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03/05/2012 Audit AUDIT REPORT OF MONROE COUNTY HUMAN SERVICES ADVISORY BOARD GRANTS AND GRANT POLICIES AND PROCEDURES March 5, 2012 COUNT L, " • , • • CU /QG�C, �} CJ f CJ • wow. II' ; p • O Q � 1' F ••ouNTY.�.. t, 0 Prepared by: Internal Audit Department Clerk of the Circuit Court Danny L. Kolhage, Clerk Monroe County, Florida AUDIT REPORT OF MONROE COUNTY HUMAN SERVICES ADVISORY BOARD GRANTS AND GRANT POLICIES AND PROCEDURES TABLE OF CONTENTS Page I. OBJECTIVES AND SCOPE 1 II. METHODOLOGY 1-2 III. BACKGROUND INFORMATION 2-3 IV. AUDIT CONCLUSIONS 4 V. AUDIT FINDINGS A. BOCC Agreements for HSAB grant funding. 5 -6 B. Wrtitten and approved HSAB policies and procedures. 7 -10 C. Monitoring and Performance Measures. 11 -23 D. Independence of Human Services Advisory Board. 24 -25 E. All Organizations applying for HSAB grant funding should submit IRS Form 990 or a Statement of Functional Expenses, if they are only required to file IRS Form 990 -EZ. 26 F. Check the Organization's 501c3 status. 27 G. Individual Organizations. 28 G1. The Big Pine Athletic Association, Inc. was not aware they did not receive all of their HSAB awarded funding. 29 G2. The Big Pine Athletic Association, Inc. did not receive United Way funding in 2011. 30 G3. The Big Pine Athletic Association, Inc. operated a concession stand without entering it into their accounting records. 31 G4. Independence Cay, Inc. did not file the 2009 and 2010 IRS Return of Organization Exempt from Income Tax (Form 990) that was submitted with their HSAB applications. 32 -33 G5. Independence Cay, Inc. submitted the same bill for reimbursement to the Southernmost Homeless Assistance League (SHAL) for reimbursement. 34 -35 VI. EXHIBITS A. Monroe County Board of County Commissioners Resolution 077 -1991, dated March 13, 1991. B. Monroe County Board of County Commissioners Resolution 056 -1992, dated January 8, 1992. C. BOCC Agenda Item and Excerpt from BOCC Minutes from June 16, 2010. D. BOCC Agenda Item and Excerpt from BOCC Minutes from November 10, 2010. E. Recommendations for County Funding for Health and Human Services Providers FY 2012. F. Sample BOCC Agreement for HSAB grant funding. G. Sample Performance Reports. H. Sample Form Reporting on Outcomes. I. HSAB Ratio Analysis. J. County Attorney Opinion and Clarification. K. Charity Navigator Financial Measurement. L. Independence Cay, Inc.'s Reimbursement Request to the HSAB. M. Independence Cay, Inc.'s Reimbursement Request to SHAL. N. County Administrator's Audit Responses. O. Big Pine Athletic Association's Audit Responses. P. Independence Cay's Audit Responses. AUDIT REPORT OF MONROE COUNTY HUMAN SERVICES ADVISORY BOARD GRANTS AND GRANT POLICIES AND PROCEDURES I. OBJECTIVES AND SCOPE At the request of the Monroe County Clerk of the Circuit Court, the Internal Audit Department has completed an audit of the Human Services Advisory Board (HSAB) grants and policies and procedures for the Monroe County Board of County Commissioners (BOCC). The audit objectives were to assess compliance with the Monroe County Board of County Commissioners' policies, procedures, resolutions and agreements and the Human Services Advisory Board's policies and procedures. Other objectives were to evaluate the needs and areas of concern for the further development of HSAB policies and procedures. II. METHODOLOGY A. We interviewed the following personnel to obtain information about the County and HSAB's Policies and Procedures. 1. Lisa Tennyson, Grants Administrator 2. Suzanne Hutton, Monroe County Attorney 3. The Clerk's Finance Department personnel 4. Director and Staff of Womankind, Inc. 5. Chairperson, Director and Bookeeper of Independence Cay, Inc. 6. Chairperson of Big Pine Athletic Association, Inc. 7. Big Pine Bookkeeping, Bookkeeper for Big Pine Athletic Association, Inc. B. Internal Audit Department examined the following documents: 1. BOCC Resolutions. 2. BOCC Agenda Items. 3. BOCC Minutes. 4. BOCC Agreements. 5. HSAB Minutes. 6. HSAB Working Group Minutes and Recommendations. 7. HSAB Funding Recommendations. 8. Records obtained from individual organizations selected for audit by Internal Audit. C. Internal Audit Department reviewed Administrative Resolutions, Agenda Items, Minutes and Agreements to ensure that all terms and conditions were being complied with as documented within the instruction. D. Internal Audit Department reviewed and traced payments to Monroe County records. E. Internal Audit Department compared reimbursement request made to other agencies with HSAB payment records for duplicity. III. BACKGROUND INFORMATION The Human Services Advisory Board was created by BOCC Resolution 077 -1991. The Human Services Advisory Board purpose is "to evaluate County needs and agency performances using established guidelines so as to determine where the community will derive the greatest benefit from the tax dollars expended..." The HSAB "shall establish eligibility guidelines and application procedures which shall become effective upon approval by the BOCC. The HSAB shall (1) carefully evaluate the County's human services needs, (2) recommend the most cost effective way of obtaining needed services, (3) develop measures of the services provided, and (4) determine which of those services are appropriate for public funding." See Exhibit A — Monroe County Board of County Commissioners Resolution 077 -1991, dated March 13, 1991. BOCC Resolution No. 056 -1992 states that the HSAB shall consist of five (5) members, each of who shall be appointed by each individual County Commissioner and limited to a term of two years or the termination of the respective appointing Commissioner's term. The original Resolution set the HSAB board at seven (7) members. ." See Exhibit B — Monroe County Board of County Commissioners Resolution 056 -1992, dated January 8, 1992. On June 16, 2010, the BOCC approved the creation of a committee "to examine and possibly modify the HSAB funding process and policies including funding categories, weighting of categories, etc." The committee will consist of 9 voting members including the 5 current HSAB members and 4 additional members to be appointed by each of the 4 commissioners, not including the Mayor. The committee will meet approxitmtely 5 times and complete and forward a series of funding policy recommendations to the BOCC by Novmember 2010, to be incorporated into the FY 2012 budget process. See Exhibit C — BOCC Agenda Item and Excerpt from BOCC Minutes from June 16, 2010. On November 17, 2010, the BOCC reviewed the recommendations of the committee and made several changes to the HSAB procedures. See Exhibit D - BOCC Agenda Item and Excerpt from BOCC Minutes from November 10, 2010. The following changes were made: "modify /streamline the application; elicit additional information about how prior year's funding was utilized; offer an opportunity for organization to change their funding category; eliminate the weighted percentages attached to each of the funding categories for two years; move several organzitions that are not statutorily or otherwise required to be funded from BOCC line items to HSAB with the funding (these are: Big Pine Athletic Assoc., Heart of the Keys Youth, Kids Come First; Rural Health Network, Upper Keys YMCA and Keys to Recovery); and to make an explicit policy that the vast majority of HSAB funding granted to any agency must be spent in and directly benefit Monroe County. According to the "Recommendations for County Funding for Health and Human Services Providers for FY 2012 ", the three categories of human services are: medical, core social services and quality of life services. The fiscal year 2012 HSAB budget is $ $2,221,777 (this total represents 2 $1,768,200 in previous HSAB organizations budgets plus $453,577 for the budgets of six organizations previously funded from BOCC line items to HSAB). This amount has remained the same since fiscal year 2010. The overall budget has decreased since its amount of $2,326,581 in fiscal year 2006. See Exhibit E - Recommendations for County Funding for Health and Human Services Providers for FY 2012. The HSAB reviews funding requests from nonprofit, human service organizations. Each year, the HSAB meets in February and May to discuss and review the applications and finalize its recommendations for funding to the BOCC. According to the "Recommendations for County Funding for Health and Human Services Providers for FY 2012 ", The HSAB prioritizes funding for organizations that; use HSAB funds to leverage ouside funding, do not duplicate existing services, demonstrate need for services and demonstrate sound financial management. The HSAB uses categories and weighted percentages assgned to each category as a guidline to assist in making its funding recommendations. Medical Services category is weighted 65% and means the organization provides medical, mental and /or dental care for economically disadvantaged. Core Social Services category is weighted 30% and means the organization provides essential services such as food, clothing or housing; emergency diasaster relief; family violence issues; adult and child daycare; end - of -life support for the disadvantaged. Quality of Life Improvement Services is weighted 5% and means the organization provides services created to improve the quality of life for individuals or community; educational, preventative, training, recreational and cutural services, etc. See Exhibit E - Recommendations for County Funding for Health and Human Services Providers for FY 2012. 