Program Project Applications REPORT PREPARED BY: Tasha Huston, Associate Planner ;)'f,Jk EXHIBITS ATTACHED: I A. Chart showing 1995-1996 CDBG Allocation for Dublin B. Application Forms, as follows: 11. Mape Park Handicapped Playground 12. Heritage Center Renovation / 3. Storefront Improvement Program / 4. Handicap Ramps for Sidewalks / 5. Kaleidoscope Activity Center - Mortgage Paydown / 6. Tri- Valley Haven for Women - Community Service Building cJLU I 7. Minor Home Repair Program RECOMMENDATIO~ ",-f}'1. Determine which Jurisdiction Improvement Project(s) should be if ' VV'- allocated the $47,802.00 in available 1995-96 CDBG funds. 2. Direct Staff to submit application for $99,552.00 in CDBG funding for Program Year 1995-1996 as outlined in the staffreport. . FINANCIAL STATEMENT: (See discussion below) DESCRIPTION The City has participated in the Alameda County Urban County Housing and Community Development Block Grant (CDBG) Program since 1982. During the current Program Year (FY 1995- 1996), CDBG funds were allocated as follows: 1. Jurisdiction Improvements (broken down as shown below) . Heritage Center Renovation/Handicapped Access* . Swim Center (used in 1993-1994 via fund advance) . Residential Handicapped Access Ramps . Kaleidoscope Activity Center . Tn-Valley Haven Center $ 65,528.00 $ 24,144.00 $ 7,991.00 $ 13,393.00 $ 10,000.00 $ 10,000.00 2. Housing Rehabilitation (Minor Home Repair /Grants) + $17,162.00 3. City General Administration + $ 6,600.00 TOTAL DUBLIN FUNDS = $ 89,290.00 1 ________~.__________w________________~.._______________~~~~__________.~____~______.w~.w.~w_____________~____------ COPIES TO: ITEM NO. AI-- CITY CLERK FILE~ ~. e e * The Heritage Center Renovation project was also granted an advance of$25,858.00 from 1995-1996 funds. This amount must be deducted from the 1995-1996 CDBG fund allocation under Jurisdiction Improvement Projects. The contract for the Heritage Center Renovation was issued and construction began on January 23, 1995. Swim Center renovations were completed in February of 1994. The City Council will review Staff's request to advertise for bids for the Residential Handicapped Access Ramps project at its next meeting, and ramp construction is expected to be completed by April 1995. The funding for Kaleidoscope Activity Center's Mortgage Buydown was forwarded in December of 1994, and construction on the Tri-Valley Haven's Community Center building broke ground on February 9, 1995 with an expected move-in date of October 1995. 1995-1996 CDBG ALLOCATION A total of$ 99,552.00 has been allocated for the 1995-1996 program year for the City of Dublin. There are some limitations to the use of these funds, as illustrated below: . 1. Jurisdiction Improvements . Advance of Fiscal Year 1995-1996 CDBG allocation for Heritage Center Renovation TOT AL AVAILABLE FOR JURISDICTION IMPROVEMENT PROJECTS $ 73,660.00 - $ 25,858.00 = $ 47,802.00 2. Housing Rehabilitation (Minor Home Repair Grants) (It is mandatory that this amount be used for Housing Rehabilitation only) + $ 19,292.00 3. City General Administration + $ 6.600.00 Total 1995-1996 Dublin Allocation = $ 99,552.00 Because the CDBG program agreement for the 1994-1995 program year was an annual agreement, it will be necessary to re-apply for CDBG funds for the 1995-1996 program year. Draft applications for the City of Dublin's various projects, the Tri-Valley Haven for Women's Community Center, and the Kaleidoscope Activity Center were submitted to the Alameda County Housing and Community Development Department (County HCD) on February 14, 1995. It is necessary for the City Council to decide at this meeting the projects that should be funded so that the County HCD can begin to process the applications and adhere to the CDBG schedule for the program year 1995-1996. Following this meeting, Staff will notify the County HCD of all City approved CDBG projects and project allocations. Once the County HCD reviews and approves Dublin's project applications, it is anticipated that the City Council will need to take action on the CDBG program agreement in May of this year and the final City agreement will be submitted to the federal Housing and Urban Development Department (HUD) in June of this year. 2 '-- e e CDBG JURISDICTION IMPROVEMENT PROJECTS FOR CONSIDERATION Heritage Center Renovation The Parks and Community Services Department requested CDBG funds to renovate the Heritage Center, which consists of the Old St. Raymonds Church, the Original Murray Schoolhouse, and the Dublin Cemetery. The City previously allocated $24,144.00 in CDBG funds from the 1994-1995 program year, along with $138,338.00 in East Bay Regional Park District (EBRPD) Measure AA funds and $3,380.00 of City Park Dedication funds, for the Heritage Center Renovation. The project involves repairs to the exterior of both the church and the schoolhouse to prevent further deterioration of the buildings, structural modifications for safety and code compliance, and modifications for handicapped accessibility. This year's allocation for $25,858.00 in CDBG funds was approved in September of 1994, as an advance of the 1995-1996 program year funding. Mape Park Handicapped Playground The Parks and Community Services Department is requesting $47,800.00 il\ CDBG funds to provide a handicapped accessible playground in the area of the City west of San Ramon Road in accordance with the requirements of the Americans with Disabilities Act. This project is also consistent with the City's Parks & Recreation Master Plan Goal # 1, which aims to "Provide for a high-quality and diversified park system to meet the recreational needs and quality of life goals of existing and future residents of Dublin" . The proposed project would involve replacing the existing play equipment with equipment which is handicapped-accessible, in a 3-acre neighborhood park. Although the scope of work for the proposed improvements has not been finalized, it appears that the project would exceed the available funding. However, the combination of CDBG funds with other sources of funding such as Park Dedication funds, would make a significant dent in the total project cost and could enable the City to complete the improvements under a faster time frame, possibly eliminating the need to phase the work over several years, and bring the park into compliance with the requirements of the Americans with Disabilities Act. Storefront Improvement Program The Economic Development Department has requested $ 45,000.00 in CDBG funds to implement a storefront improvement program designed to assist commercial properties in need of facade renovation in order to attract and retain businesses. This program would be consistent with one of the objectives of the Business Development Task Force to improve the appearance of commercial properties in Dublin. Using CDBG funds for special economic development activities 'such as this program would meet the national objective of creating jobs for low and moderate households. The storefront improvement program's implementation plan is currently being developed, and will most likely involve providing businesses with low-interest loans or grants to be used for design and engineering work needed for facade or handicapped improvements to their facilities. Handicapped Access Ramps for Sidewalks As part of the City of Dublin Sidewalk Program, the Public Works Department is requesting $50,000.00 in CDBG funds to install approximately 60 concrete handicap ramps at various curb returns within the residential areas of Dublin. Each ramp would cost approximately $828.00, which includes """ 3 -' e e construction and administrative expenses. The Goals and Objectives of this project are to comply with the Americans with Disabilities Act and meet the needs of handicapped residents in the City of Dublin. The project implementation schedule would involve initiating contracts in the early Spring of 1996, commencing ramp construction in late Spring of 1996, and completing ramp construction in June of 1996. Even with the allocation of funds for the 1994-1995 program year, there will still be a need for over 100 ramps to be installed in the City. Kaleidoscope Activity Center The Kaleidoscope Activity Center in Dublin is a day care facility serving up to 68 developmentally disable youths (ages 5 through 22) from the Tri-Valley area, and training them in areas of independent living skills, job skills, and social skills. Kaleidoscope is requesting $ 20,000.00 in CDBG funds for the following purposes: 1. F or a mortgage payment towards the purchase of the facility which the Center currently uses and is acquiring from the Dublin Unified School District 2. For renovation of the existing facility 3. F or purchase of adaptive equipment for program expansion to serve th~ physically challenged and developmentally disabled youth. The City supported Kaleidoscope with $27,000.00 in start-up funding through CDBG related Jobs Bill for Fiscal Year 1984-1985 and with $5,000.00 for purchasing a modular handicapped accessible ramp during the 1991-1992 CDBG program year. Kaleidoscope requested $20,000.00 in CDBG funds for Fiscal Year 1992-93 and 1993-94 for purchase of the property on which they are now located, but the request was not granted in those years because there was an urgent need at that time to renovate the Swim Center Bathhouse. The City authorized an allocation of$10,000.00 in CDBG funds for the 1994- 1995 program year for the Kaleidoscope mortgage buydown, which has been disbursed. Since the Kaleidoscope application for CDBG funds is not a City project, if the Council approves funding for the project, Dublin would need to enter into a separate contract with the Kaleidoscope Activity Center for project administration and fund tracking purposes. For detailed information on the project request, please see Exhibit B-5. Tri-Valley Haven For Women The Tri-Valley Haven For Women, Inc., is requesting $ 10,000.00 in CDBG funds for the construction ofa community services building. This agency serves the Tri-Valley cities of Dublin, Pleasanton, and Livermore and provides shelter and supportive services for women and their children who are victims of domestic violence, rape, and other crisis situations. The agency operates a crisis hotline, group and individual crisis counseling, referrals, and advocacy services, in addition to other community service programs offered outside the shelter. The requested funds are intended to be used to assist in the construction of a community service building that will house the Valley Rape Crisis Center and all of the Tri-Valley Haven's domestic violence services for persons not living in the Haven's shelters. The construction of the project has begun, with the groundbreaking ceremony on Pebrmiry 9, 1995. The total cost of the building will be approximately $700,000.00. The Tri-Valley Haven has received support from Dublin and other valley cities over the 4 ,.. . J e e " . past several years, including $10,000.00 from Dublin's 1994-1995 CDBG program year funds, $370,000.00 from the City of Livermore between 1994 and 1997, and $35,000.00 from the City of Pleasanton from 1993-1994 program year funds. Several other private and semi-public agencies have also granted or pledged funds for this project. For detailed information on the project request, please see Exhibit B-6. Since the Tri-Valley Haven's application for CDBG funds is not a City project, if the Council approves funding for the project, Dublin would need to enter into a separate contract with Tri-Valley Haven, as was done for the 1994-1995 program year, for project administration and fund tracking purposes. CONCLUSION All of the above listed projects meet the CDBG program's national objectives of benefiting low and moderate income persons (which includes handicapped persons, abused children, and homeless persons), or providing jobs for low and moderate income heads of households, and they are all eligible uses of CDBG funds. However, if all of the project requests were accepted by the City Council to receive a funding allocation, including the Tri-Valley Haven for Women, Inc., and the Kaleidoscope Activity Center projects, the requested fund amounts would need to be decreased for all projects. While the City Council may allocate CDBG funds for Jurisdiction Improvement Projects among eligible projects as they choose, Staff recommends that the priority should go to those projects which would otherwise require the use of City of Dublin General Fund monies. Staff therefore recommends that the City Council first determine which Jurisdiction Improvement Project(s) should be allocated the $47,802.00 in available 1995-96 CDBG funds. The proposed project are: . City of Dublin Mape Park Handicapped Playground . City of Dublin Storefront Improvements . City of Dublin Residential Handicapped Access Ramps . Kaleidoscope Activity Center . Tri-Valley Haven For Women ($ 47,800.00) ($ 45,000.00) ($ 50,000.00) ($ 20,000.00) ($ 10,000.00) Staff further recommends that the City Council then direct staff to apply for the $99,552.00 in CDBG funding for program year 1995-1996 as follows: 1. Jurisdiction Improvements (broken down as shown below) . Heritage Center Renovation Advance ofFY 1995-1996 funds (Advance) . Other project(s) as determined by the City Council $ 73,660.00 $ 25,858.00 $47,802.00 2. Housing RehabilitationlMinor Home Repair Grants (mandatory) + $ 19,292.00 3. City General Administration + $ 6,600.00 Total 1995-1996 Dublin Allocation = $ 99,552.00 c: \planning\tasha\stf-tpts\srcdbg9 5 . doc 5 ,......., N N '"1 ...... < ~ ::E o cJ o ~ <: U") o Z l=O 0 8 ~ ~ lr; < C e u ~ o -. z ,6 o :J ...... ~ < < t..:.l U CJ o < :J ~ g! ~ ~~ ~ ~ 'S~ C\ - _\ :::.... C , 0 N N 00 00 ...... ...... 0 ...... ,....J 0 ...... or. "" t-- N 0\ 0 0 < ,,-.. c_ "" or. 0\ .... N_ ""- a_ l=O :;:l < * \0 0 c;;- o ~ 0\ ...... \0 E-< 0 0 or. 0\ N f""- r"". N 0 Q Z 0 0 r"". ..... ..., ..... N ~ \0_ .... U Z ...... N- ~ ..., ..., N E-< '-' ...... < ..., ..., ..., ,....J 0 0 0 0 0 0 0 0 < Z 0 0 0 0 0 0 0 0 ,,-.. N_ \0 \0 \0_ 00 \0 0 N_ c::: - \0- vi t--- vi r-: ::E * ...... \0 ..... ~ \C - ..., ..., ..., ..., N 100 Z 0 0 ~ "" '<f N ~ - v.t t..:.l < '-' CJ 0 c 0 0 0 0 0 0 Z U) 0_ 0_ 0_ Z ...... t.:J ..... ..... ..... ,....J U 0\ 0\ 0\ Ui t.:J ...... ~ "'7 - ~ CI; > 0 Z c::: ;:) r.:.l ::: 0 U) u G 0 0 N N 00 00 ..... ..... 0 ,....J c ..... It') "" r- N 0\ 0 Z ~ 00. 0\ f"~ .....~ \0 ""- 00. ~ ~ Q * e<", .... N '<f \0 N- e<". .... ....., c V"; "" 0\ ..... 100 .... 0 V"; 0 0 Z 0 f""-. ..... ..., ..... N ~ ..... f""-. E-< ::::: ;:) .... .- <>'7 ..., v.t ..... .- .. - ..., ..., - ~ Z \0 \0 \0 \0 \0 \0 0 ,., t-- f""- f""- - 0 N N- N tJ z N N N ~ .- .... ..- ;:) ~ ,,-.. vt - vt t.:J ~ ....." ?r, f""- Z - '-' V; U) Z en C < U ,....J co co co Z ~ ,,-.. ..... ~ 0\ 0\ 0\ 0 N- N N t: z - 0\ 0\ 0\ ~ - - ...... ~ '-' 0 c::: ~ vt ~ Z - :J ,,-.. CI; ...... * c::: \0 ..",. N '<f f""- V"; V"; \0 ;:) ::::: e<". t.:.l ,,-.. e<", co C\ .... \0 t-- 00 e<", ,...., < e<", * co. tr~ N_ r- .- tr~ ..",.. ee. :::: '-' Z tr, ee C\ .- r-- .... f""- Ir; - N - ~ N co e<", ..- \0 t- - f""- 00 t.:.J '-' e<", ~ ..., ..., - ~ .- .... ::::: 0 ~ ..., ~ Z c 00 0 ..". 0 \0 N 0 ~ 00 N \0 ..... ...... ..",. N 00 0 U) N. N. \C_ \0 '<f. a. .... N >- tJ N tr. e<". N- C\ ..- o- N tJ ~ tr. e r- Ir; co N .... V"; ~ *' c. - ..., ..., ...... - \C O. ~ vt <>'7 - ...... > .- ..- 0 -, 0 ~ ~ U) C 0 \C ...... "" ::::: ::::: =- :::.... :> - ::E -, - t.:J , - ,..J t... >- > ~ Z C ~ z >- ::::: 0 - Z ...... < ~ Z ~ < ,..J c::: ~ ~ r.:.l ~ C ;:) P :> ::E ~ L:..: ,...., - ...... '-' < C L:..: Z .. U . EXIIIBIT A ALAMEDA COUNTY HOUSING & COMMUNITY DEVELOPMENT PROJEC~ APPLICATION FORM 1995-96 PROGRAM YEAR 1. ORGANIZATION; City of Dublin - Parks & Community Services Department 2. ADDRESS: 100 Civic Plaza, P.O. Box 2340, Dublin, CA 94568 3. PROJECT TITLE; Mape Park Handicapped Playground 4. ACTIVITY NAME: Jurisdiction Improvement Proiects 5. DESCRIPTION; Mape Park is a 3-acre neighborhood park. The proposed pro;ect provides for the replacement of existing play equipment with handicapped accessible play equipment. 