Loading...
HomeMy WebLinkAbout01-35 Resolution No . 01-35 RESOLUTION AUTHORIZING EXECUTION OF A PURCHASE OF SERVICE AGREEMENT WITH EASTER SEALS JAYNE SHOVER CENTER BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ELGIN, ILLINOIS, that Joyce A. Parker, City Manager, and Dolonna Mecum, City Clerk, be and are hereby authorized and directed to execute a Purchase of Service Agreement on behalf of the City of Elgin with Easter Seals Jayne Shover Center for special recreation programs, a copy of which is attached hereto and made a part hereof by reference . s/ Ed Schock Ed Schock, Mayor Presented: February 14, 2001 Adopted: February 14, 2001 Omnibus Vote: Yeas: 7 Nays: 0 Attest: s/ Dolonna Mecum Dolonna Mecum, City Clerk Resolution No . 01-36 RESOLUTION AUTHORIZING EXECUTION OF A VAN USE AGREEMENT WITH EASTER SEALS JAYNE SHOVER CENTER BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ELGIN, ILLINOIS, that Joyce A. Parker, City Manager, and Dolonna Mecum, City Clerk, be and are hereby authorized and directed to execute an agreement on behalf of the City of Elgin with Easter Seals Jayne Shover Center for use of certain city vans, a copy of which is attached hereto and made a part hereof by reference . s/ Ed Schock Ed Schock, Mayor Presented: February 14, 2001 Adopted: February 14, 2001 Omnibus Vote: Yeas: 7 Nays : 0 Attest: s/ Dolonna Mecum Dolonna Mecum, City Clerk • % PURCHASE OF SERVICE AGREEMENT BETWEEN THIS AGREEMENT is made and entered into on this/xT/Iday of , 2001, by and between Easter Seals Jayne Shover Center,an Illinois not-for-profit corporation(hereinafter referred to as"Center")and the CITY OF ELGIN,Illinois,a municipal corporation,(hereinafter referred to as the "City"). NOW,THEREFORE, for and in consideration of the mutual promises and covenants contained herein,the sufficiency of which is hereby acknowledged,the parties hereto hereby agree as follows: 1. The Center shall provide special recreation programs for residents of the City of Elgin who have a disability under the direction of qualified recreation specialists. The aforementioned special recreation programs offered by the Center shall be open to individuals of all ages with all types of disabilities. 2. The Center shall offer recreation programs during not less than four eight-week sessions during the term of this agreement. A holiday program shall be offered for four(4) weeks between November 23, 2001 and December 25, 2001. Transportation for program participants shall be provided by Center for not less than two of the aforementioned programs,which programs shall be selected at Center's discretion. 3. Programs may include,but shall not be limited to, aerobics/conditioning, individual sports, aquatics, recreational sports, Special Olympic competition, arts and crafts,age-appropriate leisure activities, integrative and cooperative programming and special events. The Center staff reserves the right to determine appropriateness for programming by participants. Classifications of disabilities served shall include learning disabilities,mental retardation,behavior disorder, hearing or visual impairment, physical disability, speech/language delay, and developmental delay. 4. The Center shall provide two written reports detailing the disbursement of$34,000. These reports shall be provided to the City Council by May 31, 2001 and December 31, 2001, and shall include all program activity. These reports shall be submitted to the City Manager's Office, City Hall, 150 Dexter Court, Elgin , IL 60120. 5. Center shall provide City with financial statements relative to the organization's total operations. These statements shall be provided on or before July 31,2001 and December 31,2000. 6. City shall provide funds to Center upon their request for payment at a total sum of not more than$34,000. Said requests for payment shall only be provided for program participants who are residents of the City. 7. The Center shall name the City as a funding source for the above-mentioned programs in all materials distributed. 8. The Center shall request payment from the City per program,per session at the end of each session,based on the program costs accrued as reflected on each program worksheet. Such request for payment shall be calculated based on actual enrollment,variable facility rental cost,actual staff cost, supply cost, equipment cost and actual percentage of Elgin residents in each program. 9. This agreement may be terminated by either party hereto at any time upon sixty (60) days written notice by delivering personally or by U.S. Mail said notice to the Center at 799 South McLean Boulevard, Elgin, Illinois, or to the City, 150 Dexter Court, Elgin, Illinois. 10. To the fullest extent permitted by law the Center agrees to indemnify, defend, and hold harmless the City, its officers, employees, boards and commissions from and against any and all claims, suits,judgments, costs, attorney's fees, damages or other relief arising out of or resulting from or through or alleged to arise out of any reckless or negligent acts or omissions of Center's officers, employees or agents in the performance of this agreement. In the event of any action against the City, its officers,employees, agents, boards or commissions covered by the foregoing duty to indemnify,defend and hold harmless such action shall be defended by counsel of the City's choosing. 11. This agreement shall commence on February 15, 2001 and terminate on December 31, 2001. 12. In the event this agreement is terminated or in the event the program for which City funds provided hereunder to be applied is discontinued or the Center ceases operations prior to December 31, 2001 the Center shall refund to the City on a prorata basis funds paid hereunder for the portion of the year remaining after any such termination or for the portion year such programs or the Center operations were not conducted. 13. This agreement shall not be construed so as to create a partnership, joint venture, employment or other agency relationship between the parties. 14. This agreement shall be subject to and governed by the laws of the State of Illinois. Venue for the resolution of any disputes or the enforcement of any rights pursuant to this agreement shall be in the Circuit Court of Kane County, Illinois. 