3 IV. AUDIT CONCLUSIONS A. BOCC Agreements for HSAB grant funding should contain specific information on which expenses qualify for funding and reimubursement by the County. B. The HSAB needs written policies and procedures codified and formally approved by the Board of County Commissioners. C. Monitoring and performance measures need to be established and utilized. D. The HSAB needs to establish or adhere to existing term limits for board members to promote independence, accountability and transparency. E. All organizations applying for HSAB grant funding should submit an IRS form 990 or a Statement of Functional Expenses, if they are only required to file IRS Form 990 -EZ. F. The organization's IRS Letter of Determination Indicating 501c3 status should be checked for current status. G. Three individual HSAB grantees were chosen for audit: Big Pine Athletic Association, Independency Cay, Inc. and Womankind, Inc. G1. The Big Pine Athletic Association, Inc. should be aware of reimbursements received and HSAB funding amounts available. G2. The Big Pine Athletic Association, Inc. did not receive United Way funding in 2011. G3. The Big Pine Athletic Association, Inc. operated a concession stand without entering it into their bookkeeping records or reporting it as project income on their application. G4. Independence Cay, Inc. did not file the 2009 and 2010 IRS Return of Organization Exempt from Income Tax (Form 990) that was submitted with their HSAB applications. G5. Independence Cay, Inc. submitted that same bill for reimbursement to the HSAB and the Southernmost Homeless Assistance League (SHAL) for reimbursement. 4 V. AUDIT FINDINGS A. BOCC Agreements for Human Services grant funding Finding: Currently, a reimbursement request from the funded organization is submitted directly to the Clerk's Finance Department for processing. This procedure does not include County staff review or approval before payment. County staff does not see the items requested and paid to the funded organization at any time in the process. The BOCC Agreements for grant funding should contain specific information on which expenses qualify for funding and reimbursement by the County. Many of the organizations receive funding from numerous sources. The BOCC Agreements for grant funding should also require review and approval of the request for reimbursement by County staff before submission to the Clerk's Finance Department for payment. The internal controls recommended above help to ensure that the Human Service grant funds are being used as intended and provides greater accountability. Recommendation(s): 1. We recommend that the BOCC Agreements for grant funding contain specific information on which expenses are approved for funding. 2. We recommend that the BOCC Agreements require reimbursement requests be sent to County staff for review and approval before submission to the Clerk's Finance Department. County Administrator's Response: County staff is not aware of any problems related to the funding of ineligible services or expenses that have prompted a recommendation to require additional internal controls beyond those currently in existence. All contracts are reimbursement- based; an organization must first provide the program service, pay the expenses for the program service, and provide the proper documentation related to the expense. Only then will the County make a payment to the organization. Attachment C in each contract /agreement describes the services eligible for funding. County staff, during preparation of the agreements, ensures that the language in Attachment C is consistent with the services that were applied for and approved by the HSAB. Currently, HSAB requests for reimbursement go directly to Finance; a process that has been in place for several years. The Finance Department carefully scrutinizes and documents every expense prior to payment The Finance Department has copies of all agreements, including all Attachment Cs. Only expenses directly related to those services are eligible to be reimbursed. 5 Staff Recommendation: Staff agrees that there are varying levels of specificity in these service descriptions and will endeavor to ensure that Attachment C service descriptions contain more specific information related to expenses. The additional internal control of County staff review of invoices may impact staff resources. Also, since the Finance Department conducts its own thorough review of each expense in each reimbursement request, the additional review from County staff may be duplicative. Auditor's Comment: The Clerk's Finance Department does not review expenditures as they relate to services approved by the HSAB through the application process, just the language in the BOCC Agreement which may not be specific in all cases. 6 B. Written and approved FISAB policies and procedures Finding: The Human Service Advisory Board was formed by resolution 077 -1991. See Exhibit A — Monroe County Board of County Commissioners Resolution 077 -1991, dated March 13, 1991. The HSAB established eligibility guidelines, application procedures, evaluated county needs, recommends most cost effective way of obtaining needed services, developed measures of services provided and determined which of these services are appropriate for public funding. There have been numerous changes to the process since 1991 contained in different documents and with different Board of County Commision approval. According to the "Recommendations for County Funding for Health and Human Services Providers for FY 2012 ", the HSAB uses categories and weighted percentages assigned to each category as a guideline to assist in making its funding recommendations. The HSAB Working Group chose to eliminate the weighted percentages associated with the funding categories (but not the funding categories themselves for two complete funding cycles). Medical Services category is weighted 65% and means the organization provides medical, mental and /or dental care for economically disadvantaged. Core Social Services category is weighted 30% and means the organization provides essential services such as food, clothing or housing; emergency diasaster relief; family violence issue; adult and child daycare; end -of -life support for the disadvantaged. Quality of Life Improvement Services is weighted 5% and means the organization provides services created to improve the quality of life for individuals or community; educational, preventative, training, recreational and cultural services, etc. See Exhibit E - Recommendations for County Funding for Health and Human Services Providers for FY 2012. The Board of County Commissioners gives guidance and direction to the HSAB with those percentages. With the move of some entities (Big Pine Athletic Association, Heart of the Keys Youth, MCEF /Be the Change, Rural Health Network and Upper Keys YMCA) from the direct BOCC line item funding to the HSAB, the Board of County Commissioners may want to consider issuing new guidelines and long term strategy for the HSAB to help address the County's needs. The policies and procedures need to be codified and formally approved by the Board of County Commissioners. Official Board of County Commission approved policies and procedures help to ensure that staff members and HSAB members understand the Board's objectives, and their delegated duties. Recommendation(s): 1. We recommend that HSAB policies and procedures be codified and formally approved by the Board of County Commissioners. 2. The Board of County Commissioners should consider reviewing current guidelines as well as issuing new guidelines and long -term strategies for the HSAB to help address County needs. 