6. GOALS & OBJECTIVES: To provide a handicauued accessible -plaYlfrollnd in the area of the City West of San Ramon Road in accordance with the requirements of the Americans With Disabilities Act. 7. SCHEDULE - List major benchmarks in the development and impAementation of project_ Include expected completion date. (For example, project survey and design, acquisition, conBtr~ction-Btart, conetruetion-completlon.) Design/Construction Documents - complete by 12-95 C,()nc:tTllrr;r'ln - lwO";n hy 1-9/1 Construction - coiplete bv 6-96 8. Diane Lowart Parks & Community Services Director 2-13-95 Submitted By Title Date ******************************************************************************* (For HCD Use Only) SECTION: PROJECT #; APPROVED BY DATE AUTHORIZATION ON FILE AMENDMENTS :prooram Manager BUdqet/Accountino Actino Asst. Plannino Dir. Adolph Martinelli HCDAC Advisorv Committee Urban Count v TAC Board of Supervisors EXHIBIT B-1 , 9. PROJECT BENEFIT A. Identifv census tract (s) citywide and block area/service area that the project is serving, if applicable. Use Preliminary 1990 U.S. Census Data, if possible. Tracts4503/ 4502/ 4504/ 4505 Block Area/Service r~ea ~ap - (~ttach map with clearly identified boundaries of areas to be served and/or benefited frcm project.) B. Identify proj ect beneficiaries within f;lervice area. Total number of persons (P) or households (HH): x. 1 3 58 H H Number of low and moderate income persons or households (income less than SO percent of county median): y. 258 HH Percent of low and moderate income persons or households. (y divided by x and converted to 'Ii): .19 C. _' source(s) of data: 1980 and 1990 Censuses (1,108 persons in Dublin hav~ a work disability and 253 have a mobility limitation - A Prel1.m 1990 US Census Data .. ge Percentage represents estL'tIate based on previous special Census Data. 16+) 10. IF CDBG FUNDED, PROJECT MEETS r,.:-iICH NATIONAL OBJECTIVE AS DEFINZD IN CDEG REGULATIONS: · A. Benefits low and moc.erate income households: ( )Area {x)Limited Clientele ()Housing x ).:Tob 5 B. Aids in the pre'.renticn or eli:nination of slums or blight C. Meets regulatory prcY~s~on for an activity designed to meet ~ C8rrmunitv ceveloprnent need having a partic~lar ~rgency~ x 11. TOTAL NUMBE?, j\~lD CLASSIFIer-TIO:! OF STAFF NEEDED: o o 12. CHfu'lGES IN STAEF NEEDS (+ /-) FROM 1992/93: o 13. UNUSUAL SERVICES & SUPPLIES ~EDED: 14. NEH EQUIPHEiiT: (EXPLANATION) : 15. OTHER NEEDS: , , 16. BUDGET PROJECTION; A. Estimated total cost of project: B. Estimated funding from atl sources: Source #1. CDBG funds requested 1995/96 Source 12. SouX'ce #3. $ 47,800 Approved $ S $ 47,800 NOTE: Sum of Source #1-3 should equal "16a" aPove. c. Estimated l:ludget by funding eource (use appropriate categories depending on project): 1. Design/Engineering Property Acquisition 2. 3. Construction Contracts (Rehab, Land Prep.) 4. Staff Salaries & Benefits s. Office Expenses 6. Contract Services 7. ~elocation Expenses 8. 9. 10. Totals Funding Source # CDBG Funding Source #: s s 8,570 s . S 35,000 $ S $ $ S S S s s S $ S S $ S S 47.800 1,750 500 1. ROO S $ . ," ALAMEDA COUNTY HOUSING & COMMUNITY DEVELOPMENT PROJECT APPLICATION FORM 1995--96 PROGRAM YEAR L ORGANIZATION: CITY OF DUBLIN RECREATION DEPARTMF.N'T' 2. ADDRESS: P.O.-BOX 2340 DUBLIN. CA Q4ShR 3. PROJECT TITLE: HERITAGE CENTER RENOVATION 6. ACTIVITY NAME: .TURTSDTr'T'TON TMPR(W~M~'t\T'T' PF,OJECTa DESCRIPTION: The Heritage Center .consists of the followin Old St. Raymon s urc; Original Murray Schoolhouse; and proposed renovation inC'l11c'1p!': mn~;f1(,<lt-';nT1" f~r hanaieappea structural modifications GOALS & OBJECTIVES: . To preserve the City's historic th c elements: Dublin Cemetery. The aeetJJibility and 4. s. he facilities. 7. SCHEDULE _ List major benchmarkS in the development and implementation of project. Include expected completion date. (For example, project survey and design, acquisition, construction-start, construction-completion.) Ii Design - complete 7/94 Cons truc tion - be ein 1/95-' r,nn<:tn,('t-i nn - ...nmr' et", 5/95 B. Diane Lowart Recreation Director 2(5(95 submitted By Title Date ******************************************************************************* (For HCD Use only) PROJECT # : SECTION: APPROVED BY DATE AUTHORIZATION ON FILE AMENDMENTS procrram Manacrer .".;- Budcret/Accountincr John N. shenherd Adolph Martinelli HcDAC Advisory Committee Urban Countv TAC Board of supervisors EXHIBIT B..2 9. PROJECT BENEFIT A. Identify census tract(s) citywide and block area/service area that the project is serving, if applicable. Use Preliminary 1990 U.S. CensUS Data, if possible. Tracts4503/ 4502/ 4504/ 4505 Block Area/Service Area Hap - (Attach map with clearly identified boundaries of areas to be served and/or benefited from project.) B. Identify project beneficiaries within ~ervice area. Total number of persons (P) or households (HH): x.~8 HH Number of low and moderate income persons or households (income less than 80 percent of county median): Percent of low and moderate income persons or households. (y divided by x and converted to \): y.~8 HH . 19 c. source(s) of data; 1980 and 1990 Censuses (1,108 persons in Dublin hav~ a work disability and 253 have a mobility limitation - Age prelDm 1990 US Census Data Percentage represents estimate based on previous special CensUS Data. 16+) 10. IF CDBG FUNDED, PROJECT MEETS WHICH NATIONAL OBJECTIVE AS DEFINED IN CDBG REGULATIONS: . · A. Benefits low and moderate income households: ( )Area (X)Lirnited clientele ()Housing x . )Jobs B. Aids in the prevention or elimination of slums or . blight C. Heets regulatory provision for an activity designed to meet a community development need having a particular urgency x 11. TOTAL NUMBER AND CLASSIFICATION OF STAFF NEEDED; o o 12. CHANGES IN STAFF NEEDS (+/-) FROM 1992/93: UNUSUAL SERVICES & SUPPLIES NEEDED: o 13. J. 14. NEW EQUIPMENT: (EXPLANATION) : 15. OTHER NEEDS: 16. BUDGET PROJECTION; A. Estimated total cost of project; $ 101.717 B. Estimated funding from all sources: Source #1- CDBG funds requested 1995/96 $ 25,&)5 Source 12. lDIL finis "q::pmvcd 1994/1995 S 24: 1M H'B-":ltre A'-\ In-ult llUlli Source 13. 0111'" Park J:)cdi catirt \ fl nt<.; $ lJ1.71 i Approved 9/15/94 C\:lvan:;e) NOTE: Sum of Source "1-3 should equal "16a" above. c. Estimated budget by funding source (use appropriate categories depending on project): Funding Source I 1 1. Design/Engineering Property Acquisition S $ 2. 3. Construction Contracts (Rehab, Land Prep.) Staff Salaries & Benefits 25:858 $ $ S $ S S S S S 4. s. Office Expenses 6. Contract Services 7. Relocation Expenses 8. 9. 10. Totals 25:853 Funding Source #: 2. $ . s :2.+, LW s S $ S S S S S S ~,1+1- fLniLug S::urce #3 S 29,413 1(\3: 920 3: 37; 141.715 "'0 ALAMEDA COUNTY HOUSING & COMMUNITY DEVELOPMENT PROJECT APPLICATION FORM 1995-96 PROGRAM YEAR 1. ORGANIZATIOr-h City of Dublin Econanic Developrrent Departrrent , , 2. ADDRESs: POBox 2340, Dublin CA 94568 3 . PROJECT TITLE: t StorefronttImproverrent Program 4. ACTIVITY' NAME t ,Tl1r; !=;n; r.ti ('In Tmprnu~TT\Pnt PrnjPr.t 5. DESCRIPTION: The improvment of commercial properties that are in need of facade remidiation in order to attract and retain businesses. 6. GOALS & OBJECTIVES: 'T'n h~lp :in the rf'mnvi'll of h] i<;1ht: i'lnn thp- r.r~i'ltinn ()f jobs for low to rroderate iricorre head bf households. 7. SCHEDULE - List major benchmarks in the development and im>>lementation of project. Include expected completion date. (For example, project survey and design, aequisition, construction-start, construceion-eompletion.) Advertising & Marketing Program .Construction Begin Conitp'ctjon End Ccmplete 9-95 11-9S Q-9Q B. Cn','1:'f\("\l(>1 BCo" Development Manaqer 2-1-95 Submitted By Title Date ******************************************************************************* (For HCD Use Only) DATE PRo.n;CT # t , AUTHORIZATION ON FILE SECTION: APPROVED BY AMENDMENTS Proqram Hanaqer Budqet/Aecountina Actin~ ~ast. Planning nir. ~dotph Hartinelli HCDAC Adviso~v Committee Urban County TAC Board of supervisors EXIIIBIT B-3 9. PROJECT BENEF1T . A. Iden~ify census tract(~) citywide and block ~rea/service area that the project is ~erving, if applioable. Use Preliminary 1990 U.S. Census Data, if possible. Tracts 4503, 4502, 4504, 4505 Bloek Area/Service Area Map - (Attaeh map with clearly identified boundaries of areas to be served and/o~ benetitect from project.) B. Ictentify projeot beneficiaries within serviee area. Total number of persons (P) or households (HH); Number of low and moderate income persona or households (income less than 80 percent of County median); Percent of low and moderate income persons or households. (y divided by x and converted to \)1 x. ...l.,.35 8 HH y. 258 HH .19 C. soUrCe(B) of da1::a: 1980 & 1990 Censuses (1,108 persons in Dublin have a work disabi1ity'& 253 have a mobility limitation - age 16+ Preliminary 1990 US Census Data . Percen1::age rBpresex:ts li!!stimate based on previous Special ,ensue Data. 10. IF CDBG FUNDED, PROJECt MEETS WHIca NATIONAL OBJECTIVE AS DEFINEP IN CDSG REGULATIONS: A. aenefi~s low and moderate inoome households; ()Area ()Limited clientele ()Housing 0<> Jobs Aids in the prevention or elimination of slums or bli9ht x B. x c. Meets regulatory provision for an ac~ivity desi9ned to m8e~ a community development need having a par~icular ur9Bncy 11. TOTAL NUMBER AND CLASSIFICATION OF STAFF NEEDED: o 12. 13. CHANGES IN STAFF NEEDS (+/-) FROM 1992/93: UNUSUAL SERVICES & SUPPLIES NEEDED: o o 14. NEW EQUIPMENT: (EXPLANA'I'.ION) : 15. OTHER NBEDS: o Funding Funding Source # Source ., 1. Design/Engineering S S . 2. Property Aoquisition S S 3. Construction Contracts 40,000 45,000 (Rehab, Land Prep.) S S 4. Staff Salaries & Bendits S S S. office Expenses S S 6. Contract Services S S 7. ~elocation Expenses S $ 8. City Planning Review & Fees $ 1,000 S 9. City Building Rl'>uiew &Inspect S 4,000 S 10. S $ Totals S 45,000 S 45,000 , +~-~1 ... " . . ' ---~ -..- ,.J ,\',tVt;,t, ~...'" I I ""::-r::::-'.'1t2~,.- " 1------ I ~i~~j}~A;\ _- +~,I--)- <..I~-l----:r-r~l'~~~ ,I"," .m" - IJ I \ I -~-_/:' I' "," . ~~r. ('I (" I '~-' J'?;;~':::;=:f'1':-:~-11 ~ ~ \ . (,-- ~'~ r\----T-r- I I : \ II ~~~ I \ -\ I I I I I 1 ~ II Ii. tl I ' C---, I I I \ I I I ~,,~ ~ I I . \ '.. I I ___t-"'!\--- 1 \:! I ; i----t-r---t--r' 1\ 1 ,.J I .\ -1---' I I I ~ ---~~lU--- ----- sl 'r I I ..-- --~J.I-- -r I I ___ - 1'1 : I I I _ ___ --- f _.' I! ' ____-1""1-- t__~_-l r1:--~ rr---1 l,t'-l: .1 ;.; I \ \------\ I' _I-.u- -=1":::)..-J.--4 ,d I -!_ _~l-=-=I:-r__-+ --r , ,r""l ff~ -- --.::=I -I- I t~ I I t I / / I ." I I I -I -1 " ',\""- 11 +-- -- --...---- ,- / /~ : L -- ---- "1--1, " ~ ~_'""" I ", '''';~"I: c-..... i \ I I I ~::.-::~ I I ,/ I I ~ ' '.'", -.J \' H a 'I" I I "" ""'f1'l I I 1_ _of ... \ I ..- -...:,'" l~. '1\\ ILL S- - I ________....-\ ...; .....~.t-l. i,I,;' 1 I ,.....- __ _____ ___...__...l \0 /~f--d~L_J. --~-----i--:..l:=- ~t---t:=ir11 -- ( Il.l') , \ r-~i--'T--r-- r ~ I I \ 1 II I "'./ I l-~--i:;:;:. -- --; I I I I 1.q,/ I I-:J\-J I [.L).. _1=::.'\-_.ll-.f.I-.lT1 _ ,.' + -t---':-- \ I I I I-t"- ,..-- - --~- .-:.;; I ' -~ -- I - I I II .-r- -r ., \--i ~- I / Z r.' 1_.l- M'-,.l-- II toll -:P' I II I I , I _ +---1) 1'-0-:--1--4-,-, 1\, rQ- \ -~-tl-L ~'-- ...J- - I l ..-t1 \ I ~ rIll - - j^ s, \ II - __1.., _,I rr-1 ~5--_L.lL I " I e? ~ . I ,\ ---ri I[-~- ~ \ I:) \ '" I' .. _ -,.-1- -~, / I ~O % \ ,,,,,,,1-. "'" t1 Ii \ ll:;r, I I .., J ...- "" _lGIJ I / \ l \. -- ~T--+r.l-T--' jtI .\ I I ,.____.\.1._1 I L \ \ l---~...t::l:: 1-- ~--~ \ F ~'--II :t:t'B:.: .p :-... I to' rVT r:r r ~f :.=11=- 1.1-~~:: --.\ I" I .._..L__ - \ \" ~ L. __ _.Lo_ - -1..- lO o l() ~ ... ~ o lO 'l:t ... ('f') o lO 'l:t ... N o lI) "d' ... ~ o lO "d' ~ .~ ALAMEDA COUNTY HOUSING & COMMUNITY DEVELOPMENT PROJECT APPLICATION FORM 1995--96 PROGRAM YEAR 2. ADDRESS: City of Dublin, Public Works DenRrtmpn~ 100 Civic Plaza, Dublin, CA Q4168 1. ORGANIZATION: 3. PROJECT TITLE: Handicap Ramps for Sidewalk~ 4. ACTIVITY NAME: Jurisdiction, Improvement 'Pro;-ects 5 . DESCRIPTION: As part of Th 1 h 1 ; 1"1' c:; Si r!P,...~ 110 PrQeJ,:ML.._tnst.aU.gpp.f.O?,' iIJ concrete handicap ramps at various curb returns within residential areas of Dublin. 6. GOALS & OBJECTIVES: This ro . ect is in compliance with the Americans \.n th Disabilities Act) Public ~w 101-33 , requiring facilities and programs which receive public funds to oe access~ble and usable bv .., - T'l<><>Us of handicap' residents in the City of Dublin. 7. SCHEDULE _ List major benchmarks in the development and implementation of project. Include expected completion date. (For example, project survey and design, acquisition, construction-start, construction-completion.) . Contractor Bids . March lq::l('), ~ Kamp Construction <\nT'; 1 Ab-v ~' P . t C 1 . . . . 1 -, rOlec omo et10n _J\Ule-10T---- 8. Lee. Thompson Public Works Director 2/5/95 Submitted By Title Date ******************************************************************.**....*.*.*. (FOr EeD Use only) PROJECT :: SECTION: APPROVED BY DATE AUTHORIZATION ON FILE Jl","!ENDHENTS Prooram Manaoer Budoet/Accountino John N. Shepherd Adolph Hartinelli HCDAC Advisory Co~~ittee Urban County TAC Board of suuervisors EXHIBIT B-4 ..!'. . . . .... 9. PROJECT BENEFIT A. Identify census tract (s) citywide and block area/service area that the project is serving, if applicable. Use Preliminary 1990 U.S. Census Data, if possible. Tracts 4502 / 4503 / 4504 / 4505 Block Area/service Area Hap - (Attach map with clearly identified boundaries of areaa to be served and/or benefited from project.) B. Identify project bene!iciaries within service area. Total number of persons (P) or households (HE): x.13SSHH Number of low and moderate income persons or households (income les8 than 80 percent of county median): y.2S8HH Percent of low and moderate income persons or households. (y divided by x and converted to \); .19 C. __' sc:'urce(s) of data: 1980 & 1990 Censuses (1 108 persons in Dublin have a work disability and 253 have a mobility limitation - age 16+) Prelim 1990 US CensUS Data Percentage represents estimate based on previous special CensUS Data. IF cDBG FUNDED, PROJECT MEETS ~~ICH NATIONAL OBJECTIVE AS DEFINED IN CDEG REGULATIONS; , ' . 10. A. Benefits low and moderate income households: ( ) Area (X) Limited clientele () Housing x ).1obs B. Aida in the prevention or elimination of slums or blight c. Meets regulatory provision for an activity designed to meet a community development need having a particular urgency x o 11. TOTAL NUMBER ~~D CLASSIFICATION OF STAFF NEEDED: 12. 13. CHANGES IN STAFF NEEDS (+/-) FROM 1992/93; o o UNUSUAL SERVICES & SUPPLIES NEEDED: 14. NEW EQUIPME~T: (EXPLANATION) : 15. OTHER NEEDS: ~.~ '"r 16. BUDGET PROJECTION: Source #3. $ .'JJ , (XX) APcroved $ 50, CX)J $ 0 $ 0 A. Estimated total cost of project: B. Estimated funding from all sources: Source #1. CDBG funds requested 1994/95 Source #2. NOTE: Sum of Source #1-3 should equal "16a" above. C. Estimated budget by funding source (use appropriate categories depending on project): Funding 'Funding Source #1 Source .!J. .. 1- Design/Engineering S S 2. Property Acquisition S S 3. construction Contracts . (Rehab, Land Prep. ) S d.8. tal s 4. staff Salaries & Benefits S 2,000 S 5. off ice Expenses S 5 6. Contract Services S S 7. Relocation Expenses S S 8. S <: ~ 9. S S 10. S S Totals S .so, COO 5 w..... ...... . . -- ~~~DA c~VN~Y Hous:~G & coMMUNITY OEVZ~CPXZN~ ?ROJ~C~ A2~LrCA~!ON FO&~ 1995-96 PRCG~~ yt.\R 1. or.c;i\.NIZA'r:CN: Kaleidoscope Activity Center 2. 