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Home My WebLink About8.1 Child Care Links Attach 2 ,.. CITY OF DUBLIN COMMUNITY GROUP/ORGANIZATIONAL FUNDING REQUEST ApPLICATION PACKET Fiscal Year 2008-2009 Section 2: Application for Community Group/Organizational Funding SECTION 2 Page 1 of 17 .. A Tll7l!..H mENT Ol .. rii .! ,.. CITY OF DUBLIN Fiscal Year 2008-2009 COMMUNITY GROUP/ORGANIZATION ApPLICATION FOR FUNDS COVER PAGE AGENCY NAME: CHILD CARE LINKS PROPOSED PROJECT/PROGRAM NAME: CHILD CARE LINKS COMMUNITY DUBLIN COMMUNITY PROJECTS FUNDING AMOUNT REQUESTED: $23.,500 SECTION 2 Page 2 of 17 .. .1 CITY OF DUBLIN Fiscal Year 2008-2009 ApPLICATION FOR FUNDS 1. Please select one expense category: o Capital 0 Operating 2. Applicant Information: Organization! Agency Name Child Care Links Mailing Address 1020 Serpentine Lane Suite 102 Street Address same as above . City Pleasanton State CA Zip 94566 Carol Thompson Executive Director/Chairperson Jackie Fitzgerald Board President (if applicable) (925) 249-3915 Work Phone (925) 424-1135 W drk Phone cthompson@childcarelinks.org Email i fitzgerald@laspositascollege.edu Email Please list the Primary Project Contact Person who would be able to answer questions about this application and project/program during the funding period. Melissa Spann Community Specialist Contact Person for Project/Program Job Title (925) 249-3917 mspann@childcarelinks.org (925) 417-8740 Work Phone Email Fax Federal Tax Identification No. (required) 94-2379571 City of Dublin Business License No. (required) 200181 SECTION 2 Page 3 of 1 7 .. ,.. l! ~ City of Dublin Fiscal Year 2008-2009 Application for Funds 3. Proposed Project/Program Information (Do not describe Organization.) Amount of Funds Requested $ 23,500 (Maximum $25,000 per project.) Proposed Project/Program Name Child Care Links Dublin Community Service Proiects Proposed Project/Program Date(s): Start -2- LL / 08 and End ~ -.l.!L / 09 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 ofthe Fiscal Year, please indicate this below and please provide justification for this need. D Agency is requesting 100% disbursement at the beginning of the Fiscal Year. If selecting this option, please provide justification in the blank space below. ~. Agency is not requesting 100% disbursement at the beginning of the Fiscal Year. If selecting this option, 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. Child Care Links will request reimbursements on a monthly basis. SECTION 2 Page 4 of 1 7 .. ,.. !J City of Dublin Fiscal Year 2008-2009 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. . Please see Attachment A. 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 may be added, if needed): Please see Attachment B. c. What documentation!data/records support the need for this PROPOSED PROJECT/PROGRAM? Please identify your data sources. (Additional page may be added, if needed.) Please see Attachment C. SECTION 2 Page 5 of 17 .. ii' ,.. City of Dublin Fiscal Year 2008-2009 Application for Funds d. Specify the PROPOSED PROJECT/PROGRAM population to be served. The populations to be served by the proposed project are children, families, child care providers, businesses and community members living in the City of Dublin. 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 may be added, if needed. Please see Attachment E. f. Specify numbers of clients served by agency, then by PROPOSED PROJECT/PROGRAM: Our agency has no true way to capture this information as the number of individuals we offer services to vary by event. Our hope is to capture as many participants as possible through our various marketing efforts: mass mailing of invitations to events, our newsletter, our website. The numbers reflected below are duplicative and are the result of statistics from our referral data base and the current number of families receiving subsidized care. ~_i~~:~~::~'~'~::~~~;:~1rG#~~;~;:;_~"~:;:j'i;";;:~:_-,:,<~.:- __L,_ ",L _ " -- " -". ..~ ~ Total Number of Participants Served by Agency (if a plicable) Total Number of Dublin Residents Served b A enc if a licable) Total Proposed Participants Served by this Project/Program Total Number of Dublin Residents Served by this Project 2281 2281 SECTION 2 Page 6 of 1 7 .. iii !.' ,.. City of Dublin Fiscal Year 2008-2009 Application for Funds 5. Financial Information - Operating Budget a. Expense Budget Services & Supplies Capital Costs Other (please specify) Other (please specify) TOTAL Further Comments/Explanations (if necessary): Please see Attachment G. SECTION 2 Page 7 of 1 7 .. l! ~ City of Dublin Fiscal Year 2008-2009 Application for Funds b. Revenue Budget TOTAL Further Comments/Explanations (if necessary): Please see Attachment H. SECTION 2 Page 8 of 17 .. iil !! I" ~ ,.. City of Dublin Fiscal Year 2008-2009 Application for Funds 6. General Agency Information D 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. a. List all years that Organization has previously received City of Dublin funding (not Community Development Block Grant - CDBG). Child Care Links has received funding from the City of Dublin each fiscal year between 1996-1997 through 2007-2008. b. Describe the population( s) served by the Organization. Please see Attachment J. c. Describe all the services the Organization currently provides to Dublin residents. · An additional page may be added, if needed. Please see Attachment K. 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. Over the past 13 years. SECTION 2 Page 9 of 17 ill .. ,. City of Dublin Fiscal Year 2008-2009 Application for Funds 7. Required Attachments: o Onlv one (1) copy per A2:encv of each of the following is required, even with multiple projects/programs submitted. o Applications without the following documents will not be reviewed for funding. o Please label attachments: A, B, C, etc. ./ A. Names of Governing Board; identify current Board officers. Please see Attachment AA. ./ B. Current total Organization operating budget, including revenue. Clearly label/identify the program that includes the PROPOSED PROJECT/PROGRAM. Please see Attachment BB. ./ C. Most recent audit report or tax return (if applicable). Please see Attachment Cc. ./ D. Resolution, letter or other document providing evidence of Board/Organization approval of application, and date approval was granted. · Board/Organization approval may be pending. Please see Attachment DD. ./ E. Organization's certificate of insurance showing coverage for liability and workers' compensation. Please see Attachment EE. ./ F. Application Verification Declaration Signature Page. Please see Application page 10. , ./ G. Signed affidavit form from each collaborating agency named in proposed project/program plan (if applicable). Please see Application page 11. ./ H. Copy of IRS Letter of Determination indicating tax exempt status. Please see Attachment HH. SECTION 2 Page 10 of 17 Iii ~ .. fii ,.. ,. ~ City of Dublin Fiscal Year 2008-2009 Application for Funds ApPLICATION VERIFICATION I attest that the information contained in this FY 2008-2009 grant application is accurate and that the funds requested will not supplant any other monies secured by the organization. Attached is 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 30,2009. Failure to submit a report will result in ineligibility for future funding. Signatures: '. ? ~ ~~ . ecutive DIrector / - eX? 3--DJ9 Date ) -23-CJJ' Date SECTION 2 Page 11 of 16 .. Ii) ,.. l! ~ City of Dublin Fiscal Year 2008-2009 Application for Funds COLLABORATION AGENCY AFFIDA VIT FORM o This form is to be completed by each collaborating organization as named by the applicant agency in the proposed project/program. o Completed forms must be submitted at time of application. Collaborating Agency Name: There are no collaborating agencies. Agency Division!Department: Not applicable. Project/Program Title: Not applicable. Project/Program Role Description (i.e., facility space, staff support, etc.): Not applicable. Agency Project/Program Contact Person Not applicable. Title Not applicable. Phone . Not applicable. Email Not applicable. I attest that the applicant agency and our organization agree to work collaboratively to implement the proposed project/program as identified in the FY 2008-2009 funding application. Not applicable. Executive Director Not applicable. Date Project/Program Contact Person Date SECTION 2 Page 12 of 16 City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 ATTACHMENT A 3. A. How would the requested funds be used? Child Care Links is pleased to present this funding request for fiscal year 2008-2009 in the amount of $23,500. This increased funding request is a result of the cities' growth, the increase in the cities' diversity and our hope to increase services to the Spanish speaking population. Child Care Links is dedicated to providing resources that strengthen and support children and their families. Within the City of Dublin through 1) recruitment, retention and training efforts for potential and existing child care professionals; 2) advocacy for quality child care for all children and documentation of child care supply and demand; 3) offering parent education and services. The projects and services listed below are designed to meet the agency's goal of supporting children, their families and child care providers in the City of Dublin. . Assist potential Dublin family child care home providers and child care center operators in successfully completing the licensing and conditional use permit process by offering technical assistance, training and health and safety incentives. Funds would be used for staff time and purchase of health and safety incentives such as fire extinguishers, first aid kits, safety gates and other health and safety items needed to support the child care site. This activity currently exists through funding from the City of Dublin. . Provide training in child development, business practices and health and nutrition for Dublin providers in order to enhance quality care in Dublin. Funds will be used to pay for the Community Specialist in planning the trainings, trainer fees and if appropriate, resource materials to provide to workshop attendees. This is an extension of an existing service. . Production of the 3rd Annual Early Childhood Education (ECE) Conference in Fall 2008. This conference presents an opportunity for child care professionals to gather for a day of training, self-improvement workshops and networking. Funds will be used for the Community Specialist to assist in planning this event. In addition, funds will be used to purchase materials given to conference attendees. This is an extension of an existing service. . Collaborate and support the Tri-Valley Provider Recognition Program. This event is an opportunity to recognize providers for their valuable service to children and their families in the City of Dublin. Funds will be used to purchase certificates and an Page 1 of 3 Attachment A City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 appropriate incentive honoring their service to Dublin families. This is an extension of an existing service. . Increase available child care resources in Dublin through participation in planning groups and advocacy efforts. Child Care Links is active in regional, county and state advocacy groups. Funds will be used for the Community Specialist to attend appropriate meetings and applicable membership fees. This activity exists through funding from the City of Dublin. . Document changes in child care supply/demand, child care costs and provide statistical and other information to help the city plan for child care needs. Funds will be used for staff time and the production of the quarterly child care supply and demand reports. This activity currently exists through funds from the City of Dublin. . Produce an annual rate survey for the City of Dublin. Funds will be used for staff time and the production of the annual rate survey. This is an extension of an existing service. . Educate parents about the value of quality care, informing the community about child care issues and provide outreach to under-served local populations within the City of Dublin to inform them of available services. Funds will be used for staff time and production of consumer education materials. This activity currently exists through funds from the City of Dublin. . Production of the 9th Annual Tri-Valley Preschool Fair in Spring 2009.This event presents an opportunity for parents to evaluate local preschools and provides an excellent forum for the participating preschools to market their businesses. The Preschool Fair also offers exhibit space to local community agencies, Mothers' Clubs and child-related businesses. Additionally, the Fair will include a health and safety component. This provides an opportunity for parents, child care providers and their children to gather important health and safety related resources in a fun, child-friendly environment. Funds will be utilized for the salary of the Community Specialist who plans this event. Also, funds will be used to purchase materials, advertisement, postage and publication of a Tri Valley Preschool Guide. This activity currently exists through funds from the city of Dublin. . Production of the 2nd annual Stress Reduction Workshop in Winter 2009. This workshop recognizes providers for their valuable service to children and their families while also reminding them to take time out to nurture themselves. This is an extension of an existing service. Funds will be used to pay presenters, pay vendors to provide health and relaxation information and services and to purchase materials for workshop attendees. Page 2 of3 Attachment A City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 . Assist CalWORKs participants and other low income families with eligibility for child care subsidies in their search for child care. Funds will be used for staff time and production of consumer and parenting education materials. This is an extension of an existing service. . Provide the Family Read Night Program to Dublin English and Spanish speaking parents, child care providers and their children. Funds will be used for staff time and the purchase of books and healthy snacks for children in attendance. This activity exists through funds from the City of Dublin. . Various workshop and training opportunities for City of Dublin