7 County Administrator's Response: The HSAB and County staff adhere to all policies and guidelines. All HSAB policies and guidelines have been approved by the Board of County Commissioners and were established through the following board actions: • Resolution 077 -1991; • Resolution 056 -1992; • Resolution 093A -2002; • Recommendations from the 2001 Human Services Review Committee approved at the February 13, 2002 BOCC meeting; (These are the major HSAB guidelines and were not mentioned in the Audit Report's findings and recommendations.) • Resolution 277 -2009; • Recommendations from the 2010 Working Group, approved by the BOCC in November 2010. • There was also a Task Force that was convened by BOCC direction at the July 2006 meeting, and whose members were approved at the August 2006 meeting. The purpose of the Task Force was to "eliminate duplication of services." It is undear whether the Task Force presented any formal recommendations to the BOCC for approval. There are a few operational HSAB procedures, such as the funding cycle time line, funding availability notices and board liaison, which have not been specifically addressed by the BOCC. There are also specifics related to the applications themselves and the evaluation process, such as the ramification of submitting an application that is missing a schedule or an attachment or the relative importance of match, that have not been specifically approved by the BOCC. County staff will organize and compile the cumnt guidelines and policies approved by various BOCC actions into a single document that shall be presented to the BOCC for discussion and approval. Staff will await further direction from the BOCC with regard to current guidelines, policies and procedures, as well as any additional actions to be taken. Re • . • • the Audit Re • ort's Discussion of e'. hted Percen . - : The establishment of the three funding categories, each with an assigned relative weight (65% for medical and mental health, 35% for core services, 5% for quality of life), was one of the guidelines recommended by the Human Services Review Committee and approved by the BOCC in February 2002. (See attached.) These were sunsetted for two years in 2010 by the HSAB Working Group. The HSAB Working Group was convened to review HSAB guidelines and policies. Specifically, it discussed the value and application of weighted percentages, and ultimately recommended sunsetting the weighted percentages for two years. The group agreed that given the changes in the current economic environment, there were emergent needs that could be viewed as equally important as medical and mental health services, such as emergency food. HSAB members also reiterated that the weighted percentages guidelines were always viewed as flexible, rather than as firm limitations. The recommendations approved by the BOCC state: 8 As guidelines (guidelines is underlined in the original ,vcommendations) for the HSAB to consider in making its funding recommendations, medical services would receive 65 %, am services 30%, and quality of lija impivt meet services 5% oftotal funding. The actual recommendations ofthe HSAB may vary from these guidelines at the discretion ofthe HSAB. In FY 12, HSAB absorbed six BOCC line item - funded entities. Two were added to the medical group, one was added to the core services group, and three were added to the quality of life category. These organizations came into the HSAB with their funding from BOCC, so they did not impact the funding of any other organization. They did impact the overall distribution among the categories, as you can see from the FY 12 distribution before and after. These are the actual percentages for medical and mental health, core services, and quality of life categories, respectively, over the past several years: • FY 12: 50.0,48.3 and 1.7 (new BOCC line items not calculated in) • FY 12: 55.5,39.8 and 4.7 (with new BOCC line items calculated in) • FY 11: 54.6,45.0 and 0.4 • FY 10: 54.3,44.4 and 1.3 • FY 09: 57.1,41.3 and 1.6 Regarding the Audit Report's Discussion of Moving Entities back to HSAB from BOCC line item funding: In 2002, the HSRC recommended moving some line item funded organizations included those providing recreational and medical /mental health services over to HSAB, and keeping those whose funding is required by law, such as Baker Act services and cultural programs as directly- funded line items overseen by the Commission. Although this policy was adopted by the Commission, most applicants were moved back to line item status by the Commission piecemeal over the following years, and new organizations (including bird rescue centers and the Upper Keys Community Pool) were added to line item status. The 2010 Working Group also revisited this issue. Like its predecessor, it recommended that those organizations whose funding is not required by statute or ordinance, be brought back under HSAB. Bringing all organizations into HSAB is an attempt to enhance fairness, transparency and oversight as all organizations must complete and submit to the formal HSAB application and review process. (For BOCC line items, there is no formal application or review process.) Those organizations that were moved to HSAB indude the recreational programs: Big Pine Athletic Association, Heart of the Keys Youth, Kids Come First and YMCA; and the medical and mental health programs: Rural Health Network and Keys To Recovery. These were all moved to HSAB with their current funding amounts and therefore did not negatively impact the overall HSAB funding amount. This 2010 Working Group recommendation was entirely consistent with the Board- approved 2002 HSRC recommendation: 9 Funding requin'd by law, such as Baker Act services, will remain directly funded by the BOCC, as will funding for cultural programs. Mental health sen'ices, medical services and recreational services, formerly funded directly by the BOCC as part of the budget process will now apply to the HSAB. 10 C. Monitoring and Performance Measures Finding: HSAB funding is becoming even more important to nonprofit organizations as other funding sources are shrinking. A review of the HSAB working committee minutes revealed that members are interested in quantifying statistical data and administrative costs such as salaries in order to base their recommendations. Site visits are not made by HSAB members or County personnel. Section 9(k) of the agreement provides for County monitoring visits if requested. See Exhibit F — Sample HSAB Agreement. Section 9(i)(j) Compliance with County Guidelines in the Agreements requires an initial performance report describing services provided during the prior fiscal year and a final performance report describing services rendered during the current grant period. The Agreement states "The performance reports shall include statistical information regarding the types and frequencies of services provided, a profile of clients (including residency) and numbers served, and outcomes achieved." See Exhibit F — Sample HSAB Agreement. The performance reports are designed by the nonprofits and are not standardized to allow any type of comparisions between the nonprofits or comparing the same nonprofit from year to year. See Exhibit G — Sample Performance Reports. A standard form for the performance reports, requiring statistical information could be developed that requires the program managers to quantify desired outcomes, specify what types of data will be collected to measure progress and who is responsible for tracking /reporting on each outcome. For example, the number of participants in the program, surveys /questionnaires, interviews with participants and evidence based data. Standards translate goals into specific measurable outcomes. Every end product or service could be measured and compared over time. The nonprofit should work toward ensuring accuracy of the reported measures. Presently, each nonprofit determines and reports performance measurements. See Exhibit H — Sample Form Reporting on Outcomes. Performance Measurement The Internal Audit Department completed a worksheet comparing individual HSAB amounts to different financial information producing measurable and comparable data. See Exhibit I — HASB Ratio Analysis. Internal Audit used some of the performance measures of the Charity Navigator in the Ratio Analysis Worksheet. Charity Navigator, founded in 2001, is an independent charity evaluator, who rates more than 5,000 charities on their financial health, accountability and transparency. See Exhibit K — Charity Navigator — Examples of different analysis used to rate a charity. According to Charity Navigator's website "Our ratings show givers how efficiently we believe a charity will use their support today, how well it has sustained its programs and services over time and their level of commitment to good governance, best practices and openness with information." 