3. ADCRZSSt 7425 Larkdale Avenue, Dublin, CA 94568 PROJECT TIT!.Z: Facility Mortgage Paydown, Renovation, Adaptive Equipment Purchase Acquisition of Real Property and Rehabilitation 4. ACTj;VITY NAMEl 5 0 (1) mortg~ge p~ydown towards purchase ot current 2400 square fOOT facilIty +-1.1 acres a~ . ES~~IPT!ON: 7425 Larkdale Avenue, Duollliqrom Tne UUClln 0niTI~a Sr:hool DIsTriCT' (2) renovaTion aT ex,:>,"iY uuulln Facl I It', (3) Purchase adaptIve equIpment fa" program expansion to serve phys eal Iy cnallengec cevlopmenTarly youth. 6. GOALS & OBJ'EC':':WS: (,) Prov I de Ka I e I doscope with the resources tor a permanent heme; (2) Provide a learnIng environment are~ that Is sIze appropriate and approximaTes the typical home environment tor IndepencenT I IVlng SKII IS Training (3) ~rovtde necessary equipment tor the needs of physIcally challenged youth . 7. SCHEDULE - Li3t major benchmarks in the development and im~lwm~nta~i=n of project. Incl~dB expec~ed com91~tion date. (For e~aro?le, p=;j.C~ su:y~y and design, acquisition. con3truction-6tar~, conat=ucticn-comptoticn.) s. Concept of..Kaleidoscope's purchase . Escrow closed -PRrtlal pnvdown of mnrtoaop. ~artIaI oayaown OT mortaaae MaIn bUIldIna renovatIons ~ CPurchasetof necessary programmatic equiome~t lare JOS ~xecutIve Director S\:.~rn:i. ~tQe. By T i. tole Oa't 01 ..**~~*****~***~***~*****.**************.***~.****..*********.....**w****w..... 7 NOV 90 21 JAN 94 l=j 8Ft Q4 E 95 ,JUL 95 JUL 951 FEB 95 (Far HCD Vae Only) SECTION I PRo....l::CT It A.P P"ROV'E: n "6 '! D?TE AU'!HORIZ.AT:CN ON ?!.:'E .A2-!E N!l~';: ~j': 5 procram M'l":1aget" Eudaet/~c~C\lDtinq Actlno ~~st. ~~a~~~r.a oL~. ~dQloh ~~:~inqlli ECOi\C )..(Ni:!lot'v Committee. Qrp~n Count v T~C Board of Su~~rvt~er~ EXHIBIT B.5 9. PRO';ZC:' a~lZ1'I= A. IdQnti~y canSU8 ~=ac~(a) citywide and block &rea/aQ~,ica ar.. that the project ia serving, it apElic~la. OS8 Prel~inary 1990 U.S. Can8UQ O.~a. if poeeibla. Trl-Valley/ Dublin BLOck Araa/Sar7ice Area Map - (Attach map with clearly id.n~i~i.d boundariss ot areas to ba served and/or banetitad tram proj.ct.) 3. Identify projact benaticiariQQ within 8QrviC8 araa. Total numbar 0: ~eraona (P) or housQholda (Ha): x.JQL Number of low ~~d moderata incomQ persona or hou.ehold. (income laQQ ~han .aq eercant of County madiand: % y.204 Persons wi Development DIsabIlItIes are conSIdered to me~t 100 a "ifir:ation for incom, Percent of low and moderate income par80na or hou8.nO~Qa. reqUIrement. (y divided by x and conve~Qd to \): 20% c. _ Source(s) ot data: Telephone survey, waiting list, current Kaleidoscope rost( PralLn 1990 OS Cansus Data Parcen1:aqe rap:esGnta 815timata based on previous special C.nsull o a't: a . 10. IF CDBG :OUNnED, PROJ'ZC'.:.' MEETS WHICH NATIONAL OBJECTIVE AS DEFINED IN C~BG REGULATIONS: A. Benefits low and moderata income housuhold=: ()Area ()L~1t~d Clien~ala ()Houa1ng . )';0:''' yes s. Aid. in the nraveneion or elimination of slum" or f'nlVides afforda~~ei~~(Vices to -fami lies whose incomes~~~ne~ewg~~ ~g~kat~J~~6T~~oscope c. Heatg ragulaeor7 provision for an ae~ivi~y daaiqnad to meet a cornmu~i~y QQvBlopment naftd having a r:~' oa. yes pa -_cu.ar ur ~ net f .<; . f th dIsabled In Keleidoscope's Our support services are ma8g~t7dwgYp~8Qta~m~gct~T s2'IT~~YAg~seng~nt Tivlng ana' job ski IS ~ralnlng, ~no help ~e~p Dubll~ 11. TOTAL NUMBZR AND CLASSIFICAT:ON OF STAFF NEEDED: ? fulltlme admInIstratl\ families with disabled youth ~ together. ves LL---direct oroaram related 12. CHANGEs ::;:N STAFF NEEDS (./-) FROM 1.992/?3: UNUSUAL SERVICZS ~ SUPPLIES NEEDED; none 13. none 14. (EXPLANATION) : adaptive equipment for phvsically challenaed/developmentally disabled youth. NE",q ZQUI::?~NT; 15. OTHZR NEEDS: 15. BUDGET PROJE~!ON: A. Est: il't\at gd total coot ot project: S 212,000.00 B. Estimated fynding f=om ail aourC2S1 A~i:n:o''''Jld SQ\U'CII #1- CDBe funds raqueated 1995/96 $ 20,000.00 SourC$ #2. CDBG - City of Pleasanton S 30,000.00 SourcEt 13. CDBG - City'of Livermore $ 20,000.00 NO'I'Sf Sum of Source 11-3 should equal "16&" Iiliove. C. Eatimatrad budgQt by funding lIcurce (use &FlJropriat. c..t.~ori8. dspending on project)l Funding S~l.Zrct! I Funding Sou:'~i) f 1. 2. DeBign/En9inaaring ~roperty Acquisition s S 165,000.00 .$ 5 3. ConstrUotion Ccntr~cta (Rehah, Land Prep.) Staff SalariQQ & Ben~f1t, 42,000.00 s 6. Ccntrac~ Services S $ S S S S S s 4. $. o!!ic& $xp*nass ~ 7. ~alocation ~XpenaQ8 Programmatic equipment 5,000.00' s s s s s s 8. 9. 10. i s 212,000.00 Total. '1' . I, Project Summary Kaleidoscope Activity Center 1995/6 request for Dublin Housing and Community Development Grant o~ recent years, the City of Dublin generously donated HCD funds. Wlth your generosity, major rehabilitation was performed on the facility, and expansion of our -facility through the purchase of a 24 by 60 foot modular classroom was accomplished. On January 21, 1994, Kaleidoscope Activity Center closed escrow on our acquisition of a permanent site for the activity center--a half- acre site and 2600 square foot building originally built on the half acre site, appraised at $165,000. Through grants and fundraising efforts we raised or saved approximately $115,000.00 to date and are providing a permanent home for services to Tri- Valley families with developmentally disabled youth. Need/Problem to be addressed: For the 1995/96 HCD funding cycle, we would like to request your additional support of $20,000 to continue to buy dQwn our fixed rate mortgage associated with the acquisition of 7425 Larkdale Avenue. Because we will have a balloon payment on our note due in ten years, we have a five year goal to "burn the mortgage" entirely rather than consider the option of having to refinance. We feel very fortunate to have this very affordable option to stabilize our long term facility costs as well as build up Kaleidoscope's long term assets. Wi th no prepayment penalty on this mortgage, your support now will allow us to redirect more facility related expenses into meeting the needs of more Dublin families with developmentally disabled youth. This is especially important now because Kaleidoscope may experience continual payment reduction in State Department of Developmental Services funding next fiscal year and is likely to experience persisting State funding cutbacks in the future. Your support now is a long term investment to better meet the needs of 180 Tri-Valley family members who are still on a waiting list for Kaleidoscope's services. In addition to the financial burden of the mortgage, renovation of the facility is needed. This is needed to provide a safe environment for our disabled youth's development. In particular need are tables, chairs, and blinds for the windows. The final segment of our project programmatic equipment for programs challenged developmental youth. is to to purchase serve our adaptive, physically Population/Demographics: Kaleidoscope Activity Center provides skill training to developmentally disabled youth ages 5 - 22 in an afterschool and school holiday/vacation schedule. Approximately 11 percent of the Kaleidoscope's current family members are Dublin residents. Of our total number of clients, 79 percent come from the Tri- Valley. The remaining 21 percent reside in the San Ramon Valley, San Leandro, Hayward, and the Castro Valley, areas. Because we serve a disabled population, Kaleidoscope meets 100% of the Federal funding household income requirement. We also serve a diverse group of individuals with disabilities including race, gender, etc. Developmental disabilities are non-discrimatory. Description of project/goals/budget/maintenance/timetable: Kaleidoscope's 1995/96 Dublin Housing and Community Grant funding meets the acquisition category of the National Housing and Community Development Block Grant program in terms -Of community development for youth with developmental disabilities. This project meets Kaleidoscopes's Goals of having a permanent facility for services, and providing a long term stabilization of facility costs. Specific objectives include burning the mortgage and an annual operating budget for facility maintenance and facilities, the excess of which will become part of a capital reserve fund to provide for long term capital improvements/replacements for facility needs. To facilitate our meeting of these objectives, we have recruited a civil engineer, real estate broker, real estate attorney and electrical contractor to participate with our Building and Grounds Committee. Staff has prioritized a long-term facility needs improvement list which will plan out needs of future years. The cost effectiveness of this activity was reviewed by our Finance/Ways and Means Committee. We anticipate the long term benefits of these objectives is to maintain our wonderful proximity of being able to walk to downtown Dublin resources as well as enjoy the beautiful 4 acre park and handicapped accessible play structure next door to Kaleidoscope. We also anticipate keeping our long term cost per square foot down to approximately 15 to 30 cents a square foot instead of the alternative of paying market lease rates of $1.00 per square foot. This all means security and peace of mind for our families with developmentally disabled youth--knowing that we'll be here for many years to come. The original total project budget for purchasing and rehabilitating the Kaleidoscope site is approximately $212,000, of which $165,000 is for the appraised purchase price, and almost $35,000 for water, sewer and electrical costs, appraisal and escrow costs (please see attached budget). With your $20,000 grant, $20,000 from the City of Livermore's Housing and Community Development Block Grant request, $30,000 from the City of Pleasanton's Community Development Block Grant, $5,000 requested for Tri-Valley Community Fund support (May decision), $3,000 request from the St. Augustine's Parish Social Outreach request, and numerous other requests, we will be nearer to reaching our goal of burning the mortgage and rehabilitation of our center. with the next window for the buy down option on our mortgage open during the month of December 1995, we would be able to maximize the total $20,000 allotment of Dublin's 95/96 HCD funding by that time. ,. The immediate impact would be allowing us to free more direct funds for the further expansion of services and to implement our renovations and programmatic needs. Agency information: Kaleidoscope is licensed to serve up to 68 developmentally disabled youth. We currently serve 49 youth, 17 mo~e than three years ago. Although licensed a$ a day care operation and serving that function in keeping parents in the workplace, Kaleidoscope provides skill training in the areas of independent living skills, job skills (optional) and social skills. These skill training opportunities are provided through a variety of learning through leisure activities including community based outings such as bowling, adaptive swimming, horse back riding, field trips, Special Olympics, public transportation training, etc. In terms of personnel, Kaleidoscope is an Equal Opportunity Employer and requires that its direct care staff comply with Community Care Licensing requirements of First Aid, CPR, and Early Childhood Education classes with special emphasis on course work in Human Development, Therapeutic Recreation and other course work that is specific to the youth we serve. Because we are a service-oriented nonprofit, we encourage feedback from all sources and have a grievance mechanism for staff and parents alike. Kaleidoscope financial status is quite stable with reserve funds earmarked for maintenance of the building and the vehicles, and for the scouting program. We have a long-term goal of having 6 months reserve funds available. We have approximately 4 months of reserves to cover any immediate loss in our largest source of revenue--state funding. Kaleidoscope's operating budget is monitored closely with a monthly financial statement and cash flow analysis. This information is reviewed by the Finance/Ways and Means Committee represented with Board of Directors expertise in Banking, Law, Business and Fund Raising/Saving. As financial situations change, budget review and action plans are implemented to fine tune both income and expense. We are currently recruiting an in-kind Certified Public Accountant for an audit of Kaleidoscope. We guard our financial well being with the same energy we put into the quality of our services, since both are essential to meeting the long-term needs of our families and our mission statement of keeping families with developmentally disabled youth together. Our goals are: (1) to provide Kaleidoscope Activity Center with the resources to "burn the mortgage" of our permanent homei (2) to provide a learning environment area that is a safe environment and typifies a home environment for independent living skills trainingi (3) to provide necessary equipment for the needs of physically challenged youth. . The total $212,000.00 $20,000.00. percent.) On behalf of the many family members we serve and hope to serve, we appreciate this opportunity to request funds that will in turn ensure long-term facility and services to Dublin families with developmentally disabled youth. Additional information as requested is attached for your consideration. Please contact Kathleen Montemayor, Administrative Director or myself, if we can provide additional information. Again, thank you for making Kaleidoscope a permanent home for our families! cost of our original project is approximately of which we are asking about 11 percent or (The percentage of Dublin clients we serve is 11 Sincerely, VOAL\{ Clare Jos I Executive Director February 2, 1995 Ms. Tasha Huston Planning Department City of Dublin P. O. Box 2340 Dublin, CA 94568 Dear Tasha, Thank you for allowing Kaleidoscope to apply for another grant cycle to continue in our pursuit of making a permanent home for our center a reality and to help with needed renovations and improvements. What the City of Dublin has done for our agency in the past is truly appreciated. · Kaleidoscope Activity Center's Board of Directors authorizes the request of February 1995 for the City of Dublin's Housing and Community Development Block Grant. The request amount is as follows: 1995/96 $20,()(X) Kaleidoscope Activity Center's Board of Directon; also authorizes Clare Jost, executive director, as our authorized official. Sincerely, &.YA /!L- David Greene President Board of Directon; 7425 Larkdale Ave.. Dublin. California 94568 510) 828-8857 j ~iJ . scope- cti1)i1}j Gnt:er:.. for the growth of children with developmental di,ahilitie, February 2, 1995 Ms. Tasha Huston Planning Department City of Dublin P. O. Box 2340 Dublin, CA 94568 Dear Tasha, The following statement is what Kaleidoscope Activity Center currently uses in lieu of a Conflict of Interest Statement in our Bylaws. Our Bylaws are being reviewed and until this task has been completed, the following statement is our Conflict of Interest Statement for future input into our Bylaws: 'I CONFLICT OF INTEREST STATEMENT "No member of the Board of Directors or employee of Kaleidoscope Activity Center shall have interest in or relation to any contractor for work peIformed under an agreement. " Thank you for allowing this as a temporary Conflict of Interest Statement. Sincerely, dJ)~ /) i~_ 1tl LA()'/~.../ Clare Jost ~ Executive Director David Greene President Board of Directors 7425 Larkdale Ave., Dublin, California 94568 (510) 828-8857 ); ~iJ .SCo/l& ctivif:!! &n1:er:.. for the growth of children with developmental di,.h;];ties February 2, 1995 Ms. Tasha Huston Planning Department City of Dublin P. O. Box 2340 Dublin, CA 94568 Dear Tasha, This is to inform you that Kaleidoscope Activity Center went through an audit last summer, 1994. This authorized audit was completed and is enclosed in this application packet. ,. Sincerely, } /.7 C!Cvk Clare Jost Executive Director 7425 Larkdale Ave., Dublin, California 94568 (510) 828~8857 '<:t 01 01 ....... VlI.O s........... o +> U> Q)O s....Z ..... Cl ...... "0 OQ) > "00 s....s.... <t:Io.. 00.. CO<t:l ro 1.0 l..C) '<:t 01 <( U c::: ..... - .0 ::l Cl Q) ::l c::: <ll > <( Q) <t:I "0 ~ s.... <t:I -.J l..C) N '<:t " s.... C1.l +> c::: C1.l U >, +...