HomeMy WebLinkAbout01-81 Resolution No. 01-81
RESOLUTION
AUTHORIZING EXECUTION OF A SERVIC: AGREEMENT WITH
SENIOR SERVICES ASSOCIATDS, INC.
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ELGIN,
ILLINOIS, that Ed Schock, Mayor, and Dolonna Mecum, City Clerk,
be and are hereby authorized and directed to execute a Service
Agreement on behalf of the City of Elg n with Senior Services
Associates, Inc . for the support of pr.grams assisting senior
citizens, a copy of which is attached hereto and made a part
hereof by reference .
s John Walters
John Wafers, Mayor Pro Tem
Presented: March 28, 2001
Adopted: March 28 , 2001
Omnibus Vote : Yeas 5 Nays : 0
Attest :
s/ Suellyn Losch
Suellyn Losch, Deputy City Clerk
PURCHASE OF SERVICE AGR: EMENT
THIS AGREEMENT is made and entered i' to this 'AQ day of
, 2001 by and between SENIOR SERVIC S ASSOCIATES, Inc . , an
Illinois not-for-profit corporation, (he einafter referred to as
the "SENIOR SERVICES" ) and the CITY OF ELGIN, Illinois, a municipal
corporation, (hereinafter referred to as he "CITY" )
WHEREAS, the City has determined id to serve a beneficial
public purpose to provide support for programs assisting senior
citizens; and
WHEREAS, Senior Services has provide• services to seniors in
the community since 1973 ; and
NOW, THEREFORE, in consideration of the mutual promises and
covenants contained herein, the sufficiency of which is hereby
acknowledged, the parties hereto hereby ..ree as follows :
1 . The City shall pay to Senior Se , vices the sum of $20 , 000
payable in two equal installme is of $10 , 000 each. The
first payment shall be made witlin 30 days following the
execution of this agreement and he second payment before
July 1, 2001 .
2 . Senior Services shall perform .he following services to
the City' s satisfaction.
a. Senior Services shall ad.ress all inquiries and
requests made pursuant to this agreement to City' s
Management Assistant .
b. Senior Services shall a.ply the aforementioned
$20, 000 to operation exp-nses. For purposes of
this agreement , operatio expenses shall include
salary and benefit ex.enses, rent, facility
maintenance expenses, meeting expenses, and
expenses associated with sponsorship of community
events/activities .
c . Senior Services shall co tinue to coordinate the
Neighbor to Neighbor program matching volunteers to
seniors needs . Senior Services shall actively
promote the Neighbor to Noighbor program throughout
the community including o treach to City staff and
neighborhood groups .
d. Senior Services shall ievelop at least one
intergenerational program in conjunction with the
City' s Park and Recreation Department .
e. Senior Services, cooperati g with the City' s Police
Department, shall offer the Triad program designed
to reduce the criminal ictimization of senior
citizens and enhance ihe delivery of law
enforcement services to senior citizens .
f . Senior Services shall p ovide information and
assistance to Elgin residents requiring access to
City services.
g. Senior Services shall work with the City to provide
Senior volunteers to assisu with City and community
events.
h. Senior Services shall pro ide two written reports
detailing the disbursemeit of $20, 000 . These
reports shall be provided to the City Council by
May 31, 2001, and December 31, 2001 , and shall
include all program activi y. These report' s shall
be submitted to the Cit Manager' s Office, 150
Dexter Court, Elgin, IL, 60120 .
I . Senior Services shall pro ide City with financial
statements relative to tie organization' s total
operations . These statements shall be provided on
or before July 31 , 2001 a d December 31 , 2001 .
J. Failure to perform the above services to the
satisfaction of the City douncil shall result in a
termination of this agree -nt and the refund of the
$20 , 000 consideration -s and for liquidated
damages .
3 . The City shall have the right to review all accounting
records related to the use of the $20 , 000 provided for
herein upon 72 hours written no ice, and at a reasonable
time agreed upon by both parties hereto .
4 . Senior Services shall indemnif1 and hold City harmless
from and against any and all c aims for damages, suits,
causes of action or any and all other liability which may
arise out of or in connection with the performance of
this agreement or other oper.:tions as result of any
negligent actions by Senior Se vices .
5 . This Agreement shall be in full force and in effect from
the date of its execution throu•,h December 31, 2001 .
6 . This agreement shall not be con..trued so as to create a
partnership, joint venture, em.loyment or other agency
relationship between the partie . hereto.
7 . The terms of this agreement shall be severable . In the
event any of the terms or prov' sions of this agreement
shall be deemed to be void or of erwise unenforceable for
any reason, the remainder of th' s agreement shall remain
in full force and effect .
8 . This agreement shall be subjecu to and governed by the
laws of the State of Illinois . Venue for the resolution
of any disputes or the enforcement of any rights arising
out of or in connection with this agreement shall be in
the Circuit Court of Kane Count4 , Illinois .
9 . This agreement is the sole agreement between the parties
hereto . There are no other asreements either oral or
written, which shall effect the terms or performance of
this agreement . This agreement shall not be modified or
amended without the written agreement of the parties
hereto.
10 . Time is of the essence of this agreement .
11 . In the event the program fo which the City funds
provided herein are to be ap.lied is discontinued or
Senior Services ceases its opedations prior to December
31, 2001, Senior Services shal refund to the City on a
pro rata basis the funds paid ereunder for the portion
of the year such program or is operations were to be
conducted.
IN WITNESS WHEREOF, the parties hereto have executed this agreement
on the date and year written above .
CITY OF ELGIN
a municipal corporation
By Ga(
Ed Schock
Mayor
Attest :
kn./16741,4Z //1-)&ClA4---
City Clerk
SENIOR SERVICES ASSOCIATED, INC,
a not-for-profit corporation
By_
Bette Schoeholtz
Executive Director
„(OF C'
tiAgenda Item No.
City of Elgin
no9no���
r` k'TCD FES • 7. i* . t.
February 28, 2001 t”
TO: Mayor and Members of City Council N
FROM: Joyce A. Parker, City Manager
lit-. f"TIC,N L-ILLI 1
AN[,CLIITIJ ItAL CII-VCIfi 11 IN1111
fa MAI L 4_111,1 N'
SUBJECT : Senior Services Associates
Purchase of Service Agreement
PURPOSE
The purpose of this memorandum is to provide information to the
Mayor and members of City Council to consider a Purchase of Service
Agreement with the Senior Services Associates, Inc. for 2001 .
BACKGROUND
Senior Services Associates, Inc. was founded in 1973 for the
purpose of meeting the needs of the community' s older adult
population. Senior Services provides assistance for approximately
2, 500 older adults from Elgin each year . These services include
recreation, transportation, home delivered meals, assistance in
accessing public benefits, adult day care and in-home services .
Senior Services helps to assess the health, financial and housing
needs of seniors 60 and older.
As part of the 2001 Budget process, Senior Services requested and
was granted $20, 000 from the City for program support (funded
through the Riverboat Fund) . Senior Services had proposed that
this support be utilized to support the following programs :
• Neighbor to Neighbor - a program matching community volunteers
with specific senior needs .
• Triad - an educational program designed to reduce the criminal
victimization of senior citizens and enhance the delivery of
law enforcement services to senior citizens .
• Intergenerational programming - Senior Services has proposed
working jointly with Parks and Recreation to develop
intergenerational programming.
• Information/communication to senior population regarding City
w and community services .
�" • Volunteer recruitment for City and community needs .
Senior Services Associates PSA
February 28, 2001
Page 2
COMMUNITY GROUPS/INTERESTED PERSONS CONTACTED
The proposed agreement was drafted in conjunction with the Senior
Services Executive Director.
rFINANCIAL IMPACT
Funding of $20, 000 is included in the 2001 Budget in account number
275-0000-791 . 80-04 to cover the Purchase of Service Agreement with
Senior Services .
��Jp��/��/ 2 LEGAL IMPACT
�I
None .
ALTERNATIVES
The City Council could approve the agreement as drafted, edit the
agreement or decline to provide support to Senior Services
Associates .
RECOMMENDATION
It is recommended that the City Council approve the Purchase of
Service Agreement in the amount of $20, 000 with Senior Services .
ectfully itted,
J yce A. Parker
City Manager
DKN/od
Attachment
KANE COUNTY PROGRAMS FUNDED BY CITY OF ELGIN POS AGREEMENT 1/1/00 - 12/31/00
r 7 i ,
REVENUE 'Information & Neighbor to', _.Elder Abusd
_Assistance Neighbor ,Investigatior,
3010 Activity Trips — _
3020 Memberships ! _ —
3040 Donations _ _ 2(661 1
;3070 Rentals I —— --__- _-�
'3090 Activities
3100 Newsletter 2950
3205 Bogard Fund _ '
;3260 Ameritech/Security-Link
.3300 Other Project Income 1 3895' 160'
3310 ADC-Client Fees — 1
3400 Trip Commissions ! -
3500 Kane County Nutrition _
;3600 Fundraising _ 5751
13700 Trans. Project Inc. ' —
'4010 Action ' i
4100 NEIL AAA-I I I B 1 94841 ,
4110 NEIL AAA-E.A. 96419
4120 NEIL-AAA-IIID ; I
;4122 NEIL III B (e) 1 2955
4125 NEIL III F
14126 PORT 1 , !
fiM200 1DOA I
vk 4250 State One Time
4275 Mental Health Resource i
14300 Elgin United Way I 4414; I 7378
4310 St.Charles United Way i 925' 1 925
14320 Aurora United Way 1 29921 3000
14325 Combined Federal Campaign ' 1
'4330 Batavia United Way 4401 I 4401
;4335 Dundee Twnshp UW j
4340 Geneva United Way _
.4350 Kendall United Way
,4360 McHenry United Way — - .
4370 Plano United Way i
4405 Elgin Township 1
4408 Hanover Township _ 1
;4410 St. Charles Township ! r
14440 Kendall Township i i I
14450 Lisbon Township 1
14460 Seward Township j - 1 I
14495 Nunda Township 1 f 1
4496 Marengo Township j •
-
,4497 Na Au Say Township I j j
,4498 Grafton Township 1 �_ _ _
14500 City of Elgin L 7500; 10500! — 2000
L4700Kendall County 1
4800 Resale Shop Revenue 42291 I
'4850 Private Case Management _j 1 j
TOTAL REVENUE_----- ----- --1,-- 1179571 - - - --- - -- ----
— i 38550 113692!
