Child Abuse Prevention Council of Sacramento and Related Organizations Consolidated Financial Statements December 31, 2016 and 2015
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- Beatrix Dorsey
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1 Consolidated Financial Statements December 31, 2016 and 2015
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3 Consolidated Financial Statements December 31, 2016 and 2015 Contents I. INDEPENDENT AUDITORS' REPORT...1 II. FINANCIAL STATEMENTS Consolidated Statement of Financial Position...4 Consolidated Statement of Activities and Changes in Net Assets...5 Consolidated Statement of Functional Expenses...6 Consolidated Statement of Cash Flows...8 Notes to the Financial Statements...10 III. SUPPLEMENTARY INFORMATION Schedule of Expenditures of Federal Awards...20 Notes to the Schedule of Expenditures of Federal Awards...22 Consolidating Statements of Financial Position...24 Consolidating Statements of Activities and Changes in Net Assets...26 Consolidating Statements of Functional Expenses...28 Consolidating Statements of Cash Flows...32 Schedule of Revenue & Expenditures for Proposition 10 and First 5 Sacramento...34 IV. OTHER REPORTS Independent Auditor's 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...36 Independent Auditors Report On Compliance For Each Major Program And On Internal Control Over Compliance Required By the Uniform Guidance...38 V. AUDITORS' RESULTS Schedule of Findings and Questioned Costs...42 Status of Prior Year Findings
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5 Grant Bennett Associates A PROFESSIONAL CORPORATION To the Board of Directors INDEPENDENT AUDITORS' REPORT Report on the Financial Statements We have audited the accompanying consolidated financial statements of the Child Abuse Prevention Council of Sacramento, which comprise the consolidated statements of financial position as of December 31, 2016 and 2015, and the related consolidated statements of activities, functional expenses, and cash flows for the years then ended, and the related notes to the financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the as of December 31, 2016 and 2015, and the changes in its net assets and its cash flows for the years then ended, in accordance with accounting principles generally accepted in the United States of America Exposition Blvd., Suite 230 P.O. Box Sacramento, CA Princeville, HI Voice 916/ FAX 916/ /
6 Other Matters Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the financial statements. In addition, the accompanying consolidating supplementary information and the supplemental schedule listed in the table of contents is presented for additional analysis and is also not a required part of the financial statements of the. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 26, 2017, on our consideration of the and Related Organizations' internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Child Abuse Prevention Council of Sacramento ' internal control over financial reporting and compliance. Sacramento, California June 26, 2017 GRANT BENNETT ASSOCIATES A PROFESSIONAL CORPORATION Certified Public Accountants 1375 Exposition Blvd., Suite 230 P.O. Box Sacramento, CA Princeville, HI Voice 916/ FAX 916/ /
7 Consolidated Financial Statements
8 4 Consolidated Statement of Financial Position December 31, 2016 and 2015 ASSETS Current Assets: Cash $ 66,379 $ 655,494 Cash Held as Fiscal Agent 109, ,021 Investments 828, ,946 Grants and Contracts Receivable (Net of Allowance for Doubtful Receivables of $0) 1,949,410 1,460,999 Other Receivables 113, ,000 Prepaid Expenses and Other Current Assets 107,481 70,894 Total Current Assets 3,173,765 3,217,354 Property and Equipment, Net 2,032,829 2,098,063 TOTAL ASSETS $ 5,206,594 $ 5,315,417 LIABILITIES AND NET ASSETS Current Liabilities: Accounts Payable and Accrued Expenses $ 1,079,858 $ 855,214 Notes Payable, Current Portion 75,638 72,511 Contingency for Overpayments 62,000 62,000 Deferred Revenue and Advances 81, ,218 Liability Under Fiscal Agent 109, ,021 Total Current Liabilities 1,408,520 1,258,964 Long-Term Debt, Less Current Portion 1,038,911 1,108,468 Total Liabilities 2,447,431 2,367,432 Net Assets: Unrestricted Net Assets 2,436,368 2,496,008 Temporarily Restricted Net Assets 322, ,977 Total Net Assets 2,759,163 2,947,985 TOTAL LIABILITIES AND NET ASSETS $ 5,206,594 $ 5,315,417 The accompanying notes are an integral part of these financial statements.
9 UNRESTRICTED NET ASSETS 5 Consolidated Statement of Activities For the Years Ended December 31, 2016 and Revenue and Support: Grants and Contracts $ 9,866,477 $ 9,688,915 Fees for Service 79, ,249 Contributions 97, ,862 In-kind Contributions 149, ,726 Investment Income (Loss) 59,364 (17,178) Other Revenue 31,172 28,864 Total Revenue and Support 10,284,308 10,343,438 Net Assets Released from Restrictions 331, ,744 Total Unrestricted Revenues and Reclassifications 10,615,990 11,226,182 Expenses: Program Services: General Program Services 9,800,712 10,251,784 Legislative, Advocacy, Outreach & Education 60,742 49,802 Total Program Services 9,861,454 10,301,586 Supporting Services: Management and General 791, ,190 Fundraising and Fund Development 22, ,686 Total Supporting Services 814, ,876 Total Expenses 10,675,630 11,152,462 CHANGE IN UNRESTRICTED NET ASSETS (59,640) 73,720 TEMPORARILY RESTRICTED NET ASSETS Contributions 202, ,360 Net Assets Released from Restrictions (331,682) (882,744) CHANGE IN TEMPORARILY RESTRICTED NET ASSETS (129,182) (301,384) CHANGE IN NET ASSETS (188,822) (227,664) BEGINNING NET ASSETS 2,947,985 3,175,649 ENDING NET ASSETS $ 2,759,163 $ 2,947,985 The accompanying notes are an integral part of these financial statements.