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' K > 3 Y w H > HUMAN SERVICES ADVISORY BOARD RATIO ANALYSIS COLUMN E COLUMN F FISCAL YEAR 2011 (PROJECTED) TAKEN FROM HSAB APPLICATION EXECUTIVE DIRECTOR OR TOTAL SALARY TO TOTAL REVENUE % SALARY TO AGENCY EQUIVALENT POSITION COMPENSATION FTES TOTAL # FTE BUDGET (CASH) REVENUE American Red Cross Greater Miami & The Keys MGMT STAFF $ 119,600.00 27 $ 4,429.63 $ 4,284,784.00 3% Be the Change /Kids Come First CONTRACTED COORDINATOR 24000 INFO NOT PROVIDED IN APPLICATION Big Pine Athletic Association EXECUTIVE DIRECTOR (.85 FTE) $ 44,215.00 2.55 $ 14,738.33 $ 119,780.00 37% Helpline, Inc. of Monroe County ** CEO 48,400.00 3 $ 16,133.33 $ 180,222.00 27% $ Independence Cay, Inc. EXECUTIVE DIRECTOR 40,000.00 1 $ 40,000.00 134,050.00 30% Keys Area Interdenominational Resources EXECUTIVE DIRECTOR $ 48,000.00 1.1 $ 43,636.36 $ 196,900.00 24% Literacy Volunteers of America - Monroe County, Inc. TRAINER /INSTRUCTOR /CASE MANAGER 25 000.00 0.67 MISSING Rural Health Network of Monroe County Florida, Inc. CEO $ 85,000.00 25.5 $ 3,333.33 $ 2,103,155.00 4% Wesley House Family Services, Inc. CEO $ 136,546.00 98 $ 1,393.33 $ 10,332,587.00 1% Star of the Sea Foundation, Inc. MANAGING DIRECTOR $ 15,600.00 1.75 $ 8,914.29 $ 230,500.00 7% Keys Center Academy /MCEF ACADEMIC COACH/TEACHER $ 86,204.00 11.5 $ 7,496.00 $ 735,700.00 12% Easter Seals Florida, Inc. OPERATIONS MANAGER $ 35,000.00 4.5 $ 7,777.78 $ 256,250.00 14% The Florida Keys Children's Shelter PRESIDENT /CEO $ 70,000.00 31.5 $ 2,222.22 $ 1,782,867.00 4% Florida Keys Outreach Coalition, Inc. PRESIDENT & CEO $ 97,583.00 15.5 $ 6,295.68 $ 1,105,027.00 9% WomanKind, Inc. DIRECTOR $ 76,800.00 6.55 $ 11,725.19 $ 555,263.00 14% Florida Keys Council of the Arts ** EXECUTIVE DIRECTOR Receives $72,500 from TDC $ 55,000.00 $ 168,923.00 33% Domestic Abuse Shelter CHIEF EXECUTIVE OFFICER $ 118,240.00 21.5 $ 5,499.53 $ 1,215,629.00 10% AIDS Help EXECUTIVE DIRECTOR $ 116,650.00 24.1 $ 4,840.25 $ 3,518,721.00 3% Historic Florida Keys Foundation, Inc. MISSING FROM APPLICATION Monroe Association for Retarded Citizens, Inc. EXECUTIVE DIRECTOR 77 418.00 59.15 $ 1,308.84 2,852,758 3% $ Grace Jones Community Day Care Center DIRECTOR $ 53,664.00 13.3 $ 4,034.89 $ 653,541.00 8% Boys and Girls Clubs of the Keys Area EXECUTIVE DIRECTOR $ 66,000.00 10.54 $ 6,261.86 $ 512,156.00 13% Heron - Peacock Supported Living ** EXECUTIVE DIRECTOR $ 50,000.00 7 $ 7,142.86 $ 590,361.00 8% Hospice of the Florida Keys, Inc. CEO $ 125,200.00 55.68 $ 2,248.56 $ 4,717,786.00 3% Florida Keys Healthy Start Coalition, Inc. CEO $ 64,575.00 2.75 $ 23,481.82 $ 744,632.00 9% Good Health Clinic CLINIC MANAGER $ 50,780.00 2.2 $ 23,081.82 $ 271,810.00 19% Samuel's House, Inc. CEO /EXECUTIVE DIRECTOR $ 97,600.00 3 $ 32,533.33 $ 467,198.00 21% Guidance Care Center * figures taken from F.S. REGIONAL VP $ 104,066.00 105.82 $ 983.42 $ 7,617,347.00 1% Florida Keys Area Health Education Center, Inc. EXECUTIVE DIRECTOR 117,071.00 10.33 $ 11,333.11 $ 1,430,447.00 8% $ Heart of the Keys Recreational Association, Inc. EXECUTIVE DIRECTOR $ 30,720.00 This information was not confirmed. I two -time Forbes award winner for "Best of the Web" and the Best Charity Review Site in Kiplinger's Finance Magazine's "The Best List 2011" The organization has published editorials and articles on charity accountability, the role of government regulation in the charitable sector, fund- raising ethics and nonprofit leadership in major newspapers. According to Charity Navigator, analyzing a nonprofit's financial efficiency reveals how well it manages its finances day to day. Administrative expenses are provided in the Return of Organization Exempt from Income Tax IRS Form 990, which is included in the HSAB application package. Instructions for completing this information are provided by the IRS and should be comparable for all HSAB nonprofits. The County requires that the Form 990 supplied be the one filed with the IRS. As opinied by the County Attorney " The requirement has two purposes — one is purely informational for us, but overriding is that when they submit the Form 990 to the IRS, they do subject to penalties for fraud — giving us some modicum of assurance of the accuracy of the reports in the absence of an audit opinion on the financial statements." See Exhibit J — County Attorney Opinion and Clarification. The IRS expanded the Form 990 in 2008 to collect additional information from charities that can accept tax- deductible donations. Several changes were designed to inform the public about potential conflicts of interest, board oversight, executive compensation, and record keeping. The IRS states that "by making full and accurate information about its mission, activities, finance, and governance publicly available, a charity encourages transparency and accountability to its constituents ". Accountability and Transparency Accountability is a willingness to explain the nonprofits actions to interested parties. Transparency is a willingness to publish or make available data about the organization. According to Charity Navigator's scoring system, each nonprofit starts with a score of 70 points for accountability and transparency. Deductions from this score are made for the nonprofits that do not meet each performance metric. Based on the expanded IRS form 990 information, accountability and transparency can be reviewed as follows: Independent Board: Is the Board independent and have a voting majority of at least 5 members? Material Diversion of Assets: Has there been a diversion of assets or use of the organization's assets for other than the organization's authorized purposes? Audited financials prepared by CPA with Board of Director oversight The Director's oversight is an important control over management who is responsible for the financials and the accountant who prepares the report. Loans to or from related parties: The IRS requires charities to disclose on Form 990 any loans to or from current and former directors, trustees, key employees, and other 12 "disqualified persons ". Making loans to related parties is not a standard practice as it diverts funds from its mission and can cause real or perceived conflict -of- interest problems. Documents Board meeting minutes: An official record is kept of board meetings, which ensures that a contemporaneous document exists for future reference. Provided copy of Form 990 to Board of Director's in advance of filing. There is a question on Form 990 that asks the charity to disclose whether it follows this practice. With this best practice, the Board of Directors of the charity can review all the information they are responsible for overseeing before it is filed. Process for determining CEO compensation: The 990 requires the nonprofit to report its process for determining the CEO's compensation. The organization should follow this policy from year to year. The policy should include an independent and objective review of the CEO compensation including benchmarking against comparable nonprofits in the area. CEO listed with salary: Nonprofits are required to list the CEO's name and compensation on the new 990. Conflict of interest policy — Ensure that there is a conflict of interest policy. Whistleblower policy — Ensure there is a whistleblower policy. Records retention and destruction policy — Ensure there is a records retention policy. This policy promotes good recordkeeping and data integrity. Compensation of Board — If a nonprofit pays any of its Board of Directors; it is shown on the 990. According to Charity Navigator, it is rare for a nonprofit to compensate its Board of Directors — "Although Board compensation is not illegal, it can call into question a nonprofit's financial integrity." Performance Measurement 1— Program Expenses The nonprofits reviewed by the HSAB exist to provide a program or service. They fufill the expectation of givers when they allocate most of their budgets to providing programs. To evaluate a nonprofit's program expenses; we divided its program expenses by its total functional expenses. In the HASB ratio spreadsheet, program service expenses to total expenses ranged from 35% to 100 %. Florida Keys Area Health Education Center, Inc. was the lowest at 35% while Rural Health Network of Monroe County Florida, Inc. was the highest at 100 %. Rural Health Network of Monroe County Florida, Inc. reported that they spent all of their $1,519,212 budget on program expenses, while the Florida Keys Health Education Center, Inc spent 35% or $451,973 of their $1,301,635 budget on program expenses. An organization spending all or almost all of their expenses on program expenses and a marginal amount on administrative or fundraising expenses 13 would require further questioning from the HSAB or staff. See Exhibit I — HASB Ratio Analysis Column A. According to analysis by Charity Navigator, their data shows 7 out of 10 charities they have evaluated spend at least 75% of their budget on the programs and services they exist to provide, and 9 out of 10 spend at least 65 %. Of the 25 nonprofits that Internal Audit analyzed, 22 of them spent 75% or more on program expenses. Three of the nonprofits below 75% were the Guidance Care Center at 74 %, Heart of the Keys Recreation Association at 50 %, and Florida Keys Area Health Education Center, Inc. at 35 %. There were five nonprofits that the information needed for this analysis was not available because four of them filed IRS Form 990 -EZ and one was a new organization formed in late 2009. Performance Measurement 2 — Management and General Expenses While nonprofits must recruit, develop and retain employees, they must ensure that these administrative expenses remain reasonable and in line with the organization's total functional expenses. IRS instructions for Management and General states "Use Column (C) to report expenses that relate to the organization's overall operations and management, rather than to fundraising activities or program services." Overall management usually includes the salaries and expenses of the organization's chief executive officer and his or her staff, unless a part of their time is spent directly supervising