--i - ' - ' --— I
KANE COUNTY PROGRAMS FUNDED BY CITY OF ELGIN POS AGREEMENT 1/1/00 - 12/31/00
rXENiiiiURE : Information' Neighbor-to Elder Abuse
&Assistance Neighbor ;
5100 Salaries 811021 _ 29773 7.9246;
5110 FICA 5899', � 2255 •• 64391
5120 Health T 4537 631 i 4017
'5130 Life Insurance2041 103 181
5140 Unemplo ry ent Insurance 8181 166 9341
5180 Employment Costs _ 221 9 2431
5150 Workmen's Comp. _ _ 401 _, 193 460
6100 Yorkville Utilities _
6105 Kendall County Rent —!--_1 _ 1
6106 McHenry Building Loan 1 '
,6110 Gas/Bldng 1 2001 1 53 1871
6120 Electric 463 1 27' j 3351
6130 Water 60 1 77 40
6140 Exterminator i ! 581 1 30 i 39
6150 Bldng/Gen Liability Insurance ! 1 2731 245 259
6160 Janitorial/Maintenance 151 16 i 101
6170 Disposal , 157 l 1 6 i 43
6190 McHenry Utilities 1 f 1
6195 Thrift Shop Rent
7100 House Supplies ! 1 202 1 24_ I 161 1
'7200 Office Supplies 731 i 266 7861
.7300 Food Supplies ' 97' 76 81
7400 Activity Supplies 410 i 1 653 i 2
("7600 Computer Supplies 1 1 801 1 17 I 831
.8100 Vehicle Insurance j 1 1
8120 Prof Liability Ins 11. 1 317 2 ' ! 4
8125 Directors and Officers 1 1 1971 82 187
8180 Volunteer Insurance 1 1 I I
8200 Travel 1 ; 1383' j 70' 2738i
'8220 Advertising 1 ; 6041 237' 1 629
8240 Audit 1 5661 225 i 5101
8260 Dues&Subs ' 3591 ; 752761;
'8280 Gas&Oil 1 I
8320 Vehicle Maintenance1 '
8340 Printing&Dupl 487 I 272 579
,8360 Postage 736 I 212• ; 802
8380 Telephone I 1 2088. 1 • 5091 1 2560
18385 Cellular Phone Service j 571 1 1581 1500
,8400 Training ! 473 _ 141 1041
8420 Contractural _ 1364 284 4240
,8435 E•ui.ment Lease I 1 498 244 . 1 543
18440 Computer Contract 1 367 1 154 I 1 3861
8460 Paging Contract 1391 64 1491
8480 Other Maintenance I _ 4031 t _ 43 1 344
18500 Newsletter j 7461
18520 Furnishings/Fixures j 1785 _ 114 L 1 273
8540 Volunteer Travel 1 1
_
8560 Volunteer Meals 1 _ 1 '
i8580 Volunteer Recognition , _I _ , 1 250
pik 8620 III-D Expense i 1
8625111-B(e) Expense _ - _ 1424
8660 Client Services – - ; 1 ; _ i 15431
— —
9000 Resale Shop Misc. _ 1 j —
1 i 1 1
1
TOTAL EXPENDITURES: 1 1 115427` _ 'L
383S4 1 1132741
NEIGHBOR TO NEIGHBOR/FAITH IN ACTION/RSVP VOLUNTEERS AND
STAFF ACTIVITIES
Octoberl, 2000 — December 11, 2000
Total Neighbor to Neighbor/RSVP Volunteer Hour-: 3,809.25
Total Volunteers Providing Service: 227
The following is a list of sites and schools throughout Elgin and South Elgin with
current signed Memorandums of Understanding wi h Neighbor to
Neighbor/RSVP. If a volunteer request is currentl on file with our office, we are
attempting to recruit volunteers either for ongoing ..ituations or one-time
assignments.
Agency or School Total #Voluntee s Total Hours Served
Abbott Middle School
Alderwood Health Care 1 5.
Asta Health Care Center
Big Brothers/Big Sisters
Bowes Health Center 2 14.
Boys & Girls Club of Elgin
Carrington Care Center 2 18.
rib Centro de Informacio y Progreso 1 2.5
Channing Elementary School
City of Elgin
Clinton Elementary School 3 22.5
Community Crisis Center
Ecker Center for Mental Health
Elgin Area Childcare Initiative
Elgin Community College
Elgin Day Care Center
Elgin High School
Elgin Police Department 2 129.5
Elgin Proud & Beautiful
Elgin Township (Tel-E-Lert) 1 3.
Ellis Middle School
Fox Valley Hospice
Garfield School
Girl Scouts, Sybaquay Council
Health Center of Community Crisis Ctr. 1 34.
Hemmen's Cultural Center
Heritage Manor
Housing Authority of Elgin
Illinois Park School 2 11.75
Jayne Shover Easter Seals
Kane County Auto Theft Task Force 1 15.
Larkin Center 4 19.5
Literacy Connection
Lowrie School
•
P.A.D.S. 1 9.25
Provena/St. Joseph Hospital
Renz Addition Counseling Center
Rosewood Care Center
Salvation Army 4 552.
Senior Services Associates 184 2,871.
(Includes: Sunnyside, Thrift Boutique,
Neighbor to Neighbor)
Sheridan School 3 7.
Sherman Hospital 1 5.
Sherman West Court
Summit School 4 23.
TRIAD 1 4.
United Way of Elgin
Visiting Nurse Association 6 18.
Washington School
Well Child Center 1 28.5
Willard School 2 16.75
rik YWCA of Elgin
TOTALS 227 3,809.25
Neighbor to Neighbor/RSVP volunteer staff spent a total of 268 hours on projects
involving the City of Elgin and of those hours 45.- were spent on
intergenerational projects.
Make a Difference Day, held on October 28th, wa- a huge success. Forty
volunteers spent 130 hours rendering a variety o services to ten seniors who
requested help. Project covered by the program ncluded leaf raking, gutter
cleaning, bush trimming, window washing and wi terizing homes with window
covering. The Wal-Mart Foundation awarded $1,000.00 to Neighbor to Neighbor
in order to fund some materials and services nee•ed for that day. Funds were
utilized to purchase winterization materials for wi dows and a necessary tree
removal service.
St. Edward Central Catholic High School complei-d their annual Help Wave
Service Day on October 13th. In collaboration wit the Neighbor to Neighbor
program, 42 students assisted six seniors in pre•aring their home for winter by
raking, weeding flowerbeds and gardens, paintin! trim, mowing and raking
leaves.
J.B. Harris and Company removed snow for our se for citizens during the deluge
we received in December. Mr. Harris spent 18 ho rs completing snow removal
enabling our seniors to walk to their mailboxes an. get in and out of driveways.
Seniors throughout the Elgin/S. Elgin area contact us on a regular basis for
transportation. 31 requests were filled for those n-eding transportation to pick up
medications, doctor's visits, grocery store and visiting loved one's in nursing
homes.
Elgin Police Department's Community Relation gr•up planned "Holiday with the
Cops" on December 28th, serving dinner to 81 sen ors. Entertainment and gifts
for everyone also accompanied the dinner. All those in attendance had a great
time.
Ellis Middle School sent 12 students to Sunnyside Adult Day Center on
December 15th to read, act out a skit and work wit our seniors on a holiday craft.
The students had great holiday spirit.
Intergenerational activities are in full swing again his school year. Eleven active
volunteers are serving in the following Elgin Schools; Channing Elementary,
Clinton Elementary, Illinois Park School, Sherida Elementary and Willard
Elementary. Volunteers are working with student. one-on-one and also reading
with students.
Volunteers assisted Larkin Center and Summit School with mailings this quarter.
•
To show their support of the Neighbor to Neighbor/Faith In Action volunteer
effort, the Kiwanis Club of Elgin generously donaied $1,000.00.
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SE OR SERVICES ASSOCIATES, INC.
FINANCIAL STATEMENTS
• OF SEPTEMBER 30, 2000 AND 1999
TOGETHER WITH
AUDITOR'S REPORT
r
TENTATIVE
& PRELIMINARY
• Dugan&Lop' tka
Certified Public Accountants&Consultants
A Professional Corporation
104 East Roosevelt Road
Wheaton, Illinois 60187
(630) 665-4440
Fax (630) 665-5030
http://www.tdip.com
Michael J. Dugan e-mail: info@tdip.com Geneva office:
Gerald L. Lopatka 115 Campbell Street
Mark F.Schultz Geneva, Illinois 60134
Gwendolyn S. Henry (630) 232-4565
Peter J.Zich
Leo M. Misdom
INDEPENDENT AUDITOR" REPORT
To the Board of Directors of
Senior Services Associates, Inc.:
We have audited the accompanying statement of financial position of Senior Services
Associates, Inc. as of September 30, 2000 and 1999, an. the related statements of activities,
cash flows, and functional expenses for the years then e, ded. These financial statements are
the responsibility of Senior Services Associates, Inc.'s Management. Our responsibility is to
express an opinion on these financial statements based on our audits.
r
We conducted our audits in accordance with g:nerally accepted auditing standards,
Government Auditing Standards, issued by the Compt oiler General of the United States.
Those standards require that we plan and perform the .udit to obtain reasonable assurance
about whether the financial statements are free of mater al misstatements. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the acco nting principles used and significant
estimates made by management, as well as evaluat g the overall financial statement
presentation. We believe that our audits provide a reaso able basis for our opinion.
In our opinion, the financial statements referred t. above present fairly, in all material
respects, the financial position of Senior Services Associates, Inc. as of September 30, 2000
and 1999, and the changes in its net assets, cash flows, .nd functional expenses for the years
then ended, in conformity with generally accepted accou ting principles.
In accordance with Government Auditing Stan...rds, we have also issued our report
dated November 22, 2000, on our consideration of Se t 'or Service Associates, Inc. internal
control over financial reporting and our tests of its comp iance with certain provisions of laws,
regulations, contracts, and grants.
AFFILIATE
IN PACT
INTERNATIONAL NETWORK OF
PROFESSIONAL ACCOUNTANTS
Independent Auditor's Report
Page two
Our audits were performed for the purpose of fo ing an opinion on the basic financial
statements of Senior Services Associates, Inc. taken as a hole. The accompanying schedules
of public support and revenues by counties and functional -xpenses by counties on Schedules 1
through 6, plus the accompanying schedule of expenditures of federal awards, 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, :nd Non-Profit Organizations," and
are not a required part of the basic financial statements. ouch information has been subjected
to the auditing procedures applied in the audit of the b.sic financial statements and, in our
opinion, is fairly stated, in all material respects, in relat on to the basic financial statements
taken as a whole.