15. No official, director, officer,agent or employee of the City shall be charged personally or held contractually liable under any term or provision of this Agreement or because of their execution, approval or attempted execution of this Agreement. 16. This agreement, the documents it incorporates and its attachments constitute the entire Agreement of the parties on the subject matter hereof and may not be changed,modified,discharged or extended except by written amendment duly executed by the parties. IN WITNESS WHEREOF,the parties hereto have executed this agreement on the date and year first written above. CITY ELGIN By:( . /2/„______ J e A. rker City Manager At t: uGr— Dolonna Mecum City Clerk EASTER SEALS JAYNE SHOVER CENTER By: ecky Daus an Its President Attest: Secretary AGREEMENT WITH EASTER SEALS JAYNE SHOVER CENTER FOR USE OF CITY VANS THIS AGREEMENT is made and entered into on this /27/fday of , 2001, by and between the Easter Seals Jayne Shover Center, an Illinois not-for-profit corporation(hereinafter referred to as "Center") and the CITY OF ELGIN, Illinois, a municipal corporation, (hereinafter referred to as the "City"). WHEREAS, the City is the owner of a 1999 Dodge Ram 15 passenger van and a 2000 Dodge Ram 15 passenger van (hereinafter referred to as "van"), which the Center desires to use for occasional transportation of participants on filed trips; and WHEREAS,the City is agreeable to such use by the Center,but only on the following terms and conditions. NOW, THEREFORE, for and in consideration of the mutual promises and covenants contained herein, the sufficiency of which is hereby acknowledged,the parties hereto hereby agree as follows: 1. The Center shall submit its request for each use of the vans at least three(3)days prior to the requested date of use and shall obtain written approval for such use from the City prior to such use. 2. The Center shall use the vans only for the transportation of field trip participants and only within a radius of 300 miles of City and shall return the vans to City as directed by City. 3. The Center shall pay to City the sum of 34.5 cents per mile for its use of the vans and shall submit an invoice quarterly to City. This agreement shall not be construed so as to create a partnership,joint venture, employment or other agency relationship between the parties. This agreement shall be subject to and governed by the laws of the State of Illinois. Venue for the resolution of any disputes or the enforcement of any rights pursuant to this agreement shall be in the Circuit Court of Kane County, Illinois. No official,director,officer,agent or employee of the City shall be charged personally or held contractually liable under any term or provision of this Agreement or because of their execution, approval or attempted execution of this Agreement. This Agreement,the documents it incorporates and its attachments,including but not limited to drawings, diagrams, specifications or requests for proposals, or bid documents constitutes the entire Agreement of the parties on the subject matter hereof and may not be changed, modified, discharged or extended except by written amendment duly executed by the parties. 4. While in possession of the Center, the vans shall be operated only by a licensed driver over 21 years of age and shall carry no more that 15 passengers for the 1999 van and 15 passengers for the 2000 van at a time, including the driver. 5. The Center shall be liable for any damage to the vans incurred during Center's possession or use of the van including insurance deductibles of$500 for collision damage, or $250 other than collision damage to the vans or any of its parts while under loan to the Center. 6. To the fullest extent permitted by law, the Center shall release, defend, indemnify, and save harmless the City, its directors, officers, and employees, from any and all claims of damages for the death or injury of any person, and/or any and all property damage arising out of the use of the vans by the Center. In the event of any action against the City, its officers, employees, agents, boards or commissions covered by the foregoing duty to defend, indemnify and save the City harmless, such action shall be defended by counsel of the City's choosing. 7. The Center shall annually obtain an endorsement to its business automobile insurance policy extending the coverage thereof to the liability for damages assumed by the Center under paragraph 6 of this agreement, and shall provide the City a certificate from the insurer of such liability endorsement. This insurance shall apply as primary insurance with respect to any other insurance or self-insurance program afforded to the City. There shall be no endorsement or modification of this insurance to make it excess over other available insurance, and alternatively, if the insurance states that it is excess or prorata, it shall be endorsed to be primary with respect to the City. 8. This agreement may be terminated by either party hereto upon fourteen (14) days written notice. Such termination shall not affect any obligation of the Center arising during the period of its effectiveness. 9. This agreement shall not be deemed or construed to create an employment,joint venture, partnership or other agency relationship between the parties hereto. 10. The Center shall use and operate the vans in compliance with all requirements of law. 11. This agreement shall commence February 15, 2001 and shall terminate on December 31, 2001. CITY ELGIN By Q, V(- J ce A. arker City Manager Attest: WO-14,-4 /NA4,,--- Dolonna Mecum City Clerk EASTER SEALS JAYNE SHOVER CEN By: ecky Da Its President 4 41 of E1C `'� City of Elgin Agenda Item No. ii9,,, PATED4F61 r ,. E 4 Ltio G - January 24, 2001 I t•1 N �. $ . /i/::C.Ii1nIICINAI. I./_1`:111if: TO: Mayor and Members of the City Council ANI,i 11,`11",I I Li,/."INII11. FROM: Joyce A. Parker, City Manager SUBJECT: Easter Seals Jayne Shover Center 2001 Purchase of Service Agreement/Van Use Agreement PURPOSE The purpose of this memorandum is to provide the Mayor and members of the City Council with information to consider the 2001 Easter Seals Jayne Shover Center Purchase of Service Agreement and Van Use Agreement . BACKGROUND Since 1984, the City has worked with the Jayne Shover Easter Seal Rehabilitation