program services or fundraising activities. It further states "Organizations must also report the following in column (C) costs of board of director meetings and staff meetings (unless they involve specific program services or fundraising activities); general legal services; accounting (include patient accounting and billing); general liability insurance; office management; auditing; human resources; and other centralized services; preparation, publication, and distribution of an annual report; and management of investments." To evaluate the program's administrative expenses we divided the administrative expenses by its total functional expenses. Rural Health Network of Monroe County, Inc. was the lowest at 0 and Florida Keys Area Health Education Center, Inc. was the highest at 65% or $849,662 spent on management and general expenses. In Charity Navigator's rating tables, they differentiate between different types of nonprofits. They have a general category and four additional categories with different score adjustments. The rationale behind the first category Food Bank: Food Pantries and Food Distribution is that as primarily non -cash operations, there is very little need for spending on overhead. The fourth category: Museums with expensive collections and property to maintain and expand, these charities encounter significantly above average administration costs. The highest score in the general category is a 10 for general expenses between 0% - 15.0 %, 7.5 for 15.01 % -20 %, 5 for 20.01o/0_25%, 2.5 for 25.01%-30% and greater than 30% is 0. Of the 25 nonprofits that internal audit was able to analyze, 2 had scores above 30% (0 for this rating), 1 at 26% (2.5 for this rating), 4 at 15 % -20% (7.5 for this rating), and 18 at 0 % -15% (10 for this rating). There were 5 nonprofits that the information needed for this analysis was not available because 4 of them filed IRS Form 990 -EZ and 1 was a new organization formed in late 2009. See Exhibit I — HASB Ratio Analysis Column B. 14 Performance Measurement 3 — Fundraising Expenses Fundraising expenses range from 0% to 16% of total expenses. Of the 25 nonprofits that internal audit analyzed 24 were within 0% to 10% (10 for this rating) and 1 was at 16% (5 for this rating). Fundraising expenses were not incurred for nine out of the twenty -three nonprofits analyzed. They were Rural Health Network of Monroe County Florida, Inc.; Keys Center Acedemy /MCEF; Domestic Abuse Shelter, Inc.; Historic Florida Keys Foundation, Inc; Monroe Association for Remarcable Citizens, Inc.; Heron- Peacock Supported Living; Hospice of the Florida Keys, Inc. Guidance Care Center, Inc., and Florida Keys Area Health Education Center, Inc. American Red Cross, Inc. was the highest with 16% of expenses spent on fundraising and Womankind, Inc. was second with 9% of expenses spent on fundraising. There were 5 nonprofits that the information needed for this analysis was not available because 4 of them filed IRS Form 990 -EZ and 1 was a new organization formed in late 2009. See Exhibit I — HASB Ratio Analysis Column C. Performance Measurement 4 — Fundraising Efficiency One charity rating agency calculates a charity's fundraising efficiency by the total contributions it receives. They calculate a nonprofit's fundraising efficiency by determining how much it spends to generate $1 in charitable contributions. For example, a nonprofit with fundraising efficiency of $0.147 means it spends 14.7 cents to raise $1. Financially effective charities must be efficient fundraisers, spending less to raise more. Performance Measurement 5 — Total HSAB Award to Total Revenue The HSAB award amount to total revenue percentage ranged from .06% to 37 %, with American Red Cross of Greater Miami and the Keys at .06 %, and Keys Area Interdenominational Resources, Wesley House Family Services, Inc., Aids Help, and Florida Keys Healthy Start Coalition, Inc. were all at 1 %. At the other end of the spectrum Heart of the Keys Recreation Association, Inc. was 37 %, Good Health Clinic was 22 %, Florida Keys Council of the Arts was 16% and Womankind, Inc. was 11 %. See Exhibit I — HASB Ratio Analysis Column D. Performance Measurement 6 — Compensation of Executive Director or Equivalent Position to Total Number of Full Time Equivalent Employees Compensation of the executive director or equivalent position to number of employees ranged from $985.83 to $43,636.36 per employee. The lowest were the Guidance Care Center at $985.93 per employee, Monroe Association for Retarded Citizens, Inc. at $1,308.84 and Wesley House Family Services, Inc. at $1,393.33. The highest were the Keys Area Interdenominational Resources at $43,636, Independence Cay at $40,000 and Samuel's House, Inc. at $32,533.33. There were 5 nonprofits that the information needed for this analysis was not available because 4 of them filed IRS Form 990 -EZ and 1 was a new organization formed in late 2009. See Exhibit I — HASB Ratio Analysis Column E 15 The executive salary compensation ranged from $24,000 for a contracted coordinator at Be the Change /Kids Come First to $136,546 at Wesley House Family Services, Inc. Performance Measurement 7 — Percent of Salary to Total Revenue The compensation of the executive director to total revenue (ranged from 1% to 37 %). The lowest were Wesley House at 1% with total revenue of $10,332,587, the Guidance Care Center at 1% with total revenue of $7,617,347. The highest were the Big Pine Athletic Association at 37% with total revenue of $119,780, Florida Keys Council of the Arts at 33% with total revenue of $168,923, Independence Cay, Inc. at 30% with total revenue of $134,050 and Helpline, Inc of Monroe County at 27% with total revenue of $180,222. See Exhibit I — HASB Ratio Analysis Column F. Performance Measurement 8 — Primary Revenue Growth and Program Expense Growth In this case, growth means increasing revenue, which includes contributions from corporations, foundations, individuals, government grants, program service revenue, contracts and fees and revenue from membership dues. According to the background in Recommendations for County Funding for Health and Human Service Providers FY 2012 "The HSAB prioritizes funding for organizations that (1) use HSAB funds to leverage outside funding; (2) do not duplicate existing services; (3) demonstrate need for services; and (4) demonstrate sound financial management." Since many HSAB organizations use County grant money to leverage outside dollars, the revenue growth ratio is informative because the continuity of funding is valuable to the County. The charity navigator analyzes a charity's average annual growth of primary revenue and progran expenses over its four most recent fiscal years. Performance Measurements — Financial Rating After evaluating the performance measurements described above the Charity Navigator converts the raw score to a numerical score ranging between 0 to 10. The HSAB could request the performance measurements ratings and spreadsheets they would be interested in reviewing. County Staff could then prepare a worksheet with the relevant statistical ratios for the HSAB organizations. The spreadsheets and ratings could be used for informational purposes and comparisons between the nonprofits. There are other measurements not discussed above that could be used such as a Working Capital Ratio. For example, if a nonprofit has insufficient working capital, then it might dissolve or eliminate programs during a funded year. If the working capital is sufficient, the nonprofit can survive economic downturns, expand, and improve programs. See Exhibit K — Charity Navigator — Examples of different analysis used to rate a charity. Statistical information should be used as much as possible as a tool for HSAB's justification for funding recommendations. 16 Recommendation(s): 1. We recommend that periodic site visits be made to view the program. 2. We recommend that performance information be designed and evaluated to monitor the effective use of resources. 