Financial Dashboard Cash Balances: Balance Sheet Current Last Month 9/30/2018 Current Last Month Year-to-Date Fund Group Gain (Loss): Operations Statements Corporate $ 1,117,912 $ 964,326 $ 611,684 Program Services $ (24,169) $ 48,497 270,254 Employee Benefit 2,205,388 1,930,082 1,785,572 Employee Benefit Account 34,584 (21,876) 82,184 Fund Raising 215,898 199,128 167,281 Investments 18,531 47,783 (11,893) Programs (1,780,123) (2,060,017) (1,510,253) Program Equipment Donations (30,335) (22,340) (143,712) Revolving Loans 1,056,942 1,049,763 922,090 De Minimis 54,054 60,601 189,973 Total Cash Balances $ 2,816,017 $ 2,083,282 $ 1,976,374 Total Gain (Loss) $ 52,665 $ 112,665 $ 386,806 Employee Benefit Account: Current Last Month 9/30/2018 Monthly Claims 251,744 221,608 N/A Fund Balances: Average Claims Last 12 Mths 218,260 234,670 239,045 Corporate $ 4,981,398 $ 4,933,923 $ 4,906,077 Fund Balance 1,971,152 1,936,087 1,869,576 Employee Benefit 1,971,153 1,936,568 1,869,577 Fund Balance % of Annual Claims 75.3% 68.8% 65.2% Fund Raising 214,970 214,296 167,634 Housing Program Loans - - - Aged Accounts: Programs (106,046) (85,494) (249,495) Balance 2,831,433 3,410,731 2,636,714 Revolving Loans 1,547,122 1,548,985 1,417,237 Over 90 Days 782,303 33,551 63,535 Total Fund Balances $ 8,608,597 $ 8,548,278 $ 8,111,030 Default rate 27.6% 1.0% 2.4% Financial Ratios Current Last Month 9/30/2018 Current Ratio 2.12 2.12 1.91 Must always be greater than 1.0 to cover short term payables. Altman Z-Score 3.39 3.34 2.83 A score > 2.60 preferred, < 1.10 indicates likely business failure. Admin Expense Percent 6.5% 6.6% 7.0% YTD % of adminitrative expenses to total expenses - the lower the better Page 1
Balance Sheet Corporate Employee Benefit Fundraising Housing Program Loans Programs (Restricted) Revolving Loan Funds Agency Total Current Assets Short Term Cash 1,117,912 2,205,388 215,898 - (1,780,123) 1,056,942 2,816,016 Investments 964,186 - - - - - 964,186 Investments - Market Value (24,105) - - - - - (24,105) Deferred Assets 125,736 - - - 211-125,947 Accounts Receivable 257,284 296,324 675-2,544,121-3,098,404 Accrued Revenue 203,635 - - 207,683 2,017,667 970 2,429,955 Other Current Assets 112,324 - - - 25,555-137,879 Total Current Assets $ 2,756,972 $ 2,501,712 $ 216,573 $ 207,683 $ 2,807,431 $ 1,057,912 $ 9,548,282 Long Term Assets Housing Notes Receivable - - - 2,971,413 - - 2,971,413 Revolving Loans Rec. - - - - - 489,699 489,699 Total Long Term Assets $ - $ - $ - $ 2,971,413 $ - $ 489,699 $ 3,461,112 Fixed Assets Computers and Equipment 3,489,696 - - - - - 3,489,696 Comp & Equipment-Contra (2,636,233) - - - - - (2,636,233) Buildings 8,973,157 - - - - - 8,973,157 Buildings-Contra (2,741,334) - - - - - (2,741,334) Land-All Property 172,479 - - - - - 172,479 Total Fixed Assets $ 7,257,765 $ - $ - $ - $ - $ - $ 7,257,765 Total Assets $ 10,014,737 $ 2,501,712 $ 216,573 $ 3,179,096 $ 2,807,431 $ 1,547,611 $ 20,267,159 Liabilities Current Liabilities Accrued Payables 81,641 236,458 1,603-1,216,742 (450) 1,535,994 Payroll, Deductions & 361,438 (136,060) - - 606,927 939 833,244 Accrued Vacation 624,099 102,776 - - - - 726,875 Health Insurance Deposits - 327,385 - - - - 327,385 OHS/Misc. Liabilities 163 - - - 13,054-13,218 Deferred Revenue - - - - 1,076,754-1,076,754 Total Current Liabilities $ 1,067,341 $ 530,559 $ 1,603 $ - $ 2,913,477 $ 489 $ 4,513,470 Deposits / Escrows 300 - - - - - 300 Loans Payable-Rural - - - - - - - Notes Payable 3,965,698 - - 3,179,096 - - 7,144,795 Total Liabilities $ 5,033,339 $ 530,559 $ 1,603 $ 3,179,096 $ 2,913,477 $ 489 $ 11,658,565 Net Assets $ 4,981,398 $ 1,971,153 $ 214,970 $ - $ (106,046) $ 1,547,122 $ 8,608,594 Total Liabilities and Net Assets $ 10,014,737 $ 2,501,712 $ 216,573 $ 3,179,096 $ 2,807,431 $ 1,547,611 $ 20,267,159 Page 2