Center to provide quality recreation programs open to individuals of all ages with all types of disabilities . Jayne Shover offers special year-round activities . Also, since 1994 the City has established a separate Van Use Agreement with Jayne Shover Easter Seals which grants the staff of Jayne Shover authority to drive the Parks and Recreation van in needed situations . Throughout the year, Jayne Shover offers exercise classes, a bowling league, swim lessons, family swim time, and Special Olympic training and competition in many individual and team sports . Trips to concerts, zoos, and restaurants are among some of the most popular programs offered. Jayne Shover has approximately 600 Elgin participants in their 1 programs on a yearly earl basis . They provide service to citizens with special needs more efficiently and effectively than could be provided by the Parks and Recreation Department . Payment is requested by Jayne Shover at the end of each session of programs . The Center submits an invoice quarterly to the City. These requests are presented per program and detail the breakdown of program costs, transportation costs, supply costs, etc. Payment is then made based on the percentage of Elgin participants . Attached is a copy of a program request form. The Center also is charged 34 . 5 cents per mile for use of the van. y Easter Seals Jayne Shover Center PSA January 24, 2001 Page 2 COMMUNITY GROUPS/INTERESTED PERSONS CONTACTED None. FINANCIAL IMPACT 0.....-- Sufficient funds exist in the 2001 budget, Miscellaneous Services account number 010-5012-762-45 . 99, $20, 000 and account number 275- 0000-791 . 80-34, $14, 000 to cover the $34, 000 expense. LEGAL IMPACT /`-J None . ALTERNATIVES 1 The City Council could approve the agreement as drafted, edit the agreement or decline to provide support to the Easter Seals Jayne Shover Center. RECOMMENDATION It is recommended that the Mayor and members of the City Council approve the Easter Seals Jayne Shover Center 2001 Purchase of Service Agreement to provide $34, 000 towards special recreation services and to approve the 2001 Van Use Agreement . Re ectfully submit d, //-/_!, a . 61AL,-____ , J ce . Parker City Manager Attachment I I I I EASTER SEALS JAYNE SHOVER CENTER AUDITED FINANCIAL STATEMENTS YEAR ENDED AUGUST 31, 2000 I I I I I a I I I I NI ' i NI I M I II . CONTENTS 1 PAGE IBasic Financial Statements 11 Independent Auditors' Report 1 I 1111 ' Statements of Financial Position 2 Pm Statements of Activities 3 Statements of Cash Flows 4 I 1 Statement of Functional Expenses 5 Notes to Financial Statements 6-15 i_ Supplementary Information Independent Auditors' Report 16 i } Schedule of Support, Revenue and Expenses of the Restricted Programs 17 0 Schedule of Fees and Grants-'From Governmental Agencies 18 ill i 41 1 f 1 i ' * 1 MuEl .I .ER & CO., LLP i\1LL.LLR CoNsuLEI NC C OLI • INDEPENDENT AUDITORS' REPORT I The Board of Directors Easter Seals Jayne Shover Center Elgin, Illinois I We have audited the accompanying statements of financial position of Easter Seals Jayne I Shover Center as of August 31, 2000 and 1999 and the related statements of activities and cash flows for the years then ended, and functional expenses for the year ended August 31, 2000. These financial statements are the responsibility of the Center's management. Our responsibility is to express an opinion on these financial statements based on our audit. The 1999 summarized comparative information on the statement of functional expenses has been derived from the Center's 1999 financial statements and, in our report dated October 18, 1999, we expressed an unqualified opinion on those financial statements. We conducted our audits in accordance with generally accepted auditing standards. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial I statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Easter Seals Jayne Shover Center as of August 31, 2000 and 1999 and the changes in its net assets and its cash flows for years then ended in conformity with generally accepted accounting principles. 1 ez.. , 1,-," II , 111 Elgin, Illinois g November 1, 2000 . I _,_ Certified Public Accountants .Management Consultants 4 1750 Grandstand Place . Elgin,Illinois 60123 . Phone:847.888.8600 . Fax:847.888.0635 1121 East Main Street . St.Charles,Illinois 60174 . Phone:630.377.2550 . Fax:630.377.2214 mueiierVrnueuercpa corn r I • EASTER SEALS JAYNE SHOVER CENTER % R STATEMENTS OF FINANCIAL POSITION • AUGUST 31, 2000 AND 1999 5 2000 1999 '' ASSETS ii Cash $ 23,294 - s. Grants receivable 397,571 335,665 Pledges receivable 601,387 1,658,070 . Accounts receivable, net of allowance for doubtful accounts t of $50,000 in 2000 and 1999 328,922 333,455 Prepaid expenses 25,708 22,146 Investments: 3 Unrestricted 346 399 Deferred compensation plan 73,502 81,958 4. Annuities 94,672 88,655 Endowment fund 49,632 47,148tal campaign Capital r p137,204 913,922 Cash surrender value of director's and officer's life insurance 85,076 76,744 Child care start up costs 64,736 - Land, building and equipment at cost,less accumulated depreciation of $1,183,801 in 2000 and $1,090,437 in 1999 4,144,770 1,027,266 , $ 6,026,820 4,585,428 j LIABILITIES AND NET ASSETS Liabilities: Unfunded disbursements $ - 14,454 Accounts payable 1,173,987 294,356 . Notes payable 500,000 110,000 Accrued salaries, vacation and payroll taxes 103,963 89,151 Accrued pension and 401(k) expense 111,199 123,131 Deferred compensation plan 73,502 81,958 Annuities payable 34,803 36,446 1 1,997,454 749,496 Net Assets: Unrestricted: • Designated for endowment 53,972 53,972 Undesignated 3,648,101 1,030,328 t. Temporarily restricted 289,773 2,714,112 Permanently restricted 37,520 37,520 4,029,366 3,835,932 $ 6,026,820 4,585,428 t' 1 The accompanying notes are an integral part of the financial statements. �' -2- 1 _ EASTER SEALS JAYNE SHOVER CENTER STATEMENTS OF ACTIVITIES YEARS ENDED AUGUST 31, 2000 AND 1999 _ 2000 TEMPORARILY PERMANENTLY UNRESTRICTED RESTRICTED RESTRICTED TOTAL Revenues, gains and other support: 1 Contributions $ 547,026 200 - 547,226 Bequests 54,011 - - 54,011 -. Special events income, net of direct costs of $90,486 in 2000 and S73,449 in 1999, including $22,809 in 2000 and S27,350 in 1999 of in-kind contributions and expenses 233,375 - - 