> ..... > +> u <( Q) Cl. o U Vl o "0 '.... Q) <t:I ~ s.... o ...... +...> C1.l 01 "0 ::l CO l..'l 01 0) .... " '" ... ... <> "" = lol ... <II ..Q E <II '" <II o "- II> ..Q E '" > o z "- <II ..Q g u o ~ ..Q E '" 15- II> II) tl :;l Cl :;l <( >0 ;; .., '" I: :;l ...., >0 III ~ Q. <{ ~ ~ '" ::E ~ III :;l .c II> u. '=' '" :;l I: III .., I- W Cl o :J OJ lO <n <n r I.i,It.t)COCQQQOOO en ,- Q 0 0 C) 0 II) = = '0 MUltl)Ui'MCT'"COU')U')O i;,...,N r..t~~'l)~~N .., -;:;)00000000000;;' If>OOOOOOOOOOOlf>OO .....(,0'"'1 N\l).......~U'lOoa'l) f.3 'r"N T"""'N~-U; ---. r:.: 0 0 (5 0 0 0 0 0 0 (5 (5 ~ nLOOlllOOOOL()O CO OCXJN NIJ'1COU")f'-U'l ..... "" N ." ~ N - .----- "" o 10 N ooo'oooooooocn OOOlf>OOOOOO 0 .....("0.,1 C\ll()(t)-oo 0 "1"'""..... T"'"'I""'" CO N gg:;;;~~gggg<5o; COC'\l Nl"'--m~l.Oi.() N N .... -. Ie g ~ g g g g 8 g goo ~ OO)C'\I C'\IU'}(()......oo ~ ...... ..... co...... n M ~ -;::000lf>0<500000<D I'-If>OI/)I'OOOOOO en MLnN """""(0.........."'0 to t--. N "'d".....- to N M r-OOOiOOOOOOOON (")I/)Olf>r-ooooo .... Or')N ---l',OtOOOO Q CD .....v......Lt) N ~ M -- --- co iO 0 0 0 0 0 0 0 0 <5 <5 ;;, ""If>0lf>0000"'0 .... N(""IN NO...n.-r---\O to a:> ~ .... N M - - ii5 00 0 If> 0 0 0 000'0 ;;, M"-Ol/)I'OOOOO r- ([)U1C'\1 """"c__......Lt)...., ..... N MN cn N N --- -- ~ 0 0 (5 '" 0 0 0 0 0 0 0 N O.--Olf>r-OOlOOO cn OfDN .....OCO,...U")O N co N r-IO ~ .-- M ---a; (5 (3 0 iO (5 <5 0 (5 (5 (5 0 ~ MOO"'I'OOOIOO <D ;;;CON 'r-~tO~~~ :;g ~ N --~oCiooooooooi5;;t (,OLOL{}l/)..nooooo u;\' ~r--N .....~~~~U") ;! N .., --- III '" '" r-i ...J C2~-E ~~E ~o:g~ W <= III _ LL "' ~ "' :.;:: .2 "' iill;;::::J <=i5(;j~ 1-c...cE ~E5~ E--c ~~'Qi Q)150g ~ID (/)"'0:: ~~u.c- l'J.gE (9 ~ o/j 0> g ..g ~ t3,~ -g Q; 0 Z ..c:: en .S --. :;3 ~ Q,)'~ ~ q: .E is :: -g u m ,g 0-/,1:' f:! 2 '" 2 Z <= ::::J iJ '- E -t: ;::1" '" - <= ili ~ 2 ~ m ~ 0 0 ~15 ~ ~ ~ 0 LL U 0:: a:: t: U ~I(/)ILL l'J (/) l'J I- III Ei o u s:: H 00 01'-- OM -M 0.., M.. OOCWCOOQOO~OOO~OO~QooeCCQQVOOO~COOOO~ ;~no~~oooc~~eQ~O~Q~OOCO~CCO~COC~~C~CC~ ~~~~~~~~~~ M~~~N~~~;~~~~~~;~~~~~~~~~g: t~co T"" ~ "~ Q '::l = I<l '~0000~a06E~000000i5(5 ~ooo~~o~~ ~oo~ ~ 0 ~~ro~~~~ N ~~~ ~ ~ E~r- .-- <II '" '" o ":- I:) 0 0 C U') CJ 0 0 (3 djODOO......C....- .ot'--r-~tO.,....(O E;:!<O ~ '" > o z -- ----~-~ 00000000l'-I000000000N 00 IOIOolOoml/) 0 OlO"'O~ .... M<OI'-..~ N NONO~ NOM M ... iOoo0661f>"'006Eoi56160~~555~E60E~ 00.. I'-MOOOOOlOOO."O",,1'-- 0 0 0 ... ~....- NN-~~OM~~ ~~ N N N N ~ ~ N ~oooomoooo~oooooooccooooooo~~oo~ooooo~ ~OOO~~c....- O~~ ~ 000 ~~O~O~~ c~CO 0 ~ ~orn~~~~ .,....n ~ ~~~ M~~ ~~ Nm~N ~ ~ Dm~ ~ ~ B~ N u o -;:: 0 0 0 'I> 0 6 0 0 iO iO i5 0 0 0 1I>0lf>01'-r-0~ r- OO~ .Qt'--c;:r);-I.O.,....~ T'"" ...-or- EI'r- ~ II>~ 15- <II II) 0'l>00oC;<5oE50E~<505E50o50~ 10 MOO'l>IOIOOlOO""'I> 0 "'0 0 ~ ....- ~~~o~~~ M~.,.... N ~N N m ~ .., .., o ...0 tIl 0 :;l a:> Ql~ :;l <( -OOlf>"'ooolOiOaoaoi50lOIf>000100000~0000 OONNO~IOI'- 00.. NMmOOO'l>oo"'omlO 0 ~~~~~ ~ -- NN~~V~M~~ ~~~ N -- 00000 I' 00 0 l'l a:> N N .., M N ~ -00 00 If> 'I> >ol'-a:> 'S-- .., 0'1>00 01'--0010 .-- a:> ~ .-- oooiOiOoooooooooo!oOOOOr-"'oooooooo~ ~ MOlf>.. ~1O"'oom'l>'I>o",omNOO 00 10 ~ N ~~N~~N~~m ~~~NN NN N ~ N " I' N ~ ~ooa~oaooo~oooa~ooooaoooooor-OOOOOOOOOOM OOON~~_ NOOvWM 000 ~~o~om~ 0 ~O 0 ~ ~~~~ T'""~~ M N~~ ~~~ v_ N ~~ ~ ~ ~~m ~ ....- ~ :;l ...., -- 010 0 iO 0 a 0 o....-Or--.~O't"'" (ON-"IIt~,...... >..1.[) co """" III .-- ~ olOiOOOOOOlf>If>OOOOOOOOOI'-"'OOlOO .,,1'- OO"OIOMOOO"'IO'I>Olf>Oml'-- O~O - -- .,....~N~~~OM~~ ~~ N~~ N If> 000-0 N o 0 N N N I'-- It) .., ~ 0100 ~l~ ~ =lOm i5:."" <{ oo66.E~~56a66~5ooooo~ooo~~ooooo 001/)0 Olll.. ~ 000 ll)NOlOOmlt) 0 0 ~~ ~ ~N ~ ~~~ ~~~ ~~ N N ~ ~ 000 I'-- o <'"I N ~ l'l .., -ooo."If>ooa."",ooooooaiOaolaCiEc;IOOr-1t) ooo~~~....- ~ cO~ ~oo~~~c~c~~ ~~-~N~~ ~....-~ ~~~~~W M uCOCO .,.... :0 -- ::E -- 0 I 0 0 If> 0 0 0 0 0 it) iii 0 (5 0 '" it) iO 0 0 0 i5 0 0 0 10 <51-';: iti 00 0 0 ~ ~I:;; ~ ~ I'- 0 ~ It) ... 0 0 ~ N ~ ~ ; ~ ~ :g ~ g g 10 g e 10 ~ M ~~~ ~ ....- :;l~ '- .c '" u. ~I~i* jl~I'" 00000000 r- o 00 0 ... N MN N N M N <'"I -~ 0000 N o 0 M N N 0 ~ N aoiOooooiO",ooo co~oo t.OOU")"'tt' ~~~O('i') ......N ~ "" 5~6~66~6~E~~~~coooo~5~~ 10 NOO IOI'-o'l>oml'-- 0 100 0 ... ~ ~~~ M~m ~~ N ~N N N I' N = c _ ci> g ~ gEE" :;tll'>", EO-g-j '-~;; ,_ ~ ..Q a; ;j ~ .:: 0 tIl tn -::7Q)>(.) U)c:,c:., Q.) '" ~D>~~ 5::::JO", III '" tIllllE"'O.... :;:: .u"'''' LL r-i I ~ ,en 'OJ ~ 'E ~ .g- 5l ~ .::g ~ o!l . ~c~~~~ u~-~a ~ III till'" - !'? - - 0 ::::J tIl ..c: ;:: ::::J 0- tIl GJI <l.> ~ ~Ic.. ~ (/) en <5 0> tIl.g e "' c.. :E <= III '~'2 ,21,!)! f:! o/j o/j > .~ * (/) ~ (/) !!1 ~ ~ 1::'<01- 1Il!,'- I- >-;... ;....- u. o/j o/j '" '" :g, O:J GJ j(/)I01 ",", . '" '" '" t:: ci. III 'C D '" "'I 04 .... f >- ~ ~ c. ~ ~ ~ ~ ~ ~ "5 rJ ~ E Vi ~ 2 xlllll"'le", E Cl 01 OI"I"'::::J CT,"' "'.:g O'CO 1!! t.lIZIc.. Q. U W ~ ~ ~ ~ en 0 W ...J ::2 "" c.. c.. (/) '" E '" t5 o c C. ~ :;t ':; ~ III ~ .~ we: Jf Ill~",~~~ -a V'J-g lD (1)-: ~8.~aJc:tn g. .!!1 ~.~ ~~ g.~", ~>< ~;t~!;! E tIl ~O--"'-"'::2"'Xwx~~~ 'm E ~ ':; 2: 0- ~;; . ~ W " W ~ ill x ~ '" UCT~~"'''''-UOl*''~Q.~ o/j 11'>.... ~ W (/) ~ l'J E 'i\j :J ~ Z <= '. - & ~IS ~EE-tIltllntll~ ~!& '" ! t: '- II'> i\j '" '" ~ ~ ~ 0::'" .!!1 "m .s LL ::::J ",'.-l D'-~~lD~~~OUU u~_~Dolm t:: I '" '- , :;:: Ol Ol 0>'- ._"- .-" <= - E rl.IJ .g g. ~ 5 ~ e lee ~ ~ -g -g ~ 5 ~ t: ,- '5 0 "" 0:: .5 Z ~ c.. c.. Q. > > > > > LL Cl V'J1&!,::2 E-i c, " iIi .iI1L KALEIDOSCOPE ACTIVITY CENTER Financial Statements December 31, 1993 With Report of Certified Public Accountants ,. Table of Contents Page No. ,. Independent Auditors' Report 1 Financial Statements Balance Sheet 2 Statement of Activity and Changes in Fund Balances 3 Statement of Cash Flows 4 Notes to Financial Statements ,. 5-6 Single Audit Independent Auditors' Report 7 Schedule of Federal Awards 8 Independent Auditors' Report on Internal Control Structure Based on an audit of Financial Statements Performed in Accordance with Government Auditing Standards 9 - 10 Independent Auditors' Audit Report on Compliance Based on an Audit of Financial Statements Performed In Accordance with Government Auditing Standards 11 . Independent Auditors' Report on Compliance with General Requirements 12 Independent Auditors' Report on Internal Control Structure Over Its Federal Financial Assistance Programs 13 ~ 15 Independent Auditor's Report on Compliance with Its Nonmajor Federal Award Programs 16 III An Accountancy Corporation Giiell~ 1< Dcnvjls To the Board of Directors of Kaleidoscope Activity Center Dublin, California Independent Auditors' Report We have audited the accompanying balance sheet of Kaleidoscope Activity Center (a nonprofit organization) as of December 31, 1993, and the related statement of activity and changes in fund balances, and cash flows for the year then ended. These financial statements are the responsibility of the Center's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. 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 includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above, present fairly, in all material respects, the financial pOSition of Kaleidoscope Activity Center as of December 31, 1993, and the results of its operations and cash flows for the year then ended in conformity with generally accepted accounting principles. r~ ~\:J~ June 21, 1994 Pleasanton, CA . 5000 Hopyard Road, Suite 335 · Pleasamon, California 94588-335J · Tel: (510) 734-6600 . Fax: (510) 73+66J J KALEIDOSCOPE ACTIVI1Y CENTER Property and equipment, net of accumulated depreciation Current assets Cashandcashequ~a~nts Accounts receivable Grants receivable Prepaid insurance Deposit on purchase of building Total current assets Utility deposits Total assets BALANCE SHEET December 31, 1993 ASSETS $145,003 23,886 2,894 5,548 30,000 201,331 ~ 98,395 250 $305.916 LIABILITIES AND FUND BALANCES Current liabilities Accounts payable Accrued wages and payroll taxes Deferred capital support Accrued compensated absences Total current liabilities Fund balances Designated Unreserved Total fund balances Total liabilities and fund balances See accompanying notes. $972 9,914 12,110 4,410 28,066 11 ,345 266,565 271,910 $305.976 2 KALEIDOSCOPE ACTIVITY CENTER STATEMENT OF ACTIVITY AND CHANGES IN FUND BALANCES For the Year Ended December 31, 1993 Support and revenue Contrib utions Fund raising, net of expenses of $14,268 Program service fees Fees from governmental agencies Interest Other Total expenses $45,732 9,234 11 ,331 272,938 2,838 881 342,954 736 13,838 7,921 2,336 . 6,103 2,445 2,063 1,793 3,847 25,567 1,911 561 11,479 6,000 1,199 220,375 1,468 1,829 2,511 1,675 4,730 6,300 326,687 16,267 75 48,899 48,974 65,241 212,669 $277,910 Total support and revenue Expenses Advertising Benefits Depreciation Education and development Insurance Licences and fees Miscellaneous Office Outside services Payroll taxes Postage Printing Programs Rent Repairs and maintenance Salaries Supplies Telephone Travel Utilities Vehicle Vehicle insurance Excess of support and revenue over expenses before capital additions Capital additions Contributions Grants Total capital additions Excess of support and revenue over expenses and capital additions Fund balances, beginning of year Fund balances, end of year See accompanying notes. 3 . . -- III . III 11II ... KALEIDOSCOPE ACTIVITY CENTER STATEMENT OF CASH FLOWS For the Year Ended December 31, 1993 Cash flows from operating activities Excess of support and revenue over expenses and capital additions $65.241 Adjustments to reconcile net income to net cash provided by operating activities Depreciation Loss on asset disposal Net cash used by investing activities 7,921 294 . 313 (2,894) (692) (343) 4,066 12,710 4,410 91,026 (30,000) (20,490) (50,490) 40,536 104,467 $145.003 (Increase) decrease in Accounts receivable Grants receivable Prepaid insurance Increase (decrease) in Accounts payable Accrued wages and payroll taxes Deferred support Accrued compensated absences Net cash provided by operating activities Cash flows from investing activities Deposit on purchase of building Purchase of fixed assets -. ,. ,. .. Net increase in cash Cash and cash equivalents, beginning of year Cash and cash equivalents, end of year See accompanying notes. 4 KALEIDOSCOPE ACTIVITY CENTER Notes to Financial Statements December 31. 1993 Note 1 . Oraanization and Summary of Sianificant Accountina Policies The Kaleidoscope Activity Center was organized and incorporated as a nonprofit corporation in October, 1982. The Center, located in Dublin, California, provides support services and education to families with developmentally disabled children. A) Basis of Accountina Basis of accounting refers to when revenues and expenses are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made. regardless of the nature of the measurement focus applied. .- ;: The financial statements of the Center have been prepared on the accrual basis of accounting. Revenues are recognized when they are earned, and expenses are recognized when they are incurred. ~ B) Income Tax Status The Center qualifies as a tax.exempt organization under Section 501 (c)(3) of the Internal Revenue Code and. therefore. has no provision for Income taxes. C) Allowance for Uncollectible Accounts The Center makes no provision for uncollectible accounts as experience shows the amount to be immaterial. D) PropertY and Eaulpment The Center's depreciable assets are carried at cost and depreciated using the straight.line method based upon the estimated useful lives of the assets as follows: Buildings and improvements Equipment Furniture and fixtures' Vehicles 10 . 31.5 years 5 - 7 years 10 years 5 years '~- -- ,. -- -. Expenditures for property and equipment in excess of $200 are capitalized. Maintenance and repairs are charged to operations when incurred. Property acquired with grant funding is subject to repayment to the grantor if the property is subsequently sold. E) Deferred Support Receipts earmarked for specific purposes by donors are recorded as deferred support until the related expense is incurred. 5 F) Statement of Cash Flows For purposes of the statement of cash flows the District considers currency on hand, demand deposits, savings accounts, certificates of deposit, and money market reserves to be cash equivalents. G) Donated Materials and Services The value of donated materials and services is not included in the financial statements as no objective basis is available to measure the value of such items. Note 2 - Property and Equipment .. " A summary of property and equipment follows: Less accumulated depreciation $91,847 12,721 9,650 2,167 31.612 ~ 147,997 49.602 $ 98.395 Building Improvements Equipment Furniture Vehicles '1" ,-. Note 3 - Subseauent Events The Center is purchasing the land and building which they are currently renting. Grants and donations received toward the purchase of the building are shown as deferred support. The purchase was concluded in January, 1994 for $161,361. Note 4 - Desianated Fund Balances The Board has designated funds for specific purposes as follows: Scout troop Facility repairs and maintenance Vehicle repairs and maintenance Colin Willis Memorial Fund $4,888 3,950 473 2.034 $11,345 Note 5 - Maior Fundinq Source The Center receives a majority of its funding from the Regional Center of the East Bay, a nonprofit organization which receives state funding through the Department of Developmental Services. During the year ended December 31, 1993, revenues of $264,639 were received from the Regional Center of the East Bay. 6 ~ SINGLE AUDIT An Accountancy Corporation iiell (gW' 1< Davks To the Board of Directors Kaleidoscope Activity Center Dublin, California ; ~. ! Independent Auditors' Report \i ':?, ' We have audited the financial statements of Kaleidoscope Activity Center for the year ended :::'''' I',,',,' December 31, 1993, and issued our report thereon dated June 21,1994. These financial statements '~'J.,~,:,;,'" are the responsibility of Kaleidoscope Activity Center's management. Our responsibility is to express , :1f.t~~:C:tb:t'il' an opinion on these basic financial statements based on our audit. f.~/:V!;~\~; 't";~""~~ : , , 'ir;~~~~:~if~:< : ,.' " We cond~~ted our audit ,in accordance with generally accepted audi~ng standards and 1:':)'::: Government Auditing Standards, Issued by the Comptroller General of ~e United States. Those .' ~ , . \ '1:iffiP;standards require that we plan and perform the audit to obtain reasonable assurance about whether :,51(,':" the financial statements are free of material misstatement. An audit includes examining, on a test '1i~i~ basis; evidence supporting the amounts and disclosures in the basic financial statements. An audit };ty\ also includes assessing the accounting principles used and significant estimates made by ):f~': management, as well as evaluating the overall financial statement presentation. We believe that our ~?i'iaudit provides a reasonable basis for our opinion. .~~~1"T': .' , ,f; Our audit was made for the purpose of forming an opinion on the basic financial statements 'i.'X., of Kaleidoscope Activity Center taken as a whole. The accompanying Schedule of Federal Awards is presented for purposes of additional analysis and is not a required part of the basic financial , statements. The information in that Schedule has been subjected to the auditing procedures applied In the audit of the basic financial statements and, in our opinion, is fairly presented in all material . respects in relation to the basic financial statements taken as a whole. ~ ~.