10 6 Consolidated Statement of Functional Expenses For the Year Ended December 31, 2016 General Program Services Legislative, Advocacy, Outreach & Education Management and General Fundraising and Fund Development Total Personnel Compensation $ 1,736,398 $ 619 $ 521,648 $ 3,966 $ 2,262,631 AmeriCorps Payroll 4,934,208 4,934,208 Consultants/Contractual 2,306,625 37,552 28,586 2,372,763 Parent Incentives 1,910 1,910 Partner AmeriCorps Program 98,793 98,793 Direct Program Funding Materials & Supplies 90,740 9,947 13, ,865 Travel/Conference 127, , ,157 Training 44, ,830 Telephone/Website 49, , ,887 Program Advertising 950 2,606 3,556 Printing and Copying 35,797 3, ,366 Postage & Shipping 8, ,872 Recruitment/Fingerprinting 13,264 13,264 Contributed Materials/Services 2,227 2,227 Training Room Usage 70,472 7,191 77,663 Partner In-kind 149, ,825 Facilities 77, , ,685 Insurance 24,184 24,184 Miscellaneous 2,747 21,050 23,797 Events Dues, Subscriptions & Maintenance 3, ,458 17,717 Board of Directors Audit/Tax Preparation 1,800 32,593 34,393 Legal Center Admin Allocation 1,049 24,571 4,388 30,008 Interest & Finance Charges/Bank Charges ,903 29,263 Investment Advisory Fees 6,291 6,291 Bad Debt 2,214 12,660 14,874 Depreciation 45, , ,601 Total Expenses $ 9,800,712 $ 60,742 $ 791,532 $ 22,644 $ 10,675,630 The accompanying notes are an integral part of these financial statements.
11 7 Consolidated Statement of Functional Expenses For the Year Ended December 31, 2015 General Program Services Legislative, Advocacy, Outreach & Education Management and General Fundraising and Fund Development Total Personnel Compensation $ 1,912,547 $ 4,422 $ 494,817 $ 54,873 $ 2,466,659 AmeriCorps Payroll 5,064,927 5,064,927 Consultants/Contractual 2,346,322 28,898 6,251 2,381,471 Other Stipends Partner AmeriCorps Program Direct Program Funding 9,931 9,931 Materials & Supplies 192, ,444 9, ,681 Travel/Conference 152, ,678 4, ,198 Training 20, ,972 Telephone/Website 35, ,044 6,351 50,477 Program Advertising 3,181 3,181 Printing and Copying 38, , ,413 Postage & Shipping 9, , ,658 Recruitment/Fingerprinting 12,409 12,409 Contributed Materials/Services 2,371 3,364 3,589 9,698 19,022 Training Room Usage 59,339 7,880 67,219 Partner In-kind 254, ,356 Facilities 79, ,744 1, ,696 Insurance 20,588 20,588 Miscellaneous 11, ,212 Events 11,231 11,231 Dues, Subscriptions & Maintenance 2, , ,899 Board of Directors 1,880 1,880 Audit/Tax Preparation 31,099 31,099 Legal Center Admin Allocation 1,244 37,475 7,994 46,713 Interest & Finance Charges/Bank Charges 21,696 21,696 Investment Advisory Fees 6,315 6,315 Bad Debt 9,367 12,886 22,253 Depreciation 47, ,387 1,095 70,156 Total Expenses $ 10,251,784 $ 49,802 $ 742,190 $ 108,686 $ 11,152,462 The accompanying notes are an integral part of these financial statements.
12 Cash Flows from Operating Activities: 8 Consolidated Statement of Cash Flows For the Years Ended December 31, 2016 and Cash Received from Operations $ 9,712,521 $ 10,196,206 Cash Paid to Vendors, Suppliers, Employees and Others (10,210,187) (10,336,708) Interest and Dividends Received 34,667 46,654 Interest Paid (58,843) (61,736) Net Cash Flows from Operating Activities (521,842) (155,584) Cash Flows from Investing Activities: Proceeds from Sale of Investments 6, ,978 Purchase of Investments (34,650) (253,255) Loans Advanced (123,000) (198,000) Payments Received on Loans Advanced 154, ,070 Purchase of Property and Equipment (5,012) Net Cash Flows from Investing Activities (2,371) (44,207) Cash Flows from Financing Activities: Principal Payments on Debt (66,430) (68,544) Net Cash Flows from Financing Activities (66,430) (68,544) Net Change in Cash (590,643) (268,335) Cash at Beginning of Year 766,515 1,034,850 Cash at End of Year $ 175,872 $ 766,515 The accompanying notes are an integral part of these financial statements.
