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HomeMy WebLinkAboutItem 8.1 Eden Info & Referral Exh 12J s ~ ~ L CITY OF DUBLIN Fiscal Year 2009-2010 COMMUNITY GROUP/ORGANIZATION APPLICATION FOR FUNDS COVER PAGE AGENCY NAME: EDEN I&R, INC. (INFORMATION & REFERRAL PROPOSED PROJECT/PROGRAM NAME: ALAMEDA COUNTY 2-1-1 FUNDING AMOUNT REQUESTED: $1'0,000 SECTION 2 Page 2 of 23 EXHIBIT ~'~ CITY OF DUBLIN Fiscal Year 2009-2010 APPLICATION FOR FUNDS 1. Please select one expense category: ~ ^ Capital Q Operating 2. Applicant Information: Organizatio~/Agency Name: Eden I&R, Inc. (Information & Referral) Mailing Address: 570 B Street Street Address: 570 B Street City: Hayward State: CA Zip: 94541 Barbara Bernstein 510-537-?710, ext. 8 bbernstein(a~edenir.or~ Executive Director/Chairperson Work Phone Email Christopher Low 510-747-4913 Clow e ci.alameda.ca.us Board President `(if applicable) Work Phone Email Please list the Primary Project Contact Person who would be able to answer qu estions about this application and project/program during the funding period. Barbara Bernstein Executive Director Contact Person for Project/Program Job Title 510-537-2710, ext. 8 bbernstein(a,edenr.org 510-537-0986 Work Phone Email Fax Federal Tax Identification No. (required) 95-2339050 I City of Dublin Business License No. (required) N/A SECTION 2 Page 3 of 23 City of Dublin Fiscal Year 2009-2010 Application for Funds 3. Proposed Project/Program Informaton:(Do not describe organization.) Amount of Funds Requested $ 10,000 (Maximum $25,000 per project.) Proposed Fro~ect/Program Name Alameda County.2-1-1 Proposed Project/Program Date(s): Start 07 / O1 / 09 and End 06 / 30 / 10 mo. day yr. mo. day yr. Please note: City Council Grant Funds are distributed on a reimbursement basis. If your Agency needs a 100% disbursement at the beginning of the Fiscal Year, please indicate this ~ t ,below and please provide justification for this need. ^ Agency is requesting 100% disbursement at the beginning of the Fiscal Year. If selecting this option, please provide justification in the blank space below. Q Agency is not requesting 100% disbursement at the beginning of the Fiscal Year. Please provide the frequency that reimbursements will be submitted to the City in the blank space below; e.g., monthly, quarterly,'°at project completion, etc. Quarterly I SECTION 2 Page 4 of 23 City of Dublin Fiscal Year 2009-2010 Application for Funds a. How would the requested funds be used? ^ Describe, in detail, the PROPOSED PROJECT/PROGRAM (not the Agency). ^ Bulleted text is acceptable. ^ Identify if the proposed project/program is a new service, or extension of an existing one. ^ An additional page may be added, if needed. Alameda Co~inty 2-1-1 is a free and simple three-digit information and referral service telephone line available-to~Dublin residents and employees in over 150 languages, 24-hours a day, 7-days a week, and 3'b5-days,a year. All calls made by Dublin residents and their advocates to the 2-1-1 phone line are confidential and include comprehensive assessments of needs from experienced Information and Referral (I&R) Resource Specialists. All callers, whether low-income individuals (including youth, seniors, and people with disabilities), families or Dublili social service advocates, receive the most accurate, up-to-date information from Eden I&R's extensive and detailed databases of health, housing, and human services. Since 7uly 1, 2007, 2-1-1 has been operating 24-hours a day to help callers identify and connect to the health, housing and human service resource that wi11 assist them in their needs. Resource Specialists who staff the 2-1-1 telephone lines are rigorously trained to understand the unique and often dire situations faced by low and no income families, and to know the vast resources available in Alameda County. They are able to assist in prioritizing requests, build an action plan, and be sensitive to the needs of people seeking help by assessing each caller's situation, including the origins of the difficulty, the feelings callers have about their circumstances, the personal resources callers may bring to bear on the issue, and the barriers to resolution of the probler`~. Resource Specialists will not attempt to solve callers' problems, but to empower callers to understand and solve their own problems. Because of AT&T's technical switching process, some 2-1-1 ells from Dublin residents are being routed to Contra Costa's 2-1-I call center. Fornmately, Eden I&R has been working closely with AT&T, the City of Dublin, and Contra Costa's 2-1-1 service p~~vider to efficiently and effectively handle .this situation. All technologically misdirected Dublin calls are seamlessly transferred back to Alanleda County's 2-1-1 call center withoirtthe caller having to redial. Eden I&R will continue to work with AT&T to correct this 'switching problem. In the meantime, Dublin residents have the option of dialing this toll fiee number to directly access Eden I&R's 2- 1-1 Alameda County services: 1-888-886-9660 Besides linking callers to area services, 2-1-1 Resource Specialists will also perform additional services: SECTION 2 Page 5 of 23 • Advocate on behalf of callers who require extra support to access the necessary services either because the caller does not have the appropriate skills or because the service is difficult for the caller to access; • Conduct follow-up on cases involving endangerment and situations where the Resource Specialist believes that the caller may have difficulty accessing services or clearly communicating their particular circumstances; • Present the caller with various approaches to addressing the problem and explore the caller's own resources (e.g., friends, family, faith-based community); • Provide at least three referrals and other necessary information (where possible and desirable) to enable the caller to choose the most appropriate service; • Pursue the problem until both the caller and the Resource Specialist are assured that all appropriate options have been exhausted; • Suggest ways the caller can advocate for him or herself, when appropriate. Resource Specialists are able to provide these in-depth services because of the weekly staff trainings, and the unique and comprehensive databases which Eden I&R has developed and maintains. Because=it is the most extensive database of health and human services information in Alameda County, Eden I&R's databases are used by individuals and advocates on a daily basis. .via the 2-1-1 phone line, the Internet (www.211 alamedacounty.org), and/or in print format (The BigBlue Book.' Directory of Human Services for Alameda Counry). Aside from the vast health and human service database Eden I&R updates on a daily basis, the agency also: • tracks the number of available beds in Alameda County emergency shelters twice daily;-~ • maintains a database of specialized health and human service information and housing referrals for people with HIV/AIDS; • maintains a computerized database of over 65,200 units of affordable and subsidized housing in Alameda County. All these databases of health, housing, and human service information serve as a vital tool in linking 2-1-1 callers to the needed services to allow for self-sufficiency. Alameda County 2-1-1 is- supported by a countywide public/private leveraged partnership between the County, the 14 Cities and the Private Sector. The County and Cities agreed to a fair and equitable funding plan with each entity (all of the cities are one entity) providing 38% of the funding. Among the 14 Cities, each City's contribution is based on its population size (Dublin's $10,000 is 2% of the Cities'- contributions):..... The remaining 24% of the funding is from Foundations and Corporations. Because all 14 Alameda County cities agreed to a per capita. share of costs that would be matched by the County, should any city withdraw, the entire funding plan will unravel. Due to the failing economy on a nationwide level, both the federal and statewide legislative 2-1-1 funding efforts were postponed. 2-1-1 has the support of elected officials and department heads who are in the process of reviewing their line item budgets for next year. SECTION 2 Page b of 23 g, J ~ s ~ b. How would the PROPOSED PROJECT/PROGRAM address an unmet community need and improve the quality of life for Dublin residents. Why is this project/program needed? (Additional page maybe added, if needed): Eden I&R's services are the result of a collaboration, which depends on the work of hundreds of .community-based organizations. This collaboration results in a centralized source of information that does not exist anywhere else in Alameda County. For this reason, Eden I&R has become a critical resource for those working toward building a better future for youth and families as well as thousands of other at-risk individuals and human service agencies seeking services or housing for their clients. The Alameda County 2-1-1 phone line simplifies the way people connect to the right information and resources. The agency assesses needs, discusses challenges, and develops customized solutions that help callers solve their problems. Alameda County 2-1-1 produces numerous benefits and economic efficiencies for the Dublin community:. • Provides up-to-date information: Callers and advocates can rely on the information given will be current and accurate; • Allows departments and agencies to focus on their missions: 2-1-1 frees deparfrnent - at~d agency staff from having to find additional resources for clients about services unfamiliar to them; • Provides a single-point of access to ~a11 human services: Callers only have to dial one ~- number and get access to an extensive database of human service information; • $elps callers go prepared: Callers are reminded of what types of paperwork and ` documents they will need to bring in order to save them another trip; • 24-hour accessibility: Dublin residents can rest assure that they can call 2-1-1 any hour of the day and be able to talk to a live Resource Specialist about their service needs; • Multilingual capability: Non-English speakers can find comfort in knowing that the 2-1- 1 phone line is available in over 150+ languages. Nationally, 2-1-1 has proven to be a critical public communication tool for public information dissemination before, during and after a disaster. For example, during the ?007 Southern California Wildfire, 2-1-1 relieved ~-1-1 dispatchers of non-life threatening calls by handling 25,000 nonemergency calls per day in San'Diego County; and locally, during the West Oakland Adeline Fire, Alameda County 2-1-T worked with the Red Cross to assist the 50 families that were. displaced. Eden I&R is committed to disaster preparedness--internally, locally, regionally and statewide--and continues to play an active role in disaster preparedness planning. To stay up-to-date, staff members attend 2-1-1 Regional Partnership meetings and NorCal and Alameda County Voluntary Organizations Addressing Disasters (VOAD} meetings to discuss disaster .preparedness and response. Besides attending meetings, Eden I&R also participates in disaster drills: in July/August, the Executive Director participated in a two-week Alameda County Public Health pandemic drill called Red Dragon; and in October, Eden I&R participated in the Golden Guardian/Silver Sentinel earthquake disaster drill. During these drills, 2-1-1 practiced its role as THE public communication. system in disseminating accurate, comprehensive, and essential information to the public before, SECTION 2 Page 7 of 23 L during, and after a disaster. During and after a disaster, 2-1-1 will also link volunteers to much needed assistance through its Spontaneous Volunteer Database, Another acknowledgement to the importance of the 2-1-1 phone line took place in September when The Emergency Alert System (EAS) recognized 2-1-1 as an integral part of the emergency public communication systems, and included 2-1-1 in its goal to integrate "with localized warning systems and also call centers, such as those used for 911 and 211 calls." When a Dublin resident is facing a personal crisis, or when Dublin faces a citywide disaster like an earthquake, fire and/or flood, Alameda County 2-1-1 will be available to provide the most up-to- date, comprehensive and relevant irYformation to critical resources. 