\::J ~ June 21, 1994 Pleasanton, CA 5000 Hopyard Road, Suite 335 . Pleasanton, California 94588-3351 · Tel: (5\ 0) 734-6600 · Fax: (5\ 0) 734-66 J I Federal Grantor/program Title Pass-through Grantor U. S. Department of Housing and Urban Development Community Development Block Grant Passed Through: City pf Pleasanton City of Livermore Total Federal Awards KALEIDOSCOPE ACTIVITY CENTER SCHEDULE OF FEDERAL AWARDS For the Year Ended December 31, 1993 Federal CFDA Number 14.218 14.218 Pass- through Number N/A N/A Program Award Amount $25,000 30,000 $55.000 Revenue Recognized $18.899 30,000 $48.899 . Expenditures $18,899 30,000 $48.899 Accrued Receivable $2,894 $2.894 An Accountancy Corporation iieU~ 1< DGvi~ To the Board of Directors Kaleidoscope Activity Center Dublin, California Independent Auditors' Report on Kaleidoscope Activity Center's Internal Control Structure Based on an Audit of Financial Statements Performed in Accordance with Government Auditina Standards We have audited the financial statements of Kaleidoscope Activity Center as of and for the year ended December 31. 1993. and have issued our report thereon dated June 21, 1994. We conducted our audit in accordance with generally accepted auditing standards and 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 statements are free of material misstatement. In planning and performing our audit of the financial statements of Kaleidoscope Activity Center for the year ended December 31, 1993, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure. The management of Kaleidoscope Activity Center is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable. but not absolute. assurance that assets are safeguarded against loss from unauthorized use or disposition. and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements In accordance with generally accepted accounting principles. Because of inherent limitations in any internal control structure. errors or irregularities may nevertheless occur and not be detected. Also. projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because .of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. For the purpose of this report. we have classified the significant internal control structure policies and procedures in the following categories. Accountino Cycles: Treasury or finance Revenue/receipts Purchases/disbursements Reporting 5000 Hopyard Road, Suite 335 · Pleasamon, California 94588-335J · Tel: (510) 734-6600 · Fax: {510} 734-661 J i . ~ '.' iii"', . ~,\. t: I '~'ll. , '(\. , ,~ ~)i:." '1'( ~!'~. "I~\; t > 1I"'{"'i"~ ;<.'" ,- , ':'1.*;t I ~""~ r"'" -, I I, , ll.l.,. ~ , ~f1~~i~~:: '. ..~:..' -,~:", " "~r' '.:ilf':' ::':jf. ' For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and whether they have been placed In operation, and we assessed control risk. Our consideration of the internal control structure would not necessarily disclose all matters In the internal control structure that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees In the normal course of performing their assigned functions. We noted no matters Involving the Internal control structure and its operation that we consider to be material weaknesses as defined above. · We also noted other matters involving the internal control structure and its operation that we have communicated to the management of Kaleidoscope Activity Center in a separate letter dated June 21, 1994. This report is intended for the information of the audit committee. management and the United States Department of Housing and Urban Development. However. this report is a matter of public record and its distribution is not limited. ~~.D~ June 21. 1994 Pleasanton, CA An Accountancy Corporation G iiellcow 1< Dcnvil!si To the Board of Directors Kaleidoscope Activity Center Dublin, California . Independent Auditors' Report on Kaleidoscope Activity Center's Compliance Based on an Audit of Financial Statements Performed in Accordance with Government Auditina Standards ';~:<~J~':" .,'t':.;.:,',", If};' '1}:1~;:::' ~:{. .' "i;\jl~;<: ; We conducted our audit in accordance with generally accepted a~diting standards and '-'".:};.j, Government Auditing Standards, issued by the Comptroller General of the United States. Those f?L standards require that we plan and perform the audit to obtain reasonable assurance about whether j;;!~;:: the financial statements are free of material misstatement. I'~,:~! l~~~.. J;::hj ,Compliance with laws. regulations, contracts, and grants applicable to Kaleidoscope Activity ';,fpenter is the responsibility of Kaleidoscope Activity Center's management. As part of obtaining l~l1sonable assurance about whether the financial statements are free of material misstatement, we 'peqormed tests of Kaleidoscope Activity Center's compliance with certain provisions of laws. 'r~gulatlons, contracts, and grants. However. the objective of our audit of the financial statements was ,,9Ho provide an opinion on overall compliance with such provisions. Accordingly, we do not express ~:~~~~~):)pi~ion. "':""~:'~""'''' 'ffi,J'ftif:Jne results of our tests indicate that, with respect to the item~ tested, Kaleidoscope Activity ,~n~t~~p.rrp'ied, In all material respects. with the provisions referred to in the preceding paragraph. ~ nb~r,!~p}~C~ ,to items not tested. nothing came to our attention that caused us to believe that leidoscope' Activity Center had not complied. in all material respects, with those provisions. 'P'~~~~i~ ~r.: ~~~This r,eport is intended for the information of the audit committee, management, and the il~c:tf."~ta!esDepartment of Housing and Urban Development. However. this report is a matter of .c'record and its distribution is not limited. ~~:!"t?;: i:" We have audited the financial statements of Kaleidoscope Activity Center as of and for the year ended December 31. 1993. and have issued our report thereon dated June 21, 1994. ~~~ Pleasanton, California 94588-3351 · Tel: (5\0) 734-6600 · Fax: (5\0) 734-661 1 . An Accountancy Corporation iioUQtlI< DCilvi~ To the Board of Directors Kaleidoscope Activity Center Dublin, California Independent Auditors' Report on Kaleidoscope Activitv Center's Compliance With General Reauirements' We have audited the financial statements of Kaleidoscope Activity Center as of and for the year ended December 31, 1993, and have issued our report thereon dated June 21, 1994. We have applied procedures to test Kaleidoscope Activity Center's compliance with the following requirements applicable to its federal programs, which are identified in the accompanying schedule of federal awards for the year ended December 31, 1993: . . · Political activity Davis.8acon Act Civil rights Cash management Relocation assistance and real property management Federal financial reports Allowable costs/cost principles Drug-free Workplace Act Administrative requirements Our procedures were limited to the applicable procedures described in the Office of Management and Budget's Compliance Supplement for Audits of Institutions of Higher Learning and Other Non.Profit Institutions. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on Kaleidoscope Activity Center's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion. With respect to the items tested, the results of our procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph of this report. With respect to items not tested, nothing came to our attention that caused us to believe that Kaleidoscope Activity Center has not complied, in all material respects, with those requirements. This report is intended for the information of the audit committee, management and the United States Department of Housing and Urban Development. However, this report is a matter of public record and its distribution is not limited. 0,' ~ ' \'\ ' J~ <: ~~~ , June 21, 1994 Pleasanton, CA . Sooo Hopyard Road, Suite 335 · Pleasanton, California 94588-3351 · Tel: (510)734-6600 . Fax: (51 0)734-66ll An Accountancy Corporation iiellcow ~< ID cnviits: To the Board of Directors Kaleidoscope Activity Center Dublin, California Independent Auditors' Report on the Kaleidoscope Activitv Center's Internal Control Structure Over Its Federal Financial Assistance ProQrams We have audited the financial statements of the Kaleidoscope Activity Center, as of and for the year ended December 31, 1993, and have issued our report thereon dated, June 21, 1994. We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Circular A-133, Audits of Institutions of Higl1er Education and Other Nonprofit Institutions. Those standards and OMS Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement and about whether Kaleidoscope Activity Center complied with laws and regulations, noncompliance with which would be material to a federal financial assistance program. . In planning and performing our audit for the year ended December 31, 1993, we considered Kaleidoscope Activity Center's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinions on Kaleidoscope Activity Center's financial statements and to report on the internal control structure in accordance with OMS Circular A-133. This report addresses our consideration of internal control structure policies and procedures relevant to compliance with requirements applicable to federal programs. We have addressed policies and procedures relevant to our audit of the financial statements in a separate report dated June 21, 1994. The management of Kaleidoscope Activity Center is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure polices and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles, and that federal financial assistance programs are managed in compliance with applicable laws and regulations. Because of inherent limitations in any internal control structure, errors, irregularities, or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. .; 5000 Hopyard Road, Suite 335 . Pleasamon, California 94588-3351 · Tef: (510) 734-6600 · Fax: (510) 734-6611 , t . - For the purpose of this report, we have classified the significant internal control structure policies and procedures used In administering federal financial assistance programs in the following categories: Accountina Cycles: Treasury or finance Revenue/receipts Purchase/disbursements Reporting Administrative Control Cycles: General Political activity DavisRBacon Act Civil rights Cash management Relocation assistance and real property acquisitions Federal financial reports Allowance costs/cost principles DrugRfree work place Act Administrative requirements Specific Reauirements Allowable costs Reporting requirements Special test and provisions For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant pOlicies and procedures and whether they have been placed in operation, and we assessed control risk. During the year ended December 31, 1993, Kaleidoscope Activity Center, had no major federal financial assistance programs and expended one hundred percent of its total federal financial assistance under the following nonmajor federal financial assistance program: Department of Housing and Urban Development R Community Development Block Grants ':~'l";:, l~~,h,,: We periormed tests of controls as required by OMB Circular A.133, to evaluate the "\'~,!'lffectiveness of the design and operation of internal control structure policies and procedures that \Kwe considered relevant to preventing or detecting material noncompliance with specific requirements, 'general requirements, and requirements governing claims for advances and reimbursements and amounts claimed or used for matching that are applicable to the aforementioned nonmajor program. '. \.)~ , . ":" '"",.' .". I ~.. ",. I I', Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion. Our consideration of the internal control structure policies and procedures used in administering federal awards would not necessarily disclose all matters in the internal control structure that might constitute material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be material to a federal awards program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control structure and its operations that we consider to be material weaknesses as defined above. However, we noted certain matters involving the internal control structure and its operation that we have reported to the management of Kaleidoscope Activity Center in a separate letter dated June 21, 1994. This report Is Intended solely for the use of the audit committee, management and the United States Department of Housing and Urban Development. However, this report is a matter of public record and its distribution is not limited. ~~W~ June 21, 1994 Pleasanton, CA An Accountancy Corporation neilOM' II Dcnviis , \. ~ ": " To the Board of Directors Kaleidoscope Activity Center Dublin, CA Independent Auditors' Report on Kaleidoscope Activitv Center's Compliance With Its Nonmaior Federal Award Proarams We have audited the financial statements of Kaleidoscope Activity Center as of and for the year ended December 31, 1993, and have issued our report thereon dated June 21, 1994. In connection with our audit of the financial statements of Kaleidoscope Activity Center, and with our consideration of Kaleidoscope Activity Center's internal control structure used to administer ,federal programs, as required by Office of Management and Budget (OMB) Circular A-133, Audits of ;', ,t.~,',:" . ~'Institutions of Higher Education and Other Non-Profit Institutions, State and Local Governments, we !::~'()P~' .. : selected certain transactions applicable to certain nonmajor federal financial assistance programs for ,.}q?~{~~),~~tr," ,: the year ended December 31,' 1993. ~s required b~ OMB Circular A- ~ 28, we have performed auditing "Pl:~!i,~~~.j;;;~!::;,:~:\:,: procedures to test compliance With the requirements governing types of allowable costs, r "\:I?J..requirements, reporting and other special tests and provisions that are applicable to those , ~$j;:",'~transactions. ,?ur procedur~s .were substantiall~ less in scop~ ~han an audit, the ~bjective. of which ~'~f;V':,ls the expression of an opinion on the Kaleidoscope ActIVity Center's compliance With these Wf.J;..?il/:;; requirements. Accordingly, we do not express such an opinion. ;;~~.J'iI\;>:." \: . r' Ii > .;\:~"/"i:.. '. . I '. ' ":;l!':'<'"With respect to the items tested, the results of those procedures disclosed no material ,i~lnstances of noncompliance with the requirements listed in the preceding paragraph. With respect ~~JO items not tested, nothing came to our attention that caused us to believe that the Kaleidoscope ~.t-~ttvity,Center had not complied, in all material respects, with those requirements. \~. .~it~"',..,:: ':,:~ ~. " ! " 'I~X{}>l.:,L;. This report is intended for the information of the audit committee, management and the United SJatfils Department of Housing and Urban Development. However, this report is a matter of publiC record and Its distribution is not limited. . .' ~}.~~~~~.:.:f~.,:; ,: .~.: ."::. ' *tJ~:~~ une21, ;,1994 ';85anton,: CA .. . t~~:ff~ . II c;~~";,,,"" , '1i1~r.~t,'<,.,'1 . j .. i "i.i..~~, :~;:{~..~ I! Wi', !,-J,'I:'';", 1'1\l}N\~ ',' I; i~~!50g0, ~HOPyard:~~~!~:'~J;t~ 335 · Pleasanton, California 94588-3351 · Tel: (510) 734-6600 · Fax.. (510) 734-6611 .." :' ',:"th-. t}} '(<'0"'" .-: \", ...., "'.' .,. r'" t ~'~f~",j;~r4~"),~~ T~' ~"::~~ '. ., "~ " ~ Q ~~ '_...:J \,D~ , . / I , ALAMEDA COUNTY HOUSING & COMMUNITY DEVELOPMENT PROJECT APPLICATION FORM 1995-96 PROGRAM YEAR . 1. ORGANIZATION: TRI-VALLEY HAVEN FOR WOMEN, INC. 2 . ADDRESS: P.O. BOX 2190, LIVERMORE, CA 94551 3. PROJECT TITLE: COMMUNITY SERVICE BUILDING 4. ACTIVITY NAME: CAPITAL CAMPAIGN 5. DESCRIPTION: Community Service Buildinq - Ca?ital Campaiqn 6 . GOALS AND OBJECTIVES: To build a community service buildinq that will house the Valley Rape Crisis Center and all of Tri-Valley Haven's domestic violence services for persons not livinq in our shelters. 