13 9 Consolidated Statement of Cash Flows - Continued For the Years Ended December 31, 2016 and 2015 Reconciliation of Change in Net Assets to Net Cash Flows from Operating Activities: Change in Net Assets $ (188,822) $ (227,664) Adjustments to Reconcile Change in Net Assets to Net Cash Flows from Operating Activities: Depreciation 70,246 68,993 (Gains) Losses on Disposal of Property and Equipment 1,163 (Gains) Losses on Investments (24,697) 63,832 Change in Grants and Contracts Receivable (488,411) (87,539) Change in Prepaid Expenses and Other Current Assets (36,587) 36,118 Change in Accounts Payable and Accrued Expenses 223, ,534 Change in Deferred Revenue and Advances (76,687) (169,021) Total Adjustments (333,020) 72,080 Net Cash Flows from Operating Activities $ (521,842) $ (155,584) The accompanying notes are an integral part of these financial statements.
14 10 Notes to the Financial Statements December 31, 2016 and 2015 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: A. Organization The, Inc. ("CAPC") was formed in 1977 and incorporated under the laws of the state of California in 1982 as a nonprofit public benefit corporation. It is the CAPC s mission to protect children throughout Sacramento County from the risk or impact of abuse, neglect, or abandonment. It is the CAPC s vision to produce healthier, more socially productive children and families by creating sustainable systems designed to significantly reduce the incidence and impact of abuse, neglect or abandonment. The CAPC s values uphold our organizational beliefs - we believe in being proactive and effective, serving as a community catalyst, being responsive and working collaboratively. CAPC s board of directors also controls three other nonprofit organizations; Prevent Child Abuse California, Lift the Children, and Child Abuse Prevention Center Political Action Committee. In addition, the organizations have common management and share certain employees. Prevent Child Abuse California ( PCA ) is a tax exempt corporation organized under the laws of the State of California. The mission of Prevent Child Abuse California is to prevent the abuse and neglect of California s children statewide by building community resources, enhancing public awareness, developing and coordinating prevention programs, and facilitating advocacy activities. In August of 2012, PCA became the fiscal agent for California Family Resource Association (CFRA), which later became a project of PCA CA. CFRA is a statewide membership association that represents over 250 community-based Family Resource Centers (FRCs). CFRA advocates for the innovative public policies and resources that enable FRCs to help families and communities thrive and succeed. CFRA does this by educating policymakers, building champions and impacting state and regulatory policy. CFRA also builds the capacity of its members to organize and mobilize for policy change, to partner with local government and community allies and to achieve sustainability. CFRA s revenue is both membership dues-based and grant funding. In November 2013, PCA CA became the fiscal agent for the San Francisco Family Resource Network SFFSN which operates in San Francisco. SFFSN provides coordination and collaboration amongst its members, policy and planning, promotion of best practices, training, and technical assistance. Lift the Children ("LTC") is a California corporation organized under the Nonprofit Public Benefit Corporation Law in 1998 and was initially created to improve the lives of children and young adults in desperate need in Romania. LTC has worked internationally to support and develop programs protecting children from the impact and incidence of abuse, neglect, and abandonment. In 2013 LTC reduced support of Romanian programs and became the fiscal agent for Safe Kids California (SKC), a state level coalition of Safe Kids Worldwide. SKC works directly with 18 Safe Kids coalitions across California. The mission of Safe Kids is to keep children safe from serious preventable injuries and death caused by traffic crashes, drowning, burns, falls, poisoning and more. To support and expand the work of 18 SKC partners and coalitions across the state, SKC provides opportunities for education, training, fundraising, and networking. On January 31, 2016, LTC's executive director retired and Safe Kids Worldwide made a decision to seek a larger entity in the health care field to continue the charter for Safe Kids California. The Board may decide not to continue operations for LTC as a separate entity beyond 2016.
15 11 Notes to the Financial Statements December 31, 2016 and 2015 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued): Child Abuse Prevention Center Political Action Committee ( CAP PAC ) was formed in late 2008 and incorporated under the laws of the state of California as a nonprofit public benefit corporation, organized and operated exclusively for social welfare purposes within the meaning of Section 501(c)4 of the Internal Revenue Code. The 501(c)4 was formed for the specific purpose of engaging in outreach and education targeted at elected officials, government organizations, and the public with an emphasis on the prevention of child abuse and assisting victims of child abuse. CAP PAC endorses candidates for state legislative office races. Questionnaires are mailed to all the candidates in the selected races requesting that they respond in writing and schedule an interview. Everyone who responds is interviewed and selected candidates are endorsed. No funds are provided to candidates. They received a letter of endorsement. B. Principles of Consolidation The consolidated financial statements include the accounts of the Child Abuse Prevention Council of Sacramento, Prevent Child Abuse California, Lift the Children, and Child Abuse Prevention Center Political Action Committee. All significant intercompany accounts and transactions have been eliminated in the consolidation. C. Method of Accounting and Basis of Presentation The financial statements are prepared using the accrual method of accounting in conformity with generally accepted accounting principles. Revenues are recognized when earned and expenses are recognized as they are incurred, whether or not cash is received or paid at that time. The Organization is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets based on the absence or existence and type of donorimposed restrictions. The Organization did not have any permanently restricted net assets during either year. D. Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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.