DUGA & LOPATKA
Wheaton, Illinois
November 22, 2000
r
•
ruk.
SENIOR SERVICES ASSOCIATES. INC.
STATEMENT OF FINANCIAL POSITION
SEPTEMBER 30, 2000 AND 1999
ASSETS
2000 1999
CURRENT ASSETS:
Cash and cash equivalents - Unrestricted $ 86,829 $ 92,912
Cash and cash equivalents - Restricted 15,842 11,000
Accounts receivable 150,142 390,336
Inventory 52,224 35,958
Prepaid payroll taxes and employee withholdings 5,705 2,913
Prepaid expenses 21,251 26,250
�• Total current assets $ 331,993 $ 559,369
1
PROPERTY AND EQUIPMENT (Note 3):
Land $ 20,000 $ 20,000
Buildings 155,955 155,955
Building improvements 640,427 352,691
Furniture, fixtures and equipment 199,801 119,415
Vehicles 189,341 189,341
$ 1,205,524 $ 837,402
Less - Accumulated depreciation (653,878) (600,905)
Net property and equipment $ 551,646 $ 236,497
$ 883,639 $ 795,866
The accompanying notes are an integral part of this statement.
EXHIBIT 1
LIABILITIES AND NET • SSETS
2000 1999
CURRENT LIABILITIES:
Note payable, current maturities (Note 3) $ 2,971 $ 6,593
Accounts payable 106,482 3,037
Accrued payroll 49,150 61,779
Accrued expenses 42,389 32,587
Total current liabilities $ 200,992 $ 103,996
LONG-TERM LIABILITIES:
Note payable, net of current maturities (Note 3) - 2,970
Total liabilities $ 200,992 $ 106,966
COMMITMENTS (Note 7)
NET ASSETS (EXHIBIT 2):
Unrestricted $ 668,147 $ 411,899
Temporarily restricted - 266,001
Permanently restricted 14,500 11,000
Total net assets $ 682,647 $ 688,900
$ 883,639 $ 795,866
EXHIBIT 2
Page 1 of 3
SENIOR SERVICES ASSOCIATES. INC.
STATEMENT OF ACTIVITIES
FOR THE YEARS ENDED SEPTEMBER 30. 2000 AND 1999
2000 1999
UNRESTRICTED ACTIVITY:
Public support -
Northeastern Illinois Area on Aging $ 574,526 $ 593,839
Illinois Department on Aging 427,991 329,336
Grants 83,252 102,595
United Way 203,877 208,415
Counties, Townships, and Cities 99,223 14,683
Donations 7,006 67,044
In-kind contributions (Note 8) 121,096 123,447
Miscellaneous 12,151 840
Total public support $ 1,529,122 $ 1,440,199
Revenue -
Transportation $ 4,272 $ 22,395
Activities 47,044 58,634
Trip commissions 4,048 4,856
Membership dues 14,787 15,034
Fundraising 67,989 86,957
Project income 116,653 78,106
Newsletter 16,214 18,432
Resale shop 95,514 80,392
Miscellaneous 11,555 8,118
Total revenue $ 378,076 $ 372,924
Total unrestricted public support and revenues $ 1,907,198 $ 1,813,123
Net assets released from restrictions:
Satisfaction of program restrictions 341,498 37,586
Transfer to permanently restricted net assets - (5,000)
Net unrestricted public support and revenue $ 2,248,696 $ 1,845,709
The accompanying notes are an integral part of this statement.
EXHIBIT 2
" Page 2 of 3
SENIOR SERVICES ASSOCIATES, INC.
STATEMENT OF ACTIVITIES
FOR THE YEARS ENDED SEPTEMBER 30, 2000 AND 1999
2000 1999
FUNCTIONAL EXPENSES:
Program services -
Transportation $ 135,301 $ 108,272
Case management 726,909 664,135
Information and referral 257,320 226,135
Outreach 31,429 60,064
Ombudsman 79,145 66,382
Multi-Purpose 117,606 113,220
Emergency money 3,605 5,015
Adult day care 116,513 88,486
Neighbor to neighbor 43,941 30,788
Elder abuse 215,931 226,580
Home health and repair 5,257 11,458
Port 14,913 6,942
Title III-B(E) 3,765 14,152
Title III-F 15,362 15,552
Volunteer services 4,727 -
Senior companion 15,391 15,955
R.S.V.P. 94,922 78,792
Resale shop 77,369 70,884
Total program services $ 1,959,406 $ 1,802,812
Supporting services -
Fundraising 33,042 31,102
Total functional expenses $ 1,992,448 $ 1,833,914
Net change in unrestricted activity $ 256,248 $ 11,795
The accompanying notes are an integral part of this statement.
EXHIBIT 2
Page 3 of 3
SENIOR SERVICES ASSOCIATES, INC.
STATEMENT OF ACTIVITIES
FOR THE YEARS ENDED SEPTEMBER 30, 2000 AND 1999
2000 1999
TEMPORARILY RESTRICTED ACTIVITY:
Public support -
Donations $ 64,747 $ 24,075
Foundations - 9,087
State - One Time Grants - 267,176
Block grants 10,750 3,249
Total public support $ 75,497 $ 303,587
Net assets released from restrictions:
Satisfaction of program restrictions (341,498) (37,586)
Net change in temporarily restricted activity $ (266,001) $ 266,001
PERMANENTLY RESTRICTED ACTIVITY:
Public support-
Aurora Foundation $ 3,500 $ 6,000
Transfer from unrestricted net assets - 5,000
Net change in permanently restricted activity $ 3,500 $ 11,000
CHANGE IN NET ASSETS $ (6,253) $ 288,796
NET ASSETS, beginning of year 688,900 400,104
NET ASSETS, end of year $ 682,647 $ 688,900
The accompanying notes are an integral part of this statement.
EXHIBIT 3
Page 1 of 2
SENIOR SERVICES ASSOCIATES, INC.
STATEMENT OF CASH FLOWS
FOR THE YEARS ENDED SEPTEMBER 30. 2000 AND 1999
2000 1999
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash received from public support and revenue $ 2,105,293 $ 1,657,881
Cash paid for program services, employees and suppliers (1,731,280) (1,658,732)
Cash paid for interest (540) (1,483)
Net cash provided by (used in) operating activities $ 373,473 $ (2,334)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment $ (368,122) $ (4,932)
CASH FLOWS FROM FINANCING ACTIVITIES:
Principal payments on installment loans and capital leases $ (6,592) $ (8,935)
NET CHANGE IN CASH AND CASH EQUIVALENTS $ (1,241) $ (16,201)
CASH AND CASH EQUIVALENTS, beginning of year 103,912 120,113
CASH AND CASH EQUIVALENTS, end of year $ 102,671 $ 103,912
The accompanying notes are an integral part of this statement.
EXHIBIT 3
Page2of2
SENIOR SERVICES ASSOCIATES, INC.
STATEMENT OF CASH FLOWS
FOR THE YEARS ENDED SEPTEMBER 30, 2000 AND 1999
2000 1999
RECONCILIATION OF CHANGE IN NET ASSETS
TO NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES:
Change in net assets $ (6,253) $ 288,796
Adjustments to reconcile change in net assets
to net cash provided (used):
Depreciation $ 52,973 $ 44,567
Donated assets included in support - (45,000)
Change in assets and liabilities:
(Increase) decrease in receivables 240,194 (296,588)
(Increase) in inventory (16,266) (14,822)
Decrease in prepaids 2,207 13,528
Increase (decrease) in accounts payable 103,445 (738)
Increase (decrease) in accrued expenses (2,827) 7,923
Net adjustments $ 379,726 $ (291,130)
Net cash provided by (used in) operating activities $ 373,473 $ (2,334)
The accompanying notes are an integral part of this statement.