2-1-1 and its toll free number 1- 888-886-9660 is a "safety net" comunications and resource vehicle that is available to all Dublin residents regardless of economic status, age, academic background or language capability. c. VVh~i documentation/data/records support the need for this PROPOSED PROJECT/PROGRAM? Please identify your data sources. (Additional page may be added, if needed.) 2-1-1 offers tremendous economic benefits by streamlining the gathering and dissemination of community information, thereby generating significant cost savings for government and nonprofit agencies that serve the area. Costbenefit analyses done by the Nebraska Department of Health and Human Service show that 2-1-1 saved $1.25 million in reduced nursing care placement $3.60 million saved in reduced redundant I&R calls, and $220,000 saved in reduced nori-emergency 9-1-1 calls. A study completed by the University of Texas assessed the expected cost and anticipated benefits of a nationwide 2-1-1 system and concluded that it would provide a $11 billion in net value over the next 10 years. During the first half of FY09, Dublin residents called 2-1-1 for a wide range of needs and assistance: 15% of Dublin callers were seeking emergency shelter assistance, 12% were seeking unsubsidized housing, 1`2% were seeking subsidized rental housing assistance, 10% were seeking housing payment assistance,. 6% were seeking assistance with food, 6% were seeking utility assistance, and 39% were seeking a variety of other critical services. The following are a few examples of calls received from Dublin-residents: • A senior called requesting information on fair housing. She believed she had been evicted from her apartment because of her disability. Referrals were prQ~ided to three agencies. • An uninsured mother of two called seeking informaton_ on residential substance abuse treatment. Referrals were provided to three agencies: • A victim of domestic violence called seeking information on where she could receive counseling. Referrals were provided to two agencies. • A family called seeking information on anger management for their 17-year-old son. Referrals were provided to two organizations. • A diabetic called seeking information about treatment and medication assistance. Referrals were provided to two organizations. SECTION 2 Page 8 of 23 2-1-1 Alameda County is based on the nationa12-1-1 model (as documented at www.211.or~) and is designed to: • Simplify access to services by eliminating the need for people to struggle with hundreds of government and nonprofit telephone numbers. • Reduce 9-1-1 non-emergency call volume and unnecessary ambulance dispatches, allowing for faster response to life threatening emergencies, and cost savings. • Reduce misdirected calls to community based agencies and government offices, allowing staff to concentrate on their core competencies. • Disseminate vital information relative to disasters and emergencies. • Be a part of a statewide network of 2-1-1 services which offers integrated communication options for the state's crisis preparedness and response. SECTION 2 Page 9 of 23 L City of Dublin Fiscal Year 2009-2010 Application for Funds d. Specify the PROPOSED PROJECT/PROGRAM population to be served. Although all Dublin residents and employees have equal access to 2-1-1 services by landline phones and cell phones, the people who benefit the'most from 2-1-1 are Dublin residents who need health, housing, and human services (especially fi•ail eiders, the disabled, the physically and mentally ill, single parent families and immigrants). Another segment of the population that benefits from this service are advocates (e.g. case managers, medical personnel, teachers, and employers) in Dublin who need help in navigating the ever-changing system of referral agencies for their clients, patients, students and employees. Although at-risk populations are more likely to use2-1-1 and will be targeted for marketing campaigns, national surveys indicate that ane in 10 residents will use 2-1-1 on an annual basis (as documented in www.2ll.org). Different outreach methods have been pursued and will continue to be pursued in informing. all Dublin residents and employees about this vital and free service. In the past, Eden I&R staff have conducted outreach to the community by speaking to staff from different agencies; hosting booths at resource/health/career fairs; posting axed making 2-1-1 materials available at local- . agencies; writing press releases and getting an ad or blurb about the program in local publications; placing 2-1-1 materials with other agency giveaways (e.g. food baskets and goodie bags); and seeking assistance .from other agencies and departments in helping inform the public about the 2-1-1 phone line (e.g. posting alogo/blurb/article about 2-1-1 on their website and/or newsletter). Past outreach efforts in Dublin and the Tri-Valley community include the following: distributed materials to all 11 schools in the Dublili Unified School District; placed materials for the public's view and access at libraries,_senior centers, chambers of commerce, health centers, etc.; provided the Tri Valley Haven 1~ood`'Pantry with 2-1-1 materials to-be included in their holiday food baskets/dinners.;.. hosted booths at various events to promote the 2-1-1 phone line to participants; gave a presentation to community members at the 2-1-1 Information Session hosted by U.S. Congressman Jerry~~'1VtcNerney; attended the Tri-Valley Mayors' Summit to promote 2-1-1 to attendees; and gave materials to city hall, the police and fire departments, etc. for distribution internally and to the public. e. Projects/programs must be evaluated to determine if they are being carried out efficiently and if project/program goals are being met. Please describe how you plan to monitor your project/program's success and impact. ^ An additional page maybe added, if needed. SECTION 2 Page 10 of 23 The success and impact of 2-1-1 lies in: • serving as the single, central access point for a full range of information related to personal and economic self-sufficiency, including crucial human services and affordable housing; • reducing wasted effort, expense and time off from work for vulnerable Dublin residents seeking needed services; • making free and easy access to accurate and appropriate human service information readily available; • assessing Dublin callers' needs and matching them correctly with community resources; • providing culturally and linguistically appropriate services; • eliminating duplication of efforts by other human service organizations by providing free and timely access to information and referrals and the limited supply of rental housing for low- income Dublin residents. A criticalobjective measure of the impact of 2-1-1 is the statistical data that is collected from Eden I&~'s client activity and call databases. The analysis of the aggregate monthly, quarterly, and year-end statistics is one evaluation method used to determine whether Eden I&R is meeting stated goals and objectives. Monthly reports are submitted to the City of Dublin which shows the call activity for the month, the call activity year-to-date, outreach conducted, phone technology= enhancements, and database updating activities. These reports are also made available online .for . ~; the public to analyze Eden I&R's 2-1-1 service. Statistics regarding client and call volumes and follow-up assessments are gathered from Eden I&R's internal databases. Individual caller feedback regarding increased knowledge and obtainn--ent of community resources are gathered from interviews by Resource Specialists. Examples of questions asked during follow-up calls include: • Did our referral(s) assist you in solving your problem? • Have you received enough information to help you with your search? In addition to planned client satisfaction solicitation, impromptu verbal feedback of Dublin callers and their advocates are highly valued as to the quality and relevance of 2-1-1 services. When feedback indicates a result other than what is expected, that information is used to make appropriate changes to bring actual outcomes in line with those projected. Other methods of evaluation include weekly 2-1-1 phone line staff meetings; evaluations compiled during community public presentations; and feedback from 2-1-1 fenders and partner agencies, many of whom offer a unique perspective on Eden I&R programs and target populations. f. Specify numbers of clients served by agency, then by PROPOSED PROJECT/PROGRAM: 1;~eb Illy Y:~rticipants Total Number of Participants Served by Agency (if a plicable) 67,743* SECTION 2 Page 11 of 23 ~L Total Number of Dublin Residents Served by Agency (if applicable) - - _- - - - - - 1'~ojcct/Program Pa~-tic~nts Not available** --- - Total Proposed Participants Served by this Project/Program _ 100,000 Total Number of Dublin Residents Served by this Project 2,000*** *The total number of people served in FY08. **Eden I&R is not reduired to compile geographic data on participants i~n many of the other programs; therefore, Dublin residents' data for the entire organization is unavailable. ***2,000 as based on serving 2% of the projected total of 100,000 callers countywide. i SECTION 2 Page 12 of 23 City of Dublin Fiscal Year 2009-2010 Application for Funds 5. Financial Information.