parents and child care professionals. Topics may include but are not limited to: Kindergarten readiness, discipline, communicating with children, inclusion of children with special needs, play groups, nutrition, environmentally friendly practices, building a creative curriculum. Funds will be used to pay the salary of the Community Specialist planning the trainings, trainer/presenter fees and if appropriate, resource materials to provide workshop attendees. The agency proposes to duplicate many of these workshops for Dublin's Spanish speaking residents or to provide a Spanish-speaking translator to include Spanish-speaking attendees in workshops. This is an extension of an existing service. . The agency proposes to duplicate many of these workshops for Dublin's Spanish speaking residents or to provide a Spanish-speaking translator to include Spanish- speaking attendees in workshops. This is a new service. . The agency proposes to produce educational cd's which will be made available on our website. These cd's will address issues for families ranging from how to talk to your children about drugs, war and sex to biting and child nutrition. Information will also be made available on disks to distribute to those without online access. This is a new service. Page 3 of3 Attachment A City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 ATTACHMENT B 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? One of the biggest challenges parents face when entering into the workforce is finding the right care for their child. Parents search for child care providers who not only meet their scheduling and budgeting needs, but who they feel will also provide a safe, nurturing and learning environment for their children. Child Care Links strives to support and promote quality care for all children to their potential and existing child care providers within the city of Dublin. Provider Support The California Early Care and Education Workforce Study: Licensed Child Care Centers and Family Child Care Providers, Alameda County Highlights, August 2006 states that "...the persistence of high turnover in Alameda County's ECE workforce is of serious concern. The earnings gap between kindergarten and ECE teachers, in particular, is likely to continue to fuel such turnover particularly among those who have made the greatest investment in education and training..." The study also states that "Teachers with a BA or higher degree are more likely than others to be over age 50 and approaching retirement..." With these challenges facing the child care field, efforts to recruit, train and retain child care providers are needed. Child Care Links' staff also works closely with potential family child care providers and child care center operators in the licensing and conditional use permit process. As the only state funded resource and referral agency serving the Tri Valley area, the support to these providers is essential in meeting the demand and expanding the child care supply for Dublin residents. According to the Alameda County Early Care and Education Needs Assessment, June 2006, Dublin shows a large school-age full time child care deficit of 680 slots and an infant child care deficit of over 100 slots. The report also states that 59% of the parents, with children under the age of 6, and 73% of the parents, with children 6 to17 years of age, are either single working parents or come from two-income households. With a significant percentage of Dublin parents in the workforce, the need for quality, affordable child care is present. By providing and promoting trainings in child development, socio-emotional development and well-being, business practices and health and nutrition for Dublin child care providers, Child Care Links is able to improve the quality of child care. According to NACCRRA's National Survey of Child Care Resource & Referral Training: Building a Training System for the Child Care Workforce, "Better trained providers are more likely to promote positive growth and development of children." Training and educational opportunities are important to the operation of child care programs and the retention of child care providers. Child Care Links, in collaboration with other organizations, will host the 3rd Annual Early Childhood Education Page 1 of3 Attachment B City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 Conference in the fall of 2008. This is the only early care and education conference focusing on the needs of child care providers hosted in the Tri Valley area. In additipn, Child Care Links works in collaboration with the local family child care association, Valley Family Child Care Association (VFCCA) and the local directors association, Directors of the Valley (DOV), in recognizing child care providers for the work they do with children and their families. NACCRRA states tiThe child care profession is one of the most underpaid occupations in the country; yet early childhood is the most critical developmental period for all children." The Stress Reduction Workshop, a training and recognition event, is an opportunity forthe child care providers to be acknowledged and to celebrate their essential role in the community. By providing these services to potential and existing child care providers, the City of Dublin will have a child care system with trained professionals that will meet the demand of the city's working families. And children will be placed in safe, nurturing and learning environments. Advocacy As stated previously, according to the California Early Care and Education Workforce Study (August 2006), the average annual salary for centers' highest paid teachers with a BA or higher degree is $37,544, about $22,500 less than that of the average Alameda County K-12 teacher, who typically works a shorter year and earns better benefits." Child Care Links understands that child care is an essential part of the local and state economy. Without child care, working families will not be able to work and contribute to the city's economy. Agency staff advocate for higher wages, educational stipends and longevity pay for child care providers. Through these advocacy efforts, Dublin residents have access to a stable, long-term, quality child care workforce. Data Collection As the state funded resource and referral agency for the Tri Valley area, Child Care Links collects child care data, and documents changes in child care supply and demand. The agency, through these efforts, is able to provide statistical and other information to help the city plan for child care needs. In addition,this tool is used by potential child care providers in meeting the needs of the neighborhood where they will be providing care. The agency also produces the annual rate survey which provides information on average child care costs throughout the city of Dublin. This report is used as a tool not only for child care providers in establishing their costs for services; the report is used to provide parents in search of child care the average cost within their neighborhood. Parent Education and Services Child Care Links works toward supporting parents in caring for their children. The agency supports families by offering For Your Information (FYI) handouts to parents at the agency office, community events, during home visits and on the Child Care Links website. Topics can include Ages and Stages (how your child develops), sibling rivalry, how to handle biting, coping Page 2 of3 Attachment B City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 with crisis, to name a few. One of the handouts the staff encourages parents to take is on positive discipline. This is one of the ways Child Care Links promotes parent education in the community. In addition, the agency offers parent education workshops that cover topics such as blended families, how to deal with internet predators, car seat safety, nutrition and exercise. These topics are examples of how Child Care Links responds to community needs. Additionally, Child Care Links works closely with our CalWORKS participants and income eligible families seeking subsidized child care. When clients come into the office to work with their Eligibility Specialist, parents are counseled on howto choose child care, provided with FYI handouts, offered community resources that meet their needs, and any questions they have regarding the care of their children are answered. Tri-Valley Preschool Fair The annual Tri-Valley Preschool Fair is one way to communicate to parents, guardians and the community the availability of child care programs and resources. Parents and guardians may use that information to determine which programs meet their standard of high quality and affordability. All referral and resource information provided to parents and guardians at the Tri- Valley Preschool Fair is free. Participating preschools benefit from parent/guardian feedback regarding quality and affordability. Parental education and choice may motivate preschools to carefully weigh feedback and formulate plans to meet the needs of families in the community. Family Read Night Family Read Night is an evening for the entire family. Parents stay to participate in story time, activities and help serve children snacks. Activities are planned for children of all ages so that everyone has the opportunity to participate. Time is planned during each Family Read Night session for families to sit and read their new book together. The goal is to provide age-appropriate, supervised youth activities that offer safe, positive, enriching opportunities for Dublin youth. Family Read Night is a program which focuses on the social, emotional and physical development of children. Staff explains to parents/guardians how the activity supports the development of the child. Health and nutrition information is also shared through written material and conversation between staff and adults. Family Read Night is not only a time for families to read together but it is a time where parents, or those who care for the children, are educated on the developmental stages of a child. Page 3 of3 Attachment B City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 ATTACHMENT C C. What documentation/data/records support the need for the PROPOSED PROJECT/PROGRAM? Please identify your data sources. Provider Support . The California Early Care and Education Workforce Study: Licensed Child Care Centers and Family Child Care Providers, Alameda County Highlights, Augu~t 2006 . Alameda County Early Care and.Education Needs Assessment, June 2006; City of Dublin profile · National Association for Child Care Resource and Referral Agencies (NACCRRA) National Survey of Child Care Resource and Referral Training: Building a Training System for the Child Care Workforce . 2006 California Child Care Portfolio published by the California Child Care Resource & Referral Network · Every Child Counts, First Five Alameda County has included as part of its strategic plan the importance of providing training, monetary stipends and non-monetary incentives to recruit, retain and support child care professionals. Advocacy . The California Child Care Resource and Referral Network in collaboration with the California Department of Education - Child Development Division recognizes the role resource and referral agencies play in advocating for children, and those who care for them. · Participation in these advocacy efforts are seen as crucial as the resource and referral agencies are the entities that work closely with parents and providers on issues surrounding children and child care. . Also, Child Care Links agrees with the Child Development Policy Institute's mission to help establish sound public policy and that "early education must be valued by the citizens of California. The public must perceive early childhood education as important and respect the field as professional". · "Child Care and Early Education industry must be recognized as a significant economic force that helps assure a strong economy, directly by the creation of jobs and indirectly Page 1 of3 Attachment C City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 by permitting families of all income levels to work"(CDPl.net). Child Care Links believes through advocacy this mission can be achieved. Data Collection . The California Child Care Resource and Referral Network is the oldest, most well- established system of child care Resource and Referral agencies in the United States. The Network combines practical knowledge at the local level with extensive experience in working on state and national child care policy. . Over the past thirty years, California's resource and referral services have evolved from a grass roots effort to help parents find child care, to a well-developed system that supports parents, providers, and local communities in finding, planning for, and providing affordable, quality child care. . As a member of this system, Child Care Links recognizes the importance of providing supply and demand information at the local level to ensure ongoing support for affordable, quality child care for families. . The California Child Care Resource and Referral Network provides a comprehensive California statewide report, known as the California Child Care Portfolio, including a narrative highlighting child care supply, demand, and cost issues in the context of current policy, demographic and labor force trends, followed by statewide data on child care supply, demand, and cost, and graphic profiles of child care supply and demand. . Child Care Links provides data for this statewide report which is included as part of Alameda County's overall supply and demand statistics. . The California Early Care and Education Workforce Study: Licensed Child Care Centers and Family Child Care Providers, Alameda County Highlights, August 2006 . Alameda County Early Care and Education Needs Assessment, June 2006; City of Dublin profile Tri-Valley Preschool Fair The Tri Valley Preschool Fair was first started in 2000 by a group of parents who felt a need for a one-stop shop for parents in search of preschool programs fot their children. Though many of the parents used Child Care Links to obtain preschool programs that fit their needs, many of the parents wanted an opportunity to visit with each program efficiently and effectively, thus the birth of the Tri Valley Preschool Fair. Child Care