233,375 1 United Way 1,849 135,079 - 136,928 Contributions and grants from other organizations 17,320 - - 17,320 In-kind contributions 977 - - 977 Fees and grants from governmental agencies 1,004,394 16,610 - 1,021,004 Other revenue: Program services 1,337,659 - - 1,337,659 Increase in cash surrender value of life insurance 8,332 - - 8,332 Investment income 12,446 1,804 - 14,250 Miscellaneous revenue • 9,555 - - 9,555 Net assets released from restrictions: Satisfaction of program restrictions 2,418,438 (2,418,438) - - Expiration of time restrictions 159,594 (159,594) - _ - 5.804,976 (2,424,339) - 3,380,637 Expenses and losses: Physical restoration/development treatment 198,796 - - 198,796 Early intervention 1,179,808 - - 1,179,808 Autistic preschool 212,383 - - 212,383 Specialized home placement (foster care) DHS 150,111 - - 150,111 Specialized home placement (foster care) DCFS 502,029 - - 502,029 .11 Respite service 169,560 - - 169,560 Family support service-Title XX 154,119 - - 154,119 Therapeutic recreation 62,690 - - 62,690 Supported living arrangement 14,656 - - 14,656 Home bound services 11.019_ - - 11,019 Transportation 49,722 - - 49,722 'Community education 77,249 - - 77,249 Management and general 208,688 - - 208,688 Public relations and fund raising 156,018 - - 156,018 State affiliation dues 40,355 - - 40,355 3,187,203 - 3,187,203 • Change in net assets 2,617,773 (2,424,3391 - 193,434 Net assets at beginning of year 1,084,300 2,714,112 37,520 3,835,932 Net assets at end of year $ 3,702,073 289,773 37,520 4,029,366 I I The accompanying notes are an integral part of the financial statements. i. ' • I 1999 TEMPORARILY PERMANENTLY UNRESTRICTED RESTRICTED RESTRICTED TOTAL I 429,649 1,208,772 - 1,638,421 28,588 - - 28,588 I 217,655 - - 217,655 30,685 118,818 - 149,503 44,000 44,000 5,436 - - 5,436 1,344,837 13,096 - 1,357,933 _ 988,570 988,570 9,215 - - 9,215 44,301 (2,766) - 41,535 26,487 - - 26,487 10,007 (10,007) - - 123,808 (123,808) - - I3,303,238 1,204,105 4,507,343 I 305,748 - - 305,748 970,660 970,660 176,882 - - 176,882 I 126,042 - - 126,042 635,696 635,696 163,009 - - 163,009 128,734 - - 128,734 72,813 - - 72,813 7,848 7,848 7,095 - - 7,095 I 80,118 - - 80,118 164,404 • 164,444 215,471 - - 215,471 53,947 - - 53,947 I3,108,467 - - 3,108,467 194,771 1,204,105 - 1,398,876 1 889,529 1,510,007 37,520 2,437,056 1,084,300 2,714,112 37,520 3,835,932 I I I I EASTER SEALS JAYNE SHOVER CENTER 1 STATEMENTS OF CASH FLOWS YEARS ENDED AUGUST 31, 2000 AND 1999 J 1 2000 1999 Cash provided by (applied to) operating activities: I Change in net assets $ 193,434 1 ,398,876 Adjustments to reconcile change in net assets to net cash provided by operating activities: I Depreciation 93,510 67,286 Increase in cash surrender value of life insurance (8,332) (9,215) Changes in: I Receivables 999,310 (996,182) Prepaid expenses (3,562) (1 ,759) Child care start up costs (64,736) - I Unfunded disbursements (14,454) 14,454 Accounts payable 879,631 209,189 Accrued expenses 2,880 (11 ,105) Annuities payable (1,643) (1 ,675) = 2,076,038 669,869 ..ash provided by (applied to) investing activities: Decrease (increase) in investments 768,270 (337,012) Purchase of buildings and equipment (3,21 1,014) (418,349) I (2,442,744) (755,361) 1 Cash provided by financing activities - Increase in notes payable 390,000 70,000 Net increase (decrease) in cash and cash equivalents 23,294 (15,492) Cash and cash equivalents, beginning of year - 15,492 ICash and cash equivalents, end of year $ 23,294 - 1 Noncash investing and financing transactions - Increase (decrease) in investments and liabilities of deferred compensation plan from plan earnings $ (8,456) _ 11 ,444 Other cash flow information - Interest paid $ 22,520 7,585 I 1 The accompanying notes are an integral part of the financial statements. -4- I , EASTER SEALS JAYNE SHOVER CENTER • STATEMENT OF FUNCTIONAL EXPENSES YEAR ENDED AUGUST 31, 2000 WITH COMPARATIVE TOTALS FOR 1999 PROGRAM SERVICES PHYSICAL SPECIALIZED SPECIALIZED RESTORATION! HOME HOME DEVELOPMENTAL EARLY AUTISTIC PLACEMENT PLACEMENT TREATMENT INTERVENTION PRESCHOOL DHS DCFS Salaries $ 130,032 856,526 146,860 34,302 156,264 Employee benefits 10,430 68,704 11,780 2,751 12,534 Payroll taxes 11,498 75,740 12,986 3,033 13,818 Total salaries and related expenses 151,960 1,000,970 171,626 40,086 182,616 Professional fees and contract services 5,145 32,556 4,882 1,626 7,409 Supplies 2,671 19,171 7,235 2,262 10,304 Telephone 1,310 10,792 2,940 4,240 19,315 Postage and shipping 2,731 5,137 560 540 2,462 Occupancy 11,657 28,551 4,585 7,334 33,409 Printing and advertising 1,725 4,815 375 87 399 Staff recruitment 830 11,543 1,822 703 3,200 Travel 215 559 - 168 768 Conference, conventions and meetings 103 1,021 116 28 128 ' Specific assistance - 37 - 83,730 199,622 Dues and subscriptions 277 2,483 313 795 3,620 : Equipment maintenance and rental 2,258 10,222 1,766 2,327 10,598 Insurance 1,236 7,636 1,134 1,081 4,925 Interest expense - - - - - Transportation 919 2,243 8,180 4,516 20,574 Payments to annuitants - - - - Miscellaneous 571 4,919 883 134 610 Total expenses before depreciation and State affiliation dues 183,608 1,142,655 206,417 149,657 499,959 Depreciation on equipment and building 15,188 37,153 5,966 454 2,070 Total expenses before State affiliation dues S 198,796 1,179,808 212,383 150,111 502,029 State affiliation dues • • The accompanying notes are an integral part of the financial statements. I-5- a TOTAL PROGRAM AND PROGRAM SERVICES FAMILY SUPPORTING SERVICES SUPPORTING SERVICES PUBLIC SUPPORT SUPPORTED HOME PROGRAM RELATIONS SUPPORTING RESPITE SERVICE THERAPEUTIC UVING BOUND TRANS- COMMUNITY SERVICES MANAGEMENT AND FUND SERVICES SERVICE TITLE XX RECREATION ARRANGEMENT SERVICES PORTATION EDUCATION TOTAL AND GENERAL RAISING TOTAL 2000 t 1999 54,130 110,629 39,711 8,702 7,317 32,111 56,276 1,632,860 69,999 87,066 157,065 1,789,925 1,782,234 4,342 8,874 3,185 698 587 2,576 4,514 130,975 4,787 9,783 3,512 769 647 5,6157,699 13,889 143,574 108,216 2,839 4,976 144,388 6,190 7,699 13,889 158,277 150,847 1 63,259 129,286 46,408 10,169 8.551 37,526 65,766 1.908,223 81,804 101,749 183,553 2,091,776 2,041,297 • 2,447 3,512 9,659 276 232 1.191 1,786 70,721 3,207 14,661 17,868 88,589 68,272 543 2,646 1,590 1,140 178 73 350 566 47,589 