-Operating Budget a. Expense Budget FY 2009-2010 EAPI~~rSE Bl!I)GI~~~I' UlZ(:ANILA'TION This P1zc~arcT/ ._ PROGRAMI G1z:~NT REQliE~T Personnel Costs Employee Salaries & Benefits $1,838,897 `~ 1,10 3,338 `~~~UO Non-Personnel Costs Services & Supplies $336,620 $?01,972 $1,500 Capital Costs Other (please specify) Other (please specify). TOTAL $2,175,517 $1,305,310 $10,000 Further Comments/Explanations (if necessary): SECTION 2 Page 13 of 23 City of Dublin Fiscal Year 2009-2010 Application for Funds b. Revenue Budget FY 2009-2010 REVENGE BUUGET ORGAN[%A"i~LON PROJECT/PROGfZAI~'i Committed/Restricted Funds (specify source) __ 1= ou-ldations & Co orations _ _- $200,000 Alameda. County $37,500 Non-Colnmitted/Restricted Fonds (specify source) Cities in Alameda County X238,000 $=~~5,000 Alameda County $13 8,187 $455,000 Foundations &~~Corporations $246,321 $195;31`0 Fees for Service $158,742 Froducts & Services $47,665 Contributions $3,792 TOTAL $870,207 $1,305,310 Further Comments/Explanations (if necessary): SECTION 2 Page 14 of 23 . City of Dublin Fiscal Year 2009-2010 Application for Funds 6. General Agency Information ^ Past grant applicants may check this box in lieu of completing item 6 (a-d) if the program/organizational description on file with the City is correct and current. 1 a. List all years that organization has previously received City of Dublin funding {not Community Development Block Grant - CDBG). FY08 FY09 ~~ b. Describe the population(s) served by the Organization. For over 33 years, Eden I&R has consistently and creatively responded to the ;community's changing needs through its mission of "linking people and resources." ;Currently,-Eden I&R provides several programs that connect at-risk populations, such as _ non-English speakers, the economically disadvantaged, youth, people living with HIV/AIDS, domestic violence survivors, the elderly, disabled, and the homeless with critical services. The scope of services is both countywide and citywide and in some cases multicounty. Eden I&R programs have included Ca1WORKS projects that assist Alameda. 1 County residents retain their benefits when qualified, the Earned Income Tax Credit Program for low income wage earners in Alameda and Contra Costa county, the Maximizing Opportunities for Mothers to Succeed (MOMS) project in the Santa Rita Jail which assisted inmate reunif cation with their children, and the Identity Theft project to assist Alameda County resident'svvhose Social Security inforniation was compromised. For over 11 years;. Eden I&R has also provided after-hours phone coverage for people in need of such critieai Alameda County programs as Child and Adult Protective Services, The Public Guardian, and the Foster Care Placement Line. c. Describe all the services the .Organization currently provides to Dublin residents. As the only countywide comprehensive Information and Referral (I &R) provider in Alameda County, Eden I&R, Inc. is relied upon by human service providers, local government, and people in need throughout the County as: SECTION 2 Page 15 of 23 I • A professional and compassionate partner in the delivery of human services. • The clearinghouse for accurate community information. • A key component of the disaster component of the disaster response network. • A reliable source for data on service needs and delivery systems. • A culturally and linguistically diverse organization prepared to serve Alameda County's individuals and families. The following briefly describes Eden 1&R core services and products: Telephone Information and Referral Programs • Alameda County 2-1-1: Resource Specialists assess callers' needs for `health, housing and human,~ervices and provide referral to resources. • AHIP ~- AIDS Housing and Information Projects: Specialized health, housing and human service referrals for persons with HIV/AIDS. • YouthLink: 'Specialized phone line for at-risk youth, wards of the court, parents, .probation officers and other youth service providers. Translation and Social Services After-Hours Services • After-Hours Emergency Phone Service: Eden I&R provides this service for Alameda County's Children's Protective Services, Foster Care Placement Line, Public Guardian's Office, and Adult Protective Services.. • Cantonese Translation Services: Translation for Cantonese-speaking individuals who dial "0" in the Bay Area. Information Management Products and Services • The &ig Blue Book: Directory of Human Services for Alameda County: Print publication, with listings for over 2,100 health and human programs. • Online Resource Directory: Free access to social services database with over 1,350 records -available at www.211 alamedacounty.org. • Housing Services: Eden I&R maintains the only comprehensive database of affordable rental housing in Alameda County. The database tracks over 65,200 housing units throughout Alameda County, including subsidized housing suited to those with special needs. Community Building • Disaster Recovery.. Services: Planning and post disaster. information management and dissemination; coordination with the Office of Emergency Services; and phone information and referral services to the public. d. Has your agency ever previously received funds from the City of Dublin? If yes, please specify in what Fiscal Years and the amount received each year. FY08 - $10,000 FY09 - $10,000 SECTION 2 Page 16 of 23 Eden I&R Inc. "linking people and resources " ,.~~2.~:1 ~: ., xdrsmm„M,• 570 B Street • Hayward, CA 94541 • 510-537-2710 • FAX 510-537-0986 •.... • January 28, 2009 Roger Bradley Administrative Analyst City of Dublin, City Manager's Office 100 Civic Plaza Dublin, CA 94568 Dear Mr. Bradley: aECEiVBD CITY O'~ DUBLIN ,~p~ 2 g zoas ~y MpN~-GER'S OFFICE Enclosed are the following attachments for Eden I&R's FY09-10 Grant Application: Attachment A: List of Board of Directors Attachment B: Current Total Organization Operating Budget Attachment C: Audit Report for FY 07-08 Attachment D: Board Resolution Attachment E: Organization's Liability and Worker's Compensation Certificates of Insurance Attachment F: Verification Declaration Signature Page Attachment G: N/A Attachment H: IRS Letter of Determination Eden I&R's grant application will be submitted to you electronically. If you have any questions or need any other information, please call me at 510-537-2710, ext. 8 or email me at bbernstein(a),edenir.org. Thank you for your assistance in processing this information. Sincerely, ~' -__ ~~ Barbara Bernstein Executive Director www. edenir. org • Eden Information & Referral • edenir@edenir. org Eden I&R Inc. X~1/1 "linking people and reso rtes" ~0~5~,H ; 570 B Street • Hayward, CA 94541 • 510-537-2710 • FAX 510-537-0986 ••«.. • Attachment A Board of Directors Gloria Arredondo (On leave of Absence) Human Resources Residence: Hayward Member since 1993 Stephanie Cartwright, Vice President Owner, Cartwright Associates, Castro Valley Residence: Castro Valley Member since 1979 Michael Dias, General Counsel, pro bono Attorney at Law, Hayward Residence: Walnut Creek Member since 1987 Christopher Low, President Senior Management Analyst City of Alameda Residence: Castro Valley Member since 1996 Robert M. Macias, Secretary Senior Human Resources Analyst (retired) City of Hayward Residence: Castro Valley Member since 1996 Deborah Moss-West Assistant Director Center for Social Justice and Public Service Santa Clara University's School of Law Residence: Hayward Member since 2008 Edwin Reuling, Finance Officer Associate Vice President (Retired) California State University Hayward Residence: Castro Valley Member since 1976 Annamaria Swardenski Planner /Coordinator Bay Area Emergency Preparedness Coalition for Seniors & People with Disabilities, Oakland Residence: Fremont Member since 1999 Ilene Weinreb Former Mayor of Hayward Residence: Oakland Member since 1980 www. edenir. org • Eden Information & Referral • edenir@edenir. org Attachment B EDEN I&R, INC Annual Budget Fiscal Year 2008-2009 2-1-1 Agency Program Income Government Foundations/Corporations Fee for Service Products and Service Individual Contributions Total Income Personnel Salary Taxes and Benefits Total Personnel Operating Expense Rent, Occupancy and Telecommunication Equipment and consumable supplies Professional fees and consultants Directory Related Expenses Insurance Other operating expenses Total Operating Expense Total Expenses Depreciation Total Expenses including Depreciation $ 1,441,769 665,000 521,152 550,219 49,500 0 52,500 0 7,000 0 2,071,921 1,215,219 1,412,155 821,076 339,175 216,570 1,751,330 1,037,646 134,372 80,623 59,745 35,847 21,327 12,796 17,300 10,380 8,893 5,336 78,955 47,330 320,591 192,312 2,071,921 1,229,958 16,554 9,932 2,088,475 $ 1 Attachment C EDEN I & R, INC. JUNE 30, 2008 TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor's Report Statement of Financial Position Statement of Activities Statement of Functional Expenses Statement of Cash Flows Notes to the Financial Statements SUPPLEMENTAL INFORMATION 2 3 4 5 Schedule of Government Contracts by Grantor 11 COMPLIANCE and INTERNAL. CONTROL Independent Auditor's Report on Compliance and on Internal Control over Financial Reporting based on an Audit of Financial Statements Performed in Accordance with GovernmentAuditing Standards 12 _.. Deborah Z?aIy CPA ~:~L~~v~crw'~`v`~s~, INDEPENDENT AUDITOR'S REPORT To the Board of Directors of Eden I & R, Inc.: sv.t ~r.dalyc~c.cam Ft~X 1=~-~aJ u26-iI5~6 We have audited the accompanying statement of financial position of Eden I & R, Inc. a nonprofit organization) as of June 30, 2008, and the related statements of activities, functional expenses, and cash flows for the year then ended. These financial statements are the responsibility of the Organization's management. Our responsibility is to express an opinion on these financial statements based on our audit. The prior year summarized comparative information has been derived from the Organization's 2007 financial statements and, in our report dated November 29, 2007 we expressed an unqualified opinion on those financial statements. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in GovernmentAuditing 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. 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 Eden I & R, Inc. as of June 30, 2008, and the changes in its net assets and its cash flows. for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with GovernmentAuditing Standards, we have also issued our report dated October 27, 2008, on our consideration of Eden I & R, Ines internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The schedule of government contracts by grantor on page eleven is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information 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 basic financial statements taken as whole. -...