3. We recommend that the statistical analysis required be designed by the HSAB and a corresponding report generated by staff to be used as a tool for justification of funding recommendations. County Administrator's Response: This section of the audit address two separate components: (1) monitoring and performance measures related to the specific services an organization provides and (2) performance measurements for organizations themselves (i.e., transparency, administrative versus program costs, compensation of executive director, etc.) 1) Program- Centered Performance Measures The HSAB requires that organizations provide performance measure information, in narrative and on a standardized form, and utilizes this information in its evaluation process for funding recommendations. This information helps to demonstrate to the HSAB that organizations are utilizing their public funds in a responsible and efficient way. Each organization certifies that the information it provided to us in the application and all attachments is true and correct • In the HSAB application, organizations are required to discuss their mission, their overall services, the specific types of services to be funded with HSAB funds, their target population, how many participants or clients will be served in which services, and how much those services cost They are required to discuss how their HSAB funding was utilized in the past year and how it is to be utilized in the coming year. They are asked to cite reports, studies, and statistics to demonstrate the need for the services they provide. They are also asked to discuss their outcomes and to discuss how they are being effective. • Each organization is responsible for developing its own performance measures and to track and report those measures to the HSAB in order to support their funding request. As part of the HSAB application, each organization is required to complete Attachment C of the HSAB application. This is a standardized form that solicits tangible and quantitative measures, for the past programmatic year, specifically: types of services, frequency of service delivery, geographic location of service delivery, target population for services, unduplicated participant numbers, residency of participants, and a brief discussion of general outcomes. • Additionally, throughout the year, organizations typically choose to provide more qualitative information that includes more detail and narrative on their own, unique outcomes and their accomplishments; including annual reports, press clippings, editorials, photographs, etc. • 1 Examples of FY 12 Attachment Cs are attached. 17 • County staff monitors performance reports to ensure that organizations are providing the types and frequency of services, and serving the numbers of participants for which they were funded. Non - profits typically produce services that are complex. Performance measures such as clients served, frequency of services, and types of services are easy to quantify, measure, track and report. Developing quantifiable measures for outcomes and longer -term societal improvements, and establishing an absolute connection between program activity and impact are far more challenging. When the Good Health Clinic serves 349 uninsured patients, with primary care health services, who otherwise had no access to medical care, or Grace Jones Day Care Center provides backpacks filled with food to 150 children of impoverished families, or the Florida Keys Children's Shelter provided shelter, food and counseling to 142 abused or runaway Monroe County youth, or the Rural Health Network provides 11,000 subsidized dental care visits for low- income families, we know they are providing the services for which they are receiving funding. We do not know for sure whether or not the uninsured patients of the Good Health Clinic or Rural Health Network have better long -term health outcomes, or whether or not the teens being sheltered do not end up homeless and in our mental health or criminal justice system, or whether or not the little kids with back pack food have better social and academic long -term outcomes. But we can reasonably assume that these services have a positive humanitarian and societal impact without necessarily having to expend resources to find ways to quantify it. Quantifying, standardizing, and tracking outcomes are difficult given that the different types of outcomes and the fact that different programs and services have varying outcomes. There are physical outputs (like types of and frequency of services, number of classes, number of visits), efficiency outcomes (cost per counseling session), intermediate outcomes (number of clients that participated /attended /completed, number of participants that report satisfaction with service, number of participants who report a better understanding of risk factors, number of participants who report an actual behavioral improvement) and long-term outcomes (participants graduating from high school, clients experiencing improved health, reduction of local breast cancer mortality rates). All of our organizations are asked to articulate outcomes and impacts to help demonstrate their effectiveness and many to them try to quantify and track them, but even then there is considerable uncertainty. (What is their data collection strategy? Is it appropriate? Is it reliable? What is the County's role in this, if any ?) 2 Attached is an "Outcomes" spreadsheet illustrating the many types of measures and outcomes utilized and reported by our funded organizations 18 Measuring and tracking outcomes and impacts to try to determine the comparative value and efficiency of services funded by HSAB is especially challenging given the wide diversity of program areas funded (ranging from youth afterschool to emergency shelter to primary medical care), the size of the organizations funded (total operating budgets range from $52,000 to over $10,000,000), and HSAB funding amounts (ranging from $5,000 to over $500,000). Also, because organizations often request funding for different programs and services from one year to another, tracking year -to -year outcomes isn't always possible. Staff does not currently quantify, measure, or track intermediate and long -term outcomes. It recommends that the BOCC determine whether the current measures we track are sufficient or whether we should devote resources to quantify, track and monitor additional outcomes, and if so, to consider what types of outcomes it would like to see quantified and reported on, and how best to track and monitor those. 2) Organization - Centered Measures The report cites Charity Navigator's ratings system and benchmarks for measuring the integrity of charitable organizations. Its benchmarks are standard non -profit industry measures for determining financial integrity, and the HSAB already requires funded organizations to provide this information to them as part of their evaluation and funding recommendation process. The audit report indicates the large majority of HSAB- funded organizations meets or exceeds Charity Navigator's measures. Like Charity Navigator, the HSAB evaluates the financials and boards of each applicant. The funding application specifically requires: • Financial documents including: 501c3 status, annual audited financial statements 4 , IRS Form 990s for the most recently completed fiscal years, By -Laws, and Policies and Procedures Manuals. • Budget schedules including a line item breakdown of the organizations total expenses (for current and past fiscal year), a line item breakdown of the organization's total revenues (for current and past fiscal year), and staff positions with compensation details (for current and past fiscal year), including CEO or Executive Director compensation. • Proof of active, independent boards, including an updated Board of Directors list that shows a minimum of 5 directors and their terms, along with the meeting minutes that demonstrate annual elections of officers. 3 There are very few outliers in each measure and these tend to be those entities which are very small (KAIR, Helpline, Literacy Volunteers newly formed (Independence Cay, Be the Chan), or whose funding levels were determined directly by BOCC and not HSAB (Big Pine Athletic, Heart of the Keys Rcc. Kids Come First, Arts Council, and Historic Florida Keys Fdtn) 4 Organizations with total operating budgets of less than $150,000 are not required to do annual audited financial report. 5 The IRS permits small organizations to file a 990 EZ, and that is what they are required to provide to us. (Six organizations currently provided EZs.) 19 Charity Navigator's value is limited however, in several significant ways. First, Charity Navigator does not rate the types of organizations in HSAB. Ninety -four percent (94 %) of the County's HSAB and BOCC line item organizations are not rated in Charity Navigator. On February 2, 2012, County staff researched the ratings in Charity Navigator for each of our funded organizations. Only 2 out of our 30 organizations are in Charity Navigator. Red Cross with a rating of 62.24 or 4 stars and Florida Keys Children's Shelter with a rating of 55.34 or 3 stars. (Their ratings range from 1 to 4 stars.) According to its site, Charity Navigator evaluates only those charities that depend on support from individual donors, and specifically require support to be more than $500,000 and total revenue more than $1 million in the most recent fiscal year. It does not review charities that receive most of their funding from government grants (which applies to most HSAB - funded organizations) Charity Navigator also requires an organization to be in existence at least long enough to supply four years of IRS Form 990. It's not helpful in the case of newly formed or small organizations that only file IRS Form 990EZ. Second, Charity Navigator does not look at mission, services, outcomes, accomplishments or effectiveness when rating organizational performance. Its "Organizational Performance" ratings are primarily based on financial measures (growth of revenue, growth of expenses, working capital ratio, fundraising expenses, program expenses and administrative expenses) board policies, CEO compensation policy as listed on the 990 (though it doesn't make any determination as to what the appropriate level should be) and transparency (publishing 990s on their websites). Third, Charity Navigator rates organization performance based solely on information contained in the organization's IRS Form 990. The 990 is important because it demonstrates the organization's general financial well-being and its willingness to be transparent. However, 990s, very often prepared by CPAs, are in many cases incomplete, misleading, or inaccurate. IRS Form 990s are also not especially timely; the information is often a year and a half old, by the time they are completed and filed. By then, items such as expenses, board membership and CEO compensation can be outdated. Using Charity Navigator's methodology, the auditor reviewed HSAB organizations' 990s to calculate the ratio of administrative (or "management" costs as they are referred to on the 990) to the overall operating budget in an attempt to assess and compare organizational efficiency. 