EXHIBIT 4
Paye 1 of 4
.I, •: S. . 8 •
$TATFMFNT OF Ft JNfTIONAI,FXPFNSF S
1: 1• •. 01 1 J1 u• , a Mat
Case Information Emergency Adult Neighbor to Elder
Transportation Management and Referral Outreach Ombudsman Multi-Purpose Money Day Care Neighbor Abuse
Salaries S 54,513 $ 485,433 S 148,269 S 18,230 S 48,759 S 43,979 S - S 74,692 S 32,803 S 136,922
Payroll taxes 4,086 35,867 10,905 1,324 3,644 2,402 - 5,51 I 2,480 10,147
Employee benefits 3,746 27,417 8,083 1,131 1,264 (333) - 2,957 1,401 8,249
Training 334 4,371 987 176 750 232 - 488 228 1,703
Vehicle insurance 8,042 - - • - - . - -
Building insurance 614 3,018 1,031 210 241 542 - 865 141 675
Other insurance 228 1,292 471 55 102 86 - 206 103 379
Travel 11,103 13,899 3,387 773 1,916 400 499 788 6,165
Supplies 1,423 6,961 3,064 443 573 6,370 - 3,049 972 1,838
Maintenance and repairs 14,638 2,347 874 303 257 1,217 - 2,777 24 542
Occupancy 11,045 12,873 11,577 2,412 1,958 3,473 - 1,828 107 4,000
Telephone 4,709 17,503 6,084 910 1,485 714 1,530 695 6,767
Printing and duplication 350 3,466 1,107 171 295 99 - 296 251 808
Dues and subscriptions 355 1,919 799 128 159 80 - 360 62 458
Advertising 440 3,144 1,120 159 235 139 • 378 139 839
Newsletter - - 16,234 - - 1,448 • . . -
Postage 1,128 5,681 2,343 354 456 472 • 568 234 1,664
Professional smites 450 2,546 931 109 202 172 - 404 202 3,927
Contractual services 2,704 . 16,595 5,541 994 1,031 792 - 2,938 792 4,839
Registration and license - - - - - - - - -
In-kind-Occupancy - 12,901 3,710 293 808 - • - 4,498
-Personnel 10,028 . 34,513 20,546 1,881 11,744 2,103 - 5,195 - 10,278
Small fixtures - 402 483 266 34 445 - 1,024 - 108
Interest - 298 95 9 24 - - - - 73
Miscellaneous 490 3,119 1,061 170 213 459 - 475 415 880
Volunteer expenses - - - - - - - 250 -
Fashion show expenses - - - • - - - - - -
Title 111.0 - - - - - - - - - -
Title 111-0(0) - - • - - - - - - -
Title 111•F - - - - - - - - -
Block grant - 4,137 - - - - - - -
Client services 19 3,622 9 1 1,140 - 3,355 - - 3,286
Activity trips 750 - - - - 49,284 • 165 - -
Client emergencies - - - - - - 250 - - -
Resale shop - - - - - - - - - -
Other expenses - 675 - - 1,575 - 6,600 - -
Total before depreciation S 131,195 5 703,999 S 248,711 S 30,502 S 77,290 S 116,150 S 3,605 S 112,805 S 42,087 S 209,045
Depreciation 4,106 22,910 8,609 927 1,855 1,456 - 3,708 1,854 6,886
Total functional expenses S 135,301 $ 726,909 $ 257,320 S 31,429 $ 79,145 S 117,606 S 3,605 $ _ 116,513 S 43,941 S 215,931
The accompanying notes are an integral part of this statement_
1 7
FXHIBIT 4
Paye 2 of 4
SENIOR SERVICES ASSOCIATES INC
STATEMENT OF FI INCIIONAI EXPENSES
FOR THE YEAR ENDED SEPTEMBFR30.200Q
Home Health Volunteer Senior Resale 2000
and Repair Port Title 111-B(E) Title Ill-F Services Companion RS.V.P. Shop Fundraising Total
Salaries S 33 S 8,422 S - S • S 4,276 S 10,358 S 53,905 S 32,306 S - S 1,152,900
Payroll taxes 3 687 - - 323 765 4,052 2,227 - 84,423
Employee benefits - 370 • 31 374 2,061 3,942 - 60,693
Training - 511 - - - 67 1,901 - - 11,748
Vehicle insurance - - - - - - 2,102 - 10,144
Building insurance - - - - 52 203 314 -
7,906
Other insurance - - - - 39 187 - 3,148
Travel - 234 93 484 2,044 1,976 - 43,761
Supplies - 109 - - 4 499 782 61 - 26,148
Maintenance and repairs - - - - - 10 48 1,76724,804
Occupancy 482 173 24,445 74,373
Telephone - _ 490 2,323 1,663 - 44,873
Printing and duplication - • - - - 45 554 - 109 7,551
Dues and subscriptions - 70 - - - 47 280 612 5,329
Advertising - 1,412 - 135 550 650 - 9,340
Newsletter - 15,362 - - 1,761 - - 34,803
Postage 251 1,343 - 616 15,110
Professional services - - - - - 78 373 - - 9,394
Contractual services - - - - - 395 2,148 - 38,769
Registration and license - _ - - -
in-kind-Occupancy - - - - - - - 22,210
-Personnel - 2,598 - - - - - 98,886
Small fixtures - - 2,171 - 34 1,101 - 6,068
Interest - 12 - - 29 - - 540
Miscellaneous - - - - - 88 403 - 7,773
Volunteer expenses - 500 • 18,618 - 26,142 45,510
Fashion show expenses - - - - 6,175 6,175
Title III-D 5,221 - - - - - 112 - - 5,333
Title III-B(E) - - 1,582 - - - - - 1,582
Title 111-F -
-
-
- -
Blockgrant - - •_ _ - - 4,137
Client services - - - - 7 - - - 11,439
Activity trips - - - - • - - - 50,199
Client emergencies - - - - - - 250
Resale shop - - - - 5,304 5,304
Other expenses - - - - - - - - - 8,850
Total before depreciation S 5,257 S 14,913 S 3,765 S 15,362 S 4,727 S 14,729 S 94,922 S 77,369 S 33,042 S 1,939,475
Depreciation - - - 662 - - - 52,973
Total functional expenses S 5,257 S 14,913 S 3,765 $ 15,362 S 4,727 S 15,391 S 94,922 .1_____2_7_,L52_ S _ 33,042 S I,992,448
The accompanying notes are an integral part of this statement.
•
EXHIBIT q
?Ale 3of4
SENIOR SERVICES ASSOCIATES.INC
STATEMENT OF INCTIONA- XP.NS S
fOR THE YEAR ENDED SEPTEMBER 30.1999
Cue Information Emergency Adult Neighbor to Elder
Transportation Management and Referral Outreach Ombudsman Multi-Purpose Money Day Care Neighbor Abuse
Salaries S 44,543 S 443,045 S 129,032 S 31,92.5 S 29,201 S 37,840 S 1 63,413 S 23.146 S 157,668
Payroll taxes 3.347 32,734 10,366 2.463 2,876 2,454 - 4.693 1,680 11,607
Employee benefits 2,711 27,618 5,534 3,616 765 854 •
3,755 732 13.947
Training 42 2.781 394 187 687 440 •
1.006 591 1,147
Vehicle insurance 3.386 2,278 1,319 681 122 451 • 363 429
Building insurance 1.022 1,226 381 157 Ill 492 - 471 3 231
Other insurance 1,291 1,628 454 233 69 89 •
208 73 362
Travel 3,090 13,264 3,431 . 1,819 1,166 835 - 363 536 6.742
Supplies 887 9,477 2.505 1,122 2.569 4,300 - 1,943 723 2.548
Maintenance and repairs 15.115 2,428 730 364 226 902 •
1,973 10 584
Occupancy 4,807 11,449 5,757 2,390 817 3,212 - 2,356 33 2.385
Telephone 2,945 13,112 3,823 1,899 593 532 - 1,571 383 4.568
Printing and duplication 1,364 4,439 1,395 539 257 110 •
169 703 780
Dues and subscriptions 92 1,117 233 110 59 42 •
297 49 264
Advertising 345 2,948 1,034 354 102 85 •
160 49 856
Newsletter 700 - 12,093 - - 1,377 - •
-
Postage 986 6,154 2,116 882 266 297 - 421 247 1,827
Professional services 437 2,707 925 403 351 169 •
454 134 975
Contractual services 1,495 10,290 3,180 1,381 374 711 - 1,351 597 3,572
Registration and license 2 13 4 2 1 7 - 7 - 3
In-kind-Occupancy 1.089 7.220 4,124 1.139 400 144 - . - 2.952
•Personnel 13.794 35,190 29,956 4,854 22,420 - -
Small fixtures 730 106 - 436 1,541 - 464
Interest 33 748 230 64 24 13 - 35 II 220
Miscellaneous 233 1,967 605 2.53 71 89 •
251 83 573
Volunteer expenses 6 36 12 5 1 2 •
6 2 13
Fashion show expenses • • - - .
Title III-D - - - - 396 - -
Title III•B(E) - - - - - - -
Title Ill•F - - - • - -
Block grant - 3,423 - - - •
-
Client services 7,683 - - 533 - - 5.289
Activity trips 660 - - - 55,563 - 100
Client emergencies - - - - 5,015 - • -
Resale shop - - - -
Other expenses - •
- - 700 - -
Total before depreciation S 105,152 S 645,083 S 219.673 S 57,278 S 65,602 S 112.106 S 5.015 5 85.366 S 29,785 S 220.006
Depreciation 3,120 19,052 6,462 2,786 780 1,114 - 3,120 1,003 6.574
Total functional expenses S 108,272 S 664,135 S 226,135 S 60,064 S 66,382 S 113,220 S 5,015 1 88,486 1 30,788 S 226 580
The accompanying notes are an integral part of this statement.
FXHIBIT{
Pave 4 of 4
SENIOR SERVICES ASSOCIATES.INC
STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED SEPTEMBER 30.1999
Home Health Shared Senior Resale 1999
and Repair Port Title III-B(E) Title III-F Housing Companion R.S.V.P. Shop — Fundraising Total
Salaries S 259 S 4,487 S • S S - S 9.867 S 48,901 S 30,995 S - S 1.054.322
Payroll taxes 20 32.5 - - - 712 3,515 2,267 - 79.059
Employee benefits 1 654 - 1,293 2,581 1.305 • 65,366
Training - 404 • - - 23 245 - - 7,947
Vehicle insurance - - - • - 2,362 - 11.391
Building insurance - - • - - 21 91 239 - 4,445
Other insurance - - • - 33 765 110 • 5.315
Travel • 178 - • - 409 1,224 1,298 - 34,355
Supplies - 62 - - 906 1,405 20 30 28.497
Maintenance and repairs - - 7 26 3,755 • 26,120
Occupancy - - - - - 447 87 21,901 - 53.641
Telephone - 256 939 L210 - 31,831
Printing and duplication - 717 • - • 54 492 - 520 11.539
Dues and subscriptions 40 - 96 208 690 - 3,317
Advertising - - 198 820 676 • 7.627
Newsletter - 15.552 - • 1,513 - - 31.235
Postage - 30 - 210 993 • 555 15.004
Professional services - - • - - 84 336 - - 6.975
Contractual services - - 338 1,192 - • 24.481
Registration and license - - - - - - - 39
In-kind-Occupancy - - - 164 - - 17,232
-Personnel - . - - - - - - 106,214
Small fixtures - 65 - - - 142 134 - - 3.618
Interest - - • - - 60 25 • - 1,483
Miscellaneous • - - 78 257 - 4.460
Volunteer expenses - - 1 11,955 • 15.453 27.492
Fashion show expenses - - - - - 5.569 5.569
Title 111-D 11.138 - • - - - 11.534
Title III-B(E) - 14,152 - - - 14.152
Title III-F - - - - - '
Block grant - - - - - 3.425
Client services - - - - - 1.088 - • 14.593
Activity trips - - - - - - - - - 56,323 •
Client emergencies - - - - . 5.015
Resale shop 4.056 - 4,056
Other expenses - - - - • —_----- --- 8,975 9,675
Total before depreciation S 11,458 S 6,942 S 14,152 S 15,552 $ - S 15,399 S 78,792 S 70.884 S 31.102 S 1,789,347
Depreciation - - - 556 • ------------ –__— --- 44,567
Total functional expenses 5 11,458 S 6,942 S 14,152 S 15,352 $ - S 15,935 S 78,792 S _ 70,884 S 31,102 S 1833 914
The accompanying notes are an integral part of this statement.
SENIOR SERVICES ASSOCIATES, INC.
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2000 AND 1999
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
Senior Services Associates, Inc. (the Organization) is an Illinois nonprofit corporation.