16 12 Notes to the Financial Statements December 31, 2016 and 2015 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued): E. Income Tax Status CAPC, PCA, and LTC have each been granted tax exempt status by the Internal Revenue Service under Section 501(c)(3) and by the California Franchise Tax Board under Section 23701(d). All except CAP PAC have been classified as publicly supported organizations under 509(a) of the Internal Revenue Code. The Organization evaluates uncertain tax positions through its review of the sources of income to identify unrelated business income and certain other matters, including those which may affect its tax exempt status. The effect of the uncertainty would be recorded if the outcome was considered probable and reasonably estimable. As of December 31, 2016 and 2015, the Organization had no uncertain tax positions requiring accrual. The Organization's federal Exempt Organization Tax Returns (Form 990) for 2013, 2014, and 2015 are subject to examination by the IRS, generally for three years after they were filed. Currently, there are no examinations in progress. F. Cash and Cash Equivalents For purposes of the statement of cash flows, the Organization considers all highly liquid investments with original maturities at date of purchase of three months or less to be cash equivalents. The Organization may occasionally maintain balances in various accounts in excess of federally insured limits. The possibility of loss exists if a bank holding excess deposits were to fail, however, management believes that the credit risk related to these deposits is minimal. G. Grants and Contracts Receivable Grants and contracts receivable represent expenditures for which reimbursement has been requested but not yet received. Grant revenue is recognized when services are performed and related reimbursable expenses are incurred, in accordance with the terms of applicable grant awards. Accounts receivable are carried at original invoice amounts and are based on contract agreements with the various agencies involved in each program. At the time the accounts receivable are originated, the Organization considers an allowance for doubtful accounts. The provision for uncollectible amounts is continually reviewed and adjusted to maintain the allowance at a level considered adequate to cover future losses. The allowance is management's best estimate of uncollectible amounts and is determined based on receivable aging and historical performance that is monitored by the Organization on an ongoing basis. The losses ultimately incurred could differ materially from the amounts estimated in determining the allowance.
17 13 Notes to the Financial Statements December 31, 2016 and 2015 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued): H. Investments Investments in mutual funds are presented at fair value. Realized and unrealized gains and losses are recognized in the statement of activities. Investment return, including realized and unrealized gains and losses, is included as changes in net assets consistent with the purpose of the investment and donor imposed restrictions, if any. I. Property and Depreciation Property and equipment is recorded at cost. The Organization capitalizes all property and equipment purchases over $1,000 with an estimated useful life of greater than one year. Depreciation is computed using the straight-line method over the estimated useful lives of the assets which range from three to thirty-seven years. J. Contributions Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support, due to the existence or nature of any donor imposed restrictions. All donor-restricted support is reported as an increase in temporarily restricted net assets depending on the nature of the restriction. When a restriction expires (that is when a stipulated time restriction ends or purpose restriction is accomplished), temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. K. Contributed Materials and Services Upon meeting criteria established by generally accepted accounting principles, the Organization records contributed materials and services at their estimated fair market value. L. Functional Allocation of Expenses The costs of providing various programs and other activities have been summarized on a functional basis in the statement of functional expenses. Accordingly, certain costs have been allocated among the programs and supporting services benefited. M. Restricted Cash/Amounts Held for Others Under Agency Transactions Included in Cash and Accounts Payable and Accrued Expenses at December 31, 2016 and 2015 are restricted cash and amounts held for others under agency transactions of $109,493 and $111,021, respectively, which consist of demand deposits held by the Organization for future distributions payable to other programs administered by the Organization on behalf of other entities. Transfers of assets to the Organization in which the Organization acts as an agent, rather than as a donee, are not reflected on the Organization's statement of activities.
18 14 Notes to the Financial Statements December 31, 2016 and 2015 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued): N. Concentrations Approximately 34% and 35% of total revenues were earned under federal grants and contracts during the years ended December 31, 2016 and December 31, 2015, respectively. O. Reclassifications Certain reclassifications have been made to the 2015 financial statement presentation to correspond to the current year's format. Total net assets and changes in net assets are unchanged due to these reclassifications. NOTE 2 - INVESTMENTS: Investments consist of the following at December 31, 2016: Fair Market Value Cost Unrealized Gain (Loss) Mutual Funds $ 828,002 $ 800,772 $ 27,230 Investments consisted of the following at December 31, 2015: Fair Market Value Cost Unrealized Gain (Loss) Mutual Funds $ 774,946 $ 774,261 $ 685 Investment income (loss) during the years ended December 31, 2016 and 2015 consisted of the following: Net Realized Gain (Loss) $ 142 $ 34,795 Net Unrealized Gain (Loss) 24,555 (98,627) Dividends and Interest 34,667 46,654 59,364 (17,178) Less: Investment Advisory Fees (6,291) (6,315) Net Investment Income (Loss) $ 53,073 $ (23,493)
19 15 Notes to the Financial Statements December 31, 2016 and 2015 NOTE 3 - FAIR VALUE MEASUREMENTS: Accounting principles generally accepted in the United States of America (GAAP) have established a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of the fair value hierarchy under GAAP: Level 1 Level 2 Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Organization has the ability to access. Inputs to the valuation methodology include: Quoted prices for similar assets or liabilities in active markets; Quoted prices for identical or similar assets or liabilities in inactive markets; Inputs other than quoted prices that are observable for the asset or liability; Level 3 Inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The asset's or liability's fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. Investments held by the Organization consist of mutual funds in which the fair value of the mutual fund is a publicly quoted pricing input (level 1). The following table sets forth by level, within the fair value hierarchy, the Organization's investments at fair value as of December 31, 2016: Investment Category Fair Value Level 1 Inputs Level 2 Inputs Level 3 Inputs Mutual Funds $ 828,002 $ 828,002 $ - $ - The following table sets forth by level, within the fair value hierarchy, the Organization's investments at fair value as of December 31, 2015: Investment Category Fair Value Level 1 Inputs Level 2 Inputs Level 3 Inputs Mutual Funds $ 774,946 $ 774,946 $ - $ -
20 16 Notes to the Financial Statements December 31, 2016 and 2015 NOTE 4 - PROPERTY AND EQUIPMENT: Property and equipment at December 31, 2016 and 2015 consisted of the following: Land $ 593,479 $ 593,479 Building and Improvements 2,249,362 2,249,362 Furniture and Equipment 280, ,338 Software 65,235 65,235 Automobiles 17,000 Subtotal 3,188,426 3,200,414 Accumulated Depreciation (1,155,597) (1,102,351) Total Property and Equipment $ 2,032,829 $ 2,098,063 Total depreciation expense amounted to $70,246 and $68,993 in 2016 and 2015, respectively.