Links has always been involved in the annual event, however, it was not until January 2006 that the agency was approached in solely planning the event. Page 2 of3 Attachment C City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 . Requests for information regarding preschool programs received by Child Care Links via phone and e-mail from parents/guardians. Child Care Links data is based on the experience of community services staff and child care referrals. . Provide access to quality, affordable child care for Dublin children from birth through elementary school. . Feedback from families during Initiatives For Children (IFe) focus group discussions noted under Child Care and After School Programs in the Tri-Valley Human Services Needs Assessment Family Read Night The need for Family Read Night and extending program services is supported by: . Documented requests from families living in Dublin, Livermore, Pleasanton and surrounding communities participating in the program. .. Every Child Counts, First 5 Alameda County emphasis on literacy and school-readiness programs. . Additional supervised youth activities can provider greater opportunities for increased intergenerational relationships and parent participation. Page 3 of3 Attachment C City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 ATTACHMENT E E. Projects/programs must be evaluated to determine if they are being carried out efficiently and if project goals are being met. Please describe how you plan to monitor your project/program's success and impact. Projects/Programs will be evaluated and measured through the use of the following tools: Provider Support . Registration forms and sign-in sheets will measure the attendance at workshops. Attendees are asked to state which city they provide care. . Evaluations will measure the effectiveness of the workshop, will provides feedback on the workshop and will offer suggestions on future training needs for child care providers. . Child Care Links Annual Survey to all licensed child care providers on the database is used not only to update the provider's information on the child care referral database, but the information shared by the provider also states the types of training and support they are in need of. . Residents will be identified and recorded by their name, date of service and other pertinent information. Child Care Links will be using NACCRRAWare software to record the information. "NACCRRAware is Web-based information management software designed by NACCRRA members to assist Child Care Resource and Referral's in performing their critical role by providing complete and accurate data and statistics. NACCRRAware is referral friendly and allows CCR&Rs to collect, report, and distribute information in an efficient, meaningful, and cost-effective manner" (www.naccrra.org/naccrraware). . Agency staff will document through the Other Services Data Collection Project the number of clients by city who attend workshops and events and the number of clients who receive technical assistance and counseling other than a child care referral. . Agency staff will document the number of potential and current child care providers who request and receive a home visit and utilize the resource lending library. · Agency staff will document the number of Dublin child care providers in attendance at the annual recognition event. In addition, all Dublin child care providers, regardless of attendance at the event, will receive a certificate and appropriate gift honoring their service to children and their families. Page 1 of2 Attachment E City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 . Agency staff will document the number of children and parents who attend the Tri Valley Preschool Fair. This is done by collecting zip codes as parents enter the main hall where preschool programs are tabling. . Agency staff will document the number of Dublin parents and children, and child care providers who attend Family Read Night events. . Agency staff will document the number of Dublin parents and children who attend car seat safety checkpoints. Agency staff will also document the number of car seat safety checkpoints held each quarter. Reports (as requested) will reflect the status of programs and the number of Dublin residents served. . The projects/programs will be monitored by quarterly reporting. Child Care Links uses a technical assistance tally sheet divided by city and type of caller to document the number of calls and type of calls requested from the community. For each reporting period, Child Care Links will include in its city report the number of technical assistance calls specific to the City of Dublin . The report will include child care supply and demand data. . The report will include the annual rate survey once the survey is published. . The report will include, if applicable, anecdotal data received in response to trainings, workshops and other events. Page 2 of2 Attachment E City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 ATTACHMENT G Child Care Links CITY OF DUBLIN BUDGET 2008-2009 Current Contract Program Grant Revenue Program Expenses Salaries Fringe Benefits Bank Charges Payroll Service Insurance Professional Fees Printing Postage Travel Events & Workshops Dues & Memberships Telephone Facilities & Maintenance Equipment Rental Rent Total Program Expenses Page 1 of 1 Attachment G .. 23,500 10,700 3,725 15 55 60 1,250 1,600 100 125 4,500 85 85 75 105 1,020 23,500 City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 en W U '-0> ::::So 00 .....J(J)N OW' o ::::s a:> cO WO >N W 0::: "C (I) ~ E E 0 u . r:: 0 Z -c ... Q) 0 :::: "C -c -c -c -c 'E (I) l:! Q) ~ ~ ~ E :::: 0 E 'E'E'E 'E 0 E E E E E I r:: 0 0 0 0 0 0 u ooooz 0 0 00 0 0 ~ 00 ~ t- ...... "":('1} LO ('f) a:> 0> co LO ...... a:>OLOLO L!'ic.OcOc.OO .... 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Ul l6 ~ 'E ,~ :J 8' ~ ~ ro ro~U""Q) 'Sco LLI-So..Z o Ul Ul Ul Ul Q) co "E ~ Q) gee "E .~ ~ Q)t5:JJE....~ :J:J:J:""'.....!!!~ -c>.o o~ 000 'S; "C 0 ~ E ~ coo 0 'c g e0:2-c03ro:g;g;g;gQ)Cl 0.. Ul :c c :3 ~ 0 ..:; ..:; ..:; co ,~ .....-rooro _ooo,,~ a. ._ ..c: '4- tot- '-' C E 03 ~ ~ 0 0 0 ~ ~ ~ -c ,- ~1i:i~lS~~~~~~:cg W~WIOOOWWWoo Ul :J o 'c ro > :0 Q) 1i:i E ~ W '--' Ul c ,Q 1i:i c o o - Ul :J o Q) c .!!! Qi (,) ,!!l ::2: :;::, Ul 03 Q) ..:; 03 (5c en o o N ciJ o o N Cl r:: =ti r:: :J u. >. u r:: Q) Cl <( ....J U U S o I- ~ 0... m o N 00 o o N -- (V) N -- ..- City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 ATTACHMENT J 6b. Describe the population(s) served by the Organization: Child Care Links currently serves participants out of three offices located in Alameda County: Pleasanton, Fremont and Oakland. The organization is a Resource & Referral agency and an Alternative Payment Program, providing resources to the community by offering the following: . Subsidized Child Care services . Referrals to Licensed Providers . Provider and family education and support services . Employer Consultation for Child Care Issues The agency's main office is located in Pleasanton and provides all the services listed above to residents within the cities of Pleasanton, Livermore, Dublin and Sunol. Child Care Links is the state funded resource and referral agency for the Tri Valley area. Child care referrals are free of charge to parents needing child care within the cities of Dublin, Livermore, Pleasanton and Sunol. Our North County satellite office is located in Oakland and provides CalWORKS Stage 1 and Provider and Family Education and Support Services to Oakland, Berkeley, Emeryville, Alameda and Albany to qualified parents and the providers they chose. Our South County satellite office is located in Fremont and provides subsidized child care services for CalWORKS Stage II & III, Federal Block Grant and Alternative Payment Programs. Provider and family education and Support Services are also available from this office. The South County office covers Fremont, Newark and Union City. Page 1 of 1 Attachment J City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 ATTACHMENT K 6c. Describe all the services the Organization currently provides to Dublin residents: Child Care Links (CCL) was established in 1976 in response to the State of California's interest in setting up innovative systems to deliver child care services. CCL is a not-for-profit 501 (c) (3) agency whose mission is: "To provide resources that strengthen and support children and their families." The agency programs serve parents, child care providers and the community at large. Child Care Links acts as a link between government social service agencies and families. Income-eligible families can receive needed funds to pay for child care and also education on how to find quality child care. Child care providers, parents and employers receive valuable one- on-one support and education from the agency. Free child care referrals are provided to parents in the Tri-Valley area. CCL has three offices in Alameda County with the agency's main office located in Pleasanton. Services offered by CCL to families and child care providers include: . Free child care resource and referral for parents seeking child care in Livermore, Pleasanton, Dublin and Sunol. . Child care subsidies including Alternative Payment and CalWORKs programs for eligible families in Alameda County. . Technical assistance and support services for licensed family child care providers and child care centers such as trainings, workshops and networking opportunities. . Data collection and dissemination on child care need and supply in the Tri Valley area. . Resource lending library for the residents in the Livermore, Pleasanton, Dublin and Sunol area. . Referrals to community resources regarding issues such as parenting, special needs and physical and mental health services. . Education and support services to exempt providers and parents participating in child care subsidy programs. The agency has a staff of 54, including part time and full time employees, to administer CCL programs. The agency has been recognized both locally and statewide for its excellent track record in providing services to the community. CCL has always been found to be in compliance with State and Federal monitoring reviews. Page 1 of 1 Attachment K City of Dublin Community Group/Organizational Funding Request Fiscal Year 2008-2009 ATTACHMENT l 6d. 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? Over the past 12 contract years, Child Care Links has received the following from the City of Dublin: 1996-1997 1997-1998 1998-1999 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $18,500 $18,500 Page 1 of 1 Attachment L 8:J Child Care links Attachment AA BOARD OFFICERS Jackie Fitzgerald, Chairperson Bernie Billen, Secretary BOARD MEMBERS Marjorie Wong-Gillmore Phyllis Houghton Maroof Mendez East Office South Office 1020 Lane! Suite 1 CA 94566 39155 Street, Suite D430 (925) 417->8733 Frernont, CA 94538 (510) 791~92.56 0) 713-038S Fax Serving Children & Families Since 1976 North County Office 250 East 18th Street, 2nd Floor Oakland, CA 94606 (510) 268,,0106 (510) 268-0548 Fax Attachment BB Child Care Links FY 2007 - 2008 Budget Revenue Grant Interest Parent Fees City of Dublin Salary City of Dublin Fringe City of Dublin Books and Supplies City of Dublin Subcontractors City of DUblin Total Revenues $ $ $ Subtotal Salary $ Subtotal Personnel $ Subtotal Books and Supplies $ $ $ Subtotal Subcontractors $ Services and Other Operating Expenses City of Dublin Subtotal Services and Other Operating Expenses $ Provider Payments City of Dublin $ $ Subtotal Provider Payments $ Total Expenses $ $ $ 21,868,500 50,000 22,277,000 2,546,500 9,500 2,556,000 1,110,000 233,435 1,565 235,000 235,000 235,000 1,043,905 4,095 1,048,000 17,093,000 17,093,000 22,277,000 Attachment CC CmLD CARE LINKS Financial Statements Supplementary Information & Independent Auditor's Report For the Fiscal Year Ended June 30, 2007 With Comparative Totals for 2006 . Child Care Links TABLE OF CONTENTS June 30, 2007 EXHIBITS PAGE Independent Auditor's Report 4-5 A Statement of Financial Position 6 B Statement of Activities 7 C Statement of Changes in Net Assets 8 D Statement of Functional Expenses 9 E Statement of Cash Flows 10 Notes to Financial Statements 11-21 SCHEDULES 1 2 3 4 5 6 7 8 9 10 S UP-P LEMENT AR Y INFORMA TION General Information 23 Operating Programs - Schedules of Financial Position 24 Operating Programs - Schedules of Activities and Changes in Net Assets 25 Schedules of Expenditures by State Categories - Alternative Payment Programs 26 Schedules of Expenditures by State Categories - Resource & Referral Programs 27 Combining Schedule of Administrative Costs - CDE Programs 28 Audited Final Fiscal Report - CAPP 29 Audited Final Fiscal Report - C2AP 30 Audited Final Fiscal Report -C3AP 31 Audited Final Reserve Account Cash Activity Report - Alternative Payment Programs 32 SCHEDULES ( Continued) 11 12 13 14 15 16 17 18 19 20 21 Child Care Links TABLE OF CONTENTS June 30, 2007 Audited Final Fiscal Report - CRRP Audited Final Revenue & Expenditure Report - CCIP Audited Final Revenue & Expenditure Report - CECT Audited Final Revenue & Expenditure Report - CICD Audited Final Revenue & Expenditure Report - CIMS Audited Final Revenue & Expenditure Report - CHST Audited Final Reserve Account Cash Activity Report - Resource & Referral Programs Schedule of Equipment Expenditures Utilizing Contract Funds . Schedule of Repair and Renovation Expenditures Utilizing Contract Funds FEDERAL REPORTS & SCHEDULES Schedule of Findings and Questioned Costs Schedule of Expenditures of Federal and Nonfederal Awards Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Report on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with OMB Circular A-B3 PAGE 33 34 345 36 37 38 39 40 41 43 - 45 46 - 47 48 - 49 50 - 51 DAMORE HAMRIC & SCHNEIDER, INC. CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT Board of Directors Child Care Links We have audited the accompanying statement of financial position of Child Care Links as of June 30,2007, and the related statements of activities and changes in net assets, functional expenses, and cash flows for the fiscal year then ended. These financial statements are the responsibility of Child Care Links' management. Our responsibility is to express an opinion on these financial statements based on our audit. The prior year summarized comparative information was derived from the agency's fiscal year 2006 financial statements and, in our report dated September 14, 2006, we expressed an unqualified opinion on those 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 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 Child Care Links as of June 30, 2007, 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 Government Auditing Standards, we have also issued our report dated October 1, 2007, on our consideration of Child Care Links' internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters, The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. 