7. SCHEDULE: - List major benchmarks in the development and implementation of project. Include expected completion date. (For example, project survey and design, acquisition, construction start, construction completion. We will break qround on February 9. 1995 and estimate the move-in date to be October 1995. We still need $80,000 to complete the buildinq and an additional $100,000 for the first three years of operatinq costs. 8. Helen Meier Executive Director 2/1/95 Submitted by Title Date **************************************************************************** (For HCD Use Only) SECTION: PROJECT# APPROVED BY DATE AUTHORIZATION AMENDMENTS ON FILE Program Manager Budget/Accounting Acting Asst. Planning Dir. Adolph Martinelli HCDAC Advisory Committee Urban County TAC Board of Supervisors EXHIBIT B..6 9. PROJECT BENEFIT A. Identify census tract(s) citywide and block area/service area that the project is serving, if applicable. Use Preliminary 1990 U.S. Census Data, if possible. We serve all areas of Dublin, Pleasanton and Livermore. Over 90% of our clients are low income. Block Area/Service Area Map - (Attach map with clearly identified boundaries of areas to be served and/or benefitted from project.) All areas of Dublin. B. Identify project beneficiaries within service area. Total number of persons (P) or households (HH): x.SOO approx. Number of low and moderate income persons or households (income less than 80% of county median) : y.4S0 aoprox. Percent of low and moderate income persons or households (y divided by x and converted to %) 90% aporox C. Source(s) of data: Prelim 1990 US Census Data Percentage represents estimate based on previous Special Census Data. 10. IF CDBG FUNDED, PROJECT MEETS WHICH NATIONAL OBJECTIVE AS DEFINED IN CDBG REGULATIONS: A. Benefits low and moderate income households: ()Area (X) Limited Clientele ()Housing ( ) Jobs Victims of sexual assault and victims of domestic violence and their children. B. Aids in the prevention or elimination of slums or blight. C. Meets regulatory provision for an activity designed to meet a community development need having a particular urgency. 11. TOTAL NUMBER AND CLASSIFICATION STAFF NEEDED: o Staff are all current staff members of Tri-Valley Haven for Women. 12. CHANGES IN STAFF NEEDS (+/-) FROM 1992/93 No chanqes 13. UNUSUAL SERVICES & SUPPLIES NEEDED: None 14. NEW EQUIPMENT: (EXPLANATION) 15. OTHER NEEDS: 16. BUDGET PROJECTION: A. Estimated total cost of project: $800,000 ($700,000 Building $100,000 Operations) B. Estimated funding from all sources: Requested Approved Source #1 CDBG Dublin/funds 1995/6 $ 10,000 Source #3 CDBG P1easanton $ 65,000 $370,000 $ 35,000 $214,633 $105,367 Source #2 CDBG Livermore 1994/7 Raised by Board and Staff Other to be raised C. Estimated budget by funding source (use appropriate categories depending on project) : PLEASE SEE ATTACHED BUDGET The City of Livermore has given us a 50 year lease on a 1.1 acre parcel of land. Salaries and benefits before move-in absorbed by Tri-Valley Haven annual operating budget. The program services in this new building will be provided by the direct service staff already employed by Tri-Valley Haven for women. PROJECT BUDGET (Building) INCOME Granted or Pledged: City of Livermore CDSG (1991-1997) Clorox City of Pleasanton (CDSG 1993-1994) First Presbyterian Church, Livermore Rotary Foundation City of Dublin (CDSG 1993-1994) Dillingham Construction Sandia Corporation Card Systems U.S.A. Individuals and Club Subtotal to Granted/Pledged Reauests: CDSG Pleasanton 35/30 CDSG Dublin 10 370,000 75,000 35,000 30,000 12,500 1 0,000 1 0,000 5,000 5,000 67,133 619,633 65,000 1 0,000 Subtotal Requests 75,000 Other to Be Raised 105,337 800,000* * $700,000 to complete building, $100,000 operations/program/start-up Please note some of the funds raised to date could be used towards operating expenses, not capital. EXPENSE - BUILDING Contract City Fees Site Improvements and Engineer Architect Attorney Phone Installation Moving Continqency 565,000 35,000 26,000 30,000 10,000 5,000 2,000 27.000 700,000 EXPENSE - BUILDING OPERATION AND MAINTENANCE * Occupancy Telephone General Liab. Ins. Utilities Janitorial Services Security Services Repairs Office Expense TOTAL OPERATING Vear 1 3,000 5,000 2,800 2,400 2,000 1,500 11,967 28,667 Vear 2 3,090 5,150 2,884 2,472 2,060 1,545 . 12,326 29,527 Vear 3 3,245 5,408 3,028 2,596 2,163 1,622 12.942 31,004 = $89,198 (3 Year Total) .. MARGARET HACKENBERG, President 1135 Concannon Blvd., #10 Livennore, CA 94550 866-9055 Ext 2127 (W) 447-9112 (H) .. CONNIE CLARK, Vice President 2457 Farnsworth DrIve Livennore, CA 94550 443-8046 (H) 786-6897 (W) 782-9315 (FAX) ..PAM CRITCHFIELD, Secretary 401 Hudson Street Oakland, CA 9461 8 658-4765 (H) VALERIE RAYMOND, Treasurer 2368 Buena Vista L1vennore, CA 94550 447-4027 (H) TRI~VALLEV HAVEN FOR WOMEN P,Q. Box 2190 Livermore, CA 94551 Tel: (510) 449-5845 Fax: (510) 449-2684 JOANNE ANGVICK 2284 College Avenue L1vennore, CA 94550 443-1422 (H) SANDRA BOWERS 1546 Mendocino Road Livennore, CA 94550 294-2546 (W) 294-1531 (W) 447-1243 (H) GORDON BURKHART~SCHULTZ 22525 Charlene Way Castro Valley, CA 94546 423-2907 (W) 889-0193 (H) 447-8242 (FAX) CLAUDIA J. MARTIN, Esq. 853 Green Ridge Drive #3 Daly City, CA 94014 (415) 992-1641 BOARD OF DIRECTORS AS OF JANUARY 25,1995 Computer Operations Unit Manager, Provldian National Corporation Dean, Health Sciences DivIsion, Chabot College . Research Attorney, Alameda County Superior Court Member, League of Women Votersj Past President Board of Directors Health Care Concerns Committeej Past President League of Women Voters of L1vennore/ Amador ValleYj Past Chainnan Alameda County Board of Supervisors. Counselor, The Center Machinist, Sandia National Labj Member Our Saviors Lutheran Churchj L1vennore Art Association, LAA Gallery, Wayside Weavers, Bay Area Basket Markers, Northern California Handweavers. Executive Director, AID Employmentj Mayors Committee for the employment of the handicapped Attorney, self-employedj 3 years Pro-Tern Judge for Pleasanton, Livermore, Municipal Courtj faculty member Advocacy Skills Workshop at Stanford Univj Member of Board of Directors, Writers Resource Network; Trainer Advocacy Program at USFj Trainer San Francisco Bar Assoc in Advocacy Skills Program. IGNACIO MARTINEZ Manager, Laundry Package and Process Division, The 6884 Calle Altamira Clorex Company - Pleasanton; registered Professional Pleasanton, CA 94566 Engineer; member American Institute of Chemical 847-6230 (W) Engineers; Contributions Committee, Clorex 846-5579 (H) Foundation; member GMA Food Bank Committee. 847-8130 (FAX) ALICE MAYALL Clinical Psychologist 814 Laguna Street Livermore, CA 94550 443-6526 (H) JACQUELINE PLUMMER Human Resource Specialist, Lawrence Livermore Lab 11373 Rampart Drive Dublin, CA 94568 423-2797 (W) 828-3902 (H) 422-0815 (FAX) KAROL RUPPENTHAL Consultant - LLNL; Retired Affirmative Action 11416 Winding Trail Lane Programs Manager; retired LLNL; BS, Letters and Dublin, CA 94568 Science, University of Wisconsin; MP A, Cal State 423-1718 (W) Tues & Thurs Hayward; JD, John F. Kennedy University. 828- t 660 (H) ELIZABETH SCHMllT SelVes on Boards of Dublin Unified School District and 8358 Cypress Court Tri-Valley ROP; Legal Secretary, Cheng & Campanile Dublin, CA 94568 829-0693 (W) 828-3892 (H) 829-4703 (FAX) CINDY WILLIAMS Advisory Board member - California State University, P.O. Box t t 82 Hayward Pleasanton, CA 94566 462-5667 (H) GLORIA J. VEOH .. Human Resources Manager, Fujitsu Personal Systems, t 626 Vancouver Way Inc. Livermore, CA 94550 ..(408) 764-9423 (W) 447-0462 (H) (TVH-BRD) TRI- VALLEY HAYEN FOR WOMEN REPORT ON FINANCIAL SIA TEMENTS FOR TIlE YEAR ENDED JUNE 30, 1994 ~ PATEL & CRUZ Certified Public "'ccount~nts TRI.V ALLEY HAYEN FOR WOMEN T ABLE OF CONTENTS INDEPENDENT AUDITORS' REPORT PAGE 1 FINANCIAL STATEMENTS: Balance Sheet Statement of Support, Revenue and Expenses and Changes in Fund Balances Statement of Functional Expenses Notes to Financial Statements 2 3 4 5-8 SUPPLEMENTARY INFORMATION Combined Statements of Support, Revenue, Expenses and Changes in Fund Balances 9 Statement of Expenditures for County of Alameda Grant 10 INDEPENDENT AUDITORS' REPORT ON SCHEDULE OF FEDERAL AWARDS 11 SCHEDULE OF FEDERAL AWARDS 12 INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL STRUCTURE BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 13-14 INDEPENDENT AUDITORS' REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL AWARDS 15-17 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH LAWS, REGULATIONS, CONTRACTS AND GRANTS BASED ON AN AUDIT OF FINANCIAL 5T A TEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUnmNG STANDARDS 18 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH GENERAL REQUIREMENTS APPLICABLE TO FEDERAL AWARDS PROGRAMS 19 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR PROGRAM TRANSACTIONS 20 FINDINGS AND RECOMMENDATIONS 21 STATUS OF PRIOR YEAR FINDINGS 22 [5Jp - & C PATEL & CRUZ Certified Public Accountants 2101 Webster Street, Suite 16;0 Oakland, California 94612 Telephone: (510) 452-5051 Facsimile: (510) 452.}432 INDEPENDENT AUDITORS' REPORT The Board of Directors Tri-Valley Haven for Women Livermore, California We have audited the accompanying balance sheet of Tri-Valley Haven for Women (a Nonprofit Organization) as of June 30, 1994, and the related statement of support, revenue and expenses and changes in fund balances and statement of functional. expenses for the year then ended. These financial statements are the responsibility of Tri-Valley Haven for Women's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. 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 includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Tri-Valley Haven for Women as of June 30. 1994 and the results of its operations for the year then ended in conformity with generally accepted accounting principles. Our audit was made for the purpose of forming an opinion on the basic financial statements of Tri-Valley Haven for Women taken as a whole. The accompanying supplementary information is presented for purposes of additional analysis and is not a required part of the financial statements. The information in that schedule has been subjected to the auditing procedures applied in the audit of the basic financial statements, and in our opinion, is fairly stated in all material respects in relation to the financial statements taken as a whole. {?~ r~ Oakland, California August 29, 1994 I . TRI~V ALLEY HAVEN FOR WOMEN BALANCE SHEET JlJ1'.'E 30. 1994 CWTent Funds Total Capital Unrestricted Restricted Current Plant Campaign Fund Fund Funds Fund Fund Total ASSETS Current Assets: Cash $ 104,947 $ 1.100 $ 106,147 $ 22,989 S 101.733 S 230.869 Grants Receivable (Note 3) 24.544 24,544 330 24,874 Other Assets 11,437 11.437 14,009 25,446 Total Current Assets 116,384 25.744 142,128 37,328 101.733 281,189 Land, Buildings and Equipment (Note 1) Land 30,655 30,655 Building 122,618 122.618 Capital Improvements 140,917 140,917 Office Equipment 37,923 37,923 Furniture and Appliances 37.271 37,271 Tools 2,763 2,763 Construction in Progress (Notes 1 & 10) 129,480 24,117 153,597 Total Land, Buildings and Equipment 501,627 24,117 525.744 Less Accumulated Depreciation 241,188 241,188 Net Land, Buildings and Equipment 260,439 24.117 284.556 Total Assets $ 116,384 $ 25.744 $ 142,128 S 297,767 S 125.850 $ 565.745 Liabilities and Fund Balances Current Liabilities: Accounts Payable $ 3,374 $ 5,345 $ 8,719 $ 95 $ 425 $ 9,239 Accruals 15,310 15,310 15.310 Deferred Revenue (Note 4) 20,381 20,381 1,000 21,381 Total Current Liabilities 18,684 25,726 44,410 1.095 425 45,930 Fund Balances: Designated (Note 5) 60,000 60,000 60,000 Undesignated 37,700 18 37,718 296,672 125,425 459,815 Total Fund Balances 97,700 18 97,718 296,672 125.425 519,815 Total Liabilities and Fund Balances $ 116.384 $ 25.744 S 142,128 S 297,767 S 125,850 S 565.745 The accompanying notes are an integral part of these fmancial statements. 2 TRl-VALLEYHAVEN FOR WO:MEN STATEl\IENT OF SUPPORT, REVENUE AND EXPENSES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30. 1994 Current Funds Total Capital Unrestricted Restricted Current Plant Campaign Fund Fund Funds }-und Fund Total Public Support and Revenue: Public Support (Note 6) $ 243,855 S 347,016 $ 590,871 $ $ 73,897 S 664,768 Revenue 3,727 13.145 16.872 1.710 18.582 Total Public Support and Revenue 247.582 360.161 607,743 75,607 683.350 Expenses: Wages and Benefits 205,896 253,989 459,885 459,885 Housing 2,025 27,014 29,039 29.039 Program Services 2,235 43.841 46,076 46.076 Fund Raising 11,056 11,056 6 11,062 Office Expenses (Note 7) 17,538 19.781 37,319 7,984 45.303 Depreciation 28.687 28.687 Total Expenses 238,750 344.625 583,375 28.687 7,990 620,052 Excess (Deficiency) of Public Support and Revenue Over Expenses 8,832 15,536 24,368 (28,687) 67,617 63,298 Fund Transfers for Capital Acquisitions and Improvements (15,518) (15,518) 15,518 Fund, Balances, June 30, 1993 88.868 88,868 309,841 57,808 456.517 Fund Balances, June 30, 1994 $ 97,700 S 18 $ 97.718 $ 296,672 $ 125,425 S 519.815 The accompanying notes are an integral part of thes.:: financial statements. 3 fZI Cl:J""" Z~ C;;JC;;J ~=-. aXCl ::Cl:JC;J =~~ az ~OQ ~8~ ::5~C;J _t:~ >""< ~o~ ..J~C;J <Cl:J- ;;;~E= ;:Cl:J~ E-E-o <"" t; - i~~~g;;:; ~CC\tn..,.ao {!.q,,~-=~C\ <~fOlM~ ~~ .... - -= ..5 .= ~.~ E E- U = u~ :D .5 ~ .... .... "" .. o ~ c."" C. :.J :::lCl:l CI:l CI:l w..;:: S:!{!. ;> 0:: W en e" Z e: 0:: o c.. i: =-. ~ "C =>c5. en ~ e" Ol"'1C\N .... ao r-- r-- -c\NfOl ~ ,M ...; r-- ..,. tn ~ "Ci . \0 0 c.~ ~ ~ ~":; ~M O:::n ~ "~l ~ ~ "Co <- ~ ""0 C\N r-:~ M tn ..,. Irl N co It"l """<l:, e ~ N S. e .~ ~ :D~ e:~~~ ~ OON \0 M 11"I - Irl r-: VOl ON NM ..,. ~ . Ii 0:::><.1 = Q. .E C q" Z CI:l en C;J u :> 0:: C;J CI:l :l: < 0:: C,:l o 0:: =- ..,. Olrl co('>lCOCO ..,. .... 0 \0 ~f"l"';Vi M ..,. ~ "'0 ~OC\-O C-C\IrIOIrl C=fOlC-1t"l llV3ViN'NC\ en N N ~ ~ c "" ~ q" :D- ...- "1i ~a::: CCl:l C;J r-- t- M r-- l"'lIt"l\01rl N-..,.CO 1t"l0.-=\O N ..,. ~ 4.l C t--C\ :J8~~S: e'-M~oti ....'<t ..,. - ~ ~C .. e C ._ :::l .... e ~ e~ 8w~ t".......~- \OOOt- co co C\ II"l \OM"';~ ..,. II"l ~.~ bl ~ ~ ~ f2 = ". c CO_ 0_ r-: \0 "" u"" ~ N Irl t- Irl U\O r-- ..,. ~"ii '= c ~ = ~ C :ii 1J 1J ... .. c::l 1J ~ E:: '" = >" = ~ ..... '0 -= .;: ~ c... E- ..= r-t '" '" C V)c..t.:J 8~b~~~~~~;;:;~~~~~~~~~ C\\OM_N\O\Oao..,._Oc\Mt-NIrlIt"l..,.\O .noNr<1vir<1~cti-:N-=~-=ooicO~ -rti ~ -N~~~ MN ...... M 011"I ..,. ao o - "<t\Or--t-\OaoC\ OI...........II"\C\('.I\o 11"\\0-:. r--l")1I"\ c:ot-\OaoOC:O"<t C\.....\O"<tl"'1N..... """"'\0 \0 ~C\t'-C\~g~ N..,. -N"'" 11"\ "'" r-- \0 0\ r-- ""'. ao ..... l"'l \00 0\ ~ t- 00\ co ":I' b l") c-i ":I'CC10Nt-r-- ~(3~;;!;~c r<1rtic-i-:r-i ('.I ...... ('.I \0 CCI ":I' COO-C"l ":I'N":Tt- ..,. n V'l 11"\ C'~ coN"" 0..,. CON - N CO .....0 ..,.('.1 Mt-:. N ..... l"'10-.....0.....\O r"IlI"\ 11"I\0 c:oco..,. o t-r--r"Ir"Ir--Nr--.....t-II"\\Oq,.\O O\O\-Or"l.....OCONOO\OCOO- ...; 0\. -: r"I ..; r<1 r-i cti -: ('.I . 0 r-: ..c vi -N- ~~~~~t-~g \0 N C"l"""", Vi 11"\ 11"\ Ot-\O oC"'\- M .....MM <XlC'\ NNNt"'I..,. (0'1"" inN Inll"\ Irl-ON\O Irlll"\..,.-NNNC\ \ON-("lCOcoco\O -:...; II') ..,.\f'l'ON..,.N.....<XlC'\Or--O......N Nl"'l-r--\Ol")O\O-OI\oO..,.NO COC\."" C\~<Xl\OO-<Xl"" ":I'C\ -..,. N-:O\oo\ r<1N IrINC\C\CO..,.N N\OIJ"l NO \0\0 ..,...,.\0 N t-Irlll"\ t-N \Ot'-r--\O\OII"\ \0 N \0. In ..,. N (''It-NII''\C\''''II''\<Xl \OC\\OCOII"\CC1t"'1 c:o ..,.. l"'1 11"I It'l It'l .E C 'i: c.. C .~ ~ ~ ~ l3.. ;>.,'= 1) ~ 1) .:.=!.... ai~>J55!i 8 ~ ~ E ~'~ c ,- 1) - C c 2_ '--0- -;j ~ E ~ ,.. ~c..UE-r3> ~ 'c e 1) '-'I 0 ~ a i:: z c.. .;;:; '" ~ < It'l It"l ..,. \0 C"'\ <Xl \0 t- N '<tCO,-"" \0 0 C\1t"l M t-. a) r- '" ";j :I -::l "; :; .5 '" .... u ... .. ... 4) "~ gl3.. = c.. c ::: 1l c;t] C ... -; ~ ~u .;3t5 _oJ '" ~ "Q .21 .