21 17 Notes to the Financial Statements December 31, 2016 and 2015 NOTE 5 - LONG TERM DEBT: Long-term debt at December 31, 2016 and 2015 consisted of the following: Note payable to a bank. The note accrues interest equal to the sum of a given margin and the current one year Treasury Constant Maturity Index (4.55% and 4.75% at December 31, 2016 and 2015, respectively) and matures on January 1, Monthly principal and interest payments are approximately $9,300. The note is secured by a deed of trust on the property. $ 937,802 $ 1,004,232 Retrofit Note Payable to a local government, 40 semi-annual payments of approximately $18,700 including interest and administrative expenses, maturing in Fiscal Year , ,747 1,114,549 1,180,979 Less Current Portion 75,638 72,511 Long-term Debt $ 1,038,911 $ 1,108,468 Future maturities of long-term debt are as follows: Year Ending December 31, Amount 2017 $ 75, , , , ,274 Thereafter 698,200 $ 1,114,549
22 18 Notes to the Financial Statements December 31, 2016 and 2015 NOTE 6 - CONTINGENCIES: Costs incurred by the Organization are subject to the regulations of contracting agencies and may be disallowed after review and audit by such agencies. The Organization has set aside a Contingency for Overpayments account which had a balance of $62,000 at December 31, 2016 and NOTE 7 - SUBSEQUENT EVENTS Events subsequent to December 31, 2016 have been evaluated through June 26, 2017, the date these statements were available to be issued, to determine whether they should be disclosed to keep the financial statements from being misleading. Management found no subsequent events to be disclosed.
23 Supplementary Information December 31, 2016
24 20 Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2016 Federal Grantor Pass-Through Program Title Federal CFDA No. Pass-Through Grantor's Number Program or Award Amount Amounts Provided to Subrecipients Federal Expenditures Corporation for National and Community Service: Passed Through California Volunteers: Birth and Beyond 15/16 07/01/ /31/ ACHY22-C121 $ 960,302 $ $ 615,659 Birth and Beyond 16/17 07/01/16-12/31/ ACHY23-C121 1,206, ,888 Youth Investment Center 15/16 07/01/15-12/31/ ACHY22-C , ,920 Youth Investment Center 16/17 07/01/16-12/31/ ACHY22-C ,308 89,522 Child Welfare System Redesign 15/16 07/01/15-12/31/ ACHY22-C , ,435 Child Welfare System Redesign 16/17 07/01/16-12/31/ ACHY22-C , ,261 First 5 Families (Passed through CA Children and Families Fnd) 15/16 08/16/15-12/31/ CF-5PC ,137, ,173 First 5 Families (Passed through CA Children and Families Fnd) 16/17 07/01/16-12/31/ CF-5PC ,137, ,025 Passed Through Children & Families Commission of Orange County: AmeriCorps VISTA 11/14/14-05/31/ FCI-V ,740 14,026 AmeriCorps VISTA 06/09/14-07/31/ FCI-V ,822 72,670 AmeriCorps VISTA 11/01/15-11/12/ VSPCA012 30,000 29,161 Total Corporation for National and Community Service 7,029,406 2,621,740 The accompanying notes are an integral part of this schedule.
25 21 Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2016 Federal Grantor Pass-Through Program Title Federal CFDA No. Pass-Through Grantor's Number Program or Award Amount Amounts Provided to Subrecipients Federal Expenditures Department of Health & Human Services: Passed Through Sacramento County: Birth and Beyond 6+ 07/01/15-06/30/ , , ,138 Birth and Beyond 6+ 07/01/16-06/30/ ,109, , ,297 MCART 07/01/16-06/30/ ,500 21,306 MCART 07/01/15-06/30/16 Subtotal ,500 1,967, ,669 27, ,978 Fetal Infant Mortality 07/01/15-06/30/ ,634 17,682 Fetal Infant Mortality 07/01/16-06/30/18 Subtotal / ,632 89,266 16,161 33,843 Total Department of Health and Human Services 2,057, , ,821 Department of Justice: Passed Through California Governor's Office of Emergency Services Child Abuse Training & Technical Assistance Program 16/ CC / ,581 22,535 Total Federal Expenditures $ 9,254,013 $ 800,669 $ 3,592,096 The accompanying notes are an integral part of this schedule.