2856 Arden Way, Suite 200 Sacramento, CA 95825-1379 Tel (916) 481-2856 Fax (916) 488-4428 http://www.dhscpa.com 4 Page 2 Our audit was conducted for the purpose of forming an opinion on the basic financial statements of Child Care Links taken as a whole. The accompanying schedules 1-21 are presented for purposes of additional analysis as required by U. S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and the California Department of Education's Guide for Auditing Child Development, Nutrition, and Adult Basic Education Programs and are 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 a whole. ~~J~i-~k~ DAMORE, HAMRIC & SCHNEIDER, INC. Certified Public Accountants October 1,2007 5 The accompanying notes are an integral part of the financial statements. 6 Child Care Links EXHIBIT B STATEMENT OF ACTIVITIES For the Fiscal Year Ended June 30,2007 With Comparative Totals for 2006 Total Total Support & Revenue: June 30, 2007 June 30, 2006 Contract Revenues $ 21,784,859 $ 21,169,419 Parent Fees 344,728 289,247 Contributions 550 3,361 Interest Income 60,857 45,353 Other 8,170 88,760 TotalSupport & Revenue $ 22,199,164 $ 21,596,140 Expenses: CDE Subsidy Programs $ 6,962,660 $ 6,257,857 County of Alameda Subsidy Programs 14,513,580 14,215,796 Other Subsidy Programs 92,407 91,044 Child Care Food Program 428,053 CDE Resource & Referral Programs 360,354 291,188 Other Programs 231,176 124,442 General Unrestricted Programs 116,255 224,771 Total Expenses $ 22,276,432 $ 21,633,151 Change in Net Assets ($ 77,268) ($ 37,011) The accompanying notes are an integral part ofthe financial statements. 7 Child Care Links EXHIBIT C STATEMENT OF CHANGES IN NET ASSETS For the Fiscal Year Ended June 30, 2007 With Comparative Totals for 2006 Total June 30, 2007 Total June 30, 2006 Net Assets, Beginning of Year $ 467,012 $ 487,776 Change in Net Assets ( 77,268) ( 37,011) Capital Outlay - Operating Programs 20,822 20,457 Equipment Disposals, Net of Accumulated Depreciation ( 4,210) Net Assets, End of Year $ 410,566 $ 467,012 , The accompanying notes are an integral part of the financial statements. 8 Cl f-< P5 :E ~ fJ-l ~ ;.::l ~ '" U ~ :E u <Il fJ-l <Il ~ ~ fJ-l ....:i ~ o r:: u 5 ~ ""' o ~ fJ-l f-< -< f-< <Il t- o ~~ g~ ~~ ;:l '" ~"3 <l) 0 "Of-< Jj ~ ... .- '" :;; <l) ... ;>< '" '" "2 8 <..J 0 ,~ U ""'..<:: Jj'-::: .~ 6 ""' ~]2 c:aC:]N o d) ~ ~ ~ ~ (r, f.J..l~] ~]~ ~"Oe '3 ~.~ ~ ~ ~:; ':; ~ .. = >< ;:l .., lij ~ ]1 -a ~ ~ '0 Cll~ ~ ~ (~ ]~ <l) ~~] ~ a c.;:: <l) <l) P<: P<: ~ '" ",1) U '3 ::2] :E ;:l uVl "" on c<> 00 00 ~~ "" VI In c<> 0 0'" tr: ~ if, c<> <'! 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('i (,r1 0'" M r-I 0"'"l ('I 0") ("'-1 N '0 ~ ~ ~P<: c: <l) 0 ~ .~ ;: .~ ~ ~ 'a Cl ::s "" <l) c(j 1j 53 g ~ ..8 i?f Cd ro 0....,::: ~ fr ~ ,2 .5P<:f-1O-. "I 0 NO c<>'O 00 N 1:: <l) 8 <l) '" ... Cll ;:l C:,J:, 'S 8 '8 'd) ~..:: c(j -g <l) 1:: '" i@ <l) i?f..<:: [:5 ~ ~ ~ ~ ~ ~ >~~>t <l) <l) <l) 8 f.J..l Cll Cl "0 '" ... S b';; .- d) ~ S 8 5<o:S 1O-.<Il1O-.fJ-lO ~I I "T o 00 t,,' '0 '" ~ ~ <B <l) 0:1 ~ c: e .~ ~'c fJ-l ~ Cd fr 'oCl f-< c<> "T t- oo t- v:. ;:::; "" 00 "" t- ~ "" N M N ... 0\ <') ci <') t-, "" '" o '0 ..0- - on 0' N "" o 0\ - '" <') "" t- oo o t-' <') <') "" N <') <') .-: '0 00 '" "" <') o 'T .,,: on on ,...;. <') "<. - ....1 "" "" 00 '" '" N N '" "" ~ t- N M N ... "T c<> '" d N ~~ ~.~ '" o '0 -D on 0' ...., "" o '" '" <') ui 1:: <l) 8 <l) - ~ "2 '~ c: t.:: <l) -S "-' o 1:: '" '" S Cll", .~ 53 ~ '" '" ~ is Cll c: ';>. 53 '" 8 o <..J <..J '" ~ "" t- oo o .-: <') <') "" N cr, <') ~. \D c<> '" - "" c: o .~ 'C <l) t5.. <l) Cl '" Q) sg <l) ~ fJ-l "3 o f- Child Care Links STATEMENT OF CASH FLOWS For the Fiscal Year Ended June 30, 2007 With Comparative Totals for 2006 Cash Flows from Operating Activities: Change in Net Assets ($ Adjustments to Reconcile Net Revenue and Support to Cash Provided by Operating Activities: Depreciation Capital Outlay Transfers - General Program (Increase )/Decrease in Assets: Parent Fees Receivable ( Grants Receivable Prepaid Expenses ( Increase!(Decrease) in Liabilities: Accounts Payable and Accrued Expenses Due to Grantors Advances CDE Reserve ( Deferred Revenue ( Net Cash (Used For)! Provided by Operating Activities $ Cash Flows from Investing Activities: Purchase of Equipment Decrease in Deposits Net Cash Used for Investing Activities Net Increase!(Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents, Beginning of Year Cash and Cash Equivalents, End of Year Supplemental Data: Interest Paid EXHIBIT E Year Ended June 30, 2007 Year Ended June 30, 2006 77,268) ($ 37,011) 29,684 54,403 20,822 20,457 10,892) ( 7,516) 254,540 90,340 61,484) 4,369 547,082 365,773 72,716 ( ] 62,912) ( 14,970) 527) ( 2,497) 563,565) ( 422,59] ) 211,108 ($ ] 12,155) ($ 20,822) ($ 20,457) ( 482) 1,324 ($ 21,304) ($ 19,133) $ 189,804 ($ 131,288) 2,253,165 2384,453 $ 2,442,969 $ 2,253,165 $ o $ o The accompanying notes are an integral part of the financial statements. 10 NOTE 1 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2007 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: A. Nature of Activities - Child Care Links (the Agency) is a nonprofit benefit corporation established in 1976 as Freis and Miller Educational Child Care Programs, Inc, Child Care Links offers the following servIces to residents of Alameda County . . A coordinating agency for services that strengthen and support children and their families. · An advocate for quality child care, . A consultant to government and business to plan child care programs. Child Care Subsidies - These programs provide child care subsidies for parents who qualify for services under terms of Agency agreements with the California Department of Education (CDE) and Alameda County Social Services Agency California Work Opportunity Responsibility to Kids Program (CaIWORKs). The Agency determines program eligibility, provides support services, collects parent fees and processes payments to child care providers. The CalWORKs Program provides child care subsidies to employed parents and/or parents enrolled in job training programs whose eligibility may be determined by the related public agency. The CDE programs provide child care subsidies to low-income parents who are employed, looking for work or pursuing educational goals. Resource and Referral - These programs provide child care referrals, information and access to community resources for parents and offer technical assistance and/or training for providers. Support for these programs is provided through contracts with CDE, Alameda County First Five Commission, private sources, and the cities of Livermore, Pleasanton and Dublin. The city contracts fund the development and documentation of child care data and training for local providers and parents. Unrestricted General Programs - These programs include fee-for-services referral projects. 11 NOTE 1 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2007 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued): Licensed Exempt Provider Proiect - This child care provider project is funded through Alameda County First Five Commission and is a provider and family education and support services program available to license exempt providers receiving payment for children enrolled in CalWORKs and other agency funded subsidized child care programs. This program was created to assist license exempt providers achieve the highest level of safe, quality child care for children in their care. The curriculum offers a wide range of free services including: outreach, information, resources, orientations, workshops and training, home visits and telephone support. Providers can earn safety equipment, resource materials, and children's books and toys simply by participating in the orientation program. California Child Care Initiative Proiect (CCIP) - CCIP is a quality and capacity building project being funded by the California Child Care Resource and Referral Network (CCCR&RN) and implemented by Resource and Referral (R&R) agencies throughout California. Child Care Links has been. funded to provide project services in Dublin, Livermore, Pleasanton and Sunol. Licensed and license exempt providers are encouraged to participate. Infant/toddler care is emphasized; however, providers caring for preschoolers and school age children are also eligible to enroll in CCIP. CCIP participants receive training, technical assistance and support; materials for enhancing program curriculum or environment; assistance in paying for licensing related fees for providers who become licensed or complete program goals; and, can earn safety equipment and gift certificates for child development materials. Child Development Corps - The Child Development Corps was established in 2000 by Every Child ~ounts First 5 Alameda County. The Corps Program rewards early childhood teachers, directors, family child care, and license exempt providers who continue their professional training in the Early Care . and Education (ECE) field. The goal of the Corps is to improve quality care and education by building a support for early childhood educators, creating incentives and training opportunities for early childhood staff and providers to continue ECE training, as well as providing a strong support network of early childhood professionals. 12 NOTE 1 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2007 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued): Inclusion Program - The Inclusion Program is a community based, family oriented support program that addresses barriers faced by children with special needs. The program also works to increase the capacity of child care professionals to provide inclusive child care services. This program was initially funded the California Department of Education, Child Development Division and has also received financial support from Every Child Counts First 5 Alameda County. Fran Calkins Memorial Resource Librarv - A resource library with books and videos for loan is open to anyone who resides, or provides care for children, in Dublin, Livermore, Pleasanton and Sunol. Resource materials include child development practices, health/safety/nutrition, curriculum and age appropriate activities, child concerns, parenting, special needs and training manuals. Materials address age ranges beginning at birth and ending with the teen years. B. Basis of Accounting - The financial statements of the Agency reflect the accrual method of accounting in accordance with generally accepted accounting principles. Net assets and revenues, expenses, gains, and losses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, net assets of the Agency and changes therein are classified and reported as follows: Umestricted Net Assets - Net assets that are not subject to donor-imposed stipulations. Temporarilv Restricted Net Assets - Net assets subject to donor-imposed stipulations that mayor will be met, either by actions of the Agency and! or the passage of time. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. There were no temporarily restricted net assets at June 30, 2007. There were no permanently restricted net assets at June 30, 2007. 13 NOTE 1 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2007 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued): C. Support and Revenue - The Agency receives its contract support primarily from the U.S. Department of Health and Human Services, the State of California Department of Education, Child Development Division, and the County of Alameda. Support received from these contracts is recognized on a "net funded" basis. Related expenses incurred are "netted" by client fees, interest income and other income in determining contract funds to be recognized. Client fees, interest income and other income are recognized when earned. D. Contributions - All contributions are considered to be available for unrestricted use unless specifically restricted by the donor. Amounts received that are designated for future periods or restricted by the donor for specific purposes are reported as temporarily restricted or permanently restricted support that increases those net asset classes (to date, no amounts have been permanently restricted). When a temporary restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. E. Furniture & Equipment - The Agency records purchased fixed assets with extended useful lives at cost. Donated fixed assets are recorded at fair market value on the date received. Furniture and equipment purchased in connection with the restricted grant funds are expensed during the grant period as required by the funding terms and conditions. The grantor retains a reversionary interest in assets purchased with their funds. These purchases, when cost is $1,000 or greater, are also capitalized in the equipment fund, and depreciated over their useful life. Depreciation is shown as a reduction to the unrestricted net asset account. Retirements are reflected as decreases to the furniture and equipment account, with a corresponding reduction in the unrestricted net asset account. Depreciation is recorded using the straight-line method. Equipment and software are depreciated over a period of five (5) years and three (3) years respectively. Leasehold improvements are depreciated over the remaining life of the related lease term. Depreciation expense for the year ended June 30, 2007 was $29,684. F. Deferred Revenue - Deferred revenue consists of parent fees and contract funds to be earned in future periods on continuing contracts. 