8,498 4,388 12,886 60,475 45,186 277 984 50 102 2,005 820 43,975 6,378 1,449 7,827 51,802 31,853 143 306 110 48 15 66 2,327 14,445 144 4,376 4,520 18;965 13,581 1 553 3,785 406 1,523 75 328 575 92,781 14,633 5,193 19,826 112,607 102,464 138 282 111 22 19 82 2,013 10,068 2,378 4,705 7,083 77,151 1,477 619 302 66 38 591 296 21,487 368 1,090 1,45822,945 30,317 s_ 30 108 1,848 22,748 43 8- - 31 7 3,334 157 3,491 5,339 4,749 6 25 82 1,677 138 193 1,870 376 i 98,809 - - - 382,798 382,198465,408 115 236 227 19 16 186 720 9,007 149 1,300 1,449 10,456 7,622 1 608 1,323 446 141 82 361 632 30,764 13,997 1,108 15,105 45,869 38,902 239 4,675 462 130 319 142 536- 22,515 5,508 660 6,768 28,683 32.825 - - I 22,520 22,520 22,520 7,585 1 14 575 1,113 2 - 1,263 6,337 15 45,751 11,119 492 11,611 57,362 42,549 178 878 129 40 23 107 370 8,842 - 7,130 7,130 7,130 7,130 18,101 658 18,759 27,601 26,370 168,843 149,194 62.164 12,671 10,922 49,297 76,504 2,711,891 192.193 149,254 341,447 3,053,358 2,987,234 1 717 4,925 526 1,985 97 425 745 70,251 16,495 6,764 23,259 93,510 87,288 169,560 .1�199 62,690 14,656 ® 49,722 77,249 2,782,142 208,688 156,018 364,706 3,148,848 3,054,520 • 40,355 53,947 I I • 3 3,187,203 3,108,467 EASTER SEALS JAYNE SHOVER CENTER NOTES TO FINANCIAL STATEMENTS I NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES Easter Seals Jayne Shover Center is an Illinois not for profit corporation that provides physical, speech and occupational therapy for children and adults primarily in Kane and Western Cook Counties on an at home or outpatient basis. The Center is a local unit of the St-ate Easter Seal I Society. A summary of the significant accounting policies of the Center is presented below to assist the reader in evaluating the financial statements. Change of Corporate Name Effective August 18, 2000 the Center changed its legal name from Jayne Shover Easter Seals 0 Rehabilitation Center, Inc. to Easter Seals Jayne Shover Center. Financial Statement Presentation The statement of functional expenses includes certain prior-year summarized comparative information in total but not by function. Such information does not include sufficient detail to J constitute a presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the Center's financial statements for the year ended August 31, 1999, from which the summarized information was Iderived. Support and Expenses Contributions received and unconditional promises to give are measured at their fair values and are reported as an increase in net assets. The Center 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, or if they are restricted as support for future periods. When -a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily I restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. Donor-restricted contributions whose restrictions are met in the same reporting period are reported as unrestricted support. The Center reports gifts of goods 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 Center reports expirations of donor restrictions when the donated or acquired long-lived assets are placed in service. Expenses are recorded when incurred in accordance with the accrual basis of accounting. 4 1 -6- p • • EASTER SEALS JAYNE SHOVER CENTER NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES, C ONTINUED Donated Services A substantial number of volunteers have donated services to the Center's program services and fund-raising campaigns during the year; however, these donated services are not reflected in the financial statements since the services do not require specialized skills as defined by generally accepted accounting principles. Materials and other assets received as donations are recorded and reflected in the accompanying financial statements at their estimated fair values at the date of receipt. Investments Investments are measured at fair value, determined by quoted market price, in the statement of financial position. Investment income or loss (including gains and losses on investments and interest) is included in the statement of activities as increases or decreases in unrestricted net assets unless the income or loss is restricted by donor or law. Accounts Receivable The allowance method is used in providing for uncollectible fe es. The provision for doubtful accounts is charged directly against program service fee income. Land, Building and Equipment The Center follows the policy of capitalizing the fair value of donated fixed assets and expenditures for land, building and equipment in excess of $1,000. Depreciation and amortization are provided by the straight-line method over the estimated useful lives of assets which range from five to fifty years. Financial Statement 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 reported period. Actual results could differ from those estimates. Concentration of Credit Risk The Center maintains its cash accounts and certificates of deposits in three commercial institutions located in northern Illinois. Thp total cash balances at each bank are insured by the Federal Deposit Insurance Corporation up to $100,000. Additionally, certain certificates of deposit included in the capital campaign :vestments are collateralized up to $1,000,000 by the financial institution. -7- • EASTER SEALS JAYNE SHOVER CENTER NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Concentration of Credit Risk, Continued The pledges receivable are from various corporations and individuals located primarily in Kane and Western Cook Counties. Historically, the Center has Rot experienced significant write offs on such pledges. Cash Equivalents Cash equivalents for the purpose of the cash flow statement include only the operating cash accounts. All other savings accounts and certificates of deposit are classified as investments. NOTE 2 - GRANTS AND PLEDGES RECEIVABLE Grants receivable at August 31, 2000 and 1999 consisted of the following: 2000 1999 Unconditional promises (expected to be received within the next fiscal year) $ 185,203 195,718 Other 212,368 139,947 $ 397,571 335,665 Pledges receivable at August 31 , 2000 and 1999 consisted of the following: 2000 1999 Capital Campaign pledges ($496,947 due in next $ 589,951 1,650,677 fiscal year, $93,004 due within five years) Telethon pledges (expected to be collected in