26 22 Notes to the Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2016 NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE: All federal grant operations of the and Related Organizations are included in the scope of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in accordance with the provisions of the OMB Compliance Supplement. Compliance testing of all requirements, as described in the Compliance Supplement, was performed for the major programs listed in the Summary of Auditors' Results of the accompanying Schedule of Findings and Questioned Costs. These programs represent all major federal award programs and other grants with 2016 cash and noncash expenditures in excess of $750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is approximately 25% of total cash and noncash federal award program expenditures. NOTE 2 - BASIS OF PRESENTATION: The accompanying Schedule of Expenditures of Federal Awards includes all Federal grants and contracts to the that had activity during the year ended December 31, This schedule has been prepared on the accrual basis of accounting. Grant and contract revenues are recorded for financial reporting purposes when the Organization has met the qualifications for the respective grants and contracts. NOTE 3 - INDIRECT COST RATE: The have elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
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28 24 Consolidating Statements of Financial Position December 31, 2016 Child Abuse Prevention Council of Sacramento Prevent Child Abuse California Lift the Children Child Abuse Prevention Political Action Committee Eliminations Total ASSETS Current Assets: Cash $ 26,812 $ 36,377 $ $ 3,190 $ $ 66,379 Cash Held as Fiscal Agent 109, ,493 Investments 3, , ,002 Grants and Contracts Receivable (Net of Allowance for Doubtful Receivables of $0 ) 1,332, ,635 1,949,410 Intercompany Receivables 1,339,674 (29,431) (1,310,243) Other Receivables 113, ,000 Prepaid Expenses and Other Current Assets 108,655 (1,174) 107,481 Total Current Assets 3,034, , ,136 3,190 (1,310,243) 3,173,765 Property and Equipment, Net 2,032,829 2,032,829 TOTAL ASSETS $ 5,067,104 $ 622,407 $ 824,136 $ 3,190 $ (1,310,243) $ 5,206,594
29 25 Consolidating Statements of Financial Position - Continued December 31, 2016 Child Abuse Prevention Council of Sacramento Prevent Child Abuse California Lift the Children Child Abuse Prevention Political Action Committee Eliminations Total LIABILITIES AND NET ASSETS Current Liabilities: Accounts Payable and Accrued Expenses $ 872,089 $ 207,288 $ 334 $ 147 $ $ 1,079,858 Intercompany Liabilities 925, ,816 (19,763) (1,310,243) Notes Payable, Current Portion 75,638 75,638 Contingency for Overpayments 24,500 37,500 62,000 Deferred Revenue and Advances (48,063) 129,594 81,531 Liability Under Fiscal Agent 109, ,493 Total Current Liabilities 1,033,657 1,299, ,150 (19,616) (1,310,243) 1,408,520 Long-Term Debt, Less Current Portion 1,038,911 1,038,911 Total Liabilities 2,072,568 1,299, ,150 (19,616) (1,310,243) 2,447,431 Net Assets: Unrestricted Net Assets 2,750,693 (756,117) 418,986 22,806 2,436,368 Temporarily Restricted Net Assets 243,843 78, ,795 Total Net Assets 2,994,536 (677,165) 418,986 22,806 2,759,163 TOTAL LIABILITIES, NET ASSETS $ 5,067,104 $ 622,407 $ 824,136 $ 3,190 $ (1,310,243) $ 5,206,594
30 26 Consolidating Statements of Activities For the Year Ended December 31, 2016 Child Abuse Prevention Council of Sacramento Prevent Child Abuse California Lift the Children Child Abuse Prevention Political Action Committee Eliminations Total UNRESTRICTED NET ASSETS Revenue and Support: Grants and Contracts $ 5,579,523 $ 4,116,376 $ $ $ $ 9,695,899 Proposition 10 & First 5 Sacramento 170, ,578 Fees for Service 26,300 53,552 79,852 Contributions 48,794 48, ,618 In-kind Contributions 149, ,825 Investment Income (Loss) 17 59,347 59,364 Other Revenue ,030 6,875 31,172 Total Revenue and Support 5,825,479 4,392,577 59,377 6,875 10,284,308 Net Assets Released from Restrictions 179, , ,682 Total Unrestricted Revenues and Reclassifications 6,004,855 4,544,883 59,377 6,875 10,615,990 Expenses: Program Services: General Program Services 4,102,271 4,143,179 2,327 8,247,777 Proposition 10 & First 5 Sacramento 1,552,935 1,552,935 Legislative, Advocacy, Outreach and Education 30,015 30, ,742 Total Program Services 5,685,221 4,173,195 2, ,861,454 Supporting Services: Management and General 388, ,879 6, ,532 Fundraising and Fund Development 11,321 11,323 22,644 Total Supporting Services 399, ,202 6, ,176 Total Expenses 6,084,785 4,581,397 8, ,675,630 CHANGE IN UNRESTRICTED NET ASSETS (79,930) (36,514) 50,640 6,164 (59,640)