The Organization is dedicated to sustaining and improving the quality of life for mature adults
throughout Kane, Kendall, and McHenry Counties by providing access to the social services
they need. The Organization is dedicated to preserving independence, promoting mental and
physical well being, and protecting the rights and dignity of mature adults.
The following is a brief summary of the accounting policies adopted by the
Organization:
Accounting method -
The records of the Organization are maintained and the financial statements have been
�` prepared on the accrual basis of accounting.
Property and equipment -
Property and equipment is recorded at cost or, if donated, at fair market value on the
date donated. The Organization generally capitalizes additions of $1,000 or more.
Depreciation is computed under the straight-line method over the estimated useful lives of the
assets as follows:
Asset Type Life
Buildings 15 - 25 Years
Furniture, fixtures and equipment 5 - 10 Years
Vehicles 5 - 10 Years
Building improvements 10 - 25 Years
Allocation of expenses -
Expenses are allocated to the various programs either directly as incurred and
applicable or by a percentage of staff time spent within each program area. All management
and general expenses are allocated to program service expenses rather than being accounted
for separately.
elk
I - 2 -
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued)
Inventory -
All items in inventory have been donated to the Organization and have been valued at
market.
Credit risk -
Financial instruments which potentially subject the Organization to concentrations of
credit risk consist principally of cash. The Organization places its cash and deposits with high
credit quality financial institutions; however, deposits exceed the federally insured limits.
Cash and cash equivalents -
For purposes of the statement of cash flows, the Organization considers all highly
liquid instruments with a maturity of three months or less to be cash equivalents.
Restricted resources -
The Organization reports gifts of cash and other assets as restricted support if they are
received with donor stipulations that limit the use of the donated assets. When a donor
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.
The Organization reports gifts of land, buildings, and equipment as unrestricted support
unless explicit donor stipulations specify how the donated assets must be used. Gifts of long-
lived assets with explicit restrictions that specify how the assets are to be used and gifts of cash
or other assets that must be used to acquire long-lived assets are reported as restricted support.
Absent explicit donor stipulations about how long those long-lived assets must be maintained,
the Organization reports expirations of donor restrictions when the donated or acquired long-
lived assets are placed in service.
Estimates -
The Organization prepares its financial statements according to generally accepted
accounting principles which require the use of estimates.
Bad debts -
The Company utilizes the direct write-off method for bad debts. Significant losses are
not anticipated from the present receivable balance.
- 3 -
(2) LINE OF CREDIT:
At September 30, 2000 and 1999, the Organization has available a $80,000 line-of-
credit maturing in February, 2001. Interest is at prime anc, the line is unsecured. There was
no outstanding balance on the line-of-credit at September 30, 2000 and 1999.
(3) NOTE PAYABLE:
The note payable as of September 30, 2000 and 1999 consists of the following:
2000 1999
Payable to a bank in monthly installments of
$593, principal and interest, bearing interest at
7.5%, due July, 2004 and secured by property. $ 2,971 $ 9,563
Less - Current portion 2,971 (6,593)
Long-term debt $ - $ 2,970
(4) CAPITAL LEASE:
The Organization leases certain office equipment under capital lease obligations.
Obligations under capital leases have been recorded in the accompanying financial statements
at the present value of future minimum payments, discounted at an interest rate of 12.6%.
The capitalized cost, accumulated depreciation, and depreciation expense relating to this
equipment at September 30 is as follows:
2000 1999
Capitalized cost $ 7,500 $ 7,500
Accumulated deprecation (6,000) (4,500)
$ 1,500 $ 3,000
Depreciation expense $ 1,500 $ 1,500
(5) TAX-EXEMPT STATUS:
The Organization has been determined by the Internal Revenue Service to be exempt
from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly,
no provision for income tax has been established.
- 4 -
(6) BUILDING AGREEMENT:
During 1981 and 1982, the City of Elgin received 'ederal funds through a Housing and
Community Development Block Grant to purchase and rehabilitate a senior center. The
Organization entered into an agreement with the City to operate the senior center. The
agreement contains restrictive covenants which the Organi,ation must comply with. If it does
not comply with the covenants, then ownership of the se for center reverts back to the City.
These covenants are primarily: 1) the facility must be properly used, 2) the building may not
be leased without prior approval, and 3) adequate insura ce must be carried. All restrictive
covenants have been met for the years ended September 31, 2000 and 1999. -
(7) COMMITMENTS:
In the year ended September 30, 1994, the Organi.ation entered into an agreement with
McHenry Township and paid $50,000 for the use of offi, e space commencing January, 1995
through the year ended September 30, 2005. If McH:my Township terminates the lease
agreement within ten years, the Organization will rece ve a refund prorated for the years
actually occupied. The $50,000 is reflected as prepaid rent on the financial statements and
will be amortized over ten years beginning in the yea! ended September 30, 1995. Rent
expense of $5,000 was recognized on this lease in the ears ended September 30, 2000 and
1999.
The Organization is also leasing additional offic: space on a month to month basis.
Rent expense for the years.ended September 30, 2000 .rid 1999 was $23,200 and $7,800,
respectively. Utilities included in lease payment were $.,400 and $3,600 for the years ended
September 30, 2000 and 1999, respectively.
The organization also leases other office space on a month to month basis. Rent
expense for the years ended September 30, 2000 and 199'! was $12,000.
(8) IN-KIND CONTRIBUTIONS AND EXPENSES:
Certain contributed services and expenses hav- been recorded, based upon their
estimated fair market value, on the date of contribution a follows:
2000 1999
In-kind contributions $ 121,096 $ 123,447
In-kind expenses:
Personal services $ 98,886 $ 106,215
Lease/rent 22,210 17,232
Total in-kind expenses $ 121,096 $ 123,447
Dugan&Lopalka
Certified Public Accountants &Co sultants
A Professional Corporation
104 East Roosevelt Road
Wheaton, Illinois 60187
(630) 665-4440
Fax (630)665-5030
http://www.tdip.com
Michael J. Dugan e-mail: info@tdip.com Geneva office:
Gerald L. Lopatka 115 Campbell Street
Mark F. Schultz Geneva, Illinois 60134
Gwendolyn S. Henry (630)232-4565
Peter J. Zich
Leo M. Misdom INDEPENDENT AUDITOR'S REPORT
ON COMPLIANCE AND ON INTERNAL CON ROL OVER FINANCIAL
REPORTING BASED ON AN AUDIT OF FIN• NCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERN ENT AUDITING STANDARDS
To the Board of Directors of
Senior Services Associates, Inc.:
We have audited the financial statements of Senio Services Associates, Inc. as of and
for the year ended September 30, 2000, and have issued our report thereon dated
November 22, 2000. We conducted our audit in accord.nce with generally accepted auditing
standards applicable to financial audits contained in Gov:rnmental Auditing Standards, issued
by the Comptroller General of the United States.
Compliance - As part of obtaining reasonable ass rance about whether Senior Services
Associates, Inc.'s financial statements are free of materia misstatement, we performed tests of
its compliance with certain provisions of laws, egulations, contracts and grants,
noncompliance with which could have a direct and m.terial 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 o f noncompliance that are required to
be reported under Government Auditing Standards.
Internal Control Over Financial Reporting - In p aiming and performing our audit, we
considered Senior Services Associates, Inc.'s internal co trol over financial reporting in order
to determine our auditing procedures for the purpose of :xpressing our opinion on the financial
statements and not to provide assurance on the internal ontrol over financial reporting. Our
consideration of the internal control over financial repo ing would not necessarily disclose all
matters in the internal control over financial reporting at might be material weaknesses. A
material weakness is a condition in which the design or operation of one or more of the
internal control components does not reduce to a relatively low level the risk that
misstatements in amounts that would be material in rel:tion to the financial statements being
audited may occur and not be detected within a timel, period by employees in the normal
course of performing their assigned functions. We noted no matters involving the internal
control over financial reporting and its operation that w: consider to be material weaknesses.
AFFILIATE
I N PAC
I NIEINATIONAI NETWOtK 0
PlO1 E SSIONAI ACCOUNTANT.
Independent Auditor's Report
on Compliance and on Internal Control Over Financial
Reporting Based on an Audit of Financial Statements
Performed in Accordance With Government Auditing Sta cards
Page two
This report is intended solely for the information of management, federal awarding
agencies and pass-through entities. However, this report ,s a matter of public record and its
distribution is not limited.
DUGAI & LOPATKA
Wheaton, Illinois
November 22, 2000
Dugan&Lopa ka
(6' Certified Public Accountants &Co sultants
A Professional Corporatio
104 East Roosevelt Road
Wheaton, Illinois 60187
(630) 665-4440
Fax (630)665-5030
http://www.tdip.com
Michael J. Dugan e-mail: info@tdip.com Geneva office:
Gerald L. Lopatka 115 Campbell Street
Mark F. Schultz Geneva, Illinois 60134
Gwendolyn S. Henry (630) 232-4565
Peter J. Zich
Leo M. Misdom INDEPENDENT AUDITOR'S REPORT
ON COMPLIANCE WITH REQUIREMENTS APPI ICABLE TO EACH MAJOR
PROGRAM AND INTERNAL CONTROL 0 ER COMPLIANCE IN
ACCORDANCE WITH OMB CIRI ULAR A-133
To the Board of Directors of
Senior Services Associates, Inc.
Compliance - We have audited the compliance of senior Services Associates, Inc. with
the types of compliance requirements described in the U... Office of Management and Budget
(OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal
programs for the year ended September 30, 2000. Seni.r Services Associates, Inc.'s major
federal programs are identified in the summary o; auditor's results section of the
accompanying schedule of findings and questioned costs Compliance with the requirements
of laws, regulations, contracts and grants applicable to :ach of its major federal programs is
the responsibility of Senior Services Associates, Inc.'s anagement. Our responsibility is to
express an opinion on Senior Services Associates, Inc.'s .ompliance based on our audit.
We conducted our audit of compliance in accord. ce with generally accepted auditing
standards; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the Unired 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 o' compliance requirements referred to
above that could have a direct and material effect on a c ajor federal program occurred. An
audit includes examining, on a test basis, evidence abo t Senior Services Associates, Inc.'s
compliance with those requirements and performing sucl 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 determin:tion on Senior Services Associates,
Inc.'s compliance with those requirements.
In our opinion, Senior Services Associates, Inc. complied, in all material respects, with
the requirements referred to above that are applicable to .ch of its major federal programs for
rilb* the year ended September 30, 2000. The results of cur auditing procedures disclosed no
instances of noncompliance with those requirements at are required to be reported in
accordance with OMB Circular A-133.