~_ ,~ Pleasanton, California October 28, 2008 Eden I & R, Inc. Statement of Financial Position For the Year Ended June 30, 2008 Temporarily Total Summarized Unrestricted Restricted 2008 2007 ASSETS Cash $173,798 $173,798 $97,853 Grants and contracts receivable 207,243 $67,000 274,243 215,569 Inventory 2,839 2,839 2,440 Prepaid expenses 18,094 18,094 12,920 TOTAL CURRENT ASSETS 401,974 67,000 468,974 328,782 Investments 193,558 195,800 389,358 229,057 Deposits 4,499 4,499 4,004 Property and equipment, net 50,180 50,180 36,003 TOTAL OTHER ASSETS 248,237 195,800 444,037 269,064 TOTAL ASSETS $650,212 $262,800 $913,012 $597,846 LIABILITIES Accounts payable $30,785 $30,785 $7,239 Accrued compensation 65,735 65,735 44,683 TOTAL LIABILITIES 96,520 96,520 51,922 NET ASSETS Unrestricted Board designated 225,000 225,000 225,000 Available for operations 328,692 328,692 97,319 Total Unrestricted 553,692 553,692 322,319 Temporarily restricted $262,800 262,800 223,605 TOTAL LIABILITIES & NET ASSETS $650,212 $262,800 $913,012 $597,846 The accompanying notes are an integral part of this financial statement. 2 Eden I & R, Inc. Statement of Activities For the Year Ended June 30, 2008 UNRESTRICTED NET ASSETS Support Grants United Way Allocation Government contracts Contributions In-kind donations Sales: Big Blue Book Cost of goods sold Fee for services Investment income Net assets released from temporary restrictions Expiration of time & purpose restrictions Total revenue & other support Expenses Program services 2-1-1 Information management Telephone & after hours Housing & roving Supporting services Management & general Fund-raising Temporarily Total Summarized Unrestricted Restricted 2008 2007 $35,000 $154,500 $189,500 $186,529 182,713 182,713 181,123 783,275 450,000 1,233,275 731,791 15,914 15,914 18,995 40,000 40,000 26,658 26,658 27,340 (12,865) (12,865) (14,034) 84,014 84,014 3,251 (4,697) (4,697) 24,428 671,370 (671,370) 1,638,668 115,843 1,754,511 1,159,423 839,024 839,024 232,717 57,260 57,260 98,116 201,818 201,818 262,448 302,923 302,923 316,268 45,630 45,630 58,948 20,287 20,287 26,188 1,466,943 1,466,943 994,685 INCREASE (DECREASE) IN NET ASSETS 171,725 115,843 287,568 164,738 NET ASSETS AT BEGINNING OF YEAR As previously reported 322,319 223,605 545,924 381,186 Adjustment for overstatement of grants receivable (17,000) (17,000) Adjustment for understatement of spending released 76,648 (76,648) Balance at beginning of year as restated 381,967 146,957 528,924 381,186 NET ASSETS AT END OF YEAR $553,692 $262,800 $816,492 $545,924 The accompanying notes are an integral part of this financial statement. 3 a oovr` rn O)a00)~MI~ o~.nNoov~nOtio ~n r i.n N C' (O 00 O M O CO Lf7 00 M O In N O V O O) 00 a0 N 'cT V 00 N N N M 00 ~ O (O L(7 O) N O O O f0 O lC) lf) r r lA 00 OD (O f0 O ~ N O ~ M ~ h N N a0 N V' ~ c- O M ~ r ~ r ~ I O L [') O e -- r N ~ O Q1 b09. 7 ~ CO M V N ~t Q) V p> CO lf) In N I~ ti O) OD Ln (p r ~ O M V oD M CO t() O O r M I~ O O M~ n Ln r OD N r r N 'V' M tt r 0 (O O CO V I~ O N V MOO O O~ N M N I~ O) ~ O cM c'M o0 ~t to (p r r ~ M ~ M oD O) t.f) O O i~ N O O O p OI O ~ ~ 4) V' r CD ~ Ll7 N d' r lC') r t0 F.-, N ~ ~ r r 69 O N M to CO 'V oD V (O M a0 O r O) r ~ M CO O) O) t~ CO CO O) r O M t1~ f~ f~ In a0 (O O O) O W r M O) r r I~ N ~ O M ~ ~ r c0 In r f~ O ~ (O M ~ V O) f6l M M ~ ~ N M p ~ ~ ~ ~ N O N O tll O C N N ao . 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Statement of Cash Flows For the Year Ended June 30, 2008 Total Summarized 2008 2007 CASH FLOWS FROM OPERATING ACTIVITIES Increase (decrease) in net assets $287,568 $164,738 Adjustments to reconcile increase in net assets to net cash provided by operating activities: Depreciation 16,729 14,841 Overstatement of prior year receivables (17,000) Dividends & interest re-invested (10,481) Changes in value of investments 15,180 (7,531) (Increase) decrease in operating assets Grants and contracts receivable (58,674) (109,026) Inventory (399) 1,061 Prepaids expenses (5,174) (396) Deposits (495) 911 Increase (decrease) in operating liabilities Accounts payable 23,546 (10,614) Accrued compensation 21,052 9,154 NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 271,852 63,138 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of investments 49,720 Purchases of investments (165,000) Purchases of property and equipment (30,906) (20,355) NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES (195,906) 29,365 NET INCREASE (DECREASE) IN CASH & CASH EQUIVALENTS 75,946 92,503 BEGINNING CASH AND CASH EQUIVALENTS 97,853 5,350 ENDING CASH AND CASH EQUIVALENTS $173,798 $97,853 Supplemental disclosure: Interest paid $0 $19 The notes are an integral part of this financial statement. 5 EDEN I & R, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2008 NOTE A -NATURE OF ACTIVITIES AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES NATURE OF ACTIVITIES Eden I & R, Inc. is a California not-for-profit health & welfare organization located in Hayward, California. Eden I & R was incorporated in January 1976 in response to a community need for a service that would assist people in obtaining information about, as well as gaining access to, community resources. Program Services Eden I&R provides a variety of programs linking low-income people with community resources, as follows: Telephone and After Hours Direct phone-based programs include: CHAIN (Community Housing and Information Network) which links callers to Eden I&R's social service and housing databases; CLAB (Cantonese Language Assistant Bureau) provides 24 hour translation service to assist AT&T operators in the San Francisco Bay Area when Cantonese speaking individuals dial "0". YouthLink for at-risk youth, their parents, and other youth advocates. The Organization also provides after-hour phone services for Alameda County's Child Protective Services, Foster Care Placement Line, information for Alameda County's Earned Income Tax Credit program, Adult Protective Services, and the Public Guardian's office. 2-1-1 The CPUC designated Eden I&R as the provider of 2-1-1 for Alameda County. This 3-digit telephone number, set aside by the FCC, provides 24/7, multilingual access to health, housing and human services information for all Alameda county residents and employees. Housing and Roving Housing and Roving Resource Programs take Eden's databases on laptop computers to off-site locations including: assisting homeless clients at shelters; assisting persons living with HIV/AIDS at service organizations throughout Alameda County. Information Management Eden I & R produces Alameda County's only countywide social resources directory, The Big Blue Book: The Directory of Human Services for Alameda County. The agency is also a founding member of CARD (Collaborating Agencies Responding to Disasters). The Organization maintains a social service and housing database for Alameda County and surrounding areas. SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting Eden I & R, Inc. prepares its financial statements on the accrual basis of accounting, in accordance with Accounting Standards for Not-for-profit Organizations. Financial Statement Presentation Eden I & R, Inc. reports information regarding its financial position and activities according to three classes of net assets: unrestricted, temporarily restricted, and permanently restricted net assets. In addition, the Organization is required to present a statement of cash flows. Unrestricted net assets include those assets over which the Board of Directors has discretionary control in carrying out the operations of the Organization. The Organization has elected to report as an increase in unrestricted net assets any restricted revenue received in the current period for which the restrictions have been met in the current period. Temporary restricted net assets include those assets, which are subject to a donor restriction and for which the applicable restriction was not met at the end of the current reporting period. Permanently restricted net assets include those assets, which are subject to a non- expiring donor restriction, such as an endowment. The Organization currently does not have any permanently restricted net assets. 6 EDEN I & R, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2008 Cash and Cash Equivalents For purposes of the statement of cash flows the Organization considers cash and cash equivalents to include all cash accounts held in banks and other financial institutions with an initial maturity of three months or less. Accounts and Grants Receivable Grants and awards receivable represent amounts due on various contracts and foundations that are due within one year $274,243. Allowance for Doubtful Accounts The Organization does not maintain an allowance on grants and accounts receivable, as reimbursements from funding sources for costs incurred on the various programs are likely to be received. Balances still outstanding after management has used reasonable collection efforts are written off directly to bad debts expense. Inventory Inventory consists of a human services directory and is stated at lower of cost or market. Investments The Organization carries investments in marketable securities with readily determinable fair values in the Statement of Financial Position. Unrealized gains and losses are included in the change in net assets in the Statement of Activities. Investment income restricted by donors is reported as an increase in unrestricted net assets if the restrictions are met in the reporting period in which the gains are recognized. Property and Equipment Donations of property and equipment are recorded as support at their estimated fair value when received. Such donations are reported as unrestricted unless the donor restricts the asset to a specific purpose. Property and equipment purchased is recorded at cost. The Organization uses the straight-line method for calculating depreciation over the assets estimated useful life, generally five years. The threshold for capitalization is $1,000. Contributions Eden I & R, Inc. accounts for contributions received and contributions made in accordance with Accounting Standards for Not-for-profit Organizations. Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted depending on the existence or nature of donor restrictions. Restricted contributions are reported as an increase in temporarily or permanently restricted net assets. When the restriction is met as a reclassification of restricted net assets to unrestricted net assets is made. Contributions In-kind Contributions in-kind are recognized as follows: Donated goods are recorded at estimated fair market value at the date of donation. Contributed services, which require a specialized skill and which the Organization would have paid for if not donated, are recorded at estimated fair market value at the time the services are rendered. Donated services that do not require specific expertise but which are nonetheless central to the Organization's operations are disclosed in the footnotes to the financial statements. Revenue Recognition Government contracts and program fees are recognized as revenue in the period in which the service is provided. Grants and donations are recognized as revenue in the period in which the grant or donation is awarded in writing. Restricted grants and donations are recorded as an increase in temporary restricted revenue and reclassified to unrestricted as expenditures are incurred, effectively satisfying the donor restrictions. The Organization's programs are supported primarily by grants and awards from local governments, corporations, and foundations. EDEN >: & R, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2008 Income Taxes Eden I & R, Inc. is exempt from Federal and State Income Taxes under Section 501(c)3 of the Internal Revenue Code and similar state provisions. Accordingly, Income Taxes are not provided for in the financial statements. The Organization is not classified as a private foundation. Indirect Cost Allocations Shared expenses (such as occupancy, telephone, supplies) are allocated to program and supporting services based on full time equivalent employees working in each program and based on square footage allocations as management estimates the benefit received by each activity from such expenses. Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Marketing & outreach The Organization expenses marketing and outreach costs as they are incurred. Marketing and outreach costs for the year ended June 30, 2008 are $66,295. Comparative Financial Information The financial statements include certain prior year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with Generally Accepted Accounting Principles. Accordingly, such information should be read in conjunction with the Organization's financial statements for the year ended June 30, 2007, from which the summarized information was obtained. In addition, certain prior year information has been reclassified to conform to the current year presentation. NOTE B -INVENTORY Inventory consists of a directory of human services available in Alameda County. Inventory is recorded at cost using the weighted average method. Inventory at June 30, 2008 consists of 105 books valued at $2,839. NOTE C -INVESTMENTS At June 30, 2008 investments are stated at fair market value, as reported by the investment brokerage company: Money Market Funds $234,169 Certificates of Deposits $49,624 Common Stocks $105,429 Government Securities $136 Total $389,358 For the year ended June 30, 2008 investment income is reported net of related expenses, as follows: Interest & Dividends $10,481 Unrealized Gains/Losses ($1,653) Realized Gains/Losses ($13,527) Total ($4,699) EDEN I & R, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2008 NOTE D -PROPERTY AND EQUIPMENT The Organization purchased certain equipment using government funds through various contract arrangements. According to the provisions of these contracts, title of such equipment may revert to the contractor. Cost and accumulated depreciation of this equipment are included in the accompanying financial statements and consist of the following at June 30, 2008: Equipment, Federal $41,721 Equipment, Non-Federal 214,199 Total Equipment 255,920 Accumulated Depreciation (205,740) Equipment, net book value $50,180 NOTE E -CONTINGENT LIABILITIES Conditions contained within the various contracts awarded to the Organization are subject to the funding agencies' criteria under which expenditures may be claimed and are subject to audit under such criteria. Occasionally, such audits may determine that certain costs incurred against the grants may not comply with the established criteria that govern them. In such cases, the Organization could be held responsible for repayments to the funding agency for the costs or be subject to reductions of future funding. Management does not anticipate any material questioned costs for the contracts and grants administered during the period. NOTE F -OPERATING LEASES The Organization leases its offices in Hayward, California under anon-cancelable operating lease expiring in September 2009. Rental payments are subject to annual increases in accordance with the Consumer Price Index. Future minimum rental payments are $61,923 for the year ended June 30, 2009, and $15,594 for the year ended June 30, 2010. In addition, the Organization leases a photocopier under an operating lease expiring in October 2012. Future minimum photocopier payments are $2,148 for the years ended June 30, 2009 and June 30, 2010, and $716 for the year ended June 30, 2012. NOTE G -BANK LINE OF CREDIT The Organization has a $100,000 line of credit with a local bank that matures Oct 15, 2008. Advances bear interest at 7.25% and are secured by assets of the entity. At June 30, 2008 the outstanding balance was zero. NOTE H -CONCENTRATIONS The Organization maintains a majority of their cash in bank deposit accounts that, at times, may exceed federally insured limits of $100,000. The organization has not experienced any losses in such accounts. Management believes the organization is not exposed to any significant credit risk related to cash. At June 30, 2008, the Organization's uninsured cash balance is $409,802. For the year ended June 30, 2008 approximately 47% of the Organization's contracts were from Alameda County. The ability of certain of the Organization's grants, awards, and program fees to continue to provide amounts comparable with prior years may be dependent upon current and future economic conditions and budget constraints. While the Board of Directors believes the Organization has the resources to continue current and future programs, its ability to do so, and the extent to which it does continue, may be dependent on the above factors. 9 EDEN I & R, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2008 NOTE I -BOARD DESIGNATED NET ASSETS The board of directors has designated the Organization's unrestricted net assets for a general operating reserve, $225,000. NOTE J -TEMPORARILY RESTRICTED NET ASSETS During the year ended June 30, 2008, the Organization's temporary restricted net asset activity consist of the following: Prior period Beginning Purpose Beginning Adjustment Restated Additions Released Endin 211 Support $161,177 ($76,648) $84,529 $725,000 ($623,550) $185,979 Capitallmprovement 20,428 20,428 (4,629) 15,799 EITC 8,000 8,000 32,713 (25,713) 15,000 Information Database 34,000 34,000 (17,000) 17,000 Roving 9,500 (478) 9,022 Time Restricted 20,000 20,000 Total $223,605 ($76,648) $146,957 $787,213 ($671,370) $262,800 NOTE K -PRIOR PERIOD ADJUSTMENT During the year ended June 30, 2008, management became aware of two prior period adjustments that were necessary to restate in order to present current financial information accurately. Prior year grants receivable was overstated by $17,000 and prior year spending on 211 activities was understated by $76,648. Accordingly, the Organization has elected to reclassify these transactions. The net effect of these adjustments is a decrease grants receivable of $17,000, a decrease in temporary restricted net assets of $76,648, and a corresponding increase in unrestricted net assets of $59,648. NOTE L - IN-KIND DONATIONS The Organization received and recognized in the financial statements, the following in-kind donations: Bill Board advertising for 211 valued at $40,000. 10 Eden I & R, Inc. Schedule of Government Contracts by Grantor For the Year Ended June 30, 2008 (Supplemental Information) Grantor, Program Grant Period/Award Date ERU 7/1/07 - 6/30/08 Alameda County Area Agency on Aging 7/1/07 - 6/30/08 Alameda County Probation Department 7/1/07 - 6/30/08 Oakland Start Up Technical, CDBG 7/1/07 - 6/30/08 City of Oakland CDBG 7/1/07 - 6/30/08 City of Hayward CDBG 7/1/07 - 6/30/08 Alameda Point Collaberative 7/1/07 - 6/30108 Alameda County Community Development Agency 3!1/07 - 2/29/08 Associated Community Action Program 1/1/07 - 12/31/07 Associated Community Action Program 1/1/08 - 12/31/08 Oakland Tenants Assistance Program 6/17/08 - 3!31/09 City of Hayward Social Services 7/1/07 - 6/30/08 Alameda County Area Agency on Aging 7/1/07 - 6/30/08 Alameda County Social Services Agency 7/1/07 - 6/30/08 Alameda County Chain 7/1/07 - 6/30/08 Alameda County 211 1/1/08 - 6/30/08 Alameda County 211 Bill Board n/a Alameda County 211 CDBG 7/1/07 - 6/30/09 Alameda County 211, All Cities 7/1/07 - 6/30/08 Total Government Contracts Award Revenue Contract # Amount Reported SOCSA 6807 $97,242 $97,242 SOCSA 6632 12,000 12,000 PE-0807 10,300 10,300 G215910 50,000 26,213 G215910 80,000 80,000 n/a 35,000 34,706 n/a 40,160 40,160 1078 75,000 76,635 n/a 17,485 9,332 n/a 20,000 10,000 n/a 3,785 3,785 n/a 35,000 35,000 C-743 20,000 20,000 n/a 28,500 28,500 SOCSA 6966 9,402 9,402 SOCSA 7093 255,000 255,000 expensed item 20,000 20,000 project 464 90,000 45,000 n/a 420,000 420,000 $1,318,874 $1,233,275 11 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS To the Board of Directors of Eden I & R, Inc.: We have audited the financial statements of Eden I & R, Inc. (a nonprofit organization) as of and for the year ended June 30, 2008, and have issued our report thereon dated October 28, 2008. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained In GovernmentAuditing Standards, issued by the Comptroller General of the United States. Internal Control Over Financial Reportina In planning and performing our audit, we considered Eden I & R, Inc.'s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Eden I & R, Inc.'s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization's internal control over financial reporting. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the organization's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles, such that there is more than a remote likelihood that a misstatement of the organization's financial statements that is more than inconsequential will not be prevented or detected by the organization's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the organization's internal control. Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in the internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether Eden I & R, Inc.'s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under GovernmentAuditing Standards. This report is intended solely for the information and use of the audit committee, management, Board of Directors, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. " ,~ :. - <. Pleasanton, California October 28, 2008 12 Eden I&R, Inc. '`°" '1'1 ~' "linking people and resources" ~ Melp 5[arte Here• • V ` l ••... • 570 B Street Hayward, CA 94541 (510) 537-2710 Fax: (510) 537-0986 R~C~IVED CITY OF ®U~LII~ December 15, 2008 DEC 1 ~ goo t~TY IIIIAIVAt~ER's Tics City of Dublin 100 Civic Plaza Dublin, CA 94568 Attn: Roger Bradley Administrative Analyst Dear Mr. Bradley; Enclosed please find a copy of the independent auditors' report for Eden I&R, Inc., for year ending June 30, 2008. Should you have any questions or concerns, please contact me directly. Sincerely, .