6 At a quick glance, the analysis illustrates that twenty -two of the twenty -five agencies (88 %) meet or exceed the rule of thumb 25%-75% administrative - programmatic expense ratio; our organizations appear to score well on this metric. The audit analysis also leads the reviewer to (incorrectly) conclude that those with low ratios are functioning more efficiently and responsibly than those with high ratios. 6 Audit Report's Exhibit 1, first page. 20 Charity Navigator and the audit report fail to recognize that many organizations do not properly allocate their expenses on their 990s. Personnel costs form the largest expense at most nonprofits; depending on how these costs are categorized can make a huge difference in their efficiency ratios. Rural Health Network is listed with a 0% administrative cost percentage because it mis- categorized 100% of its salaries as programmatic on its 990. On the other side of the spectrum, Florida Keys AHEC shows a 60% administration costs because it mis- categorized 100% of its salaries as administrative. Neither is accurate. In contrast to Charity Navigator, the HSAB does not rely solely on 990s to determine an organization's financial integrity. HSAB require organizations to submit their filed 990s, but it also requires up to date, line- item expense and revenue budgets and staff position titles and salaries.? When we examine Florida Keys AHEC's Schedule B in the HSAB application, we can see that several of their staff members (identified as Nurse, Education Director, Community Health Worker, and Tobacco Staff) are programmatic and not administrative. Conversely, in its HSAB application Schedule B, Rural Health Network, clearly and accurately identifies its CEO and CFO as administrative. Fourth, Charity Navigator rates highest those organizations with 0-15% administrative costs. Very low administrative costs do not necessarily indicate a more efficient or well-run organization. If we expect organizations to be accountable, transparent, well- managed and governed, then they need to spend money on staff and systems to do that work A standard industry expectation is more like 20 -25 %. The HSAB reviews carefully reviews each organization's administrative expenses for reasonableness. It expects that financially responsible organizations will maintain a reasonable administrative infrastructure.$ Like Charity Navigator, the HSAB also looks carefully at the compensation level of an organization's CEO or Executive Director and often discusses CEO and staff salaries at its annual funding recommendation meetings. Charity Navigator does not indicate any type of rule of thumb standard for appropriate compensation levels, nor does the IRS. Rather, they apply a reasonableness standard. The HSAB applies this same standard of reasonableness, reviewing CEO compensation (and all staff salaries) in the context of the organization's annual budget, the scale of its operations, the number of other senior and executive staff, and the overall responsibilities of the CEO /Executive Director (ED). (The BOCC does not have a policy on CEO /ED salaries.) In its test of CEO /ED salaries in HSAB - funded organizations, the report does not identify a standard or a finding, but does indicate that a minority of organizations (6 out of 30 or 20 %) have ED salaries are at or above 24% of the organizations' total revenue. 7 See attached spreadsheet that compile! relevant info from 990s and compares to additional schedules in application. 8 There is a great deal of discussion in the philanthropic sector about the importance of administrative funding to the overall effectiveness of an organization. Attached is an article entitled "the Nonprofit Starvation Cycle" by the Stanford Social Innovation Review, and an interview on this subject with an expert in the Meld, from m the Wall Street Journal. 21 These organizations (KAIR, Helpline, Independence Cay, literacy Volunteers, Heart of the Keys Youth and Big Pine Athletic Association) are all small organizations with small operating budgets; the average operating budget is $128,000. The average ED salary for these organizations is $39,000 ($18.75/hr.) In the cases where the ED salary percentages appear high relative to the size operating budget, the ED is often the only staff person or only one of two staff members and is performing both ED and staff functions in the organization. In the cases where the ED salary is comparatively high in relation to the number of FTEs, the ED is often managing volunteers, rather than paid employees or FTEs. The HSAB relies on additional metrics for financial performance in its funding evaluations. These include: 1) The ability to leverage outside dollars with HSAB funds (match). The HSAB strongly encourages the use of HSAB funds to leverage other sources of funding. The majority of our organizations (21 out of 30) reported that they successfully used the HSAB as match for additional funding on their FY 12 applications. The nine entities that that did not tend to be the smaller or newer agencies (Boys and Girls, Big Pine Athletic, Heart of the Keys, Helpline, Be the Change, Star of the Sea, Independence Cay, Grace Jones Community Center and Heron Peacock.) 2) Whether or not HSAB funds are requested for services already performed by another entity (duplication). HSAB members strongly encourage cooperation and collaboration among providers to avoid duplication of services and to maximize HSAB funding. Organizations' service descriptions are carefully reviewed and representatives are often questioned at the funding recommendation meeting. Staff is unaware of any current duplication of services. 3) Agency's ability to attract volunteers. Every single organization funded this year reported the use of volunteers. Most of our smaller organizations that are not strong at leveraging outside dollars, do in fact leverage the time of scores (sometimes even hundreds) of volunteers and thousands of volunteer hours. Finally, the HSAB funding process has one more additional powerful metric to ensure financial performance: all contracts are reimbursement -based. This means that an organization must first provide the program service, pay the expenses for the program service, and provide the proper documentation related to the expense. The County does not pay for any ineligible expense or for program services that are not first delivered and documented. On Exhibit I (second page), several organizations are noted as having documents or information mirsing firm appkeatioru: These organizations, were not part of HSAB, were not 'wailed to complete an HSAB application, and did not have their funding levels determined by HSAB. 9 See alluded Match and Volunteer tracking spreadsheet. n These organizations are Be the Change /Kids Come First. Big Pine Athletic Association, Heart of the Keys Recreational Association Council for the Arts, and Historic Florida Keys Foundation were BOCC line items in FY 2011. All but two of these organizations were moved to HSAB for the FY 2012 funding cycle. Arts Council and Historic Florida Keys Foundation, remain BOCC line- items, as their funding is institutionalized via ordinance or resolution. 22 Staff recommends the following. Currently, Schedule E in the application asks for a line item breakdown of expenses from which a reviewer can make a general determination as to excessive administrative costs. Schedule B in the application asks for a list of position titles and compensation for each. From position titles, the reviewer can make a general determination about which staff members are administrative or programmatic. However, staff recommends revising these schedules to require that organizations specifically identify which salaries (or portions of salaries) and which expenses are administrative and programmatic. The BOCC may want to standardize definitions of administrative costs, so that all of our organizations are applying the same costs to the same categories. We also recommend that direction be given to organizations to work more carefully with their CPAs to properly categorize their administrative and programmatic expenses on their IRS 990s. The BOCC should make some type of determination as to how the HSAB should handle incorrect or incomplete information in 990s that are attached to applications for funding, in the HSAB's review and evaluation process. County staff agrees that site visits are not currently conducted. Given current staff resources, County does not recommend implementing site visits, but if the BOCC should choose this, staff recommends limiting the number of site visits to a selection of organizations each year, and to be given clear direction on what to require from organizations during these site visits. 