AffU LATE
IN PACT
IN 1IINAfIONAI NETWOIK Of
VIOfE111ONAL ACCOUNTANTS
Independent Auditor's Report
on Compliance with Requirements Applicable to Each M.jor
Program and Internal Control Over Compliance in
Accordance with OMB Circular A-133
Page two
Internal Control Over Compliance - The manag-1 ent of Senior Services Associates,
Inc. is responsible for establishing and maintaining effective internal control over compliance
with requirements of laws, regulations, contracts and gra is applicable to federal programs. In
planning and performing our audit, we considered Senio Services Associates, Inc.'s internal
control over compliance with requirements that could h.ve a direct and material effect on a
major federal program in order to determine our aud. ing procedures for the purpose of
expressing our opinion on compliance and to test a i d report on internal control over
compliance in accordance with OMB Circular A-133.
Our consideration of the internal control over compliance would not necessarily
disclose all matters in the internal control that might .e material weaknesses. A material
weakness is a condition in which the design or operation .f one or more of the internal control
components does not reduce to a relatively low leve the risk that noncompliance with
applicable requirements of laws, regulations, contracts .nd grants that would be material in
relation to a major federal program being audited may occur and not be detected within a
timely period by employees in the normal course of pe .rming their assigned functions. We
noted no matters involving the internal control over compliance and its operation that we
consider to be material weaknesses.
This report is intended solely for the information and use of management, federal
awarding agencies and passthrough entities. However, is report is a matter of public record
and its distribution is not limited.
DUG N & LOPATKA
Wheaton, Illinois
November 22, 2000
EXHIBIT 5
SENIOR SERVICES ASSOCIATES, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Federal Total
CFDA Program
Program Title Pass Through Agencies Number Expenditures
MAJOR PROGRAMS
1. Department of Health and Human Services
a. Special Programs for the Aging Title III,
Part B - Grants for Supportive Services
and Senior Centers Northeastern Illinois Area Agency on Aging 93.633 $ 369,343
OTHER FEDERAL ASSISTANCE
1. Department of Health and Human Services
a. Special Programs for the Aging Title III,
Part B (E) - Prevention of Abuse, Neglect,
and Exploitation of Older Individuals Northeastern Illinois Area Agency on Aging 93.552 128,614
2. ACTION
a. Retired Senior Volunteer
Program - Title II - Part A 94.002 44,752
TOTAL $ 542,709
•
EXHIBIT 6
SENIOR SERVICES ASSOCIATES, INC.
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Note A - Basis of Presentation
The accompanying schedule of expenditures of federal awards includes the federal
grant activity of Senior Services Associates, Inc. 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 c.iffer from amounts presented in, or
used in the preparation of, the basic financial statements.
r
EXHIBIT 7
SENIOR SERVICES ASSOCIATES, INC.
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Summary of Audit Results -
1. The auditor's report expresses an unqualified opinion on the financial statements
of Senior Services Associates, Inc.
2. There were no reportable conditions disclosed during the audit of the financial
statements.
3. No instances of noncompliance material to the financial statements of Senior
Services Associates, Inc. were disclosed during the audit.
4. There were no reportable conditions disclosed during the audit of the major
federal award programs.
5. The auditor's report on compliance for the major federal award programs for
Senior Services Associates, Inc. expresses an unqualified opinion on all major
federal programs.
6. Audit findings relative to the major federal award programs for Senior Services
Associates, Inc. are reported in this Schedule.
7. The programs tested as major programs included:
Title III, Part B 93.633
8. The threshold for distinguishing Types A and B programs was $300,000.
9. Senior Services Associates, Inc. was determined to be a low-risk auditee.
Reportable Conditions -
None:
There were no reportable conditions.
rb'
EXHIBIT 8
SENIOR SERVICES ASSOCIATES, INC.
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED SEPTEMBER 30, 2000
Summary of Prior Audit Findings -
There were no prior audit findings reported.
'''''.1111) .1 '''")
Schedule 1
Page I of 7
. •; t. . , .
.C HFDI ILF OF NMI IC SUPPORT AND RFVFM IF
FOR TILE YEAR ENDFD SFPTEMBEY 30 2QQQ
)CANE COUNTY
Case Information Emergency Adult Neighbor to Elder
Transportation Management and Referral Outreach Ombudsman Multi-Purpose Money Day Care Neighbor Abuse
PUBLIC SUPPORT:
Northeastern IL Area on Aging S 11,360 S 83,000 S 86,449 S 6,250 S 28,476 S • S 3,355 S (1.286) S - S 97,08I
IL Department on Aging 252,256 - - 1,800 - - - -
Grants 5,000 7,250 - - 14,000 - - 20,000 -
United Way 5,004 52,725 8,878 2,352 6,080 12,439 - 15,430 - 11,580
Counties,Townships,and Cities 9,300 5,450 7,500 - - - - 10,750 2,000
Foundations - - 4,842 - - - -
Donations 7,628 329 - 100 16,647 - 3,310 6,939 -
In-kind contributions 4,912 30,465 15,173 673 10,774 1,299 - 5,195 - 9,981
Miscellaneous - 6,640 - - - - -
Total public support S 43,204 S 438,115 S 118,000 S 9,275 S 47,230 5 49,227 S 3,355 S 22,649 S 37,689 S 120,642
REVENUE:
Transportation S 4,272 S - S - S - S - S . - S - S - S - S -
Activities - - 45,862 - - - -
Trip contmissions - - - - - 6 - - - -
Membership dues - - - - 8,956 • - - -
Fundraising 10,196 - - - • - - 2,068 - 1,186
Project income - 6,401 4,174 100 220 • - 88,088 169 -
Newsletter - 4,065 - - - - - - -
Resale shop - 338 • - - - • 4,229 -
Miscellaneous - 60 - 2805 - - -
Total public support and revenue S 57,672 S 444,914 $ 126,239 S 9,375 S 47,450 S 106,856 S 3,355 S 112,805 S 42,087 S 121,828
Al ..'") 'I
Srhedule 1
Pays 2 of 7
. •: •. . •
• • ' I: I"•: ..I• : • .11
FOR THE YEAB_ENDED SEPTEMBER 30.2QOQ
KANECo r'
Horne Health Volunteer Senior Resale
and Repair Port Title 111-8(E) Title III-F Services Companion R.S.V.P. Shop Fundraising Total
PUBLIC SUPPORT:
Northeastern IL Arca on Aging S 4,015 S 11,661 S S 8,746 S S - S I - S - S 339,107
IL Department on Aging - - - - - - - 254,056
Grants - - - - - - - 46,250
United Way - - - - - 114,488
Counties,Townships,and Cities - - - - - - - 35,000
Foundations - - - - - - 4,842
Donations - - - - - - - 34,953
In-kind contributions 2,598 • - - - - - - 81,070
Miscellaneous - - 11 - - - • - - 6,651
Total public support S 4,015 S 14,259 S II S 8,746 S - S - S - S • S - S 916,417
REVENUE:
Transportation S - S - S - S S - S - S S S - S 4,272
Activities - - - - - 45,862
Trip commissions - - - - - - - 6
Membership dues - - - - - - - - - 8,956 ,
Fundraising - - - - - - - - 16,894 30,344
Project income - - - - - - - - 99,152
Newsletter - - - - - - - - - 4,065
Resale shop - - - - - - - - - 4,567
Miscellaneous - - - - - - - - - 2,865
Total revenue S - S - S - S S - S - S - S - S 16,894 5 200,089
Total public support and revenue S 4,015 S 14,259 S 11 S 8,746 S S - S - S 16,894 S 1,1 16,506
11
Sch_cdule 2
Page 1 of 7
SENIOR SERVICES ASSOCIATES INC,
SCHEDULE.OF FIINCTIONAl EXPENSES
FOR THE YEARFNDED SEPTEMBER 30.2000
)CANE COUNTY
Case Information Emergency Adult Neighbor To Elder
Transportation Management and Referral Outreach Ombudsman Multi-Purpose Money Day Care Neighbor• Abuse
Salaries $ 25,510 S 312,741 S 77,987 S 3,724 S 29,677 S 16,048 S S 74,692 S 32,803 S 77,886
Payroll taxes 1,913 23,085 5,711 272 2,240 775 • 5,511 2,480 5,799
Employee benefits 1,652 17,546 5,166 470 599 (2,504) - 2,957 1,401 4,898
Training 144 2,699 477 90 125 131 - 488 228 1,180
Vehicle insurance 3,222 - - - - - _ _
Building insurance 169 1,477 416 105 105 458 - 865 141 419
Other insurance 95 785 214 16 47 63 206 103 246
Travel 6,471 6,122 1,349 114 1,053 116 - 499 788 3,114
Supplies 337 3,911 1,358 161 234 4,250 - 3,049 972 1,039
Maintenance and repairs 8,940 1,522 444 219 132 1,009 - 2,777 24 386
Occupancy 280 2,565 761 376 229 1,678 - 1,828 107 620
Telephone 1,408 10,232 2,567 288 681 407 - 1,530 695 4,209
Printing and duplication 87 1,931 469 61 167 56 - 296 251 526
Dues and subscriptions 70 1,016 378 53 89 48 - 360 62 271
Advertising 130 1,297 372 47 78 87 - 378 139 410
Newsletter - - 7,486 - - 1,448 - - .