next fiscal year) 11 ,436 7,393 $ 601 ,387 1 ,658,070 NOTE 3 - INVESTMENTS Investments consist of interest bearing cash accounts and certificates of deposit (which comprise the endowment, capital campaign and unrestricted investments), annuity investments (Note 5), and the President's deferred compensation plan (Note 4). I -8- EASTER SEALS JAYNE SHOVER CENTER NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 4 - DEFERRED COMPENSATION The Center maintained a deferred compensation plan for its retiring president. Under the plan, the Center was obligated to contribute $370 per month to the designated investment account through December 31, 1999. Total contributions for the year ended August 31, 2000 was $1,480 and for 1999 were $4,440. The president retired effective December 31, 1999. The scheduled payments to the retiring president are $2,800 per month through September 15, 2000, then the remainder over five years at $1,381 per month. I NOTE 5 - GIFT ANNUITIES The Center has received contributions in the form of gift annuities. tinder the terms of the annuity agreements, the principal amount and the excess of investment earnings over payments to annuitants are to be held intact until the death of the annuitants. The annuity investments, stated at fair value, consisted of the following at August 31, 2000 111 and 1999: 2000 1999 Fannie Mae, 6.5%, due February 25, 2023 $ 12,147 12,389 Fannie Mae, 7.5%, due August 25, 2019 9,075 18,550 Alliance Premier Growth, Mutual Fund 20,893 7,422 Fidelity Advisor, Mutual Fund 5,961 17,687 Janus Mutual Fund 22,363 16,634 111 Restricted cash fund 14,233 5,973 $ 94,672 88,655 The total cost of the above investments at August 31, 2000 and 1999 was $98,956 and $90,697, respectively. The unrealized depreciation was $4,284 and $2,042 at August 31, 2000 and 1999, respectively. The Center holds these investments as a Trustee to the annuitants and is required to make payments of $7,130 annually to the annuitants. The present value of the liability for annuity payments based on the life expectancy of the annuitants is $34,803 and $36,446 at August 31, 2000 and 1999, respectively. I i I • EASTER SEALS JAYNE SHOVER CENTER NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 5 - GIFT ANNUITIES, CONTINUED Investment income from all investments is comprised of the following for the year ended August 31, 2000 and 1999: 2000 1999 Interest income: Annuity investments $ 4,449 4,377 Other investments 11,767 39,351 16,216 43,728 Net unrealized loss on annuity investments ( 1,966) ( 2,193) $ 14,250 41 ,535 NOTE 6 - LAND, BUILDING AND EQUIPMENT Land, building and equipment consisted of the following at August 31, 2000 and 1999: 111 2000 1999 Land $ 31,640 31,640 Land improvements 31,136 31,136 Buildings 792,074 784,153 111 Construction costs for new building 3,333,483 41.7,715 Equipment and vehicles 1,140,238 853,059 5,328,571 2,1 17,703 .11 Less accumulated depreciation 1,183,801 1,090,437 $ 4,144,770 1 ,027,266 Depreciation expense for the year ended August 31, 2000 and 1999 was $93,510 and $67,286, respectively. I I c � 1 -10- I + lft.' '_^'. `..SL::1'.'\�G'... •$YS'l�si'.•S:3.Y•..a'S_ -%t.iM 1'ui=,vim/. _ — ..N.:.w :f 7...'_7T.. ,.t.V'.4 .t..ir..r....'i. .♦ Y EASTER SEALS JAYNE SHOVER CENTER NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 7 - NOTES PAYABLE The notes payable balance of $500,000 at August 31, 2000 is collateralized by real estate, due in monthly installments of $4,270 including interest at 8.28%, with a final payment of $440,556 due in September 2005. Principal payments due on the note payable during each of the next five fiscal years are as follows: 2001 S 9,335 2002 11 ,022 2003 11,970 2004 13,000 2005 454,673 I NOTE 8 - PENSION PLAN The Center maintained a defined benefit pension plan that covered all employees having 1,000 hours of service and are age 21 or over. Pension costs included current service costs, which were accrued and funded on a current basis, and prior costs, which was amortized over 20 years. The Board of Directors authorized the dissolution of the pension plan during the year ended August 31, 2000. The final payment to the plan of $77,867 was paid in September 2000 and included in accrued pension and 401 (k) expense on the statement of financial position at August 31 , 2000. The Board of Directors had previously amended the pension plan to freeze benefit obligations effective August 31, 1997. The following shows the components of pension expense for the year ended August 31, 1999 using the latest available actuarial information as of April 1, 1999: 1999 Service cost $ - Interest cost on the projected benefit obligation 36,218 Actual return on assets held in the plan ( 58,457) Amortization of transition asset - Effects of Special Events ( 8,638) $ ( 30,877) I 1 -11- I EASTER SEALS JAYNE SHOVER CENTER NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 8 - PENSION PLAN, CONTINUED The following sets forth the funded status of the plan and the amounts shown in the balance sheet as of August 31, 1999: 1999 Actuarial present value of benefit obligation: Vested benefits $ ( 508,980) Nonvested benefits - Accumulated benefit obligation ( 508,980) Effect of anticipated future compensation levels and other events - Projected benefit obligation ( 508,980) Fair value of assets held in the plan 500,627 Excess (deficiency) of plan assets over projected benefit obligation $ ( 8,353) The excess of plan assets over projected benefit obligation at August 31 , 1999 consisted of the following: 1999 Net unrecognized loss from past experience different than assumed $ 87,231 Pension liability included in the balance sheet ( 95,584) Excess (deficiency) $ ( 8,353) For 1999 the weighted average discount rate used to measure the projected benefit obligation was 7.0%, the rate of increase in future compensation levels was 5.33% in 1999 and 5.43% in 1998, and the expected long-term rate of return on assets was 7.75%. The Center used the straight-line method of amortization for unrecognized gains and losses. NOTE 9 - 401(K) PLAN The Center maintains a 401(k) plan that is available to substantially all employees who have completed one year of service of 1,000 hours or more. Contributions to the plan are made at the Company's discretion and are funded on a current