~ "'8 .... c ~~:5~ c o U \l "-' C .. c .:2 >J ~ .5 c.. = U'l~ 0\0 <Xl 0 ..,...,. MO ..,.C\ MN 11"\ r-- a) \00 ~N \0..,.0 ""l"'lt"'- co"!. -\0 0('.1 \0\0 0\ ~ r-- l") II'l 0\ 0\. It"l - r--It"lO t- r-- 1t"l\O r-: \0- 11"\('.1 \00 N N ~ \OC5 \0. It"l ~'<T ..,. '<T CQ ;;s c ~ .g-. u _ ~ .E ~ !! 4)~~..."1 Cf.l>(",c..c 1 t ~ ~:i ,~ .g g ,~ :~ -; 0; -. -..... - .~ ~~c~~l:. ~ ~ ~ ~ 1) c.._W~ r'l N It"l o o N \0 i~ ~ ~~ ~ N C' <Xl C \0 ~ '<f" ...... o N <loo't ~ o_ M It"l (,o"t co \0. M It"l ~ II'l ..,. It"l It"l ..,. ~ 8 - ..... N ~ 0\ 0\ co:. '<f" It"l ..,. ~~ ~ ..,. ..,. co (,o"t ~ '" c l:! ;;r ~ ~ v E >J ;;: :;; ;;s 'u = III C l.: '\) ~ oS .... o ... <<l c.. e =-0 >J .5 ;1 e = '" >J "0 c l:Q C .~ = III c.. E o o ~ 4) ..c E- "<l'" ;;s ~ I . TRI- VALLEY HAVEN FOR WOMEN NOTES TO FINANCIAL Sf A TEMENTS JUNE. 30. 1994 General Tri-Valley Haven for Women (the Haven), a non-profit California Corporation incorporated June 21, 1977, is engaged in activities which primarily provide emergency shelter for women and their children who are victims of domestic violence, sexual assault, and other crisis situations. The Haven also provides a variety of supplemental services ranging from counseling services to health and social welfare services. NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Fund Accountine The accounts of the Haven are organized on the basis of funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for by providing a separate set of self-balancing accounts which comprise its assets, liabilities, fund balance, revenues, and expenditures. Capital Campaign fund is used to account for capital activities and operating costs for Community service building. Basis of accountin~ The accrual basis of accounting is followed for each fund, except for federal and state grantors requiring an accounting on a cash basis. For fiscal year end June 3D, 1994 these were FESG, CDBG, HCD and ESP. Land. Buildinl!. and Equipment Land, building and equipment of the Haven are recorded at cost or fair market value when donated. Construction in progress is recorded at cost. Assets with a unit cost of $250 or more and with a useful life of more than one year are capitalized. Buildings and equipment are depreciated on a straight line basis over their estimated useful lives which range from 5 to 20 years. Uses of operating funds for equipment are accounted for as transfers to the equipment fund. Proceeds from the sale of equipment are transferred to' the current unrestricted fuoo. ' Donated Services No amounts have been reflected in the financial statements for donated services because no objective basis is available to measure the value of such services; however. a substantial number of volunteers have donated significant amounts of their time, over 11,000 hours, in the Haven's program services and in its fund- raising campaigns. 5 NOTE 2 ~ INCOME TAXES The Haven is exempt from federal income and California Franchise taxes under 501(c)3 of the Internal Revenue Code and 23701(d) of the Revenue and Taxation Code of California. Accordingly, no tax provision has been made. NOTE 3 - GRANTS RECEIVABLE The -composition of the grants receivable is as follows: ESP XI Contract #93-ESP-ll06 Livermore CDBG Program Contract OOPDV Contract #DV93081018 OCJPSA Contract #RC93131018 Pleasanton HCn Capital Contract $ 3,653 778 7,849 12,264 330 $ 24.874 NOTE 4- DEFERRED REVENUE The composition of deferred revenue is as follows: Benefit Guild of the East Bay Gift Fund for Residents Morris Stulsaft Foundation City of Livermore In Lieu Fees Tim Baird Memorial fund Kaiser Foundation Sexual Assault Funds Kiwanis Club Tri-Valley Community Fund Valley Times Holiday Fund $ 2,791 745 4,344 1,000 3,970 2,044 419 1,000 4,600 468 $ 21.381 NOTE 5 - DESIGNATED FUND BALANCE The Board of Directors has designaterl $60,000 of the current fund's unrestricted cash as an emergency Cll,perations reserve. NOTE 6 - RESTRICTED FUND PUBLIC SUPPORT Included in publ ic sUlPport under the restricted fund are the following other restricted revenues: City of Livermore In Liieu Fees Benefit Guild of the EalSt Bay- Adult Counseling GA TX Corporation - f"(Or Maintenance Salary Kaiser Foundation - fort Community Educator $ 4,550 259 2,000 2,956 6 Target Stores Morris Stulsaft Foundation - for Community Educator The Clorox Company Gift Fund for Residents/Children Valley Times Santa Fund - for client assistance Sexual Assault - FeeslDonations Second Stage Funds -Non-capital items Total Other Restricted Revenues 3,000 655 300 4,052 3,333 10,336 2.736 S 34.177 NOTE 7 - OFFlCE EXPENSES Included in office expenses is an accrual of $6,850 for audit fees payable for the June 30, 1994 financial statements. This fee' is accrued as allowed by grantor agencies, even though a portion of these services will be performed in the subsequent period. This is not in accordance with generally accepted accounting principles but is not considered material in relationship to the Haven taken as a whole. The Haven will continue to accrue audit fees for future fiscal years due to current government grant requirements. NOTE 8 - OTHER INFORMATION Program statistics for the fiscal year ended June 30, 1994 include, but are not limited to the following services: Rape Crisis Center 2,483 Crisis calls 6,942 Hours of counseling and advocacy 168 Presentations to over 5,836 people, the majority (142 presentations) to local schools 156 Women and children sheltered 5,231 Nights of shelter 4,650 Hours of counseling and advocacy 16,267 Meals 1,790 Units of transportation 226 Survivors and significant others Hotline . Community Services Community Education. Domestic Violence Shelters . NOTE 9 - COMPENSATED ABSENCES Employees of the Haven are entitled to paid vacation. It is impracticable to estimate the amount of compensation for future absences, and. accordingly, no liability has been recorded in the accompanying financial statements. The Haven's policy is to recognize the costs of compensated absences when they are actually paid to employees. 7 '- NOTE 10- CONSTRUCTION IN PROGRESS On October 30, 1993 the second shelter building, still under construction, was flooded when a sub-contractor turned on the water to the ceiling sprinkler system (required by the City fire code) before the system had been pressure tested. Consequently 1,200 gallons of water flooded the building before it was discovered. To date, a satisfactory settlement with the contractor, his insurance company and the insurance company of Tri-Va11ey Haven for Women has not been reached. To provide adequate bed space to meet -grant requirements, Tri-Valley Haven r~uted a house on' February 1, 1994 to use as a temporary shelter until the damaged building is repaired. Again, due to City fire codes, only 6 clients may be housed in this house. which is half of the bedspace available in the damaged building. A firm of attorney's is retained to provide pro-bono legal presentation on behalf of Tri-Valley Haven for Women in order to reach a settlement. The community building construction has been delayed; additional funds are needed to begin construction and a bank loan needed for construction could not be obtained until the flooded shelter is repaired. Construction has been rescheduled for winter of 1994/1995. The costs incurred to date include architect and engineering fees. advertising for bid, and permit fees. 8 St.!">:)T.EMENTARY Th'FORMATION '" \ol :..> ~ :c a:: ~ :; '" \ol C ~ U -.... ~-... ..~... i..,: Olll'" :l:"'0ll :o:~ pL .?<.= Z;..)~ ~- <~~ =is:z: >>< ::l~~ :2 ".:::: ":"=:;: =:!:r':o: ;::::0 :l:., '" '"' o ~ ~ "" ~ :::l ;..J :; ::3 ... o :J ~ ~'G""" ~ ..~...- ~ ~ .......:g !iS~ -~:i!:;:::~g .... ..-...;.............:ii :;! ... "" ;: ~ ~;e .... -e ;;;;t~ \0 ... ..... ....... :8 .. .... !]~ -..;. -:'. .... ...... i..........-... C! ::J;~.. .~~a~"'~"1.~ '" ":. ... G": - ~i~~ = ......... 8 ;~$ ~ti~ !! .;........;~~..;- ~ """.....N....,~N_2 ....- ;.: = ;: ;;: E ::: !~i .... :: ... ... ... 1 .... ;~ ~~ .. ...... ...... .. .. t:~ .. .. ... p~ ;l .=e ... : ...... ....0 ... ... '" ;0 e" .... .. - "'!. .... '" .... "I=. .... ~ -~ .... .... ~ .. ~ ... e . e... ... .. ... ~ 0- t.J= ... ... ~I "'0'" !~ ~ EF ~~I ~Fl $1 ;~1 ~_1 i~1 ~~1 ;~1 ~~I i~l ;~1 II ~ !~~1 ~~ rl ... : ~1 ~ 3~~1 i1 ;~~1: i rl ... ....5H~:eF !;l i- ;; H~ _ ~~j II ~j i;~j II ~ "!llj ~~ ~~ :::~ ::::~1;;:~ =:;::~~ ....;~;b::1 l! " :-:-.... ~ ~f:; :.~ "''''-F c+.z.. ::~...., :!.s,- ... ... ... q o ~ ... ... II ;1 II ~~~ ~j =i=1 ;1 ~EF1.... ~ irl ;1 II ~ ! ~1 " ;1 ~~~1 II II :1 2~~1 ~ rl II ~1 ~~~1 II II ;1 ~ F1 II II =1 ~~~i ;~ rl ~><I x<( ~~ ... Qil ~~ 1II ~jl ;.. :J .. ~ ~~I '" ... ... ... ->1 !:.... ...=- c- ~~ '" ... "'-1 g;x .c:.x .13,,- .,.:,tJ '" ... ~<(I S:~ ;)Q ... ~ l'E e~ ~ w~1 .11,: 6: .::l ''''1 '/5 ~~ e_ ;:l::: ... i~iS=~5 :5~=~~;; ~~ ~M~ ~~ ~ ~~ ... 0'" ~~ &:: .. :: ..,.; ~ ~ F-i II ~ II ~ E ~F1 ~ ... rl " ~~ E;i~rl ~ ; I~I ... ... ... lO .. .... ; F1 1;1 0 ,101 .. III~ ~ ~ 1=1 ... rll !1 ~ ~ I 01 ... III ~1! ~ I 01 ... ~i I:i 0 II 01 ... ~i I ~1 0 II 01 ... III ;1 0 II 01 ... "~FII !1" [I :1 ~ r-11 ~1 = II =1 ... ;lr-i I ii = r 101 ... ;"'S!S: 2i! "'~... .. ~~ S!~8 ~ ... Nf"'If"'\ CIO 0. =' ..,.~...o 1'01"\ .... ... .... ~o .......... ao. 00,.,. 0- - ... - ;;;l~S! ;:::~ij ~~ ~~.. P'\Ge V'II_ CPlf"'oo .... .... ~~~~.~~s~~ ~~~ a ~ ~ ~ ~ ~ --r.-." oq> F = ~ aa :: r; ... ~ II ... ..... .... ... ... ... i~ I:i ~ F=I 01 ... ........ ~x...F1 iJ-...................... o"F~ "'1"~'" f....~ x~ ;~~ -~~ - 1oD..;:::t~~.~$~w");:::: ~ Q ~):. .'1:. r= ~ __.,........ .... _ ... _ IZI """ --~ lZIo- .. " E ;;; H .~ ~ ~ > c .. t.. ..] - ~ I!]~ ~ :2 - - ~ c S .-- ~ ... iJ :z: ~. <::" . So. ~ ~. <!. II i'e 1.= >- ... i u I . l!.. ..!! .. ~!l - ~ .. 1II!l .. u e;;_ !!" ... c .. u v '.= - !Ii .: - = '0: - E. ~ K. "'i t: I: 0 · ."'lI,.,... .:: ; '" "'lI l: 'l>-;J t- l:"t: ;J" l: "'lI e ..15; .~.. ." .. i ~ J! :r'" "l! t- '3 :::;: :: ..Il :i1i $= ." J! t=- ~:B J! :::;::: ~ l: """: _ <3.:l! :fi - '" .. '" - ~ ~.. .:l! '3; ...,; .. r .<(.I.I li -.." ~ '" "'lI <i ..., g::.l .. . ll':; e -.. .. ~&.;~ -'! P.- ,,:l! ;:: it-.= .; ~':.. ." e ~ Ei wOOl.".."", lie!l ~ E ?,;.g ail il '::J='c - _t::_ '" ~ -'9, .~ . ;a.,,-:r.... ___="':01; 0.. ~""u ~_=":J;)C S .. c..~~~ .:J ~ "'';;;'i"'ll~ffi: !;lle'"s~ ~ l. :li.i~:: ..."']::c g :;..!!",~d_ j 2 :::..!!.i:~.=~o;:.::: .;'jjEo- .. .:i u.i:-; _"i .. .!i.~a""Hc- Ecgu/;.:I( E-a:l!'" 1i:Q.=1I~= ;c.c...:;:2~~_:J=. ""ii;u_;3s:.c:~..!!~_a~ :c ~Z"""ii:T~= = -'-Q~."'i ~O"'i~"i "'i !..u~ ~ -;c..-=Q.~ "~~-~f=2 J1~..1f!w:lo~..:;a._. "U "; 5"!:1'Ji_",=, "a -;j=.",,; '!l t:.:::::",~! os ..l"":'t;. '5 !:Jl;5.::!~ -; !.;;;;b:5:"i-.::!] 1 t:';;;b.:>;..c3l~:.<.::!.::!~ '5 :; 11 ~:;<( 1::; :; ...- ~ =' :- r-"';:<ioo f- = t- :;;; :- 0. :-+ ;.=., foot ~~ 2:.:.0.. I.t., TRI- V ALLEY HAYEN FOR WOMEN STATEMENT OF EXPENDITIJRES FOR COUNTY OF ALAMEDA GRANT DOMESTIC VIOLENCE CENTER ACT - D.V.C.A. FOR THE YEAR EI'.'DED.TUNE 30. 1994 CONTRACT I\'UMBER CONTRACT PERIOD CONTRACT AMOUNT EXPENDITIJRES C-93-0996 July I, 1993 - June 30, 1994 $40,000 Salaries Federal Payroll Tax (FICA) Unemployment Tax Workman's Compensation Ins. Medical Insurance Utilities Maintenance & Repair Security Contracts CI ient Emergency Funds Client Telephone Expense Adult Therapy Supplies Travel & Mileage Rent Office Supplies Postage Telephone Expense - Office Office Maintenance Contracts Office Equipment Repair Mileage - General Parking & Tolls Miscellaneous 10 $ 32,772 2,507 157 1,350 1,737 195 135 29 13 241 16 373 40 34 86 3 91 140 31 2 48 $ 40,000 [S] PATEL & CRUZ Certified Public AccountantS 2101 Webster Street, Suite 1650 Oakland. California 94612 Telephone: (510) 452.5051 Facsimile: (510) 452+32 INDEPE~UEr-.l AUDITORS' REPORT ON SCHEDULE OF FEDERAL AWARDS The Board of Directors Tri-Valley Haven for Women Livermore, California We have audited the financial statements of Tri-Valley Haven for Women (a Nonprofit Organization) for the year ended June 30, 1994, and have issued our report thereon dated August 29, 1994. These financial statements are the responsibility of Tri-Valley Haven for Women's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards, and Government Auditing Standards, issued by the Comptroller General of the United States. 'Dose 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 includes examining, on a test basis, evidence supporting the amounts and disclosures in the basic tinancial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Our audit was made for the purpose of forming an opinion on the basic financial statements of Tri-Valley Haven for Women taken as a whole, The accompanying Schedule of Federal A wards is presented for purposes of additional analysis and is not a required part of the basic financial statements. The information in that schedule has been subjected to the auditing procedures applied in the audit of the basic financial statementS and, in our opinion, is fairly presented in all material respects in relation to the basic financial statements taken as a whole. p ~ ., fA-.. OZ. Oakland, Califorma August 29, 1994 11 TRI-VALLEYHAVENFOR WOMEN SCHEDULE OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30. 1994 FEDERAL GRANTORIPASS-TIiROUGH GRA~'TORfPROGRAM TITLE Federal CFDA Number Pass- Through Grantor's Numher Program or Award Amount Revenue RecOl!nizcd Disbursemenl'ii Expenditures 1\fCNOR PROGRAMS U.S. Deoartment of Housinll and Urban Develooment Passed through City of Livermore Community Development Block Grant 14.218 B.90-MC-Q66-0041 $ 116,000 S 34.973 S 34,973 * Passed through Alameda County Passed through City of Pleasanton Community Development Block Grant 14.218 B-90-UC-Q6...QOO1 13,689 129,689 13,387 48,360 13.387 48,360 Passed through State of California Passed through City of Livermore Federal Emergency Shelter Grant 14.231 B-90-MC-066-0041 38,769 38.769 38,769 U.S. Deoartment of Justice Passed through State of California Office of Criminal Justice Planning Victims of Crimes Act-Sexual Assault Program 16.575 90- V A-GX-0006 25,671 25.671 25,671 Victims of Crimes Act-Sexual Assault Program 93.991 90- V A-GX-0006 16,435 16,435 16.435 Victims of Crimes Act-Domestice Violence Program 93.671 90-V A-GX-0006 85,000 85,000 85,000 Federal Emen!encv Man82ement AllenCY PllSsed through United Way of America Feder:al Emergency Management Food and Shelter Prognm 1994 83.523 N/A . 10,250 10,250 10.250 Shelter Program 1993 . 83.523 N/A 9.250 9,250 9.250 19.500 19.500 19,500 TOTAL S 315.064 S 233,735 S 233,735 * The money remaining in this grant is being held pending construction of the community building. 