Consolidated Revenue and Expense Summary Current Period Actual Current Year Actual YTD Budget Annual Budget YTD Budget Variance Annual Balance Revenues Federal 2,354,932 11,269,038 12,013,846 27,757,732 (744,808) (16,488,694) State 87,771 624,194 595,891 1,369,556 28,303 (745,362) Release of HDAP Payble 0 4,196,251 4,196,251 4,196,251 0 0 Local 227,674 749,524 801,705 1,917,258 (52,181) (1,167,734) FFS 400,519 2,071,827 2,022,747 4,585,115 49,080 (2,513,288) In-Kind 75,260 994,047 846,708 2,094,720 147,339 (1,100,673) Miscellaneous 54,903 319,938 349,434 798,960 (29,496) (479,022) Total Revenues $ 3,201,059 $ 20,224,819 $ 20,826,582 $ 42,719,592 $ (601,763) $ (22,494,773) Expenses Personnel Costs 1,667,845 8,027,506 8,392,585 19,292,265 365,079 11,264,759 Participant Wages 2,851 11,284 120,017 458,890 108,733 447,606 Volunteer Services (In Kind) 76,306 993,510 827,728 2,037,180 (165,782) 1,043,670 Legal/Audit Costs 420 10,135 40,605 97,220 30,470 87,085 Travel Costs 53,487 304,067 477,995 1,089,970 173,928 785,903 Vehicle Costs 18,440 98,220 112,979 265,659 14,759 167,439 Facility/Utility Costs 95,409 487,552 460,814 1,093,339 (26,738) 605,787 Supplies 36,477 247,385 247,992 565,112 607 317,727 Materials 87,968 365,944 426,149 1,006,358 60,205 640,414 Food 86,808 374,389 244,342 491,706 (130,047) 117,317 Equipment/Maintenance 192,665 354,330 177,227 337,420 (177,103) (16,910) Depreciation 55,049 281,207 264,696 641,112 (16,511) 359,905 Insurance 19,022 104,006 102,331 247,752 (1,675) 143,746 Miscellaneous 58,609 398,802 692,535 1,553,439 293,733 1,154,637 Participant Costs 8,765 42,612 127,924 334,788 85,312 292,176 Program Services 371,761 1,929,228 1,901,599 4,368,373 (27,629) 2,439,145 Release HDAP Loans Rec. 0 4,196,251 4,196,251 4,196,251 0 0 Sub-Contracts 200,388 1,266,270 1,381,223 3,214,066 114,953 1,947,796 Vendor 116,124 344,778 463,366 1,090,286 118,588 745,508 Misc In Kind Donations 0 537 33,450 82,146 32,913 81,609 Total Expenses $ 3,148,394 $ 19,838,013 $ 20,691,808 $ 42,463,332 $ 853,795 $ 22,625,319 Net Revenue/Expense $ 52,665 $ 386,806 $ 134,774 $ 256,260 $ 252,032 $ 130,546 Page 3
Program Financial Summary Revenue Expenses Net +/- Program Name Actual YTD Budget Budget Actual YTD Budget Budget Gain/Loss Budget Early Head Start 386,062 378,269 611,543 (386,062) (378,269) (611,543) - 7,793 Head Start 4,766,729 4,565,068 6,747,271 (4,766,729) (4,565,068) (6,747,271) - 201,661 EHS Child Care 590,511 551,898 927,101 (590,511) (551,898) (927,101) - 38,613 EHS Delegate 524,683 646,618 1,108,491 (524,683) (646,618) (1,108,491) - (121,935) EHS Expansion 1,053,683 1,008,499 2,055,405 (1,053,683) (1,008,499) (2,055,405) - 45,184 Lucas Head Start 18 418,295 389,893 800,735 (418,295) (389,893) (800,735) - 28,402 Other 340,537 263,903 528,061 (340,599) (260,417) (520,036) (62) 80,182 Total Child $ 8,080,500 $ 7,804,148 $ 12,778,607 $ (8,080,562) $ (7,800,662) $ (12,770,582) $ (62) $ 279,900 Head Start Inkind PY19 671,430 482,440 758,116 (671,430) (482,440) (758,116) - 188,990 Lucas Head Start Inkind 18 