basis. The Center's contributions to the plan for the years ended August 31 , 2000 and 1999 were $31,000 and $28,730, respectively. • -12- EASTER SEALS JAYNE SHOVER CENTER NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 10 - LEASE COMMITMENTS The Center leases vehicles and office equipment under operating lease agreements requiring total monthly rental payments of $4,141 with expiration dates ranging from September 15, 2000 through December 21 , 2002. Additionally, the Center leased office space for the Specialized Home Placement Program and additional space for the Center under operating lease agreements. The lease agreement required monthly rental payments of $2,140 and expired September 22, 2000. Total rent expense for all operating leases for the year ended August 31, 2000 and 1999 was $44,869 and $68,607, respectively. Total future minimum lease commitments under the above leases were as follows: 11 YEAR ENDING AUGUST 31, 2001 $ 11,749 2002 3,789 2003 897 $ 16,435 3 NOTE 11 - CONTINGENCIES The Center receives significant financial assistance from several state and local governmental agencies in the form of grants. Program revenue in excess of program expense is subject to recapture under provision of the Illinois Grant Funds Recovery Act. Additionally, the disbursement of funds received under these programs generally requires compliance with terms and conditions specified in the grant agreements and is subject to audit by the grantor agencies. Any disallowed claims resulting from such audits could become a liability to the Center. However, management believes that any such disallowed claims would not have a material effect on the financial statements or the overall financial position of the Center. t I(- II -13- 0 ' . EASTER SEALS JAYNE SHOVER CENTER NOTES TO FINANCIAL STATEMENTS I (CONTINUED) NOTE 12 - SPECIAL EVENTS The following is a summary of the special events conducted by the Center for the years ended August 31, 2000 and 1999: 2000 DIRECT NET INCOME COSTS INCOME Telethon $ 297,700 83,464 214,236 Golf outing 26,161 7,022 19,139 $ 323,861 90,486 233,375 1999 Il DIRECT NET INCOME COSTS INCOME ITelethon $ 264,936 67,599 197,337 Golf outing 26,168 5,850 20,318 I $ 291,104 73,449 217,655 INOTE 13 - TEMPORARILY RESTRICTED NET ASSETS Temporarily restricted net assets are composed of the following: 2000 1999 ITime restrictions on unconditional promises $ 185,203 195,718 Time restrictions on annuity net assets 101,760 99,956 Program restrictions: Respite service 2,810 5,863 Capital campaign 2,412,575 I $ 289,773 2,714,1 12 I NOTE 14 - PERMANENTLY RESTRICTED NET ASSETS Permanently restricted net assets of $37,520 represent the portion of the endowment 3 restricted to investments in perpetuity, the income from which the Board of Directors has elected to add to the designated endowment along with other investment income from the designated endowment. The designated endowment is expendable for unrestricted purposes Iat the discretion of the Board of Directors. -14- i 1 . '.4 t .' fS.ifi .rJti t .i.«t: t1 -•1a �'i .h6$. ' ice-ia.t .-._ 3, 'l£sktio- , EASTER SEALS JAYNE SHOVER CENTER NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 15 - CAPITAL CAMPAIGN During the year ended August 31, 1997 the Center initiated a capital campaign to raise funds for the construction of a new building. The activity of the capital campaign for the years ended August 31 , 2000 and 1999 was as follows: 2000 1999 Restricted gifts $ 414,316 1,562,102 Amount invested in building improvements (2,826,891) ( 352,144) Increase (decrease) in temporarily restricted net assets (2,412,575) 1,209,958 Beginning temporarily restricted net assets 2,438,143 1,228,185 Ending temporarily restricted net assets $ 25,568 2,438,143 The temporarily restricted net assets at August 31, 2000 and 1999 consisted of the following: Program restriction for new buildings $ - 2,412,575 Time restriction on annuity net asset 25,568 25,568 • Net temporarily restricted net assets $ 25,568 2,438,143 The funds raised by the capital campaign are restricted for the construction of a 23,500 square foot addition to the Center's building. The estimated cost .of the addition is $3,810,000. The completion date for the construction was October 2, 2000. NOTE 16 - TAX STATUS )11 The Easter Seals Jayne Shover Center is exempt from income taxes under Section 501 (c)(3) of the Internal Revenue Code. 1111 -15- I 11 I I I I SUPPLEMENTARY INFORMATION I I I I I I I I ',bk./ MUEL .I .ER & CO., LLP MUIELL[R CON:SLILFI NC, CKCThI' INDEPENDENT AUDITORS' REPORT I The Board of Directors Easter Seals Jayne • Shover Center Elgin, Illinois I • Our report on our audits of the basic financial statements of Easter Seals Jayne Shover Center for the years ended August 31, 2000 and 1999 appears on page 1. These audits were made for the purpose of forming an opinion on such financial statements taken as a whole. The information on pages 17 and 18 for the year ended August 31, 2000 is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audits of the basic financial statements and, in our opinion, is -fairly stated in all material respects in relation to the basic financial statements for the year ended August 31, 2000 taken as a whole. I 4 •• Elgin, Illinois November 1, 2000 -1 6- Certified Public Accountants I Management Consultants 1750 Grandstand Place . Elgin,Illinois 60123 . Phone:847.888.8600 . Fax:847.888.0635 1121 East Main Street . St.Charles, Illinois 60174 . Phone:630 377.2550 . Fax:630.377.2214 mueIIer imueilercpa.corn I I I I (THIS PAGE INTENTIONALLY LEFT BLANK) I I p I I I 1 EASTER SEALS JAYNE SHOVER CENTER I SCHEDULE OF SUPPORT, REVENUE AND EXPENSES OF 111E RESTRICTED PROGRAMS YEAR ENDED AUGUST 31, 2000 i WITH COMPARATIVE TOTALS FOR 1999 I 2000 PROGRAM SERVICES SPECIALIZED HOME EARLY AUTISTIC PLACEMENT INTERVENTION PRESCHOOL DHS 11 Public support and revenue: Public support: United Way $ 52,330 13,750 - Contributions - f'I In-kind contributions 293 684 - 52,623 14,434 - Fees and grants from governmental agencies 111 ,641 - 127,739 Other revenue: _ Investment income - - _ Other - Total public support and revenue 164,264 14,434 127,739 Expenses: Program services 1,142,655 206,417 149,657 Supporting services: Management and general 100,816 17,286 4,037 Public relations