12 , . - ~!J: 'I"O~'F>.W' 1..,,~. ~ PATEL & CRUZ Certified Public AccountantS 2101 Webster Street, Suite 1650 Oakland, California 94612 Telephone: (510) 452.5051 Facsimile: (510) 452.3432 IfII'DEPEi'l'DENT AUDITORS' REPORT ON THE Il'i'TERNAL CO~'TROL STRUCTIJRE BASED ON AN' AUDIT OF FINANCIAL STATEMENTS PERFORMED TN ACCORDANCE WIlli GOVERNMEl\'T AUDITING STANDARDS The Board of Directors Tri-Valley Haven for Women Livermore, California We have audited the financial statements of Tri-Valley Haven for Women (a Nonprofit Organization) as of and for the year ended June 30, 1994, and have issued our report thereon dated August 29, 1994. We conducted our audit in accordance with generally accepted auditing standards and 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 statements are free of material misstatement. In planning and performing our audit of the financial statements of Tri-Valley Haven for Women for the year ended June 30, 1994, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure. The management of Tri-Valley Haven for Women is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable,. but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. For the purpose of this repo~ we have classified the significant internal control structure policies and procedures used in the following categories: Accountin~ Controls: Billings and Receivable Cash Receipts Accounts Payable Cash Disbursements I3 Payroll Property and Equipment General Ledger For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation, and we assessed control risk. Our consideration of the internal control structure would not necessarily disclose all matters in \he internal control structure that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the nonnal course of perfonning their assigned functions. We noted no matters involving the internal control strllcture and its operation that we consider to be material weaknesses as defined above. . This report is intended for the infonnation of Board of Directors, management, and grantor agencies. However, this report is a matter of public record. and its distribution is not limited. p~ 'I' bv- Oakland. Calir4ia August 29, 1994 14 I . [5J PATEL & CRUZ Certified Public Accountants Telephone; (510) 452.5051 Facsimile; (510) 452.3432 2101 Webster Street, Suite 1650 Oakland, California 94612 INDEPEr-,'DEr--.'T AUDITORS I REPORT ON THE INTER.i~AL CONTROL STRUCTURE USED IN ADMIT\1STERIi'i'G FEDERAL A WARDS The Board of Directors Tri-Valley Haven for Women Livermore, California We have audited the financial statements of Tri-Valley Haven for Women (a Nonprofit Organization) as of and for the year ended June 30, 1994, and have issued our report thereon dated August 29, 1994. We conducted our audits in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Circular A-133, Audits of Institutions of Higher Education and Other Nonprofit Institutions. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. In planning and performing our audits for the year ended June 30, 1994, we considered Tri- Valley Haven for Women's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinions on Tri-Valley Haven for Women's financial statements and to report on the internal control structure in accordance with OMB Circular A-133. This report addresses our consideration of internal control structure policies and procedures relevant to compliance with requirements applicable to federal programs. We have addressed policies and procedures relevant to our audit of the financial statements in a separate report dated August 29, 1994. The management of Tri-Valley Haven for Women is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure pol icies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles, and that federal awards programs are managed in compliance with applicable laws and regulations. Because of inherent limitations in any internal control structure, errors, irregularities, or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of pOlicies and procedures may deteriorate. 15 For the purpose of this report, we have classified the significant internal control structure policies and procedures used in administering federal programs in the following categories: Accountimr Aoolications: Billings and Receivable Cash Receipts Accounts Payable Cash Disbursements Payroll Property and Equipment General Ledger General Requirements: Political Activity Civil Rights Cash Management Federal Financial Reports Allowable Costs/Cost Principles Drug-Free Workplace Administrative Requirements Specific ReQuirements: Type of Services Allowed or Not Allowed Eligibility Federal Financial Reports and Claims for Advances and Reimbursements Cost Allocation Special Tests and Provisions Matching, Level of Effort, or Earmarking For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk. During the year ended June 30, 1994, Tri-Valley Haven for Women had no major prografl'l.5 and expended 100 percent of its total federal awards under the following nonmajur programs: Community Development Block Grant Victims of Crime Emergency Shelter Emergency Management Food and Shelter Program We performed tests of controls, as required by OMB Circular A-B3, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with specific requirements, general requirements, and requirements governing claims for advances and reimbursements and amounts claimed or used for matching that are applicable to the 16 aforementioned nonmajor programs. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion. Our consideration of the internal control structure policies and procedures used in administering federal awards would not necessarily disclose all matters in the internal control structure that might constitute material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or .operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulatil)ns that would be material to a federal awards program may occur and not be detected within a t:mely period by employees in the normal course of performing their assigned functicns. We noted no matters involving the internal control structure and its operations that we consider to be material weaknesses as defined above. This report is intended for the information of Board of Directors, management, and grantor agencies. However, this report is a matter of public record, and its distribution is not limited. ~ p~ r' /Iv- Oakland, CalifOla August 29, 1994 17 [5] PATEL & CRUZ Certified Public Accountants 2101 Webster Street, Suite 1650 Oakland, California 94612 Telephone: (510) 452.5051 Facsimile: (510) 452-3-i32 I~l)EPENDENT Aul)ITORS' REPORT ON COMPLIANCE WITH LAWS, REGULATIONS, CO~'TRACTS AI....'!) GRA!'ITS BASED ON A1'l AUDIT OF FINANCIAL Sf A TEMENTS PERFORMED IN ACCORDA1"lCE WITH GOVERNMENT AUDITING STANDARDS The Board of Directors Tri-Valley Haven for Women Livermore, California We have audited the financial statements of Tri-Valley Haven for Women (a Nonprofit Organization) as of and for the year ended June 30, 1994, and have issued our report thereon dated August 29, 1994. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Staruiards, 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 statements are free of material misstatement. Compliance with laws, regulations, contracts and grants applicable to Tri-Valley Haven for Women is the responsibility of Tri-Valley Haven for Women's management. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests of Tri-Valley Haven for Women's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. The results of our tests indicate that, with respect to the items tested, Tri-Valley Haven for Women complied, in all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that Tri-Valley Haven for Women had not complied, in all material respects, with those provisions. This report is intended for the information of Board of Directors, management and grantor agencies. However, this report is a matter of public record. and its distribution is not limited. pp.,/# 0' t4 kB Oakland, California August 29, 1994 18 [S] PATEL & CRUZ Certified Public Accountants 2101 Webster Street, Suite 1650 Oakland. California 94612 Telephone: (510) 452.5051 Facsimile: (510) 452-3-43L INDEPENDENT AUDITORS' REPORT ON COMPLIANCE \VITII GENERAL REQUIREMENTS APPLICABLE TO FEDERAL AWARDS PROGRAMS The Board of Directors Tri-Valley Haven for Women Livermore, California We have audited the financial statements of Tri-Valley Haven for Women (a Nonprofit Organization) as of and for the year ended June 30, 1994, and have issued our report thereon dated August 29, 1994. We have applied procedures to test Tri-Valley Haven for Women's compliance with the following requirements applicable to its federal programs, which are identified in the accompanying schedule of federal awards, for the year ended June 30, 1994: Political Activity Civil Rights Cash Management Federal Financial Reports Allowable Costs/Cost Principles Drug-Free Workplace Act Administrative Requirements Our procedures were limited to the applicable procedures described in the Office Management and Budget's Compliance Supplement for Audits of Institutions of Higher Learning and Other Non-Profit Institutions. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on Tri-Valley Haven for Women's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion. With the respect to the items tested, the results of our procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph of this report. With respect to items not tested, nothing came to our attention that caused us to believe that Tri- Valley Haven for Women had not complied, in all material respects, with those requirements. This report is intended for the information of Board of Directors, management and grantor agencies. However, this report is a matter of public record, and its distribution is not limited. {J p..Mh- r" f4- Oakland, Califo~ August 29, 1994 19 [5J PATEL & CRUZ Certified Public Accountants Telephone: (510) 452-5051 Facsimile: (510) 452-3432 2101 Webster Street, Suite 1650 Oakland, California 94612 INDEPENDENT AUDITORS' REPORT ON COMPLIAl'iCE WITH SPECIFlC REOUlREMEl",'TS APPLICABLE TO NOl\~1AJOR PROGRAM TRANSACTIONS The Board of Directors Tri-Valley Haven for Women Livermore, California We have audited the financial statements of Tri-Valley Haven for Women (a Nonprofit Organization) as of and for the year ended June 30, 1994 and have issued our report thereon dated August 29, 1994. In connection with our audit of the financial statements of Tri-Valley Haven for Women, and with our consideration of Tri-Valley Haven for Women's internal control structure used to administer federal programs, as required by the Office of Management and Budget (OMB) Circular A-B3, Audits of Institutions of Higher Education and Ocher Nonprofit Institutions, we selected certain transactions applicable to certain nonmajor federal programs for the year ended June 30, 1994. As required by OMB Circular A-B3, we performed auditing procedures to test compliance with the requirements governing types of services allowed or not allowed; special tests and provisions; eligibility; matching, level of effort, or earmarking; reporting; financial reports and claims for advances and reimbursements; and amounts claimed or used for matching that are applicable to those transactions. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on Tri-Valley Haven for Women's compliance with these requirements. Accordingly, we do not express such an opinion. With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the preceding paragraph of this report. With respect to items not tested, nothing came to our attention that caused us to believe that Tri- Valley Haven for Women had not complied, in all material respects, with those requirements. This report is intended for the information of Board of Directors, management and grantor agencies. However, this report is a matter of public record, and its distribution is not limited . P I"-4C y~, Oakland, CalifoqS1a August 29, 1994 20 TRI- VALLEY HAYEN FOR WOMEN SUMMARY OF FlNDINGS Ar-.rn RECOMMENDATIONS There are no findings or recommendations in the current year. 21 TRI. V ALLEY HAYEN FOR WOMEN Sf A TUS OF PRIOR YEAR FINDINGS .JUNE 30. 1994 There were no findings and recommendations in either internal controls or compliance in the prior year. 22 RECEIVED MAR 0 8 1994 [ P & c] f.;;,J,; ;Ub~ AS:O~~n~ 2101 Webster Street, Suite 1650 Oakland, California 94612 Telephone: (510) 452-5051 Facsimile: (510) 452-3432 March 7. 1994 Ms. Helen Meier Executive Director Tri-Valley Haven for Women. Inc. P.O. Box 2190 Livermore. CA 94551-2190 Dear Ms. Meier: In connection with a proposal you are submitting we write to conftrm the following: a) We have provided and are currently providing Audit services to the County of Alameda. b) We are familiar with and conform to the provisions of Section 87100 et. seq. of the Government Code of the State of California and we are not aware of any facts which constitute a violation of any said sections. c) We are Certified Public Accounting firm duly licensed under the authority of the California State Department of Consumer Affairs. We are members of the American Institute of Certifted Public Accountants (AlCP A) and the California State Society of Certified Public Accountants and are familiar with the rules and regulations upon which our profession operates as well as the pronouncements and audit standards promulgated by the AICP A. d) Our ftrm meets the independence standards of the GAD, and we are familiar with the audit standards of the General Accounting Office as contained in Government Auditing Standards. (1988 revision) issued by the Comptroner General of the United States. e) We have no interest in Tri- Valley Haven for Women, Inc. in appearance or in fact to impair our independence. If you have any questions please call us at (510) 452-5051. rely, ~~, . :;", ,:'/ ~...~ .....'.;.,.;: ~. . 3. ALAMEDA COUNTY HOUSING &; coHHUNITY DEVELOPHENT PRO.7ECT APPLICATION FoRM 1995-96 PROGRAM YEAR ORGANIZATION: City Of Dublin Planoinl!' Department ADDRESS: 100 Civic Plaza, Dublin, CA 94568 PROJECT TITLE: Dublin Minor Home Repair Program ACTIVITY NAME' Rehabilitation - Privately owned residential DESCRIPTION: ~ti.nor home repairs on e:cistinl!' units '; n . Th lh 1; r'I. for home repairs and o\ner rehabilitation 1 GoALS ~ OBJECTIVES' ~ To complete approximatelY 1()-16 minor home repair projects, two mini-loans and two owner rehabilitation ro 'ects to benefit. low and moderate income households in Dublin. mini-1Mn~ 1. 2. 4. s. ~ 6. SCHEDULE _ List major benc~~arks in the development and imPlementation of project. Include expected completion date. {For example, project survey and design, acquisition, con,t:uction-start, constrUctioo-coopletion.l 7. ~ = 8. 1.0,'."0000 Ten.'" !lanning Direct"" ...2"/% subm.tted BV Title D~~ .................;............................................................. ~ (:o~ ECD Use only) pROJECT I: SECTION: APPROVED BY DATE AUTHORIZATION ON FILE A.I.{!ND~NTS ~roaram Manaaer Budqet/Accountinc John N. Sheoherd ~doloh Hartinelli ECDAC Advisorv C=,,~itteQ grban County TAC Board of suoervisors EXHIBIT B-7 . . 9. PROJECT BENEFIT A. Identify census tract(s) citywide and block area/service area that the project is serving, if applicable. Use Preliminary 1990 U.S. Census Data, if possible. 4502/4503/4504/4505 Block Area/Service Area Hap - (Attach map with clearly identified boundaries of areas to be served and/or benefited from project.) B. Identify project beneficiaries within service area. Total number of persons (P) or households (HE): x.~ Number of low and mocerate income persons or households (income les8 than 80 percent of county median): y. 12.92 Percent of low and moderate income persons or households. (y divided by x and converted to \): C. ..' Source(s) of data: 1980 & 1990 U.S. Census 19% Prelim 1990 US Census Data Percentage represents estimate based on previous Special Census Data. 10. IF CDBG FUNDED, PROJECT ~ETS ~1ICH NATIONAL OBJECTIVE AS DEFINED IN CDBG REGULATIONS: A. Benefits low and macerate income households: ( )Area ( )Limitec. Clientele ~Housing x )Jobs B. Aids in the prevention or elL~ination of slums or blight C. Heets regulatory prcvlslon for an activity designed to meet a co~muni~y cevelopment need having a particular urgency 11. TOTAL NUMBER ~_~ CLASSIF!CATION OF STAFF NEEDED: o 12. CHANGES IN ST~3F NEEDS (+/-) FROM 1992/93: o o 13. UNUSUAL SERVICES & SUPPLIES NEEDED: 14. NEW EQUIPMEN?: (EXPLANATION) : Nooe 15. OTHER NEEDS: None .. r. 16. BUDGET PROJECTION: A. Estimated total cost of project: $ 1q.202 B. Estimated funding f~om all sources: >.ooroved Source #1. CDBG funds re01ested 1994/95 $ 19,292 $ $ Source :2. Source #3. NOTE: Sum of Source #1-3 should equal ~16a" above. c. Estimated budget by fu:-.ding source (use appropriate categories depending on project): Funding Funding Source .. Source ~ ".. 1- Design/Engineering S S 2. Property Acquisition S S 3. construction contracts (Rehab, Land Prep. ) S 10.20') S 4. Staff Salaries & Benefits S S 5. office Expenses S S 6. contract services S S 7. Relocation Ex;:en::es S S 8. S S 9. S S 10. S 5 Totals S 19:.2?2 S ; ~.