31 27 Consolidating Statements of Activities - Continued For the Year Ended December 31, 2016 Child Abuse Prevention Council of Sacramento Prevent Child Abuse California Lift the Children Child Abuse Prevention Political Action Committee Eliminations Total TEMPORARILY RESTRICTED NET ASSETS Contributions 127,500 75, ,500 Net Assets Released from Restrictions (179,376) (152,306) (331,682) CHANGE IN TEMPORARILY RESTRICTED NET ASSETS (51,876) (77,306) (129,182) CHANGE IN NET ASSETS (131,806) (113,820) 50,640 6,164 (188,822) BEGINNING NET ASSETS 3,126,342 (563,345) 368,346 16,642 2,947,985 ENDING NET ASSETS $ 2,994,536 $ (677,165) $ 418,986 $ 22,806 $ $ 2,759,163
32 28 Statement of Functional Expenses For the Year Ended December 31, 2016 General Program Services Proposition 10 & First 5 Sacramento Legislative, Advocacy, Outreach & Education Management and General Fundraising and Fund Development Total Personnel Compensation $ 612,624 $ 301,709 $ 171 $ 268,006 $ 1,982 $ 1,184,492 AmeriCorps Payroll 1,544, ,196 2,408,693 Consultants/Contractual 1,784, ,429 18,776 14,570 2,082,100 Other Stipends 1,910 1,910 Partner AmeriCorps Program Direct Program Funding Materials & Supplies 17,722 7,245 5,113 6,589 36,669 Travel/Conference 19,842 46, , ,452 Training 12,678 4, ,007 Telephone/Website 10,764 5, , ,568 Program Advertising Printing and Copying 13,607 9,866 2, ,249 Postage & Shipping 1,612 1, ,156 Recruitment/Fingerprinting 1,443 2,287 3,730 Contributed Materials/Services 1,135 1,135 Training Room Usage 49,284 3,666 52,950 Partner In-kind Facilities 18,966 27, , ,555 Insurance 12,327 12,327 Miscellaneous 10,525 10,525 Events Dues, Subscriptions & Maintenance 2,110 6,010 8,120 Board of Directors Audit/Tax Preparation 16,686 16,686 Center Admin Allocation 497 2,194 2,691 Interest & Finance Charges/Bank Charges 14,732 14,732 Investment Advisory Fees Bad Debt 2,214 6,327 8,541 Depreciation 7,724 17, , ,548 Subtotal 4,102,271 1,552,935 30, ,243 11,321 6,084,785 Intercompany Eliminations Total Expenses $ 4,102,271 $ 1,552,935 $ 30,015 $ 388,243 $ 11,321 $ 6,084,785
33 29 Prevent Child Abuse California Statement of Functional Expenses For the Year Ended December 31, 2016 General Program Services Legislative, Advocacy, Outreach & Education Management and General Fundraising and Fund Development Total Personnel Compensation $ 822,065 $ 171 $ 253,594 $ 1,984 $ 1,077,814 AmeriCorps Payroll 2,525,515 2,525,515 Consultants/Contractual 257,872 18,776 14, ,661 Other Stipends Partner AmeriCorps Program 98,793 98,793 Direct Program Funding Materials & Supplies 64,188 4,833 6,589 75,610 Travel/Conference 60, , ,464 Training 27, ,823 Telephone/Website 32, , ,182 Program Advertising 2,606 2,606 Printing and Copying 12, ,963 Postage & Shipping 5, ,576 Recruitment/Fingerprinting 9,534 9,534 Contributed Materials/Services 1,092 1,092 Training Room Usage 21,117 3,525 24,642 Partner In-kind 149, ,825 Facilities 30, , ,115 Insurance 11,855 11,855 Miscellaneous 2,747 10,525 13,272 Events Dues, Subscriptions & Maintenance 1,139 8,397 9,536 Board of Directors Audit/Tax Preparation 1,800 15,904 17,704 Center Admin Allocation ,571 2,194 27,262 Interest & Finance Charges/Bank Charges 14,168 14,168 Investment Advisory Fees Bad Debt 6,332 6,332 Depreciation 20,053 20,053 Subtotal 4,143,179 30, ,879 11,323 4,581,397 Intercompany Eliminations Total Expenses $ 4,143,179 $ 30,016 $ 396,879 $ 11,323 $ 4,581,397
34 30 Lift the Children Statement of Functional Expenses For the Year Ended December 31, 2016 General Program Services Legislative, Advocacy, Outreach & Education Management and General Fundraising and Fund Development Total Personnel Compensation $ $ $ 48 $ $ 48 AmeriCorps Payroll Consultants/Contractual 3 3 Parent Incentives Partner AmeriCorps Program Direct Program Funding Materials & Supplies 1, ,586 Travel/Conference Training Telephone/Website 139 (2) 137 Program Advertising Printing and Copying 157 (3) 154 Postage & Shipping Recruitment/Fingerprinting Contributed Materials/Services Training Room Usage Partner In-kind Facilities 6 6 Insurance 2 2 Miscellaneous Events Dues, Subscriptions & Maintenance Board of Directors Audit/Tax Preparation 3 3 Center Admin Allocation Interest & Finance Charges/Bank Charges 3 3 Investment Advisory Fees 6,291 6,291 Bad Debt 1 1 Depreciation Subtotal 2,327 6,410 8,737 Intercompany Eliminations Total Expenses $ 2,327 $ $ 6,410 $ $ 8,737
35 31 Child Abuse Prevention Center Political Action Committee Statement of Functional Expenses For the Year Ended December 31, 2016 General Program Services Legislative, Advocacy, Outreach & Education Management and General Fundraising and Fund Development Total Personnel Compensation $ $ 277 $ $ $ 277 AmeriCorps Payroll Consultants/Contractual Parent Incentives Partner AmeriCorps Program Direct Program Funding Materials & Supplies Travel/Conference Training Telephone/Website Program Advertising Printing and Copying Postage & Shipping Recruitment/Fingerprinting Contributed Materials/Services Training Room Usage Partner In-kind Facilities 9 9 Insurance Miscellaneous Events Dues, Subscriptions & Maintenance Board of Directors Audit/Tax Preparation Center Admin Allocation Interest & Finance Charges/Bank Charges Investment Advisory Fees Bad Debt Depreciation Subtotal Intercompany Eliminations Total Expenses $ $ 711 $ $ $ 711