Postage 224 2,826 746 84 168 233 - 568 234 898
Professional services 186 1,537 419 31 343 124 - 404 202 3,202
Contractual services 935 _I 1,126 2,798 499 599 581 2,938 792 3,497
Registration and license - - - - - - -
In-kind-Occupancy - 11,200 3,168 240 672 - - - - 3,920
-Personnel 4,912 19,265 12,005 433 10,102 1,299 - 5,195 - 6,061
Small fixtures - 8 262 251 2 414 - 1,024 - It
Interest - - - - - - -
Misceltaneous 217 1,851 482 70 108 470 - 475 415 582
Volunteer expenses - - - • - - 250 -
Fashion show expenses - • - - - - - -
Title III-D - - - - . . -
Title 111-8(E) - - - - - - - _
Title 111-F - - • - - - - _
Block grant - 4,137 - - - -
Client services 19 2,344 - • - 3,355 - - 2,654
Activity trips 750 - - - - 48,848 - 165 - ,
Client emergencies - • - - - - _ _
Resale shop - - - - - -
Other expenses - - • - - 400 - 6,600 • -
Total before depreciation S 57,671 S 441,223 $ 125,035 S 7,604 S 47,450 S 76,439 S 3,355 S 112,805 S 42,087 S 121,828
Depreciation 1,722 13,905 3,841 265 795 1,059 • 3,708 1,854 4,370
Total functional expenses S 59,393 S 455,128 $ 128,876 S 7,869 5 48,245 $ 77,498 S 3,355 S 116,513 S 43,941 $ 126,198
Change in net assets $ (1,7211 S (10,214) 1,......_1225321 5 1,506 5 (7951 5 29,358 $ S (3,708) S (1,854) S (4,370)
•
SrhrAuU 7
page 2 of 7
CFNIOR SFR VICFS ASSC)CIATFS INC
scagnill.F OF FIINC TIONAL FXPFNSFS
•: •. • .1 .I• • 41 ki t , r 1,1d
)CANE COUNTY
Home Health Volunteer Senior Resale
and Repair Port Title I11-13(E) Title Ill-F Services Companion R.S.V.P. Shop Fundraising Total
Salaries S 33 S 8,422 S - S - S S - S - S - S - S 659,523
Payroll taxes 3 687 - - - - - 48,476
Employee benefits • 370 - - • - 32,555
Training 511 - - - - - • 6,073
Vehicle insurance - - - - - - - 3,222
Building insurance - - - • - - - - 4,155
Other insurance - • - • - - - - -
1,775
Travel - 234 - - - • - - 19,860
Supplies - 109 - - - - - • 15,420
Maintenance and repairs - - • - - - - - - 15,453
Occupancy - - - - - - - - 8,444
Telephone - - - • - - - - - 22,017
Printing and duplication - - - - - - 3,844
Dues and subscriptions - 70 - - - - 2,417
Advertising - 1,412 - - - • - - - 4,350
Newsletter - - - 8,746 - - - 17,680
Postage - - - - - - - 304 6,285
Professional services - - - - - - - - - 6,448
Contractual services - - - - - - - - 23,765
Registration and license - - - - • - -
In-kind-Occupancy - - - - - - - - 19,200
-Personnel - 2,598 - - - - 61,870
Small fixtures - 540 • - - - • 2,512
Interest - - 12 - - - - - - 12
Mi..•_I_.nco -. - - - - 4,670
Volunteer expenses - 500 - - - - - - 16,590 17,340
Fashion show expenses - - - - - - - - -
Title III-D 3,288 - - - - - - - - 3,288
Title 111-13(E) - 1,582 - - - - - - 1,582
Title 111-F - - - - - - - - -
Block grant - - • - - - - • 4,137
Client services - - - - - - - 8,372
Activity trips - - - - - - - • - 49,763
Client emergencies - - - _ - - - -
Resale shop - - - • - - - -
Other expenses - - - - - - - • 7,000
Total before depreciation S 3,324 S 14,913 S 2,134 S 8,746 S - S - S - S - S 16,894 S 1,081,508
Depreciation - - - - - - 31,519
Total functional expenses S 3,324 S 14,913 S 2,134 5 8,746 S S - S - S - S 16,894 S 1,113,027
Change in net assets S 691 S (654) S (2,123) 5 S f - S S S - S 3,479
, Schedule 3
Page 1 of?
• •: • . O. . I
SCHEDI II S.OF I:4MM:SUPPORT AND REVENUE
FOR THE YEAR ENDED SFPTFMBFR 30.2004
KENDAL L COUNTY
Case Information Emergency Adult Neighbor to Elder
Transportation Management and Referral Outreach Ombudsman Multi-Purpose Money Day Care Neighbor Abuse
PUBLIC SUPPORT:
Northeastern IL Arca on Aging S 13,047 S 9,000 S 33,353 S 6,000 S 7,837 S - S S S - S 9,149
IL Department on Aging - 20,204 - - - - -
Grants - - - - - - - - -
United Way 4,700 1,000 1,500 4,000 - - • - 2,313
Counties,Townships,and Cities 17,642 5,147 13,807 2,796 542 12,316 - - - 2,336
Foundations - • - - - - - -
Donations 500 - • 167 - 10,308 - - - -
In-kind contributions 5,116 1,974 4,312 1,037 585 804 - - - 987
Miscellaneous - - - - - - - .
Total public support S 41,005 S 37,325 S 52,972 S 14,000 S 8,964 S 23,428 S S - S - S 14,785
REVENUE:
Transportation S - S - S - S - S S - S • S - S - S -
Activities - - - - - 616 - - -
Trip commissions - - - - 1,982 - -
Membership dues - - - - - 1,634 - - - -
Fundraising 7,858 - - - - - - - -
Project income 11,674 (812) 406 50 - - - - - -
Newsletter 4,520 950 418 - - - -
Resale shop 9,052 - - • - - - - -
Miscellaneous - - - - - 578 - - -
r
Total public support and revenue S 74,109 S 36,513 S 54,328 S 14,468 .L.____§2§3_ S 28,238 S - S - S - S 14,785
'''.") ..41
Schedule
Paye 2 of 2
SENIOR SERVICES ASSOCIATFS INC
SCHFD1II F OF PIIRLIC SUPPORT AND RFVENTIF
•t •. .III a J• ,,I . 1 1,1.s
KENDAI I COUNTY
Home Health Volunteer Senior Resale
and Repair Port Title 111-13(E) Title III-F Services Companion R.S.V.P Shop Fundraising Total
PUBLIC SUPPORT:
Northeastern IL Ara on Aging S 742 S - S • S - S • S - S - S - S - S 79,128
IL Department on Aging - - - - - - - 20,204
Grants -
United Way - - - - - - - 13,513
Counties,Townships,and Cities - - - - - - - - 54,586
Foundations - - - • - - - - -
Donations - - - 10,975
In-kind contributions - - - - - - - -•
- 14,815
Miscellaneous - - - - - - - -
Total public support S 742 S - S - S - S - S - S - S - S S 193,221
REVENUE:
Transportation S - S - S • S - S - S - S - S - S - S -
Activities - - - - - - - 616
Trip commissions - - - - - - 1,982
Membership dues - - - - - 1,634
Fundraising - - - - - - - 8,219 16,077
Project income - - - - - - 11,318
Newsletter - - • 2,407 - - - - 8,295
Reulc shop - - - - 9,052
Miscellaneous - - - - - - 578
Total revenue S - S S - S 2,407 S - S - S - S - S 8,219 S 49,551
Total public support and revenue S 742 S • $ - S 2,407 $ - $ - S - S - S 8,219 S 242,773
1 '1
Srhedule 4
Page I of 7
SENIOR SERVICE ASSOCIATES INC
SCHFDIII F OF FI INCTIONAI.EXPENSES
FOR THE YEAR ENDED SEPTEMBER 30.2004
1(ENDAI I COUNTY
Case Information Emergency Adult Neighbor to Elder
Transportation Management and Referral Outreach Ombudsman Multi-Purpose Money Day Care Neighbor Abuse
Salaries S 29,003 S 24,185 S 26,160 S 8,431 S 4,700 S 25,103 S - S - S • S 7,957
Payroll taxes 2,173 1,807 1,858 601 330 1,613 • - - 589
Employee benefits 2,094 503 1,788 446 232 2,171 - - 1,146
Training 190 163 264 48 167 31 • - - 56
Vehicle insurance 4,820 - - • - _ _ - -
Building insurance 445 214 349 75 65 84 - - 80
Other insurance 133 55 117 23 16 23 - 32
Travel 4,632 1,060 651 603 296 284 - 375
Supplies 1,086 492 892 192 135 1,597 - - 208
Maintenance and repairs 5,698 216 197 54 68 208 - - 35
Occupancy 10,765 4,396 8,863 1,820 1,265 1,795 - - - 1,980
Telephone 3,301 846 1,678 395 240 307 - - 437
Printing and duplication 263 223 341 71 48 43 - - - 73
Dues and subscriptions 285 97 208 46 25 32 - 45
Advertising 310 126 269 55 35 52 - - 67
Newsletter - 3,780 - - - _ -
Postage 904 378 761 173 94 236 - - - 174
Professional services 264 109 233 47 (219) 47 - - 177
Contractual services 1,769 575 1,239 290 123 211 - - 297
Registration and license - _ - - - - -
- -
In-kind-Occupancy - - - - - - -
-
Personnel 5,116 1,974 4,312 1,037 585 804 - - - 987
Small fixtures 96 - 31 - - .