~ 1~ Barbara Bernstein Executive Director (510) 537-2710 ext. 8 bbernsteinCc~edenir.org ~~'~ Enc: www.edenir.org Eden Information & Referral edenir@edenir.org EDEN I & R, INC. JUNE 30, 2008 TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor's Report Statement of Financial Position Statement of Activities Statement of Functional Expenses Statement of Cash Flows Notes to the Financial Statements SUPPLEMENTAL INFORMATION 2 3 4 5 Schedule of Government Contracts by Grantor 11 COMPLIANCE and INTERNAL CONTROL Independent Auditor's Report on Compliance and on Internal Control over Financial Reporting based on an Audit of Financial Statements Performed in Accordance with GovernmentAuditing Standards 12 d Debarah Daly CP.A 3~ arc>:~ci ~r`r;~, To the Board of Directors of Eden I & R, Inc.: s~~r~w~~a(yc~:c.cc+r;~ rit:~; t9Z5) ~ :~~-199{ Fay =,;9_'~) X26._1195 INDEPENDENT AUDITOR'S REPORT We have audited the accompanying statement of financial position of Eden I & R, Inc. a nonprofit organization) as of June 30, 2008, and the related statements of activities, functional expenses, and cash flows for the year then ended. These financial statements are the responsibility of .the Organization's management. Our responsibility is to express an opinion on these financial statements based on our audit. The prior year summarized comparative information has been derived from the Organization's 2007 financial statements and, in our report dated November 29, 2007 we expressed an unqualified opinion on those financial statements. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial 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 sighificant 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 Eden I & R, Inc. as of June 30, 2008, and the changes in its net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with GovernmentAuditing Standards, we have also issued our report dated October 27, 2008, on our consideration of Eden I & R, Ines internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The schedule of government contracts by grantor on page eleven is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information 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 basic financial statements taken as whole. ._ Pleasanton, California October 28, 2008 Eden I & R, Inc. Statement of Financial Position For the Year Ended June 30, 2008 Temporarily Total Summarized Unrestricted Restricted 2008 2007 ASSETS Cash $173,798 $173,798 $97,853 Grants and contracts receivable 207,243 $67,000 274,243 215,569 Inventory 2,839. 2,839 2,440 Prepaid expenses 18,094 18,094 12,920 TOTAL CURRENT ASSETS 401,974 67,000 468,974 328,782 Investments 193,558 195,800 389,358 229,057 Deposits 4,499 4,499 4,004 Property and equipment, net 50,180 50,180 36,003 TOTAL OTHER ASSETS 248,237 195,800 444,037 269,064 TOTAL ASSETS $650,212 $262,800 $913,012 $597,846 LIABILITIES Accounts payable $30,785 $30,785 $7,239 Accrued compensation 65,735 65,735 44,683 TOTAL LIABILITIES 96,520 96,520 51,922 NET ASSETS Unrestricted Board designated 225,000 225,000 225,000 Available for operations 328,692 328,692 97,319 Total Unrestricted 553,692 553,692 322,319 Temporarily restricted $262,800 262,800 223,605 TOTAL LIABILITIES & NET ASSETS $650,212 $262,800 $913,012 $597,846 The accompanying notes are an integral part of this financial statement. 2 Eden I & R, Inc. Statement of Activities For the Year Ended June 30, 2008 UNRESTRICTED NET ASSETS Support Grants United Way Allocation Government contracts Contributions In-kind donations Sales: Big Blue Book Cost of goods sold Fee for services Investment income Net assets released from temporary restrictions Expiration of time & purpose restrictions Total revenue & other support Expenses Program services 2-1-1 Information management Telephone & after hours Housing & roving Supporting services Management & general Fund-raising Temporarily Total Summarized Unrest acted Restricted 2008 2007 $35,000 $154,500 $189,500 $186,529 182,713 182,713 181,123 783,275 450,000 1,233,275 731,791 15,914 15,914 18,995 40,000 40,000 26,658 26,658 27,340 (12,865) (12,865) (14,034) 84,014 84,014 3,251 (4,697) (4,697) 24,428 671,370 (671,370) 1,638,668 115,843 1,754,511 1,159,423 839,024 839,024 232,717 57,260 57,260 98,116 201,818 201,818 262,448 302,923 302,923 316,268 45,630 45,630 58,948 20,287 20,287 26,188 1,466,943 1,466,943 994,685 INCREASE (DECREASE) IN NET ASSETS 171,725 115,843 287,568 164,738 NET ASSETS AT BEGINNING OF YEAR As previously reported 322,319 223,605 545,924 381,186 Adjustment for overstatement of grants receivable (17,000) (17,000) Adjustment for understatement of spending released 76,648 (76,648) Balance at beginning of year as restated 381,967 146,957 528,924 381,186 NET ASSETS AT END OF YEAR $553,692 $262,800 $816,492 $545,924 The accompanying notes are an integral part of this financial statement. 3 -O oD t7 (~ O) r O) O O I.!) M ~ O In N O ~ In O t` O 0 tC) N t7 0 C'D O) M O CO Q O M O) O N (D ~ O O) 00 O N E ~ 0 N N N M 00 0 O CO Ln O) N O) O O O O 0 In r r to ao a0 CO CO pl N N tM ~ ~ M t(') 1~ N N a0 N ~ ~ ~ a0 C' ~ ~- ~ V cf' O O tf) 0 O r to M r f~ O N ~ O O) r ~ 7 Lf) 0 M V N rJ' O V O) (O ~~ N I~ ti O) aD ~ 0 r V O) M V' 00 M CO to O Q) r M I~ W O CO 0~ In r O N r N V M i r O) CD O 0~~ 0 N~ M O O a0 a0 to N M N f~ (P ~~„ 00I M CM 00 ~ In (O r r ~' 0 ~ M 00 O In O O I~ N O CO CO O O ~ ~ O) V' r CO ~ ~ N ~ r ~ V H N ~ ~ r r r 69 O N M to 0 ~ 00 V 0 M 00 O r O) r V M CO O) O I~ (O (O [P r O M to ~ t` 0 a0 CD O Q) O O) r M Q) r r yl ti N~ O M ~ V r aD to r ti O d' CO M~ V O O ~ M M ~ ~ r N ~ M ~ ~ ~ N O to O c N O) . W M U N C ~ C 3 ~ U ~ °~ C ~ - ~ C cLL.W ~ O (6 W c 0) N } N N.L. (n LL ~ F- ER O) U N ~ r ~ ~ -O C r O r c c N ~ r O ~ ~ ~ ~ C 0 O C~ N ~ tC N (O ~~ ~ry~i N CO ~ ti O) N ~ ~ N M N •- CO N r _N (O O N ~' r N l!7 V N to M r CD M C~OONO~t~ON~~O N r Mtn 0 r N DO CO CO 00 n O) O) [ OD O O M Ct I~ ~ C 0 V 00 ~~ N~ C O 00 M Q) M O M N 0 Cn 'ch O O ~ V V 0 to O to M ~ CO t0 O I~ r N to Cn _O ~ 00 N~ t!) ~ O) CO 0 CO O O) M f~ O O 0 r (A r f~ r N L!') N M r MOO) (A In CO NCO I~ O r r cf' O N O) f~ M O ~ f~ O tt N to 0 O ti d' CO M N (O 00 M O Q) f~ r^ M p ~ f~ Q) 00 r (p R l!') N M r M r p~7' ~ ~} EA L!7 In O O) Ln OD M O r 00 t` ~ d' O r M to DD to N M (O M 00 ti to r ~ M M ~ t17 ~ CO N a0 O V' ~ M CO CO N ~ c ~ In O O ~ In COO O) lC') 1~ COO N (O 0 M r O O O) ~ O ~ r N tM r CV N N <O M (O N M I CV NO O ~.' r N N M _ ~ EA CA i ' ~ ~ ~ ~ 000 a0 ~ M M CO CO O N ti ti M OOD ~ ~ OOD N ~ ~ O N O r N In O r M In r 0 O 0 r O M O O) 0 O) aD i C ~~= f~ r CO 0 r r M CO ~ f~ r Q) r r ~ r r (~ Q) O N ~ d} ~ ~ Q C C N a0 a0 ti CO O N CO O O tI') M d' CO N r O) O O O. O N CO d' ~ 00 0~ M N 0 tq r !~ O N O O 0 0'~... V N ~' r r M r 0 0 CO M In I~ t!7 N ~ N N M I O N r 0 t` 0 C ~ In Ln ~ C f6 ~ ~' I~ t!') O) ~ O ~ N O I~ [f O ~t N O t0 O V' 00 O V ~ OO OO O) (O (O d1 M M N 00 M O) O In r O) N I~ N O r r N ~ r r O N O CO I~ V' O M~ O r 0 M O~ t` d' N W O ~I r r M tC') V' (P d' N N d' ~ ~ CV M V' ~ tl' (O r I~ Q1 -r ~ V' 0 ~ CO r M r N OMO OMD N y~ ~ C N ~ ~ c O O p~ s '~ N N O ~ ~ C 7 ~ ~ 'U N N C O) C N ~ O) ~ O ~ ~ 3 V N N «S C N ~ N ~ U ~ 0.'S N ~ 7 N ~ N ~ ~ CO ,~ ,, N C O ~ ° -° ! j w ~ vi .a ~ ~ a~ N m .c c ~ 'a a m .~ o ~ m m E o ~ a• N m.~ ca ~ ° ` ~ ~ ~ n °~ ` o craw a UoowS~~~Oo cnc l f --~ Eden I & R, Inc. Statement of Cash Flows For the Year Ended June 30, 2008 Total Summarized 2008 2007 CASH FLOWS FROM OPERATING ACTIVITIES Increase (decrease) in net assets $287,568 $164,738 Adjustments to reconcile increase in net assets to net cash provided by operating activities: Depreciation 16,729 14,841 Overstatement of prior year receivables (17,000) Dividends & interest re-invested (10,481) Changes in value of investments 15,180 (7,531) (Increase) decrease in operating assets Grants and contracts receivable (58,674) {109,026) Inventory (399) 1,061 Prepaids expenses (5,174) (396) Deposits (495) 911 Increase (decrease) in operating liabilities Accounts payable 23,546 (10,614) Accrued compensation 21,052 9,154 NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 271,852 63,138 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of investments 49,720 Purchases of investments (165,000) Purchases of property and equipment (30,906) (20,355) NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES (195,906) 29,365 NET INCREASE (DECREASE) IN CASH & CASH EQUIVALENTS 75,946 92,503 BEGINNING CASH AND CASH EQUIVALENTS 97,853 5,350 ENDING CASH AND CASH EQUIVALENTS $173,798 $97,853 Supplemental disclosure: Interest paid $0 $19 The notes are an integral part of this financial statement. 5 EDEN I & R, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2008 NOTE A -NATURE OF ACTIVITIES AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES NATURE OF ACTIVITIES Eden I & R, Inc. is a California not-for-profit health & welfare organization located in Hayward, California. Eden I & R was incorporated in January 1976 in response to a community need for a service that would assist people in obtaining information about, as well as gaining access to, community resources. Program Services Eden I&R provides a variety of programs linking low-income people with community resources, as follows: Telephone and After Hours Direct phone-based programs include: CHAIN (Community Housing and Information Network) which links callers to Eden I&R's social service and housing databases; CLAB (Cantonese Language Assistant Bureau) provides 24 hour translation service to assist AT&T operators in the San Francisco Bay Area when Cantonese speaking individuals dial "0". YouthLink for at-risk youth, their parents, and other youth advocates. The Organization also provides after-hour phone services for Alameda County's Child Protective Services, Foster Care Placement Line, information for Alameda County's Earned Income Tax Credit program, Adult Protective Services, and the Public Guardian's office. 2-1-1 The CPUC designated Eden I&R as the provider of 2-1-1 for Alameda County. This 3-digit telephone number, set aside by the FCC, provides 24/7, multilingual access to health, housing and human services information for all Alameda county residents and employees. Housing and Roving Housing and Roving Resource Programs take Eden's databases on laptop computers to off-site locations including: assisting homeless clients at shelters; assisting persons living with HIV/AIDS at service organizations throughout Alameda County. Information Management Eden I & R produces Alameda County's only countywide social resources directory, The Big Blue Book: The Directory of Human Services for Alameda County. The agency is also a founding member of CARD (Collaborating Agencies Responding to Disasters). The Organization maintains a social service and housing database for Alameda County and surrounding areas. SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting Eden I & R, Inc. prepares its financial statements on the accrual basis of accounting, in accordance with Accounting Standards for Not-for-profit Organizations. Financial Statement Presentation Eden I & R, Inc. reports information regarding its financial position and activities according to three classes of net assets: unrestricted, temporarily restricted, and permanently restricted net assets. In addition, the Organization is required to present a statement of cash flows. Unrestricted net assets include those assets over which the Board of Directors has discretionary control in carrying out the operations of the Organization. The Organization has elected to report as an increase in unrestricted net assets any restricted revenue received in the current period for which the restrictions have been met in the current period. Temporary restricted net assets include those assets, which are subject to a donor restriction and for which the applicable restriction was not met at the end of the current reporting period. Permanently restricted net assets include those assets, which are subject to a non- expiring donor restriction, such as an endowment. The Organization currently does not have any permanently restricted net assets. 