14 NOTE 1 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2007 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued): G. Incorporation!Income Taxes - The Agency was incorporated as a non-profit organization under the laws of California. It has been granted tax exempt status by the Internal Revenue Service under Section 501(c)(3). H. Statement of Cash Flows - For purposes of the statement of cash flows, the Agency considers all short term investments with an original maturity of three months or less to be cash equivalents. I. Estimates - The preparation of [mancial statements in conformity 'with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 1. Functional Allocation of Expenses - The costs of providing the various programs and other activities have been summarized in the statement of functional expenses. Accordingly, certain costs have been allocated among the programs and supporting services benefited. K. Summarized Information for 2006 - The fInancial information for the fiscal year ended June 30, 2006, is presented for comparative purposes only, and is not intended to be a complete financial statement presentation. This information has been reclassified to conform to current year presentation. 15 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2007 NOTE 2 FURNITURE AND EQUIPMENT: At June 30, 2007, furniture and equipment consisted of the following: Furniture & Leasehold Equipment Improvement Total Balance, Beginning of Year $ 480.465 $ 89.184 $ 569.649 Additions: Expenditures from: Alameda County 14,549 14.549 CDE 6.273 6.273 $ 501.287 $ 89,184 $ 590,471 Less: Disposals ( 108.010) 0 ( 108,OJ 0) Balance, End of Year $ 393.277 $ 89.184 $ 482.461 Accumulated Depreciation Balance, Beginning of Year $ 412,137 $ 86,380 $ 498,517 Less: Accumulated Depreciation on Disposals ( 108.010) ( 108,010) Depreciation Expense 27.435 2,249 29.684 Balance, End of Year $ 331,562 $ 88.629 $ 420.191 Net Fixed Asset Balance, End of Year $ 61.715 $ 555 $ 62.270 NOTE 3 NOTE 4 P ARENT FEES: Parent fees represent the portion of child care expenses that are to be paid by parents who do not qualify for the full subsidy. The parents pay the Agency directly for their portion of the child care expenses. COST ALLOCATION OF EXPENSES: The Agency allocates all costs based on a method which best represents the benefits received and/or costs expensed. Accordingly, the Agency uses several standard methods of expense allocation: Direct Cost Pool: Direct Charge: Not a shared cost. All actual costs are directly identified with and charged to the program. Staff Time: Shared cost. Actual costs are allocated to each program based upon the total actual staff time spent on each program. 16 NOTE 4 NOTE 5 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2007 COST ALLOCATION OF EXPENSES (Continued): Square Footage: Shared cost. Actual costs are allocated based upon the percentage of total actual square footage used by each program. Number Served: Shared cost. Actual costs are allocated to each program based upon the percentage of total actual children served by the program. Alternative Pavment Program: Shared costs for the Alternative Payment Program are allocated using the "Numbers Served" method of allocation. The total number of children by program type are collected at the beginning of each month and each programs' percentage of the whole are determined. These percentages are then used to allocate the month's shared expenditures such as salaries, shared supplies, and other operating expenses. Resource and Referral Program: Shared costs for this Program are allocated using the "Staff Time" method of allocation. CON CENTRA nONS OF CREDIT RISK ARISING FROM CASH DEPOSITS IN EXCESS OF INSURED LIMITS: The Agency maintains its cash balances in two different financial institutions. The balances at each financial institution are insured by the Federal Deposit Insurance Corporation up to $100,000..While the Agency maintains cash in banks and financial institutions in amounts which at times exceed these federally insured limits, the Agency has not experienced any losses in such accounts and believes they are not exposed to any significant credit risk on cash. In addition, the Agency obtained an irrevocable letter of credit from two financial institutions. The letters of credit, issued by Federal Home Loan Bank of San Francisco, are established in order to provide collateral to secure the Agency's non-insured deposits. The approved amounts, determined by the Agency's average balances, are $2,000,000 per bank, with maturity dates of February 1,2010 and December 14,2007 respectively. 17 NOTE 6 NOTE 7 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2007 LINE OF CREDIT: The Agency has obtained two lines of credit. The first line of credit is from Valley Community Bank in the amount of $1,100,000, and carries an interest rate of 1 % over the bank's prime rate, with a maturity date of November 2007. At June 30, 2007, there was no loan balance outstanding. A second line of credit was obtained July 26, 2006 from Metropolitan Bank in the amount of $1,000,000. It carries an interest rate of 0.5% over the bank's prime rate, with a maturity date of August 1, 2007. In July 2007, $352,000 was borrowed from the line of credit at Valley Community Bank. The balance was paid in full in August 2007. LEASE COMMITMENTS: A. Real Estate - The total rental expense incurred by the Agency for facilities during the fiscal year ended June 30, 2007, was $379,274. The total expense was allocated as follows: CalWORKs Stage I Alternative Payment Program Other Programs Food Program Resource & Referral Program $ 235,485 99,301 2,370 217 41,901 $ 379,274 During 2006-2007, the Agency leased property under three leases with expiration dates from 2007 to 2012. Lease commitments under the rental agreements are as follows: For the Fiscal Year Ending June 30 2008 2009 2010 2011 $ 399,649 412,966 312,708 12,552 $ 1,137,875 18 NOTE 7 NOTE 8 NOTE 9 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2007 LEASE COMMITMENTS (Continued): The Agency has the right to cancel its real property leases by providing the lessors with 180 days written notice of the intent to cancel. A. Equipment - The Agency also leased office equipment under ten leases and leased various storage facilities. The monthly rentals and expiration dates vary. Total rental payments for the year were $53,791. Lease commitments are as follows: For the Fiscal Year Ending June 30 2008 2009 2010 2011 2012 $ 46,632 45,918 37,350 11,358 3,096 $ 144,354 SIMPLIFIED EMPLOYEE PENSION PLAN: The Agency sponsors a Simplified Employee Pension Plan (SEP). This defined contribution plan provides for retirement benefits based on the actual value of contributions at the time of retirement. The Agency contributes to the plan on a monthly basis. To be eligible for the plan, the employees must be 21 years of age and be employed on the last day of the month. For new employees, there is a 30- day waiting period with the employee becoming eligible the 1 st day of the following month. Contributions are discretionary, but when made must be. given to all eligible employees at the same percentage of total compensation for the month. The total contribution made during fiscal year 2007 was $578,993. FLEXIBLE SPENDING ACCOUNT PLAN: Effective January 1, 2005, the Agency established a Flexible Spending Account Plan (FSA) for its employees for purposes of providing health and dependent care benefit package options available under the FSA. Eligible employees, who elect to participate in the health or dependent care accounts under the FSA, pay for the benefits with pre-tax dollars. The Agency does not fund the FSA. 19 NOTE 10 NOTE 11 NOTE 12 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2007 PREMIUM ONLY PLAN: Also effective in fiscal year 2005, the Agency adopted a Premium Only Plan. Eligible employees may use this vehicle to pay insurance premiums on a pre-tax basis. The Agency does not fund the Premium Only Plan. ACCUMULATED EMPLOYEE LEAVE: Accumulated unpaid employee leave benefits are recognized as liabilities of the Agency. The liability is recognized in the program to which the liability relates. The amount of accumulated leave benefits atJune 30, 2007 was $126,793. Employees accrue 20 days per year (for the first year) of paid time off (PTO). An additional day of PTO will accrue for each full year of employment up to 26 years of service. Effective July 2000, employees no longer accrue vacation or sick leave time. Any accrued vacation on the books as of June 30, 2000 rolled over into PTO. Any accrued sick leave time on the books as of June 30, 2000 remain in a separate "medical leave" account to be used only for long-term illnesses of three or more days which fall under the Family Medical Leave Act or for Pregnancy Disability Leave. The maximum accrual rate is equal to each employee's annual accrual. . RESERVE FUNDS: Child development contractors with the California Department of Education (CDE) are allowed to maintain a reserve account from earned but unexpended child development contract funds. The funds can be expended only by . direct service child development programs that are funded under contract with the CDE. In accordance with the stipulations of the Education Code, Child Care Links maintains its reserve accounts in interest-bearing funds, and all interest earned is recorded in the appropriate reserve funds. Upon termination of all child development contracts between the Agency and the CDE, reserve fund balances must be returned to the CDE. Transfers from a reserve account are considered restricted income for child development programs, but may be applied to any of the contracts that are eligible to contribute to that particular program type. The balances at June 30, 2007 in the Alternative Payment and Resource & Referral programs were $26,934 and $5,583, respectively for a total of$32,517. 20 NOTE 13 NOTE 14 NOTE 15 NOTE 16 NOTE 17 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2007 RESTRICTION ON INTERFUND BORROWINGS: The California Department of Education prohibits interfund borrowings of any apportionments received through a State of California contract to programs funded by other sources. CONTINGENCIES: The Agency receives state and federal funds for specific purposes that are subject to review and audit by the grantor agencies. Although such audits could generate expenditure disallowances under terms of the grants, it is believed that any reimbursements resulting from disallowance will not be material. A substantial amount of the Agency's support is received from federal, state and local governments. Loss of this support would have a significant impact on the Agency's ability to provide its program services. ASSETS PURCHASED WITH GOVERNMENT FUNDS: Federal and state grantors retain a reversionary interest in assets purchased with governmental grant or contract funds. The title to such assets vests in the Agency only for the period of time during which the Agency has a contract with these entities. CLOSE-OUT COSTS FOR TERMINATED PROGRAM: The Agency terminated its sponsorship of the Child and Adult Care Food Program effective July 1, 2006. In the fiscal year ending June 30, 2007, the Agency received administrative reimbursements totaling $4,749 to cover the close-out costs of this program. The expenses and corresponding reimbursement are reflected in these financial statements. SUBSEQUENT EVENT: Due to a delay in state reimbursements, the Agency borrowed funds from the line of credit in July 2007, and repaid the amount in full in August 2007 (See Note 6). 21 S U PPLEME NT AR Y INFORMATION Child Care Links GENERAL INFORMATION For the Fiscal Year Ended June 30, 2007 Agency Name: Address of Agency: Type of Agency: California Department of Education Project Numbers: Executive Director: Chief Financial Officer: Report Period: . Schedule of Daily Hours: Number of Days of Operation: Child Care Links 1020 Serpentine Lane, Suite 102 Pleasantoll, CA 94566 California Nonprofit Public Benefit Corporation CAPP-6003 C2AP-6002 C3AP-6002 CRRP-6002 CCIP-5002 CECT-5001 CICD-5001 CIMS-6012 CHST-5001 Carol Thompson Joseph Evans Fiscal Year Ended June 30, 2007 Varies 243 23 SCHEDULE 1 <'I "-1 ~ Ci "-1 ::r: u 00 ~ :.:l " id u ::s:l :E u z o !=: 00 o p., ....:i <C U Z <C Z ~ ~ o 00 "-1 ~ Ci "-1 ::r: u 00 00 :::s <C f5 o 0::: p., tJ i?i ,.... ~ "-1 p., o ]8 00 ,.... <'I "' ~'" >-< '" " >-< <:: " 0 tJ >-< ~ iJ ~'" .<:: >-< 00 >-< ~ " j u ~ ~ S ~] ~ 0:: ~ 21 i5Od~ u _ "0 "'~ ~~ s u.gr:: .... r:/J e " 0 U) ....c: Q.) J-< S 5uid~ r:: p.. ~ II ~,o..as .- ?o Q.) <<l Cf.l ..... S 1-0 .g 3 '" 0 r:r. o~~ a: u '" u ::s:l :E u r-- o o <'I o "" g ..., S r:: 01 o d::: "-1 Ci U vO f-< I.U 00 00 <C ~ 1;l ~ ~ l:: ;::l u Go '.0 Go <,i 'T 'T <,j (I') ("I \0 0 01 CO 00 lr, ('--.........000\ C'i r-: Mr-: 00 C"7' C"l ('-I \0 ........ 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N "" r;/} gj :::J I-< ~ ~ u.l ~ I-< o f-< OJ " z Child Care Links SCHEDULE 6 COMBINING SCHEDULE OF ADMINISTRATIVE COSTS CDE PROGRAMS For the Fiscal Year Ended June 30, 2007 Exempt CalWORKs Care Total.CDE General CalWORKs Stage 3 Outreach & Admin- Program Stage 2 Timing Out Training istrative CAPP-6003 C2AP-6002 C3AP-6002 CECT-5001 Costs Salaries $ 202,363 $ 122,271 $ 64,482 $ 0 $ 389,116 Employee Benefits 79,630 55,180 24,109 158,919 Books & Supplies 5,611 4,521 3,452 13,584 Services & Other Operating Expenses 31,448 24,456 18,694 74,598 Total Administrative Costs $ 319,052 $ 206,428 $ 110,737 $ 0 $ 636,217 Note 1 Note 1 Exempt Care Outreach & Training had no administrative costs in the fiscal year ending June 30, 2007, All administrative costs in this contract were incurred in the fiscal year ending June 30, 2006. 28 SCHEDULE 7 AUDITED FINAL FISCAL REPORT for Alternative Payment or Family Child Care Home Programs Agency Name: Child Care Links Vendor No B388 Fiscal Year End: June 30, 2007 Contract No. CAPP 6003 Independent Auditors Name: Damore. Hamric & Schneider, Inc., CPAs Column A Column B Column C SECTION J - REVENUE EDP NO, CUMlJLA TlVE FISCAL AUDIT ADJUSTMENT CUMULATIVE FISCAL YEAR PER AGENCY INCREASE OR (DECREASE) YEAR PER AUDIT RESTRlCTED PROGRAM INCOME Child Care Food/National School Lunch Program 302 $0 $0 $0 Restricted income for operating costs 306 0 Cal Learn Program 308 0 Maintenance of Effort 339 0 Other' Return check charges & uncashed checks 3]2 600 600 SUBTOTAL 3]] 600 0 600 TRANSFER FROM RESERVE FUND 310 0 FAMILY FEES FOR CERTIFIED CHILDREN 329 94.589 . 