80,471 98,934 197,867 (80,471) (98,934) (197,867) - (18,463) Early Head S Provider Inkind 18 57,880 135,205 231,775 (57,880) (135,205) (231,775) - (77,325) EHS Expansion Inkind 116,564 252,608 505,226 (116,564) (252,608) (505,226) - (136,044) Total Head Start Inkind $ 926,345 $ 969,187 $ 1,692,984 $ (926,345) $ (969,187) $ (1,692,984) $ - $ (42,842) After School Youth 176,409 186,260 295,050 (176,409) (186,260) (295,050) - (9,851) Total Youth $ 176,409 $ 186,260 $ 295,050 $ (176,409) $ (186,260) $ (295,050) $ - $ (9,851) Child Development Total $ 9,183,254 $ 8,959,595 $ 14,766,641 $ (9,183,316) $ (8,956,109) $ (14,758,616) $ (62) $ 227,207 WIOA Youth 144,151 254,912 382,383 (144,151) (254,912) (382,383) - (110,761) Other Youth 354,493 505,714 963,500 (354,493) (505,714) (963,500) - (151,221) Total Youth $ 498,644 $ 760,626 $ 1,345,883 $ (498,644) $ (760,626) $ (1,345,883) $ - $ (261,982) HUD Transitional Housing 117,080 175,588 301,001 (117,080) (175,588) (301,001) - (58,508) Permanent Supportive Housing 324,748 317,880 476,945 (324,748) (317,880) (476,945) - 6,868 PSH Expansion 84,611 113,075 271,382 (84,611) (113,075) (271,382) - (28,464) HUD Domestic Violence 175,887 195,602 213,397 (178,067) (195,602) (213,397) (2,179) (17,535) Homeless Crisis Response 556,421 590,579 1,007,100 (556,421) (590,579) (1,007,100) - (34,158) HEAP Program 648,024 684,690 1,174,413 (648,024) (684,690) (1,174,413) - (36,666) Other Adult 469,955 585,941 1,145,536 (471,184) (585,941) (1,145,536) (1,228) (114,758) Total Adult $ 2,376,726 $ 2,663,355 $ 4,589,774 $ (2,380,135) $ (2,663,355) $ (4,589,774) $ (3,407) $ (283,221) Adult & Youth Development Total $ 2,875,370 $ 3,423,981 $ 5,935,657 $ (2,878,779) $ (3,423,981) $ (5,935,657) $ (3,407) $ (545,203) Loans 107,457 4,835 176,579 (19,249) (7,212) 147,697 88,208 12,037 RCAP 491,514 486,193 1,227,657 (491,514) (486,193) (1,227,657) - (4,829) US EPA 876,989 893,483 2,002,050 (900,889) (893,483) (2,002,050) (23,900) 7,406 Ohio EPA 401,680 368,931 539,500 (401,680) (368,931) (539,500) - 32,749 OWDA 391,686 436,998 658,800 (391,686) (436,998) (658,800) - (36,632) Technitrain 558,332 615,957 1,271,000 (558,332) (615,957) (1,271,000) - (57,625) Page 4
Program Financial Summary Revenue Expenses Net +/- Program Name Actual YTD Budget Budget Actual YTD Budget Budget Gain/Loss Budget GIS 212,740 330,478 513,850 (212,740) (330,478) (513,850) - (117,738) International 1,138,157 1,498,863 2,522,804 (1,148,244) (1,504,678) (2,528,619) (10,087) (356,434) Fee for Service 408,302 426,932 1,024,400 (322,905) (415,165) (993,240) 85,397 (92,260) Other 683,259 813,410 2,138,454 (683,754) (813,410) (2,138,454) (495) (129,656) Community Development Total $ 5,270,116 $ 5,876,080 $ 12,075,094 $ (5,130,993) $ (5,872,505) $ (11,725,473) $ 139,123 $ (742,982) Fundraising - - 6,509 (723) - (6,079) (723) 723 Supportive Services 2,227 2,417 14,501 (2,201) (2,235) (14,150) 27 (34) Seniors 1,581,180 1,859,711 3,174,981 (1,581,180) (1,859,711) (3,174,981) - (278,531) Food Service 5,472 9,036 10,169 (8,163) (9,036) (10,169) (2,691) (873) Seniors Total $ 1,588,879 $ 1,871,164 $ 3,206,160 $ (1,592,267) $ (1,870,982) $ (3,205,379) $ (3,387) $ (278,715) T.R.I.P.S. 1,283,849 1,321,475 2,271,109 (1,297,975) (1,321,475) (2,271,109) (14,126) (23,500) ODOT - Capital 304,656 207,216 315,701 (227,725) (186,852) (295,337) 76,931 40,873 ODOT - TIGER Discretionary 79,530 79,543 79,543 (81,821) (79,543) (79,543) (2,291) 2,278 TRIPS Total $ 1,668,035 $ 1,608,234 $ 2,666,353 $ (1,607,521) $ (1,587,870) $ (2,645,989) $ 60,514 $ 19,651 HWAP 1,018,437 1,026,431 1,529,113 (1,018,437) (1,026,431) (1,529,113) - (7,994) HWAP Enhancement 69,393 225,084 334,442 (69,393) (225,084) (334,442) - (155,691) Chip FFS 452,962 428,533 1,017,488 (307,764) (364,518) (891,140) 145,198 (56,754) NIP Program 39,946 110,619 147,621 (49,795) (110,619) (147,621) (9,850) (60,824) Ohio Housing Trust Fund 132,436 115,770 231,900 (132,436) (115,770) (231,900) - 16,666 Utilities Grants Subtotals 1,066,901 1,234,765 1,833,524 (915,162) (1,135,968) (1,688,825) 151,739 (220,806) Housing and Energy Total $ 2,780,075 $ 3,141,202 $ 5,094,088 $ (2,492,987) $ (2,978,390) $ (4,823,041) $ 287,087 $ (485,403) CSBG 2018-19 624,633 672,836 1,074,523 (624,700) (672,836) (1,074,523) (67) (48,136) Development Others 36,420 25,591 38,000 (37,494) (25,591) (38,000) (1,074) 11,903 ODOT - Mobility Manager 81,712 79,990 191,113 (81,712) (80,001) (191,113) - 1,711 Housing Development Loans 3,000 3,622 8,627 (3,792) (3,622) (8,627) (792) 170 Development Total $ 745,765 $ 782,039 $ 1,312,263 $ (747,698) $ (782,050) $ (1,312,263) $ (1,933) $ (34,352) Corporate 12,033 23,750 57,000 (143,779) (44,515) (106,840) (131,746) 99,264 Housing Development Loans 4,316,285 4,349,190 4,569,273 (4,316,285) (4,349,190) (4,569,273) - (32,905) Fundraising 34,651 19,425 46,625 (10,944) (19,425) (46,625) 23,707 (8,481) Corporate FFS 2,655 - - (891) - - 1,764 891 Corporate Total $ 4,365,624 $ 4,392,365 $ 4,672,898 $ (4,471,899) $ (4,413,130) $ (4,722,738) $ (106,275) $ 58,769 Allocated Cost Centers - - - (493,187) (558,749) (1,341,096) - (65,562) Admin - - - (1,015,572) (1,009,796) (2,429,316) - 5,776 Cost Center Total $ - $ - $ - $ (1,508,759) $ (1,568,545) $ (3,770,412) $ - $ (59,786) Page 5
1/4/2019 1/11/2019 1/18/2019 1/25/2019 2/1/2019 2/8/2019 2/15/2019 2/22/2019 3/1/2019 3/8/2019 3/15/2019 3/22/2019 3/29/2019 4/5/2019 4/12/2019 4/19/2019 4/26/2019 5/3/2019 5/10/2019 5/17/2019 5/24/2019 5/31/2019 6/7/2019 6/14/2019 6/21/2019 6/28/2019 7/5/2019 7/12/2019 7/19/2019 7/26/2019 8/2/2019 8/9/2019 8/16/2019 8/23/2019 8/30/2019 9/6/2019 9/13/2019 9/20/2019 9/27/2019 10/4/2019 10/11/2019 10/18/2019 10/25/2019 11/1/2019 11/8/2019 11/15/2019 11/22/2019 11/29/2019 12/6/2019 12/13/2019 12/20/2019 12/27/2019 Cash Balance Week Ending Cash Balance Report $3,500,000 $3,250,000 $3,000,000 $2,750,000 $2,500,000 $2,250,000 $2,000,000 $1,750,000 $1,500,000 $1,250,000 $1,000,000 $750,000 $500,000 $250,000 $0 Weekly Dates CY19 CY18 CY17 Page 6
Percent of Accounts Aged Beyond 90 Days 30.00% 27.6% 25.00% 20.00% % 15.00% 10.00% 9.7% 5.00% 0.00% 4.5% 4.1% 4.2% 3.7% 4.1% 3.1% 3.0% 3.2% 2.4% 2.3% 1.8% 0.9% 1.0% Dec-17 Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19 Month-end Percentage Page 7
Dollars Employee Benefit Account Balances 3,500,000 3,250,000 3,000,000 2,750,000 2,500,000 2,250,000 2,000,000 1,750,000 1,500,000 1,250,000 1,000,000 750,000 500,000 250,000-298,391 319,352 258,288 297,568 198,270 191,729 207,336 236,822 218,389 178,642 223,478 221,608 251,744 164,437 169,074 Dec-17 Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19 Month Monthly Claims 30% Minimum Fund Balance Annual Claims The goal for the Employee Benefit account is to maintain the Fund Balance between the "ceiling" of annual claims and the "floor" of 30% of annual claims. Page 8