6 EDEN I & R, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2008 Cash and Cash Equivalents For purposes of the statement of cash flows the Organization considers cash and cash equivalents to include all cash accounts held in banks and other financial institutions with an initial maturity of three months or less. Accounts and Grants Receivable Grants and awards receivable represent amounts due on various contracts and foundations that are due within one year $274,243. Allowance for Doubtful Accounts The Organization does not maintain an allowance on grants and accounts receivable, as reimbursements from funding sources for costs incurred on the various programs are likely to be received. Balances still outstanding after management has used reasonable collection efforts are written off directly to bad debts expense. Inventory Inventory consists of a human services directory and is stated at lower of cost or market. Investments The Organization carries investments in marketable securities with readily determinable fair values in the Statement of Financial Position. Unrealized gains and losses are included in the change in net assets in the Statement of Activities. Investment income restricted by donors is reported as an increase in unrestricted net assets if the restrictions are met in the reporting period in which the gains are recognized. Property and Equipment Donations of property and equipment are recorded as support at their estimated fair value when received. Such donations are reported as unrestricted unless the donor restricts the asset to a specific purpose. Property and equipment purchased is recorded at cost. The Organization uses the straight-line method for calculating depreciation over the assets estimated useful life, generally five years. The threshold. for capitalization is $1,000. Contributions Eden I & R, Inc. accounts for contributions received and contributions made in accordance with Accounting Standards for Not-for-profit Organizations. Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted depending on the existence or nature of donor restrictions. Restricted contributions are reported as an increase in temporarily or permanently restricted net assets. When the restriction is met as a reclassification of restricted net assets to unrestricted net assets is made. Contributions In-kind Contributions in-kind are recognized as follows: Donated goods are recorded at estimated fair market value at the date of donation. Contributed services, which require a specialized skill and which the Organization would have paid for if not donated, are recorded at estimated fair market value at the time the services are rendered. Donated services that do not require specific expertise but which are nonetheless central to the Organization's operations are disclosed in the footnotes to the financial statements. Revenue Recognition Government contracts and program fees are recognized as revenue in the period in which the service is provided. Grants and donations are recognized as revenue in the period in which the grant or donation is awarded in writing. Restricted grants and donations are recorded as an increase in temporary restricted revenue and reclassified to unrestricted as expenditures are incurred, effectively satisfying the donor restrictions. Th.e Organization's programs are supported primarily by grants and awards from local governments, corporations, and foundations. 7 EDEN I & R, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2008 Income Taxes Eden I & R, Inc. is exempt from Federal and State Income Taxes under Section 501(c)3 of the Internal Revenue Code and similar state provisions. Accordingly, Income Taxes are not provided for in the financial statements. The Organization is not classified as a private foundation. Indirect Cost Allocations Shared expenses (such as occupancy, telephone, supplies) are allocated to program and supporting services based on full time equivalent employees working in each program and based on square footage allocations as management estimates the benefit received by each activity from such expenses. Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Marketing & outreach The Organization expenses marketing and outreach costs as they are incurred. Marketing and outreach costs for the year ended June 30, 2008 are $66,295. Comparative Financial Information The financial statements include certain prior year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with Generally Accepted Accounting Principles. Accordingly, such information should be read in conjunction with the Organization's financial statements for the year ended June 30, 2007, from which the summarized information was obtained. In addition, certain prior year information has been reclassified to conform to the current year presentation. NOTE B -INVENTORY Inventory consists of a directory of human services available in Alameda County. Inventory is recorded at cost using the weighted average method. Inventory at June 30, 2008 consists of 105 books valued at $2,839. NOTE C -INVESTMENTS At June 30, 2008 investments are stated at fair market value, as reported by the investment brokerage company: Money Market Funds $234,169 Certificates of Deposits $49,624 Common Stocks $105,429 Government Securities $136 Total $389,358 For the year ended June 30, 2008 investment income is reported net of related expenses, as follows: Interest & Dividends $10,481 Unrealized Gains/Losses ($1,653) Realized Gains/Losses ($13,527) Total ($4,699) EDEN I & R, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2008 NOTE D -PROPERTY AND EQUIPMENT The Organization purchased certain equipment using government funds through various contract arrangements. According to the provisions of these contracts, title of such equipment may revert to the contractor. Cost and accumulated depreciation of this equipment are included in the accompanying financial statements and consist of the following at June 30, 2008: Equipment, Federal $41,721 Equipment, Non-Federal 214,199 Total Equipment 255,920 Accumulated Depreciation (205,740) Equipment, net book value $50,180 NOTE E -CONTINGENT LIABILITIES Conditions contained within the various contracts awarded to the Organization are subject to the funding agencies' criteria under which expenditures may be claimed and are subject to audit under such criteria. Occasionally, such audits may determine that certain costs incurred against the grants may not comply with the established criteria that govern them. In such cases, the Organization could be held responsible for repayments to the funding agency for the costs or be subject to reductions of future funding. Management does not anticipate any material questioned costs for the contracts and grants administered during the period. NOTE F -OPERATING LEASES The Organization leases its offices in Hayward, California under anon-cancelable operating lease expiring in September 2009. Rental payments are subject to annual increases in accordance with the Consumer Price Index. Future minimum rental payments are $61,923 for the year ended June 30, 2009, and $15,594 for the year. ended June 30, 2010. In addition, the Organization leases a photocopier under an operating lease expiring in October 2012. Future minimum photocopier payments are $2,148 for the years ended June 30, 2009 and June 30, 2010, and $716 for the year ended June 30, 2012. NOTE G -BANK LINE OF CREDIT The Organization has a $100,000 line of credit with a local bank that matures Oct 15, 2008. Advances bear interest at 7.25% and are secured by assets of the entity. At June 30, 2008 the outstanding balance was zero. NOTE H -CONCENTRATIONS The Organization maintains a majority of their cash in bank deposit accounts that, at times, may exceed federally insured limits of $100,000. The organization has not experienced any losses in such accounts. Management believes the organization is not exposed to any significant credit risk related to cash. At June 30, 2008, the Organization's uninsured cash balance is $409,802. For the year ended June 30, 2008 approximately 47% of the Organization's contracts were from Alameda County. The ability of certain of the Organization's grants, awards, and program fees to continue to provide amounts comparable with prior years may be dependent upon current and future economic conditions and budget constraints. While the Board of Directors believes the Organization has the resources to continue current and future programs, its ability to do so, and the extent to which it does continue, may be dependent on the above factors. EDEN I & R, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2008 NOTE I -BOARD DESIGNATED NET ASSETS The board of directors has designated the Organization's unrestricted net assets for a general operating reserve, $225,000. NOTE J -TEMPORARILY RESTRICTED NET ASSETS During the year ended June 30, 2008, the Organization's temporary restricted net asset activity consist of the following: Prior period Beginning Pur ose Beginning Adjustment .Restated Additions Released Endin 211 Support $161,177 ($76,648) $84,529 $725,000 ($623,550) $185,979 Capitallmprovement 20,428 20,428 (4,629) 15,799 EITC 8,000 8,000 32,713 (25,713) 15,000 Information Database 34,000 34,000 (17,000) 17,000 Roving 9,500 (478) 9,022 Time Restricted 20,000 20,000 Total $223,605 ($76,648) $146,957 $787,213 ($671,370) $262,800 NOTE K -PRIOR PERIOD ADJUSTMENT During the year ended June 30, 2008, management became aware of two prior period adjustments that were necessary to restate in order to present current financial information accurately. Prior year grants receivable was overstated by $17,000 and prior year spending on 211 activities was understated by $76,648. Accordingly, the Organization has elected to reclassify these transactions. The net effect of these adjustments is a decrease grants receivable of $17,000, a decrease in temporary restricted net assets of $76,648, and a corresponding increase in unrestricted net assets of $59,648. NOTE L - IN-KIND DONATIONS The Organization received and recognized in the financial statements, the following in-kind donations: Bill Board advertising for 211 valued at $40,000. 