94.589 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 349 5,754 5.754 NON-RESTRICTED INCOME Parent fees for noncertified children 356 0 Other: 362 0 0 TOTAL REVENUE 390 $100,943 $0 $ 100,943 SECTIONIJ-EXPENSES REIMBURSABLE EXPENSES DirecI Pavments 10 Providers 40] $2371.947 $0 $2.371.947 ] 000 Certificated Salanes 402 0 2000 Classified Salaries 404 334,074 334.074 3000 Emolovee Benefits 406 ]40.012 140.012 4000 Books and Supolies 408 22.524 22.524 5000 Services and Other Ooerating Exoenses 412 89,180 89.]80 6100/6200 Other Aooroved Caoital Outlav 413 0 6400 New Eouioment (vrOl?ram-relaled) 4]4 0 0 6500 Eouipment Reolacement (vrOl?ram-relaled) 416 0 Denreciation or Use Allowance 439 0 Start-Uo Exoenses (service level exemotion) 447 0 Indirect Costs -- Rate: 0.00% 459 0 0 NONREIMBURSABLE EXPENSES 6] 00-6500 Nonreimbursable caoital outlav 479 0 Other: 489 0 TOTAL EXPENSES 490 $2.957.737 $0 $2.957.737 TOTAL ADMINISTRATIVE COST ';"01_,,""") 690 $3] 9,052 $0 $3] 9.052 DAYS OF OPERA nON ]69 243 .. 243 COMMENTS - If necessary. attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 9500-AP Page] of 1 (5/2002) 29 SCHEDULE 8 AUDITED FINAL FISCAL REPORT for Alternative Payment or Family Child Care Home Programs Agency Name: Child Care Links Vendor No B388 Fiscal Year End: June 30.2007 Contract No. C2AP 6002 Independent Auditor's Name: Damore. Hamric & Schneidec Inc.. CPAs Column A Column B Column C SECTION I - REVENUE EDP NO, CUMULA TIVE FISCAL AUDIT ADJUSTMENT CUMULATIVE FISCAL YEAR PER AGENCY INCREASE OR (DECREASE) YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care FoodlNational School Lunch Prmrram 302 $0 $0 $0 Restricted income for operating costs 306 0 Cal Learn ProlITam 308 0 Maintenance of Effort 339 0 Other Return check charl!es & uncashed checks 312 0 0 SUBTOTAL 31J 0 0 0 TRANSFER FROM RESERVE FUND 3]0 0 F AMIL Y FEES FOR CERTIFIED CHILDREN 329 75.259 75.259 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 349 4.526 4.526 NON-RESTRICTED INCOME Parent fees for noncertified children 356 0 Other: 362 0 TOTAL REVENUE 390 $79.785 $0 $79.785 SECTION II - EXPENSES REIMBURSABLE EXPENSES Direct Pavments to Providers 401 $1.869.580 $0 $1.869.580 ] 000 Certificated Salaries 402 0 2000 Classified Salaries 404 256.473 256.473 3000 Emplovee Benefits 406 120326 120326 4000 Books and Supplies 408 14.603 J4.603 5000 Services and Other Operating Expenses 412 67.686 67.686 6100/6200 Other Aooroved Capital Outlay 413 0 6400 New EQuioment (DrOf!ram-related) 414 6273 6.273 6500 EQuioment Reolacement (prowam-related) 416 0 Deoreciation or Use Allowance 439 0 Start-Uo Exoenses (service level exemotion) 447 0 Indirect Costs -- Rate: 0.00% 459 0 0 NONREIMBURSABLE EXPENSES 6100-6500 Nonreimbursable caoital outlay 479 0 Other: 489 0 TOTAL EXPENSES 490 $2.334.941 $0 $2.334.941 TOTAL ADMINISTRATIVE COST imdnokd,'m,) 690 $206.428 $0 $206.428 DAYS OF OPERATION 169 243 243 COMMENTS - If necessary. attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. . AUD 9500-AP Page 1 of 1 (5/2002) 30 SCHEDULE 9 AUDITED FINAL FISCAL REPORT for Alternative Payment or Family Child Care Home Programs Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30. 2007 Contract No. C3AP 6002 Independent Auditor's Name: Damore. Hamric & Schneider. Inc.. CPAs Column A Column B Column C SECTION I - REVENUE EDP NO, CUMULATIVE FISCAL AUDIT ADJUSTMENT CUMULATIVE FISCAL YEAR PER AGENCY INCREASE OR (DECREASE) YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care FoodlNational School Lunch Program 302 $0 $0 $0 Restricted income for operatinl1 costs 306 0 Cal Learn Program 308 0 Maintenance of Effort 339 0 Other Return check charges & uncashed cbecks 312 0 0 SUBTOTAl 311 0 0 0 TRANSFER FROM RESERVE FUND 310 0 FAMILY FEES FOR CERTIFIED CHILDREN 32Q 83.588 83.588 INTEREST EARNED ON CHILD DEVELOPMENT , CONTRACT PAYMENTS 349 4.002 4.002 NON-RESTRICTED INCOME Parent fees for noncertified children 356 0 0 Other 362 0 TOTAL REVENUE 390 $87,590 $0 $87.590 SECTION II-EXPENSES REIMBURSABLE EXPENSES Direct Pavmenrs to Providers 401 $1.338.149 $0 $ 1.338.149 ] 000 Certificated Salaries 402 0 2000 Classified Salaries 404 190.006 190.006 3000 Emnlovee Benefits 406 71.763 7L763 4000 Books and Sunnlies 408 11.364 11.364 5000 Services and Other Onerating Expenses 412 58.700 58.700 6] 00/6200 Other AnDroved Canital Outlay 413 0 6400 New Eouinment (orOf!ram-related) 414 0 0 6500 Eouinment Renlacement (Drowam-related) 416 0 Denreciation or Use Allowance 439 0 Start-Un Exnenses (service level exemption) 447 0 Indirect Costs -- Rate: 0.00% 459 0 0 6JOO-6500 Nonreimbursable canital outlav 479 0 Other: 489 0 TOTAL EXPENSES 490 $1,669,982 $0 $1.669,982 TOTAL ADMINISTRATIVE COST ("'h,,""oh"") 690 $110.737 $0 $110.737 DAYS OF OPERATION 169 243 243 COMMENTS - Ifnecessary, attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 9500-AP Page I of 1 (5/2002) 31 SCHEDULE 10 AUDITED FINAL RESERVE ACCOUNT CASH ACTIVITY REPORT ALTERNATE PAYMENT PROGRAMS Agency Name: Child Care Links Fiscal Year End: June 30, 2007 Vendor No. B388 Federally Insured Bank Name: Valley Community Bank Independent Auditor's Name: Damore, Hamric & Schneider, Ine CPAs COLUMN A COLUMN B COLUMN C ALTERNATIVE PA YMENT RESERVE ACCOUNT PER AGENCY'S AUDIT AD.IUSTMENT PER AUDIT ACCOUNTING LEDGER INCREASE OR (DECREASE) BEGINNING CASH BANK BALANCE - Last Fiscal Year's Eodin... Cash Bank Balance (Not from CDFS 9530) $27,526 $0 $27 .526 PLUS CASH DEPOSITED TO RESERVE ACCOUNT FROM CONTRACT(S) - Durio... Fiscal Year Bein... Audited: Contract No. 0 Contract No. 0 Contract No. 0 Contract No. 0 Contract No. (J Contract No. (J Contract No. (J Contract No (J Contract No. (J Contract No. (J Total Transferred to Reserve Account 0 0 0 SUBTOTAL 27.526 0 27.526 PLUS INTEREST DEPOSITED TO RESERVE ACCOUNT - Durin!! Fiscal Year Beina Audited: 541 54] LESS CASH WITHDRAWN FROM RESERVE ACCOUNT FOR CONTRACT(S) - Durin!! Fiscal Year Bein!! Audited: Invoiced by CDE June 2007 U33 1.133 Contract No. (J Contract No. 0 Contract No. 0 Contract No. 0 Contract No. 0 Contract No 0 Contract No. 0 Contract No. 0 Contract No. 0 Total Transferred from Reserve Account Ll33 0 1,133 ENDINGCASH BANK BALANCE - Fiscal Year Beinl!; Audited $26,934 $0 $26.934 COMMENTS -lfnecessary. attach additional sheet(s) to explain information contained in this report: AUD 9530-A (AP) Page I of I (4/2003) 32 SCHEDULE 11 AUDITED FINAL FISCAL REPORT for Resource and Referral Programs Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30. 2007 Contract No. CRRP 6002 Independent Auditor's Name: Damore. Hamric & SchneideLlnc.. CPAs Column A Column B Column C SECTION I - REVENUE EDP NO, CUMULA TIVE FISCAL AUDIT AD,JUSTMENT CUMULATIVE FISCAL YEAR PER AGENCY INCREASE OR (OECREASE) YEAR PER AIJDIT RESTRICTED PROGRAM INCOME Restricted income for operating costs 308 $0 $0 $0 Maintenance of Effort , 0 339 , Other (SpecifY): Library Fees 312 0 0 SUBTOTAL 311 0 0 0 TRANSFER FROM RESERVE FUND 310 0 0 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 349 452 452 NON-RESTRICTED INCOME 0 Other (Specify): Child Care Project 362 110 110 TOTAL REVENUE 390 $562 $0 $562 SECTION II - EXPENSES REIMBURSABLE EXPENSES 1000 Certificated Salaries 402 $0 $0 $0 2000 Classified Salaries 404 95.081 95.081 3000 Emplovee Benefits 406 41.323 41.323 4000 Books and Supplies 408 18.755 (2.597 16,158 5000 Services and Other Operating Expenses 412 58.525 (7.403) 51.122 61 00/6200 Other Approved Capital Outlav 413 0 6400 New Equipment (vrorrram-related) 414 0 6500 Equipment Replacement (nrorrram-related) 416 0 Depreciation or Use Allowance 439 0 Indirect Costs -- Rate: 0.00% 459 0 NONREIMBURSABLE EXPENSES 6100-6500 Nonreimbursable canital outlav 479 0 Other (SpecifY): 489 0 TOTAL EXPENSES 490 $213.684 ($10.000) $203.684 COMMENTS - If necessary. attach additional sheet(s) to explain information contained in this report: We have examined the claIms filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. ADD 2507 Page 1 of J (5/2002) 33 SCHEDULE 12 AUDrrED FINAL REVENUE AND EXPENDITURE REPORT for One-Time-Only Contracts Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30, 2007 Contract No. CCIP 5002 Independent Auditor's Name: Damore, Hamric & Schneider, Inc.. CPAs COLUMN A COLUMN B COLlJMN C SECTION I - REVENUE CUMULATIVE FISCAL AUDIT ADJUSTMENT INCREASE CUMULATIVE FISCAL YEAR PER AGENCY OR (DECREASE) YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care Food/National School Lunch Pro "ram $0 $0 $0 Cal Leam Program 0 Restricted II1come for operating costs (J Maintenance of Effort 0 Other (snec/fvl: 0 Subtotal Restricted Program Income 0 0 0 F AMIL Y FEES FOR CERTIFIED CHILDREN (J INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 101 101 NON-RESTRICTED INCOME Parent fees for noncertified children 0 Other (s/JecifV): 0 Subtotal Revenue for Current Fiscal Year 101 0 10] Revenue Earned in Prior Years 0 0 TOTAL REVENUE $101 $0 $101 SECTION II - EXPENDITURES REIMBURSABLE 1000 Certificated Salaries $0 $0 $0 2000 Classified Salaries 23.450 . 23A50 3000 Employee Benefits I J,387 11387 4000 Books and Supplies 4.452 4,452 5000 Services and Other OperatinQ Exnenses ] 9.188 19.188 6100/6200 Other Approved Canital Outlay 0 6400 New Equipment (/Jrovram-related) 0 6500 Equipment ReplacemenUOrol!ram-related) 0 Depreciation or Use Allowance 0 Start-Up Expenses (service level exemntion) 0 Indirect Costs -- Rate: 0.00% 0 0 NONREIMBURSABLE EXPENSES 6100-6500 Nonreimbursable capital outlay 0 0 0 Other nonreimbursable expenses (specifY): 0 0 0 Subtotal Exnenses for Current Fiscal Year 58,477 0 58,4 77 Expenses Incurred in Prior Years 0 0 TOTAL EXPENSES $58.477 $0 $58,477 TOTAL ADMINISTRATIVE COST Ondudod;n,oc'ionll'bow) $0 $0 COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 9529 Page 1 of 1 (Rev 4/2003) 34 SCHEDULE 13 AUDITED FINAL REVENUE AND EXPENDITURE REPORT for One-Time-Only Contracts Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30. 2007 Contract No. CECT 5001 Independent Auditor's Name: Damore. Hamric & SchneideLInc.. CPAs COLUMN A COLUMN B COLUMN C SECTION] - REVENUE CUMULA TJVE FISCAL AUDIT ADJUSTMENT INCREASE CUMULA TJVE FISCAL YEAR PER AGENCY OR (DECREASE) YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care FoodlNational School Lunch Pro12ram $0 $0 $0 Cal Learn Program 0 Restricted income for ooeratincr costs 0 Maintenance ofEffor! 0 Other (svecifv): 0 Subtotal Restricted Program Income 0 0 0 F AMIL Y FEES FOR CERTIFIED CHILDREN 0 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 0 0 NON-RESTRICTED INCOME Parent fees for noncertified children 0 Other (svecifvl. 0 Subtotal Revenue for Current Fiscal Year 0 0 0 Revenue Earned in Prior Years 205 205 TOTAL REVENUE $205 $0 $205 SECTION II - EXPENDITURES REIMBURSABLE 1000 Certificated Salaries $0 $0 $0 2000 Classified Salaries 37.223 37.223 3000 Emolovee Benefits 14501 14.501 4000 Books and Suoolies 7.642 7.642 5000 Services and Other Ooeratimr Exoenses 7.801 7.80] 6100/6200 Other Approved Canital Outlav 0 6400 New Equipment (vror:rram-related) 0 6500 Equipment Replacement -j nrocrram-relatedj 0 DePreciation or Use Allowance 0 Start-Uo Exoenses (service level exemotion) 0 Indirect Costs -- Rate 0.00% 0 0 NONREIMBURSABLE EXPENSES 6100-6500 Nonreimbursable caoital outlav 0 0 0 Other nonreimbursable expenses (specifY): 0 0 0 Subtotal Expenses for Current Fiscal Year 67,]67 0 67.167 Exnenses Incurred in Prior Years 57,212 57.212 TOTAL EXPENSES $124379 $0 $124379 TOTAL ADMINISTRATIVE COST lmcl'd<<iin,,";onIloOov') $0 $0 COMMENTS -lfnecessary, attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AVO 9529 Page] of 1 (Rev 4/2003) 35 SCHEDULE 14 AUDITED FINAL REVENUE AND EXPENDITURE REPORT for One- Time-Only Contracts .. Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30. 2007 Contract No. CICD 5001 Independent Auditor's Name: Damore, Hamric & Schneider, Inc.. CP As COLUMN A COLUMN B COLUMN C SECTION I - REVENUE CtJMULA TIVE FISCAL AUDIT ADJUSTMENT INCREASE CUMULATIVE FISCAL YEAR PER AGENCY OR !DECREASE) YEAR. PER AUDIT RESTRICTED PROGRAM INCOME Child Care FoodlNational School Lunch Program $0 $0 $0 Cal Learn Prol!ram 0 Restricted income. for operatina costs (I Maintenance of Effort (I Other (svecifvJ: 0 Subtotal Restricted Program income 0 0 0 FAMILY FEES FOR CERTIFIED CHILDREN (I INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 7 7 NON-RESTRICTED INCOME Parent fees for noncertified children 0 Other (svecifv): (I Subtotal Revenue for Current Fiscal Year 7 0 7 Revenue Earned in Prior Years 0 0 TOTAL REVENUE $7 $0 $7 SECTlON Ii - EXPENDITURES REIMBURSABLE ] 000 Certificated Salaries $0 $0 $0 2000 Classified Salaries 9.770 9.770 3000 Emnlovee BenefIts 3.188 3.188 4000 Books and Supplies 131 131 5000 Services and Other Oneratin!! Exnenses 973 973 6100/6200 Other Anproved Capital Outlay 0 6400 New Equipment (vrof!ram-related) 0 6500 Eauinment Replacement (nroPram-relatedJ 0 Denreciation or Use Allowance 0 Start-Un Expenses (service level exemntion) 0 Indirect Costs -- Rate: 0.00% 0 0 NONREIMBURSABLE EXPENSES 6] 00-6500 Nonreimbursable canital outlav 0 0 0 Other nonreimbursable expenses (specifjl): 0 0 0 Subtotal Expenses for Current Fiscal Year 14,062 0 14,062 Exoenses Incurred in Prior Years 1.940 1.940 TOTAL EXPENSES $16.002 $0 $16.002 TOTAL ADMINISTRATIVE COST lin,'udwin",'iunll .hov,) $0 $0 COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contractto an extent considered necessary to assure oursel ves that the amounts claimed by the Agency were proper. AUD 9529 Page J of I (Rev 4/2003) 36 SCHEDULE 15 AUDITED FINAL REVENUE AND EXPENDITURE REPORT for One-Time-Onl)' Contracts Agency Name: Child Care Links Vendor No. B388 . Fiscal Year End: June 30. 