and fund raising 74,552 12,783 2,986 Total supporting services 175,368 30,069 7,023 1 Total expenses 1 ,318,023 236,486 156,680 Excess (deficiency) of public public support and revenue over expenses $ (1,153,759) (222,052) (28,941) -17 • - 1 i i • 2000 2000 1999 PROGRAM SERVICES SPECIALIZED ' FAMILY HOME SUPPORT SUPPORTED HOME i PLACEMENT RESPITE SERVICE- THERAPEUTIC LIVING BOUND TRANS- CAPITAL GIFT DCFS SERVICE TITLE XX RECREATION ARRANGEMENT SERVICES PORTATION CAMPAIGN ANNUITIES TOTAL TOTAL 1 - - 28,4-82 - - _ _ _ - 94,562 106,571 - 200 - 3,125 - - - 459,705 - 463,030 1,565,416 I - - - - - 5,336 558 200 28,482 3,125459,705 ,569 1,677,323 I432,819 170,944 80,700 44,161 12,193 5,000 - - - 985,197 1,324,776 f - - - - _ 2,483 2,483 2,183 _ •- - _ - - 1,643 1,643 1,674 - - - _ _ _ _ - 4,126 4,126 3,857 1 432,819 171,144 109,182 47,286 12,193 5,000 - 459,705 -4,126 1,547,892 3,005,956 499,959 168,843 149,194 62,164 12,671 10,922 49,297 - - 2,451,779 2,251,037 18,393 6,371 13,021 4,674 1,024 861 6,575 - - 173,058 125,1116 13.601 4,711 9,629 3,456 757 637 - - - 123,112 166,577 31.994 11,082 22,650 8,130 1,781 1,498 6,575 - - 296,170 291,693 531,953 179,925 171,844 70,294 14,452 12,420 55,872 - - 2,747,949 2,542,730 (99,134) (8,781) (62,662) (23,008) (2,259) (7,420) (55,872) 459,705 4,126 (1,200,057) 463,226- I I 1 1 I 1 (THIS PAGE INTENTIONALLY LEFT BLANK) I _ • EASTER SEALS JAYNE SHOVER CENTER SCHEDULE OF FEES AND GRANTS FROM GOVERNMENTAL AGENCIES YEAR ENDED AUGUST 31, 2000 WITH COMPARATIVE TOTALS FOR 1999 2000 CURRENT RESTRICTED FUNDS SPECIALIZED HOME EARLY AUTISTIC PLACEMENT INTERVENTION PRESCHOOL DHS Fees and grants from governmental agencies: Department of Human Services: Grant-in-aid $ 81,641 - 51,562 In home respite - Purchase of care - 37,340 Specific assistance from Social Security - 38,837 Department of Children and Family Services Township revenues 30,000 - - City recreation grant - - Title XX - donated funds initiative - - - $ 111,641 - 127,739 } } -18- • ,r , t • R' . 1 `` 2000 2000 1999 CURRENT RESTRICTED FUNDS SPECIALIZED FAMILY - HOME SUPPORT SUPPORTED HOME CURRENT UN- PLACEMENT RESPITE SERVICE- THERAPEUTIC LIVING BOUND TRANS- TOTAL RESTRICTED DCFS SERVICE TITLE XX RECREATION ARRANGEMENT SERVICES PORTATION RESTRICTED FUND TOTAL TOTAL 1 CI - - _ - 12,193 - 145;396 145,396 302,757 150,944 - 150,944 - 150,944 142,793 - - - - - - 37,340 - 37,340 39,877 - - 38,837 38,837 43,366 - 432,819 - - - - - 432,819 432,819 634,896 . - 20,000 - - - 5,000 - 55,000 35,807 90,807 87,901 - - - 44,161 = - 44,161 - 44,161 22,000 80,700 - 80,700 - 80,700 84,343 432,819 170,944 80,700 44,161 12,193 5,000 - 985,197 35,807 1,021,004 1,357,933 I] • A 1 I 1 I • .. 1 6 Easter Seals Jayne Shover Center 799 S. McLean Blvd. Elgin, IL 60123 (847) 742-3264 Voice (847) 742-9436 Fax _ -; PROGRAM: Bowling Day(s): Wednesday Times: 8 Length: 2 hours Fee: 30.00 - TOTAL PARTICIPANTS: 38 ELGIN RESIDENTS: 33 % 87 TOTAL PROGRAM COST: 2341.00 ELGIN PORTION: 2036.67 Facility Cost: 1216.00 Staff Cost: 980.00 Supply Cost: 100.00 Equipment Cost: Misc. Cost: 45.00 TOTAL PROGRAM FEES: 600.00 ELGIN PORTION: 522.00 AMOUNT REQUESTED: $1514.67 I certify that the services for which payment is requested have been provided to residents of the city of Elgin within the Fall, 2000 session of the Therapeutic Recreation Program, and documentation is available upon request. G- Carlito V. Soriaga Vice President of Finance Easter Seals Jayne Shover Center 799 S. McLean Blvd. Elgin, IL 60123 (847) 742-3264 Voice (847) 742-9436 Fax PROGRAM: Bodyworks Day(s): Wednesday Times: 8 Length: 1 hour Fee: 15.00 TOTAL PARTICIPANTS: 8 ELGIN RESIDENTS: 8 % 100 TOTAL PROGRAM COST: 639.00 ELGIN PORTION: 639.00 Facility Cost: Staff Cost: 540.00 Supply Cost: 64.00 Equipment Cost: 35.00 Misc. Cost: TOTAL PROGRAM FEES: 75.00 ELGIN PORTION: 75.00 AMOUNT REQUESTED: $564.00 I certify that the services for which payment is requested have been provided to residents of the city of Elgin within the Fall, 2000 session of the Therapeutic Recreation Program, and documentation is available upon request. Carlito V. Soriaga Vice President of Finance t Easter Seals Jayne Shover Center 799 S. McLean Blvd. Elgin, IL 60123 {847) 742-3264 Voice • (847) 742-9436 Fax PROGRAM: Family Swim Day(s): Thursdays Times: 8 Length: 1 hour Fee: 30.00 TOTAL PARTICIPANTS: 10 ELGIN RESIDENTS: 9 % 90 TOTAL PROGRAM COST: 664.00 ELGIN PORTION: 597.60 Facility Cost: 160.00 Staff Cost: 440.00 Supply Cost: 64.00 Equipment Cost: Misc. Cost: TOTAL PROGRAM FEES: 90.00 ELGIN PORTION: 81.00 AMOUNT REQUESTED: $516.60 I certify that the services for which payment is requested have been provided to residents of the city of Elgin within the Fall, 2000 session of the Therapeutic Recreation Program, and documentation is available upon request. Q1--4-4`; Carlito V. Soriaga Vice President of Finance Easter Seals Jayne Shover Center 799 S. McLean Blvd. Elgin, IL 60123 (847) 742-3264 Voice (847) 742-9436 Fax PROGRAM: Diners Club Day(s): Tuesday Times: 2 Length: 3.5 hours Fee: 10.00 TOTAL PARTICIPANTS: 16 ELGIN RESIDENTS: 13 % 81 TOTAL PROGRAM COST: 393.00 ELGIN PORTION: 318.33 Facility Cost: Staff Cost: 315.00 Supply Cost: 50.00 Equipment Cost: 28.00 Misc. Cost: TOTAL PROGRAM FEES: 60.00 ELGIN PORTION: 48.60 AMOUNT REQUESTED: $269.73 1 certify that the services for which payment is requested have been provided to residents of the city of Elgin within the Fall, 2000 session of the Therapeutic Recreation Program, and documentation is available upon request. (2-1-4 OL-(-••1- d Cartito V. Soriaga Vice President of Finance d Easter Seals Jayne Shover Center 799 S. McLean Blvd. Elgin, IL 60123 (847) 742-3264 Voice (847) 742-9436 Fax PROGRAM: Movie and Munchies Day(s): Tuesdays • Times: 2 Length: 4 hours Fee: 10.00 TOTAL PARTICIPANTS: 14 ELGIN RESIDENTS: 12 % 86 TOTAL PROGRAM COST: 460.00 ELGIN PORTION: 395.60 Facility Cost: Staff Cost: 385.00 Supply Cost: 30.00 Equipment Cost: 45.00 Misc. Cost: TOTAL PROGRAM FEES: 100.00 ELGIN PORTION: 86.00 AMOUNT REQUESTED: $309.60 I certify that the services for which payment is requested have been provided to residents of the city of Elgin within the Fall, 2000 session of the Therapeutic Recreation Program, and documentation is available upon request. Carlito V. Soriaga Vice President of Finance