10 Eden 1 & R, Inc. Schedule of Government Contracts by Grantor For the Year Ended June 30, 2008 (Supplemental Information) Grantor, Program ERU Alameda County Area Agency on Aging Alameda County Probation Department Oakland Start Up Technical, CDBG City of Oakland CDBG City of Hayward CDBG Alameda Point Collaberative Alameda County Community Development Agency Associated Community Action Program Associated Community Action Program Oakland Tenants Assistance Program City of Hayward Social Services Alameda County Area Agency on Aging Alameda County Social Services Agency Alameda County Chain Alameda County 211 Alameda County 211 Bill Board Alameda County 211 CDBG Alameda County 211, All Cities Total Government Contracts Award Revenue Grant Period/Award Date Contract # Amount Reported 7/1/07 - 6/30/08 SOCSA 6807 $97,242 $97,242 7/1/07 - 6/30/08 SOCSA 6632 12,000 12,000 7/1 /07 - 6/30/08 PE-0807 10,300 10,300 7/1/07 - 6/30/08 G215910 50,000 26,213 7/1/07 - 6/30/08 G215910 80,000 80,000 7/1/07 - 6/30/08 n/a 35,000 34,706 7/1 /07 - 6/30/08 n/a 40,160 40,160 3/1/07 - 2/29/08 1078 75,000 76,635 1 /1 /07 - 12/31 /07 n/a 17,485 9,332 1/1/08 - 12/31/08 n/a 20,000 10,000 6/17/08 - 3!31/09 n/a 3,785 3,785 7/1/07 - 6/30/08 n/a 35,000 35,000 7/1/07 - 6/30/08 C-743 20,000 20,000 7/1/07 - 6/30/08 n/a 28,500 28,500 7!1/07 - 6/30/08 SOCSA 6966 9,402 9,402 1/1/08 - 6/30/08 SOCSA 7093 255,000 255,000 n/a expensed item 20,000 20,000 7/1 /07 - 6/30/09 project 464 90,000 45,000 7/1/07 - 6/30/08 n/a 420,000 420,000 $1,318,874 $1,233,275 11 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS To the Board of Directors of Eden I & R, Inc.: We have audited the financial statements of Eden I & R, Inc. (a nonprofit organization) as of and for the year ended June 30, 2008, and have issued our report thereon dated October 28, 2008. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained In GovernmentAuditing Standards, issued by the Comptroller General of the United States. Internal Control Over Financial Reoortina In planning and performing our audit, we considered Eden I & R, Inc.'s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Eden I & R, Inc.'s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization's internal control over financial reporting. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the organization's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles, such that there is more than a remote likelihood that a misstatement of the organization's financial statements that is more than inconsequential will not be prevented or detected by the organization's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the organization's internal control. Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in the internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether Eden I & R, Inc.'s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under GovernmentAuditing Standards. This report is intended solely for the information and use of the audit committee, management, Board of Directors, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. Pleasanton, California October 28, 2008 12 Eden I&R Inc. "linkingpeople and res urces" ,~~o,~~~~1~1 570 B Street • Ha ward CA .94541 • 51.0-537-2710 • FAX 510-537-0986 xdv sewn nre' Y , °*to®' January 22, 2009 Dear City of Dublin: On behalf of Eden I&R's Board of Directors, I attest that the Board members approved the following resolution at its Board meeting on January 22, 2009: Eden I&R's Board of Directors approves the application to the City of Dublin for 2-1-1 funding. Should you need any additional information, please do not hesitate to call Barbara Bernstein, Eden I&R's Executive Director at 510-537-2710, ext. 8. Sincerely, ~,L'l.~~--~ Chris Low President Eden I&R's Board of Directors www.edenir.org • Eden Information & Referral • edenir@edenir.org ACORD CERTIFICATE OF LIABILITY INSURANCE oPID zB DATE(MNUDDnYYV) ., EDENI-1 O1 15 09 PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE (WC) Heffernan Insurance Brkrs HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR 1350 Carlback Ave, Suite 200 ALTERTHE COVERAGEAFFORDED BY THE POLICIES BELOW. Walnut Creek CA 94596 Phone:925-934-8500 Fax:925-934-8278 INSURERS AFFORDING COVERAGE NAIC# INSURED INSURER A: Riverport Insurance Compaay Eden Information and INSURER B: xartford Fira Insurance co. rral rvices ~an Attn INSURER C: Philadelphia Indemnity Ina. Co 570 B Street Ha ward CA 94541 INSURER D: y INSURER E: COVERAGES THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. LTR NSR TYPE OF INSURANCE POLICY NUMBER OLICY EFFECTIVE DATE MM/DDIYY POLICY EXPIRA ION DATE MM/DDIYY LIMITS GENERAL LU\BILITY EACH OCCURRENCE $ 1, 0 0 0, 0 0 0 A X COMMERCIAL GENERAL LIABILITY RIC0009496. 09/01/08 09/01/09 PREMISES (Eaoccurence) $50,000 CLAIMS MADE ~ OCCUR MED EXP (Any one pereon) $ 5 , 0 0 0 PERSONAL&ADVINJURY $ 1, 000, 000 X Prof $1M/$3M GENERAL AGGREGATE $ 2, 000, 000 GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS -COMP/OP AGG $ 2 , O O O , O O O X POLICY PRO- JECT LOC AUT OMOBILELU\BILITY COMBINED SINGLE LIMIT $ 1, 000, 000 A ANY AUTO RIC0009496 09/01/08 09/01/09 (Ea accident) ALL OWNED AUTOS BODILY INJURY $ SCHEDULED AUTOS (Per person) X HIRED AUTOS BODILY INJURY $ X NON-OWNED AUTOS - (Per accident) PROPERTY DAMAGE (Per accident) $ GARAGE LU181LITY AUTO ONLY - EA ACCIDENT $ ANY AUTO OTHER THAN EA ACC $ AUTO ONLY: AGG $ EXCESS/UMBRELLA LIABILITY EACH OCCURRENCE $ OCCUR ~ CLAIMS MADE AGGREGATE $ DEDUCTIBLE - $ RETENTION $ $ WORKERS COMPENSATION AND ' TORY LIMITS ER EMPLOYERS LIABILITY ANY PROPRIETOR/PARTNER/EXECUTIVE E.L. EACH ACCIDENT $ OFFICER/MEMBER EXCLUDED? E.L. DISEASE - EA EMPLOYEE $ It yes, describe under SPECIAL PROVISIONS below E.L. DISEASE -POLICY LIMIT $ - OTHER B Crime 57BDDAJ2307 01/27/08 01/27/09 Emp Dish. 50,000 C Directors&Officers PHSD321027 04/27/08 04/27/09 Limit 1/2Mi11 DESCRIPTION OF OPERATIONS /LOCATIONS /VEHICLES /EXCLUSIONS ADDED BY ENDORSEMENT /SPECIAL PROVISIONS Project: As on file with the insured. *Except 10 days notice for non-payment of premium. CERTIFICATE HOLDER CANCELLATION City of Dublin City Manager's Office 100 Civic Plaza Dublin, CA 94568 CITYODl SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATIO DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL 3 O * DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR ACORD 25 (2001/08) ©ACORD CORPORATION 1988 ACORD CERTIFICATE OF LIABILITY INSURANCE DATE ~, 06/11/2008 PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION CAN Insurance Services ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR PO Box 640 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. 1500 41st Avenue INSURERS AFFORDING COVERAGE Ca itola CA 95010- INSURED INSURER A: Oak River Insurance Com an Eden Information & Referral INSURER B: 570 B Street INSURER C: INSURER D: Ha and CA 94541- INSURER E: COVERAGES THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR LTR TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE DATE MM/DDM/ POLICY EXPIRATION DATE MM/DDM( LIMITS GENERAL LIABILITY / / / / EACH OCCURRENCE $ COMMERCIAL GENERAL LIABILITY FIRE DAMAGE (Any one fire) $ CLAIMS MADE ~ OCCUR / / / / MED EXP (Any one person) $ PERSONAL&ADVINJURY $ / / / / GENERAL AGGREGATE $ GEN'LAGGREGATELIMITAPPLIESPER: PRODUCTS-COMP/OPAGG $ POLICY JECT LOC / / / / AU TOMOBILE LIABILITY ANY AUTO / / / / COMBINED SINGLE LIMIT (Ea accident) $ ALL OWNED AUTOS / / / / SCHEDULED AUTOS BODILY INJURY (Per person) $ HIRED AUTOS / / / / NON-OWNED AUTOS BODILY INJURY (Per accident) $ / / / / PROPERTY DAMAGE (Per accident) $ GARAGE LIABILITY AUTO ONLY-EA ACCIDENT $ ANY AUTO / / / / OTHER THAN EA ACC $ AUTO ONLY: AGG $ EXCESS LIABILITY / / / / EACH OCCURRENCE $ OCCUR ~ CLAIMS MADE AGGREGATE $ DEDUCTIBLE / / / / $ RETENTION $ $ A EMPLOYERSOIMAPBLSTMIONAND 0100021141-081 07/01/200$ 07/01/2009 X TORY LIMITS OER E.L. EACH ACCIDENT $ 1 i 000 r 000 / / / / E.L. DISEASE - EA EMPLOYEE $ 1 r 000 r 000 E.L. DISEASE -POLICY LIMIT $ 1 r 000 r 000 OTHER / / / / DESCRIPTION OF OPERATIONS/LOCATIONSNEHICLES/EXCLUSIONS ADDED BY ENDORSEMENT/SPECIAL PROVISIONS INSURER City of Dublin City Manager's Office 100 Civic Plaza Dublin CA 94568- SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL 3O DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE AUTHORIZED REPRESENTATIVE _ AGVKU L5-J (//`J/) ©ACORD CORPORATION 1988 ~~ INS02$S (9910).01 ELECTRONIC LASER FORMS, INC. - (800)327-0545 Page 1 of 2 IMPORTANT If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). DISCLAIMER The Certificate of Insurance on the reverse side of this form does not constitute a contract between the issuing insurer(s), authorized representative or producer, and the certificate holder, nor does it affirmatively or negatively amend, extend or alter the coverage afforded by the policies listed thereon. AGORD 25-5 (7/97) ~,~ INS025S~ssfo~.of Page2of2 City of Dublin Fiscal Year 2009-2010 Application for Funds APPLICATION VERIFICATION I attest that the information contained in this FY 2009-2010 grant application is accurate and that the funds requested will not supplant any other monies secured by the organization. Attachedis a resolution, letter, or other document providing evidence that the Board of Directors approved the application as submitted. Successful applicants are required to submit a summary report as soon as possible after submitting the reimbursement request, but not later than August 31, 2010. Failure to submit a report will result in ineligibility for future funding. Signatures• -~-,~--, Executive Director c~ - ~,,J - .~~ ~l~ Board President/Chairperson Date ~ ~ ~~~~ Date SECTION 2 Page 18 of 23 Internal Re~~e,nue Service Da#s: October 11, 2000 EDE~~ I & R I~1C 570 8 ST HAYV~/ARD Dear Sir or Madam: CA 94541-5004 Department of tie Treasaury ~, O, fox 2538 Cincinnati, O 45201 Fuson to Contac#: N1s. Dalton 31-07967 Customer Service Specialist Toll Free Telephone I`~urnber: 877-829-5500 Federal Identification Nurni~er: 94-2339050 This is in response to your request of October 11, 2006, regarding your organization's tax- exempt status. In May 1976 we issued a determination letter that recognized your organization as exempt from federal income tax. Our records indicate that your organization is currently exempt under section 501(c)(3) of the Internal Revenue Code. Our records indicate that your organization is also classified as a public charity under sections 509(a)(1) and 170(b)(1)(A)(vi) of the Internal Revenue Code. Our records indicate that contributions to your organization are deductible under section 170 of the Code, and that you are qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Internal Revenue Code. If you have any questions, please call us at the telephone number shown in the heading of this letter. Sincerely, ~'~~ 0 _ _ Janna K. Skufca, Director, TE/GE Customer Account Services