2007 Contract No. CIMS 6012 Independent Auditor's Name: Damore. Hamric & Schneider. Inc.. CPAs - COLUMN A COLUMN B COLUMN C SECTION I - REVENUE CUMULATIVE FISCAL AUDIT ADJUSTMENT INCREASE CUMULATIVE FISCAL YEAR PER AGENCY OR (DECREASE) YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care FoodlNational School Lunch PrOlrram $0 $0 $0 Cal Learn. Program 0 Restricted income for operatIng costs 0 MaIntenance of Effort 0 Other (sDecifv): 0 Subtotal Restricted Program Income 0 0 0 F AMIL Y FEES FOR CERTIFIED CHILDREN 0 INTEREST EARNED ON CHILD DEVELOPMENT I CONTRACT PAYMENTS 0 I 0 NON-RESTRICTED INCOME Parent fees for noncertified children 0 Other (sDecifY): 0 Subtotal Revenue for Current Fiscal Year 0 0 0 Revenue Earned in Prior Years 0 TOTAL REVENUE $0 $0 $0 SECTION II - EXPENDITURES REIMBURSABLE 1000 Certificated Salaries $0 $0 $0 2000 Classified Salanes 0 3000 Employee Benefits 0 4000 Books and Supolies 376 376 5000 Services and Other Ooeratinl1. Exoenses 0 0 6100/6200 Other Aporoved Caoital Outlav 0 6400 New Equipment (orofTram-related) 0 6500 Equioment Reolacement-i~ro"ram-related) 0 Deoreciation or Use Allowance 0 Start-Uo Exoenses (service level exemotion) 0 Indirect Costs -- Rate: 0 NONREIMBURSABLE EXPENSES 6100-6500 Nonreimbursable canital outlav 0 0 0 Other nonreimbursable expenses (specifY): 0 0 0 Subtotal EXDenses for Current Fiscal Year 376 0 376 EXDenses Incurred in Prior Years 0 TOTAL EXPENSES $376 $0 $376 TOTAL ADMINISTRATIVE COST I ""ude<! ","eel"," n ,I>ov<) $0 $0 COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 9529 Page 1 of 1 (Rev 4/2003) 37 ~ SCHEDULE 16 AUDITED FINAL REVENUE AND EXPENDITURE REPORT for One-Time-Only Contracts Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30. 2007 Contract No. CHST 500] Independent Auditor's Name: Damore. Hamric & Schneider. Inc.. CPAs COLUMN A COLUMN B COLUMN C SECTION I - REVENUE CUMULATIVE FISCAL AUDIT ADJUSTMENT INCREASE CUMULATIVE FISCAL YEAR PER AGENCY ORIDECREASE) YEAR PER AUnIT RESTRICTED PROGRAM INCOME Child Care Food/National School Lunch ProlITam $0 $0 $0 . Cal Learn ProlITam 0 Restricted income for operatina costs 0 Maintenance of Effort 0 Other (soecifvl: 0 Subtotal Restricted Program Income 0 0 0 FAMILY FEES FOR CERTIFIED CHILDREN 0 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 60 i 60 NON-RESTRICTED INCOME Parent fees for noncertified children 0 Other (soecify): 0 Subtotal Revenue for Current Fiscal Year 60 0 60 Revenue Earned in Prior Years 0 TOTAL REVENUE $60 $0 $60 SECTION II - EXPENDITURES REIMBURSABLE 1000 Certificated Salaries. $0 $0 $0 2000 Classified Salaries 1.660 1.660 3000 Emplovee Benefits 990 990 4000 Books and Supplies 5.688 5.688 5000 Services and Other Oneratinp Exnenses 8.250 8.250 6] 00/6200 Other Approved Capital Outlay 0 6400 New Equipment (orof!ram-related) 0 6500 Equipment Replacement (nrofTram-relatedJ 0 DePreciation or Use Allowance 0 Start-Up Expenses (service level exemntion) 0 Indirect Costs -- Rate: 0.00% 0 0 NONREIMBURSABLE EXPENSES 6100-6500 Nonreimbursable canital outlav 0 0 0 Other nonreimbursable expenses (specijj'): 0 0 0 Subtotal Expenses for Current Fiscal Year 16.588 0 J6.588 EXDenses Incurred in Prior Years 0 0 TOTAL EXPENSES $J6.588 $0 $16.588 TOTAL ADMINISTRATIVE COST lindud'd;n=""']l'''''w) $0 $0 COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: I I AUD 9529 Page] of 1 (Rev 4/2003) 38 SCHEDULE 17 AUDITED FINAL RESERVE ACCOUNT CASH ACTIVITY REPORT RESOURCE AND REFERRAL PROGRAMS Agency Name: Child Care Links Fiscal Year End: June 30. 2007 Vendor No. B388 Federally Insured Bank Name: Vallev Community Bank Independent Auditor's Name: Damore. Hamric 8:; Schneider. Ine.. CPAs COLUMN A COLUMN B COLUMN C RESOURCE AND REFERRAL RESERVE ACCOUNT PER AGENCY'S AUDIT ADJUSTMENT I'ERAUDIT ACCOUNTING LEDGER INCREASE OR (DECREASE) BEGINNING CASH BANK BALANCE - Last Fiscal Year's Endin!! Cash Bank Balance (Not from CDFS 9530) $5.518 $0 $5.518 PLUS CASH DEPOSITED TO RESERVE ACCOUNT FROM CONTRACT(S} - Durin!! Fiscal Year Bein... Audited: Contract No. 0 Contract No () Contract No (J Contract No. () Contract No. () Contract No. 0 Contract No. 0 Contract No 0 Contract No. 0 Contract No. () Total Transferred to Reserve Account 0 () 0 SUBTOTAL 5.518 0 5.518 PLUS INTEREST DEPOSITED TO RESERVE ACCOUNT - Durin!! Fiscal Year Bein!?; Audited: 65 65 LESS CASH WITHDRAWN FROM RESERVE ACCOUNT FOR CONTRACT(S) - Durin!! Fiscal Year Being Audited: Contract No. 0 0 Contract No. 0 0 Contract No. 0 Contract No. 0 Contract No. 0 Contract No 0 Contract No 0 Contract No. 0 Contract No. (J Contract No. 0 Total Transferred from Reserve Account 0 0 0 ENDING CASH BANK BALANCE - Fiscal Year Being Audited $5.583 $0 $5.583 COMMENTS - If necessary. attach additional sheet( s) to explain infonnation contained in this report: ADD 9530-A (RR) Page 1 of 1 (4/2003) 39 Child Care Links SCHEDULE 18 SCHEDULE OF EQUIPMENT EXPENDITURES UTILIZING CONTRACT FUNDS For the Fiscal Year Ended June 30, 2007 Expenditures Under $7,500 Unit Cost Expenditures Over $7,500 Unit Cost With CDD Approval Cost Item Cost Item $ 2,179 HP Laser Jet Color Printer 4,094 Interface Projector, Screen 2,179 HP Laser Jet Color Printer (none in FYE 6/30/07) $ 8,452 Total 40 Child Care Links SCHEDULE 19 SCHEDULE OF REPAIR AND RENOVATION EXPENDITURES UTILIZING CONTRACT FUNDS For the Fiscal Year Ended June 30, 2007 Expenditures Under $10,000 Unit Cost Expenditures Over $10,000 Unit Cost With CDD Approval Cost Item Cost Item (none in FYE 6/30/07) (none in FYE 6/30/07) 41 FEDERAL REPORTS & SCHEDULES Child Care Links SCHEDULE 20 Page 1 of3 SCHEDULE OF FINDINGS AND QUESTIONED COSTS ,For the Fiscal Year Ended June 30, 2007 Section I - Summary of Auditor's Results Financial Statements Type of auditor's report issued: Internal control over fmancial reporting: + Material weaknesses identified? _ yes + Significant deficiencies identified that are not considered to be material weaknesses? yes Noncompliance material to financial statements noted? yes Federal Awards Internal control over major programs: + Material weaknesses identified? _ yes + Significant deficiencies identified that are not considered to be material weaknesses? _ yes Type of auditor's report issued on compliance for major programs: Any audit findings disclosed that are required to be reported in accordance with section 51O(a) of Circular A-133? _ yes 43 Unqualtfied ~ no ,j none reported ~ no ~ no ~ none reported UnquaZtfied ~ no Child Care Links SCHEDULE 20 Page 2 of3 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Forthe Fiscal Year Ended June 30, 2007 Section I - Summary of Auditor's Results Identification of major programs: CFDA Number(s} Name of FederalPro!!ram 93.575/596 93.558 HHS - Community Development Block Grant HHS - Temporary Assistance for Needy Families Dollar threshold used to distinguish between type A and type B programs: $371.400 Auditee qualified as low-risk auditee? I ~ yes no Section II - Financial Statement Findings Current Year Findings: None Section III - Federal Award Findings & Questioned Costs None 44 Child Care Links SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Fiscal Year Ended June 30, 2007 SCHEDULE 20 Page 3 of 3 Section IV - Status of Corrective Action Taken on Prior Findings There were no findings in the prior year. 45 Child Care Links SCHEDULE 21 Page 1 of2 SCHEDULE OF EXPENDITURES OF FEDERAL AND NONFEDERAL AWARDS For the Fiscal Year Ended June 30, 2007 Federal Grantor/Pass- Through Grantor/Program Federal: Department of Agriculture: Passed through State of California: Child and Adult Care Food Program - Day Care Homes Close Out Costs Department of Health and Human Services: Passed through State of California: Alternative Payment Child Care & Development Block Grant (CCDBG), Stage 3, federal portion CCDBG, Stage 2, federal CCDBG Alternative Payment, federal Resource and Referral Child Care & Development Block Grant (CCDBG) - federal portion CCDBG Health & Safety Training CCDBG Health & Safety Training CCDBG Instructional Materials Exempt Care Outreach & Training Continuing Special Needs Training Passed through County of Alameda: Alternative Payment CCDBG Alternative Payment, federal Passed through County of Alameda: Alternative Payment TANF, CalWORKs Stage I-federal portion Total Expenditures of Federal Awards * denotes major program Federal CFDA Number Pass-Through Entity Identifying Number 10.558 Ol-1144-4F * 93.575/93.596 * 93.575/93.595 * 93.575/93.596 C3AP-6002 C2AP-6002 CAPP-6003 Expenditures $ 4,749 $ 1,337,691 1,699,804 1,856,133 * 93.575/93.596 CRRP-6002 25,891 * 93.575/93.595 CHST-5001 ]6,588 * 93.575/93.596 CCIP-500 1 58,477 * 93.575/93.596 CIMS-60 12 375 * 93.575/93.596 CECT-500] 67,167 * 93.575/93,596 CICD-5001 ] 4,063 * 93.575/93.596 CAPP-6000/ C93-1059/SE07-039 1] 8,875 Subtotal, CFDA 93.575 $ 5,195,064 * 93.558 C93-1059/ SE07 -046 46 $ 7,180,575 $ 12,380,388 Child Care Links SCHEDULE 21 Page 2 of2 SCHEDULE OF EXPENDITURES OF FEDERAL AND NONFEDERAL A WARDS For the Fiscal Year Ended June 30, 2007 Non-Federal Grantor/Pass-Through Grantor/Program Grantor ldentifying Number Expenditures State of California: Child Development Services: Alternative Payment Alternative Payment, state portion CalWORKs Stage 3, state CalWORKs Stage 2, state CAPP-6003 C3AP-6002 C2AP-6002 $ 1.l01,603 332291 635,137 Resource and Referral General - state portion CRRP-6002 177,794 Passed through County of Alameda: Alternative Payment General CalWORKs Stage 1 - state portion CAPP-6000/ C93-1059/SE07-039 C93-1059/ SE07-046 33,555 7,180,575 Passed through First 5 Alameda County: Family Friend Neighbor Training Project Career Advisor lnclusion Project ECE2006-08-03 ECE2006-08-03 ECE2006-08-03 ECE2006-08-03 5,067 94.550 85,656 45,000 Total Expenditures of State A wards $ 9,691,228 Note to the Schedule of Expenditures of Federal and Nonfederal A wards For the Year Ended June 30, 2007 Note ], Basis of Presentation The accompanying schedule of expenditures of federal and nonfederal awards includes the federal grant activity of Child Care Links and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 47 DAMORE HAMRIC & SCHNEIDER, INC. PUBLIC ACCOUNTANTS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STA TEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Directors Child Care Links We have audited the financial statements of Child Care Links as of and for the fiscal year ended June 30, 2007, and have issued our report thereon dated October 1, 2007. 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. Internal Control Over Financial Reporting In planning and performing our audit, we considered Child Care Links' internal control over financial reporting in order to determine 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 Agency'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 a combination of control deficiencies, that adversely affects the entity'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 entity's financial statements that is more than inconsequential will not be prevented or detected by the entity'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 entity's internal control. 2856 Arden Way, Suite 200 Sacramento, CA 95825-1379 ,Tel (916) 481-2856 Fax (916) 488-4428 http://www.dhscpa.com 48 Page 2 Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily disclose all matters 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 Child Care Links' 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 Government Auditing Standards, We noted certain matters that we reported to management of Child Care Links in a separate letter dated October 1,2007. This report is intended solely for the information and use of management, others within the organization 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. ~~)~i-~~S1- DAMORE, HAMRIC & SCHNEIDER, INC. Certified Public Accountants October 1, 2007 49 DAMORE HAMRIC & SCHNEfDER, INC. PUBLIC ACCOUNTANTS REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 Board of Directors Child Care Links Compliance We have audited the compliance of Child Care Links with the types of compliance requirements described in the U S. Office of Management and Budget (OMB) Circular A-i33 Compliance Supplement that are applicable to each of its major federal programs for the fiscal year ended June 30, 2007. Child Care Links' major federal programs are identified in the summary of auditor's results section of the accompanying Schedule of Findings and Questioned Costs (Schedule 20). Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of Child Care Links' management. Our responsibility is to express an opinion on Child Care Links' compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Child Care Links' compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on Child Care Links' compliance with those requirements. In our opinion, Child Care Links complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 2007. 2856 Arden Way, Suite 200 Sacramento. CA 95825-1379 Tel (916) 481-2856 Fax (916) 488-4428 http://www.dhscpa.com 50 Page 2 Internal Control Over Compliance The management of Child Care Links is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered Child Care Links' internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-B3. A control defiCiency in an agency's internal control over compliance 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 noncompliance with a. type of compliance requirement of a federal program on a timely basis. A signtficant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to administer a federal program such that there is more than a remote likelihood tllat noncompliance with a type of compliance requirement of a federal program that is more than inconsequential will not be prevented or detected by the entity's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the entity's internal control. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of the board of directors, management, 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. f1m~~~i-~4~ DAMORE, HAMRIC & SCHNEIDER, INC. Certified Public Accountants October 1, 2007 51 Attachment DO A discussion took place around continued efforts to add new members to the Board of Directors. Several possible candidates were suggested by Board members and the Executive Director will take steps to inquire about their interest in serving on CCL's Board of Directors. Additionally, Fitzgerald indicated that CCL used to have an application form for prospective Board members to complete and that possibly it might make sense to compose a new form and do a mailing to professionals in the community to illicit interest about serving on the Board. Thompson will follow up on preparing a new Application oflnterest Form for the next regularly scheduled meeting. IV. New Business a. Authorization to apply for fundingfor 2007-2008 FY Thompson indicated to the members that many of the agency's funding sources now require Board approval in order to apply for funds. MSP W ong-GiIlmore/BiIlen Unanimous b. Approval of addition to Fraud Section of Program Policies and Procedures Item withdrawn - currently covered in the Program Polices and Procedures. c. Financial Operations Policies and Procedures Evans stated that the agency has previously required the Executive Director's signature on check requests exceeding $500. It is being requested that this amount be increased to $750 before the Director's signature is required, This would be effective as of January 10, 2007. MSP W ong-GiIlmore/Mendez Unanimous The remainder of the meeting was spent discussing the Supervisors' recent retreat, the coaching project that will begin in July and run through June of2008 and information about how the Staff Appreciation Day was conducted. Next Board of Directors Meeting is Wednesday, July 11,2007. Please note that this is a chan2e from the third week of the month to the second week due to external commitments of the Board members. Respectfully submitted, & r:...,. '.. ~~1L~ Bernie BilIen ~~v Date /&;/1/07 , / t MINUTES CHILD CARE LINKS BOARD OF DIRECTORS April 18, 2007 Board Members Present: Fitzgerald, Wong-Gillmore, Billen, Mendez Staff Present: Thompson, Evans, Blanc, Camberg I. Approval of Consent Calendar MSP W ong-GillmorelMendez Unanimous II. Financials CFO Evans presented financial information to the Board members and indicated that CCL is currently on track for the past 9 months of this fiscal year. He indicated that through February 2007 the agency is $300,000 ahead of the projected budget. Board Chair Fitzgerald asked about Prepaid Care, as it is listed as an expense on the financials. Blanc, Human Resources Director and Evans, CFO, explained that this is a benefit offered to all employees of the agency. It is for long term care and the agency pays the base rate for each staff member and they can increase the amount and/or add dependents if they desire at their own cost. It is transferable so that employees who leave the agency can take the insurance with them, at the same premium, and continue to make the . payments themselves. . Board member Wong-Gillmore asked if the agency Was intending to purchase any new equipment and Evans indicated that CCL will be upgrading some of the CPUs ($20,000), firewall ($4,000) and that the agency will have to pay for . staff Microsoft licenses soon ($25,000). A question was asked about the expense labeled Professional Fees and Evans explained that this expense is for items such as legal fees paid to attorneys for advice, courier between offices, external computer consultants, etc. Director's Report Executive Director, Thompson, briefly summarized the report for the Board members and there was some discussion around the self-defense program offered to female employees. All agreed that this was a very valuable set of tools to offer staff. III. Old Business Board Recruitment Attachment EE ACORD~ CERTIFICATE OF LIABILITY INSURANCE DATE (MMlDDlYYYYl CHILD-l 12/04 07 THIS CERTIFIc:ATE I~ I.SSUEDASAl'4ATTER OF1NFQRMATJON ONJ..YANDCOtilFERSNO RIGHTS UPON TIiECERTlFICATE I-lOLDER. THIS CERTlflCATEpOES NOT AMENO, EXTEND OR AL TERTHE COVERAGEAFfORP!:D BY THE POLICIES BELOW; PRODUCER R. C. Fischer & Co. P.O. Box 8101 Walnut Creek CA 94596-8101 Phone: 925-932-7823 Fax:925-932-0962 INSURED INSURERS AFFORDING COVERAGE NAIC# INSURER.A: Nonp,ro~U:s-Irtsm;anoe,Allj;an~ INSURER'S: }lo~,th-p.me.i;i.can El:ite, :IIisCo Chi~d Care Links 1020Se'!=Pentine Lane #102 Pleasanton CA 94566 INSURER C: INSURERD: INSURERE' COVERAGES THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN lSS!lED TO THE INSUREDNANlED ABOVEFORTHEPQLlCY PERIODINOICATED,NOTWITHSTANDlNG ANY REQUIREMENT. TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THJSCERTIFICATE MAYBE ISSUEO OR MAY PERTAIN, THE INSURANCE AFFORDED BY'THEPOLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES, AGGREGATE LIMITS SHOWN MAY HAVE BEEN RE[lUCED BY PI\IDCLAiMs. NSRl: POUCY NUMBER PrPkJ~1ri~rftf&!XE PO!-lj:XJ=XPIRAR-~ I UMITS LTR TYPE OF INSURANCE DA1'E(MM/DDIVY . GENERAL LIABILITY LEACH OCCURRENCE $ 1,000...0.00. ~ A X ~ COMMERCIAL GENERAL LIABILITY 2DD710181NPQ 12/0.1/0.1 12/0.1/0.8 PREMfSES(EaOccurence} $100, DCa ~ CLAIMS MAPE ~ OCCPR MED EX? {AI1yon~person} $; 1.0. , 0.00. - PERSONAL & ADV INJURY sl,CDO ,aDo. GENERAL AGGREGATE $2,0.0.0.,0.00. GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS, caMP/OP AGG $ 2,0.00 ,0.00. X-I POLICY n ~~C?T n LOC Emp Ben. Included AUTOMOBILE LlABlUTY COMBINED SINGLE LIMIT $1,,00.0,000. - A ~ ANY AlITO 2o.o.71o.181NPO 12/01/0.7 12/0.1/08 (Ea accident) - ALL OWNED A!lTOS BODILYINJURY $ SCHEDULED AUTOS (Perpsrsoo) - ~ HIRED AUTOS BOOILYlNJURY S ~ NON.OWNED AUTDS (Per accident) - PROPERTYDAlYIAGE $ (Per accident} GARAGE L1ABIUTY AUTOONL Y -EA ACCIDENT $ ~ ANY AUTO OTHEHTHAN EAACC $ AUTO ONLY: AGG $ - E:XCE:SSlUMBRELLA LIABIUTY EACH OCCURRENCE $2,0.00,0.0.0 A ~ OCCUR D CLAIMS MADE 10181UMB 12/0.1/0.7. 12/01/0.8 AGGREGATE $ 2.0.00,00.0 $ ~ DEDUCTIBLE $ X RETENTION $10. ,0.0.0 $ WORKERS COMPE:NSA TION AND IT;;'~),S~~:~S I IUJlt EMPLOYE:RS' LIABlLITY E.L. EACH ACCIDENT $ ANY. PROPRI ETORlP ARTNERlEXECUTIVE OFFICER/MEMBER EXCLUDED? E.L.DISEASE' EA EMPLOYEE $ If yes, describe under E.L. DISEASE . POLICY LIMIT s SPECIAL PROVISIONS below OTHER A Professional 20o.710181NPO 12/01/0.7 12/01/0.8 Aggregate 2.,000,00.0. Liabilitv Per Occur 1,0.00,00.0 DESCRIPTION OF OPERATIONS I LOCATIONS / VEHICLES I EXCLUSIONS ADDED BY ENDORSEMENT/ SPECIAL PROVlSIOlfS Additional insured provi.ded subject to attached form #CG 20 10. 0.7/04. *10 day notice of cancellati.on for non payment of preIIlium. City of Dublin Parks & Service Department lOG Civic Plaza DublinCA 94568 CANCELLATION DUBLI~ 3 SHOULD.ANYOF THE ABOVE DESCRIBED POUCIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF; THEISSUINGINSIJRER WILL ENDEAVOR TO MAl!. * 30 DAYSWRJrrEN NOTICETO THJ:CERTIFlCATE HOLDER NAMED TO THE LEFT. eUl' FAILURE TO DO SO SHALL IMPOSE NO OBLlGATlON OR LIABILITY OF ANY KIND UPON THE INSURER, ITSAGE:NTS OR REPRESENTATI\lES; AU~VE @ACORD CORPORATION 1988 CERTIFICATE HOLDER ACORD 25 (2001/08) IMPORTANT Ifthe certificate holder is an ADDITIONAL INSURED, thepoliby(ieS)rnustbeendorsed. Astatement on this certificate does not confer rights to the certificate holderin liell ofsQc:hendorsement(s). If SUBROGATION IS WAIVED, subject to thetermsandconditions ofthepolicy, certain policies may require an endorsement. A statement qn this .certificate dqes not confer fights to the certificate holder in lieu of such endorsement(s), DISCLAIMER The Certificate of Insurance on the reverse side ofthisfonrrdoes not constitute~rcontract between the issuing insurer(s), authorized representative dtproducer, andthecertifibatehPlder, npr does it affirmatively or negatively amend,extend or alter thecovel"age afforded by the policies listed thereon. ACORD 25 (2001/08) POLICY NUMBER: 200710181 N?O COMMERCIAL GENERAL LIABILITY CG 2010 07 04 THIS ENDORSEMENT CHANGES TH EPOLl CY. PLEASE READ IT CAREFULLY. ADDITIONAL INSURED -.QWNERS, LESSEES OR CONTRACTORS -SCHEDULEiD PERSON OR ORGANilZATION This endorsement modifies insurance provided under the following: COMMERCIAL GENERAL UA81L1TYCOVERlXGE PART SCHEDULE Name Of Additional Insured Person(s) Or Oraanization{s): Location(s) Of Covered Operations C ITY OF DUBL iN 100 CI \/1 C PLAZA PARKS AND SERV ICES DEPARTMENT DUBLI N, CA 94568 , Information required to con:!plete this Schedule, if not shown above, will be shown in the Declarations. A.Section II - Whots An Insured is amended to include as an additional insured the person(s}or organization(s) shown in the Schedule, but only with respect to liability for "bodily injury", "property damage" or "personal and advertising injury" caused, in whole or in part, by; 1. Your acts or omissions; or 2. The acts or omissions of those acting on your behalf; in the performance of your ongoing operations for the additional insured(s) at thelocation(s) desig- nated above. B. With respect to .theinsurance Cilfforded to these additional insureds, the following additionaJexclu- sicns apply: This insurE\nc:e does not apply to "bodily injury" or .property damage"occurring after: 1.. AllWork, inCluding materials, parts or equip- metlt funiished in connection with such work, on the proJect{other than service, maintenance or repairs} to be performed by or on behalf of the additionalinsured(s) at the location of the covered operations has been completed; or 2. That portron of "your work" out of which the injUry or dcll't1age arises has been put toits .In- tended use by any person or organization other than anotharcoritractoror subcontractor en- gaged in performil1Qoperations for a principal as a part of the same project. CG 20 10 07 04 Page 1 of 1 o @ ISO Properties, lne" 2004 Attachment EE DATE (MMlDDiYYYYl CHlLD-1 b1 14 08 ThlIS.CERTIFI~ATE..ISfSSUEOASAM.4.TTE~..OFINFORMATION ONL:YANOCONFERS.NO.RIGHTS UPON THEqERTIFICATE HOL.D(':R, THISCERTIFIC.4.TEIJOE~ NOT AMEND, EX'fEND OR ALrERTHECOVERAG(': AFFORDED BY THE POLICIES BELOW. CERTIFICATE OF LIABILITY INSURANCE ACORD~ PRODUCER R.C . Fischer & Co. P.O, Box 8101 Walnut Creek CA 94596-9101 Phone: 925-932-7823 Fax:925~932-0962 INSURED NAIC# INSURERS AFFORDING COVERAGE INSURERA: INSURERB: INSURERC: INSURER D: INSURERE: oak RivQr__Xnaurance Company Child Care Links 1020 Se~entine Lane #102 PleasantonCA 94566 COVERAGES THE POLICIES OF INSURANCE LISTED BELOWHAVE BEEN ISSUEDTOTHEINSUREONAMED ABOVE FORTHEPOLlCY PERIOOINDICATEQ.NOlWlTHSTANDlNG ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OROTHEROOCUMENTW1THReSPf;cnOWHICH THIS CERTIFICATE !MY BEISSUEOOR MAY PERTAIN. THE INSURANCE AFFORDED BY THE; POLICIES DESCRIBED HEREIN IS SUBJECT TO,6J,L THE reRMS,EXCLU1310NS Jl,Np CONDITIONS OFsUCH POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS, LTR'NSR TYPE OF INSURANCE POLICY NUMBER DA1E}M~D"D'rWlE P8kftltAAWb'b^MW. LIMITS ~NERAL LIABILITY EACH.OccURRENCE $ - 5MERCIAl GENERAL LIABIliTY ~REMIS~S lEa OCOJreoce) $ - CLAIMS MADE D OCCUR MED exp (Any 0116 persoil) $ PERSONAl. & AOVINJURY $ GENERAL AGGREGATE $ ~lAGGREGATE LIMIT APPliES PER: PRODUCTS- COMPIOPAGG $ POLICY n ~~gi n LOC ~TOMOBILE LIABIliTY COMBINED SINGLE LIMIT $ ANY AUTO (Eaaecider\l) - - Al.L OWNED AUTOS BODli;Y INJURY $ SCHEDULED AUTOS (P~r persOil) - - HIRED AUTOS BODILY INJURY $ NON.OWNED AUTOS (Per accident) - - PROPERTY DAMAGE $ (Per accident) GARAGE LIABiliTY AUTO ONLY - EA ACCIDENT $ ==i ANY AUTO OTHER THAN EAACC $ AUTO ONLY: AGG $ :=JESSlUMBRELLA. LIABILITY EACH OCCURRENCE $ OCCUR 0 CLAIMS MADE AGGREGATE .$ $ rl OEPUCTLBLE S RETENTION $ S WORKERS COMPENSATION AND X ItORYLlMITS I IUJ~' A EMPLOYERS' LIABILITY 2200050201081 01/10/08 01/10/09 $lr 000,000 ANY PROPRIETORJPARTNERiEXECUTIVE El. EACH ACCIDENT OFFICERlMEMBER EXCLUDED? EL DISEASE - EA EMPLOYEE sl,OOO,OOO ~~~MtS~~v'js1oNS below E.l. DISEASE - POLICY LIMIT si,000,600 OTHER DESCRIPTION OF OPERATIONS / LOCATIONS/VEHICLES /ExcLuSIONS ADDED BY ENDORSEMENT/SPECIAL PROVISIONS *10 day notice of cancellation for non payment of prem:iwl'lo CANCELLATiON DUELl _ 3 SHOULD ANY OF THE ABOVE DE$CRlBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATETHI'REOF. THE lSSUlNG INSURER WILL ENDEAVOR TO MAIL *30 DAYS WRITTEN NOTICE TO THE CERTlFICATEHOLDER NAMED TO THE LEFT, BUT FAILURE TO 00 SO SHALL IMPOSE NO OBLIGATION ORLlABllITYOF ANY KIND UPON THE INSURER, ITS AGENTS OR REPRESI'NTATllIES. AU~rvE CERTIFICATE HOLDER City of Dublin Parks & Service Department 100 Civic Plaza Dublin CA 94568 @ACORDCORPORATION 1988 ACORD 25 (2001/08) IMPORTANT If the certificate holcler isan APDITIONALIN$I..JRED, the poHcy(ies} must be endorsed. A statement on this certificate does not confer rights to the certificate holder in lieu ofsuQh endorsement(s}. If SUBROGATION ISWAIVED,sllbJectlo the terms andconditionsofthe policy, certain policies may require an endorsement. A statementon this certificate does not confer rights to the certificate holder in lleu of such endorsement(s). DISCLAIMER TheCertifjcateof Insurance on the reverse sideofthisform does not constitute a contract between the issuing insurer(s), authorized representativepfproducer, and the certificate holder, nor does it affirmatively or negatively amend, extenclor alter the coverage afforded by the policies listed thereon, ACORD 25 (2001108) Attachment HH JUN 0 8 2000 In r al Revenue Service Department of the Treasury , P. O. .Box 2508 Cincinnati, OH 45201 Date: June 2, 2000 Person to Contact: Tanya Martin 31-03017 Customer Service Representative Toll Free Telephone Number: 8:00 a.m. to 9:30 p.m. EST 877-829-5500 Fax Number: 513-263-3756 Federal Identification Number: 94-2379571 Resources for Family Development Child Care Links 1020 Serpentine Ln. Ste. 102 Pleasanto, CA 94566-4758 . #: E'.E;D: Cj /0 - 02:1-39- 2 . Dear Sir or Madam: .51 G This letter is in response to your telephone call requesting a copy of your organization's determination letter. This letter will take the place of the copy you requested, Our records indicate that a determination letter issued in May 1977 granting your organization exemption from federal income tax under section 501 (c)(3) of the Internal Revenue Code. That letter is stlll in effect. . Based on information subsequently submitted, we classified your organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in sections 509(a)(1) and 170(b)(1)(A)(vi). This classification was based on the assumption that your organization's operations would continue as stated in the application. If your organization's sources of support, or its character, method of operations, or purposes have changed, please let us know so we can consider the effect of the change on the exempt status and foundation status of your organization. Your organization is required to file Form 990, Return of Organization Exempt from Income Tax, only if its gross receipts each year are normally more than $25,000. If a return is required, it must be filed by the 15th day of the fifth month after the end of the organization's annual a,ccountil1g period. The law imposes a penalty of $20 a day, up to a maximum of $10,000, when a return is filed late, unless there is reasonable cause for the delaY. All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee during a calendar year, Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA). . Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code, However, these organizations are not automatically exempt from other federal excise taxes. Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to your organization or for its use are deductible for federal estate and gift tax purposes if they meet the applicable provisions of sections 2055,2106, and 2522 of the Code.