Interest - - - - - - _ - -
... m 61 28 (I I) - - - 70
Volunteer expenses - - • - - _ -
Fashion show expenses - - - - - - - -
Tide 111-D - - - - •- - - -
Tide 111-0(E) - - - - - - -
Title Ill-F - - - - - -
Block grant - - - -
Client services - - - - -
- - - -
Activity trips 436 - - -
Client emergencies - - - - • - _ - -
Resale shop - - - - - - - -
Other expenses - - - - - - - - - -
Total before depreciation S 73,524 S 37,529 S 54,328 S 14,468 S 8.233 S 35,097 S - S - S - S 14,785
Depreciation 2,384 927 2,119 397 265 397 - - 530
Total functional expenses S 75,908 S 38,456 S 56,447 S 14,865 S 8,498 S 35,494 S - S - S - S 15,315
Change in net assets S (1,799 S (1,943) S (2,119) S (397) S 466 1...,____C,73.10 S - S S S 15301
. Schedule 4
Page 2 of 2
SENIOR SERVICES ASSOCIATES INC,
SCHEAI II F OF Fl INCTIONA1 EXPENSES
FOR THE YEAR ENDED SEPTEMBER 30-2000
KFNDAI 1.COUNTY
Home Health Volunteer Senior Resale
and Repair Port Title 111-13(E) Title Ill-F Services Companion R.S.V.P. Shop Fundraising Total
Salaries S - S - S S - S $ • S - S S - S 125,539
Payroll taxes - - • - - - 8,971
Employee benefits - - - - - - - - - 8,380
Training • - - - • - - 919
Vehicle insurance - - • - • - 4,820
Building insurance - - - - - - - 1,312
Other insurance - • - . - - - - 399
Travel - - - • - - - 7,901
Supplies - - - - 4,602
Maintenance and repairs - • - - - - - - 6,476
Occupancy - - • - - - 30,884
Telephone - - - - 7,204
Printing and duplication - - - - - - 109 1,171
Dues and subscriptions - - - - - - - 738
Advertising - - - • • - - - 914
Newsletter - • - 2,407 * • - - - 6,187
Postage - - - - - - - 190 2,910
Professional services • - • - - - - - - 658
Contractual services . - - - - - - 4,504 ,
Registration and license - - - • - • - - - -
In-kind-Occupancy - - - - - - - - -
-Personnel - - - • - - • - 14,815
Small fixtures - 747 • - - - - - 874
Interest - - - - - - - - -
Mlscellaneous - - - • - • - - 803
Volunteer expenses - • - - - - - - 7,920 7,920
Fashion show expenses - - - - - - - - -
Title III-D 742 - - - - - - - 742
Title 111-13(E) - - - - - - -
Title Ill•F - - - - - -
Block grant • - - - - - -
Clientservices - - - - - - - - -
Activity trips • - - - - 436
Client emergencies - - - - - - • - -
Resale shop • - - - - - • -
Other expenses - - - - - - - - - -
Total before depreciation S 742 S - S 747 S 2,407 S - S • S - S - S 8,219 S 250,079
Depreciation • - - - • - - - 7,019
Total functional expenses S 742 S - S 147 S 2,407 5 - S - S - S - S 8,219 S 257,098
Change in net assets S • S - ,5„.______1141) $ - S - S - S S S - , S (14,325)
Schedule$
avant/
SENIOR SRRVICFS ASSOCIATFS INC'
• • I • ' It I•'•I .•1• :
•: • • • J• • : 1 664
MCIIFNRY O INTV
Case Information Emergency Adult Neighbor to Elder
Transportation Management and Referral Outreach Ombudsmap Multi•Purpose Money Day Care Neighbor Abuse
PUBLIC SUPPORT:
Northeastern IL Area on Aging S • S 38,000 S 41,553 S 5,000 S 13,704 S • S 250 1 - 1 • S 52,384
IL Department on Aging - 124,900 - - - - -
Grants • 3,000 - - • - - -
United Way - 33,950 15,117 2,250 2,800 917 - - 9,800
Counties,Townships,and Cities - 6,180 1,860 294 20 - - - - 1,283
Foundations - - - - - - - - -
Donations • 7,546 500 - 1,000 3,244 - 500
In-kind contributions - 14,975 4,771 464 1,193 - - - • 3,808
Miscellaneous - 500 - - - - - - -
Total public support S • S 228,551 S 64,301 S 8,008 $ 18,717 S 4,161 S 250 S - S - S 67,775
REVENUE:
Transportation S - S - S • S - S - S • S - S - S - S -
Activities - - - - - 566 - - - -
Trip commissions - - - - • 2,060 • - -
Membership dues - - - - - - - - 4,197
Fundraising • 920 - 517 3,685 - • - - 460
Project income - 1,388 1,958 170 - - - - - -
Newslcttcr - 3,854 - - • - - • •
Resale shop - - - - - - - - • •
Miscellaneous - 8,065 - 47 - - - -
Total revenue S - S 10 73 S 5 812 S _687 S 3 685 6 • - -
Total public support and revenue S - S 238,924 S 70,113 S 8,695 $ 22,402 S 6,834 S 250 S - S - S 72,432
Schedule 5
Page 2 oft
• •: •. . • •
a • ' It •r•: ..11 : 1 •1
:•t I. •• 1 •/• u i . I 1.1.1
MCHENRY COUNTY
Home Health Volunteer Senior Resale
and Repair Port Title 111-B(E) Title III-F Services Companion R.S.V.P. Shop Fundraising Total
PUBLIC SUPPORT:
Northeastern IL Area on Aging S 1,191 S $ - S 4,209 S - S - $ - S - S • S 156,291
IL Department on Aging - - 28,831 - - 153,731
Grants - - - - - 44,752 - - 47,752
United Way - - - - 6,917 4,125 - - 75,876
Counties,Townships,and Citits - - - - - - - - - 9,637
Foundations - - - - - - - - -
Donations - - - - - - 11,693 - 24,483
In-kind contributions - - - - - - - - 25,211
Miscellaneous - - - - 5,000 - - - 5,500
Total public support S 1,191 S S - S 4,209 S 6,917 $ 9,125 S 85,276 S - S - S 498,481
REVENUE:
Transportation S S - S - S - S - S S - S - S - S -
Activities - - - - - - - - 566
Trip commissions 2,060
Membership dues - - - - - - - - - 4,197
Fundraising - - - - - 5,604 2,453 - 7,929 21,568
Project income ' - - - - - 2,667 - - 6,183
Newsletter - - - - - - - - - 3,854
Resale shop - - - - - 4,526 77,369 - 81,895
Miscellaneous - - - _ - - 8,112
Total revenue S - S - S - S - S - $ 5 604 S 9 646 S 77 369 S 7 929 S 128 435
Total public support and revenue S 1,191 S - S - S 4,209 S 6,917 S 14,729 S 94,922 S 77,369 S 7,929 S 626,916
I
''''")
Schedule 6
Page 1nf7
FFNIORSFRVICFS ASSOCIATFS INC
$(°HFD111 F OF FIINfTIONAI FKpFNSF$
FOR THE YEARINDED SEPTEMBER 30.2000
IJICHFNRY COUNTY
Case Information Emergency Adult Neighbor to Elder
Transportation Management and Referral Outreach Ombudsman Multi-Purpose Money - Day Care Neighbor Abuse
Salaries S - S 148,507 S 44,122 S 6,075 S 14,382 S 2,828 S - S - S - S 51,079
Payroll cues - 10,975 3,336 451 1,074 14 - - 3,759
Employee benefits - 9,368 1,129 215 433 - - - 2,205
Training - 1,509 246 38 458 70 - - - 467
Vehicle insurance - - - - - - • - -
Building insurance - 1,327 266 30 71 - - - 176
Other insurance - 452 140 16 39 - •- - 101
Travel - 6,717 1,387 56 567 - - - 2,676
Supplies 2,558 814 90 204 523 - - 591
Maintenance and repairs - 609 233 30 57 - - - 121
Occupancy - 5,912 1,953 216 464 - - - - 1,400
Telephone - 6,425 1,839 227 564 - - - - 2,121
Printing and duplication - 1,312 297 39 80 - - - - 209
Dues and subscriptions - 806 213 29 45 - - - - 142
Advertising 1,721 479 57 122 - - - 362
Newsletter - - 4,968 - - - - - - -
Postage - 2,477 836 97 194 3 - - - 592
Professional services - 900 279 31 78 t - - 548
Contractual services - 4,894 1,504 205 309 - - - 1,045
Registration and license - - - - - -•
- -
In-kind•Occupancy - 1,701 542 53 136 - - - 578
-Personnel - 13,274 4,229 411 1,057 - - - - 3,230
Small futures - 394 125 15 32 - - - - 97
Interest - 298 95 9 24 - - - -
, 228
Volunteer expenses - - - - - - - -
Fashion show expenses - - - - - - - - - -
Title 111-D •
- - - - - - - - -
Title III-B(E) - - - - - - -
Title Ill-F - - - -
Block grant - - - - - - - -
Client services - 1,278 9 1 1,140 - - - 632
Activity trips - - - • - - . -
Client emergencies - - - • - 250 - - _
Resale shop - - - - - - - - -
Otherexpenses - 675 - •- - 1,175 - - - -
Total before depreciation S - S 225,247 S 69,348 S 8,430 S 21,607 S 4,614 S 250 S - S - S 72,432
Depreciation - 8,078 2,649 265 795 - - - - 1,986
Total functional expenses S - S 233,325 S 71,997 S 8,695 S 22,402 S 4,614 S 250 S - S - S 74,418
Change in net assets S S 5,599 S (1,884) S S S 2,220 S S _ S S (1,986)
"....) .
Sthcdulc 6
Paye 2 of 2
SF.N1OR SFRVICFS ASSO(1ATFS INC
SCHFD1.11 F OF FUNCTIONAL_F.XPFNSF
FOR THE YEARENDED SEPTFMBER 30.2000
MCHENRY COUNTY
Home Health Volunteer Senior Resale
and Repair Port Title 111-0(E) Title 111-F Services Companion R.S.V.P. Shop Fundraising Total
Salaries S - S - S - S - S 4,276 S 10,358 S 53,905 S 32,306 S - S 367,838
Payroll taxes - • - 323 765 4,052 2,227 - 26,976
Employee benefits - • - - 31 374 2,061 3,942 - 19,758
Training - 67 1,901 - - 4,756
Vehicle insurance - - - 2,102 - 2,102
Building insurance - - - - 52 203 314 2,439
Other insurance - . - 39 187 - 974
Travel - - - - 93 484 2,044 1,976 16,000
Supplies - - 4 499 782 61 - 6,126
Maintenance and repairs - - - - 10 48 1,767 - 2,875
Occupancy 482 173 24,445 35,045
Telephone - - - 490 2,323 1,663 15,652
Printing and duplication 45 554 2,536
Due and subscriptions 47 280 612 - 2,174
Advertising - - - - 135 550 650 - 4,076
Newsletter - - 4,209 - - 1,761 - - 10,938
Postage •
- - - - 251 1,343 122 5,915
Professional services - - - - - 78 373 - - 2,288
Contractual services - - - - - 395 2,148 10,500
Registration and license - - - • - _
In-kind-Occupancy - - - - - - - - - 3,010
Personnel - -
22,201
Small futures - - 884 - - 34 1,101 - - 2,682
Interest 29 - 528
Miscellaneous 88 403 - 2,300
Volunteer expenses - - - - - - 18,618 - 1,632 20,250
Fashion show expenses - - - - - 6,175 6,175
Title 111-D 1,191 112 - 1,303
Title 111-B(E) - - - - - • - - - -
Title I11-F - - - - - -
Block grant -
- - - - -
Client services - - 7 - - 3,067
Activity trips - - - - - - -
Client emergencies - - - - - - 250
Resale shop - - - - 5,304 - 5,304
Other expenses 1,850
Total before depreciation S 1,191 S - S 884 S 4,209 S 4,727 S 14,729 S 94,922 S 77,369 S 7,929 S 607,888
Depreciation - - - - - 662 - - 14,435
Total functional expenses S 1,191 S - S 884 S 4,209 S 4,727 S 15,391 S 94,922 S 77,369 S 7,929 S 622,323
Change in net assets S $ - S (884) S 2,190 S _ (662) S • S S __ S 4,593