36 32 Consolidating Statements of Cash Flows For the Year Ended December 31, 2016 Child Abuse Prevention Council of Sacramento Prevent Child Abuse California Lift the Children Child Abuse Prevention Political Action Committee Eliminations Total Cash Flows from Operating Activities: Received from Operations $ 5,569,945 $ 4,181,192 $ (26,147) $ (12,469) $ $ 9,712,521 Cash Paid to Vendors, Suppliers, Employees and Others (5,763,237) (4,432,355) (13,883) (712) (10,210,187) Interest and Dividends Received 17 34,650 34,667 Interest Paid (58,843) (58,843) Net Cash Flows from Operating Activities Cash Flows from Investing Activities: (252,118) (251,163) (5,380) (13,181) (521,842) Proceeds from Sale of Investments 6,291 6,291 Purchase of Investments (34,650) (34,650) Loans Advanced (123,000) (123,000) Payments Received on Loans Advanced 154, ,000 Purchase of Property and Equipment (5,012) (5,012) Net Cash Flows from Investing Activities 25,988 (28,359) (2,371) Cash Flows from Financing Activities: Principal Payments on Debt (66,430) (66,430) Net Cash Flows from Financing Activities (66,430) (66,430) Net Change in Cash (292,560) (251,163) (33,739) (13,181) (590,643) Cash at Beginning of Year 428, ,540 33,739 16, ,515 Cash at End of Year $ 136,305 $ 36,377 $ $ 3,190 $ $ 175,872
37 33 Consolidating Statements of Cash Flows - Continued For the Year Ended December 31, 2016 Child Abuse Prevention Council of Sacramento Prevent Child Abuse California Lift the Children Child Abuse Prevention Political Action Committee Eliminations Total Reconciliation of Change in Net Assets to Net Cash Flows from Operating Activities: Change in Net Assets Adjustments to Reconcile Change in Net Assets to Net Cash Flows from Operating Activities: $ (131,806) $ (113,820) $ 50,640 $ 6,164 $ $ (188,822) Depreciation 70,246 70,246 (Gains) Losses on Investments (24,697) (24,697) Change in Grants and Contracts Receivable (377,665) (111,165) 419 (488,411) Change in Intercompany Receivables/Payables 124,442 (78,502) (26,177) (19,763) Change in Prepaid Expenses and Other Current Assets (37,761) 1,174 (36,587) Change in Accounts Payable and Accrued Expenses 230,220 (1,957) (5,146) (1) 223,116 Change in Deferred Revenue and Advances (129,794) 53,107 (76,687) Total Adjustments (120,312) (137,343) (56,020) (19,345) (333,020) Net Cash Flows from Operating Activities $ (252,118) $ (251,163) $ (5,380) $ (13,181) $ $ (521,842)
38 34 Schedule of Revenue & Expenditures for Proposition 10 & First 5 Sacramento For the Year Ended December 31, 2016 First 5 Sacramento Birth & Beyond AMC First 5 Sacramento Community Building Grants First 5 Sacramento Infant Safe Sleep First 5 Sacramento Training for B78 Total First 5 Sacramento Grants Support and Revenue: Grants and Contracts $ 1,249,404 $ 40,564 $ 188,792 $ 170,578 $ 1,649,338 Total Revenue and Support 1,249,404 40, , ,578 1,649,338 Expenses: Personnel Compensation 84,252 6,527 91, , ,709 AmeriCorps Payroll 864, ,196 Consultants/Contractual 165,768 22,201 75,276 1, ,429 Materials and Supplies 4, ,474 1,238 7,245 Travel and Conference 38, ,594 5,529 46,562 Training 125 3,941 4,066 Telephone/Website 1, ,548 2,512 5,664 Printing and Copying 953 1,984 6,929 9,866 Postage and Shipping 1, ,394 Facilities 9,935 1,111 12,078 22,393 45,517 Recruitment/Fingerprinting 2, ,287 Subtotal Direct Expenses 1,173,111 30, , ,408 1,552,935 *Audit/Tax Preparation *Indirect Costs 126, ,081 15, ,290 Total Expenses $ 1,299,522 $ 31,838 $ 196,517 $ 179,348 $ 1,707,225 Note: Audit/Tax Preparation and Indirect costs are shown in the Management and General category in the Statement of Activities and the Statement of Functional Expenses.
39 OTHER REPORTS
40 Grant Bennett Associates A PROFESSIONAL CORPORATION INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of, which comprise the statement of financial position as of December 31, 2016, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated June 26, Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Child Abuse Prevention Council of Sacramento ' internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Child Abuse Prevention Council of Sacramento ' internal control. Accordingly, we do not express an opinion on the effectiveness of the Organizations' internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified Exposition Blvd., Suite 230 P.O. Box Sacramento, CA Princeville, HI Voice 916/ FAX 916/ /
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