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01-81 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. ..) ,I,i,p-1,- (72 Cbt-E9 '7:::,,fr/ f ' 5 V ----c -t-Tf 145Z, 46.,,,r- - 3 ..) '1 ,,,,,ri-4-4 - '- )',-::::_,,,,,,pi --,t / 4 - )1 . --e-4?-413° s , • • i (e -0' " , 1 ), --, . „firr , , ,,,,-,--x ,-, . • •-' kny I , I a ,'1' \ . I I '15-V l'4 Tr'-t 411. , 1---v----'17 ) ' -el ,,):,„--,A0 i - , AA --r, ,--Q . ,--Y- t I-- '' . r-1.-- -op e7A/ i',0 -r-i7v " c' --P -f7,,,„, ra --,- r „0-- -,-70- s , . J ,„-4-° &?"/ ' --6-0--°A1 ope,40-rlaf- ii7 '1 - K°' ''vQ' I' t -1-\ dril /1A-fio r wo ,/ / , , ,,,,, _, , „,, , / 41 ty-pfyi 344271,W V, -7rf 7717 t I rvIWO • . . • •• - 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