23 D. Independence of Human Services Advisory Board Finding: The HSAB working group chose not to require term limits for HSAB members but did not specifically make a motion to that effect and left appointments to county commissioners. Resolution No. 056 -1992 required two year term limits as follows (a) The Board shall consist of five members, each of whom shall be appointed by each individual County Commissioner and limited to a term of two years or the termination of the respective appointing Commissioner's term, whichever shall first occur; provided, however, that each Board member shall serve on the Board until the appointment of a successor. Currently, upon expiration of an HSAB member's 2 -year term, the Commissioner is alerted that they need to either re- appoint the member or appoint a new member to the Board. The Commissioner's Office then prepares an agenda item for the re- appointment or new appointment for BOCC approval. The County Administrator's Office follows those agenda items to assure completion. Many of the HSAB members have been on the Board for more than two years. See Exhibit B — Monroe County Board of County Commissioners Resolution 056 -1992, dated January 8, 1992. Current Human Services Advisory Board Members District 1 Alexsandra Leto Date Appointed: 07/19/06 Reappointed: 7/16/08, 7/21/10 Term Expires: 7/17/2012 District 2 David Paul Horan Date Appointed: 3/20/02 Reappointed: 02/19/03, 10/20/04, 05/16/07,11/19/08,10 /20/10 Term Expires: 11/1/2012 District 3 Steven Torrence Date Appointed: 07/19/06 Reappointed: 8/20/08, 7/21/10 Term Expires: 07/21/2012 District 4 Kim Bassett Appointed: 11/19/08 Reappointed: 12/15/10 Term Expires: 12 /15/2012 24 District 5 Bob Johnson Appointed: 2/16/11 (Replacing Anna Nickerson) Term Expires: 11 /1/2012 According to Charity Navigator, term limits are essential, every board needs new perspectives and new leadership, which promotes accountability and transparency. Recommendation(s): 1. We recommend that the Board of County Commissioners adhere to Resolution No. 056 -1992 or consider establishing new policies and procedures for HSAB board member term limits. County Administrator's Response: The HSAB consists of 5 members, each appointed by a County Commissioner. Resolution 056 -2002 indicates that the length of the term of service is 2 years. It does not mention that appointments may not be renewed, or that the same person may not be re- appointed at the end of the two year term. At the end of the two year period for each appointee, Commissioners are prompted by the County Administrator's Office to review their appointment and to re- appoint or select a new appointment In the cases of several of the appointees, the County Commissioner made the determination to re -new the appointment. The audit refers to Charity Navigator's recommendation about term limits for boards. Staff would argue that Charity Navigator is referring to boards of non - profits and charitable organizations that are not subject to public oversight The HSAB is not such a board and this recommendation is not applicable. Its members are subject to the state's sunshine laws and they must submit an "Oath of Office." All of HSAB meetings, discussions and decisions take place in open, public meetings, which are all advertised. HSAB meeting minutes and documents are all public records. It is fully accountable and transparent. In staffs opinion, no change should be made. Effective HSAB members must have a solid working understanding of the non -profit sector in general, the array of federal and state funding entities, the services and capacities of our local service providers, and the needs of our community. Current members, with their years of experience serving on the HSAB, bring a great deal of knowledge in these areas to the evaluation and recommendation process. 25 3 E. All organizations applying for HSAB grant funding should submit either IRS Form 990 or a Statement of Functional Expenses, if they are only required to file IRS Form 990 -EZ (Short Form Return of Organization Exempt from Income Tax). Finding: According to IRS guidelines, some organizations can file a Short Form Return of Organization Exempt From Income Tax Form 990 -EZ. The IRS Form 990 -EZ does not contain a Statement of Functional Expenses as the Form 990 does. Internal Audit has recommended that the information contained in the Statement of Functional Expenses be used in ratios for comparison purposes for the organizations. Therefore, if a Form 990 -EZ is filed then a Statement of Functional Expenses should also be included with the HSAB application submission. Recommendations: 1. The HSAB application should require a Statement of Functional Expenses be included with the application if the organization filed an IRS Form 990EZ. County Administrator's Response: HSAB requires that all organizations provide the IRS 990 for their most recent completed fiscal yearn in their applications. In addition, these are a requirement of all HSAB agreements. Six of our organizations, due to their small operating budgets, currently file 990 EZ, consistent with County and IRS requirements. According to the IRS, beginning in 2010, all organizations that have gross receipts in excess of $50,000 but under $200,000 are eligible to apply for a 990 -EZ. The EZ does not contain a Statement of Functional Expenses (which shows the breakdown of program and management costs). Staff recommends the following All organizations be required to file 990s, rather than 990EZs, so that we have Statements of Functional Expenses for every organizations. All organizations provide proof of filing of their 990. } BOCC may wish to encourage organizations to take care when assigning their programmatic and management expenses on their 990s, in order to make the 990 a better and more reliable tool in the evaluation process. 11 Form 990.990 -EZ, Schedule A, and 990 -T must be filed by 15th day of the fifth month following the end of the or awz ation's tax year. The tax year for most nonprofits ends on December 31st, so the normal filing deadline is M ay ISth. If the deadline falls on a Saturday, Sunday, or legal holiday, the returns are due on the next business day. Non- profits can request an automatic three -month extension of time to file all information returns by submitting j Form 886S, Application for Extension of Time to File an Exempt Organization Return (PDF, 4 pages). The organization can request an additional three -month extension (not automatically granted) by filing another Form 8868 and filing out the information in Part II. 3 1 3 26 3 F. Check the Organization's 501 c 3 status. Finding: The HSAB application requires a copy of IRS Letter of Determination Indicating 501c 3 Status. Since the IRS only gives an initial letter of determination, an additional internal control would be to check the status and make sure that the organization is still categorized as exempt from income tax. Recommendations: 1. Staff should check the exempt status of the organization on the Internal Revenue Service website to ensure they are still exempt. County Administrator's Response: Staff is not aware of any issues with regard to any funded organization's current 501c3 status. On Feb 1, 2011 we confirmed the active 501c3 status of each funded organization on Guidestar and found 100% compliance. Staff recommends that we require each organization to provide a current printout from Guidestar and submit that along with their 501c3 determination letter as part of their application. 27 G. INDIVIDUAL ORGANIZATIONS Internal Audit conducted a review of all of the HSAB organizations by compiling a worksheet comparing individual HSAB information to different financial variables using information from the applications and IRS form 990. The IRS form 990 information was used to compare Program Service Expenses, Management and General Expenses and Fundraising Expenses. IRS Form 990 contains a Statement of Functional Expenses; smaller organizations can file IRS form 990 -EZ, which does not contain the same detailed information. Ratios such as the HSAB Award Amount as a percentage of Total Revenue, Program Service Expenses as a percentage of Total Expenses, Management and General Expenses as a percentage of Total Expenses, Fundraising Expenses as a percentage of Total Expenses, and Executive Director Salary as a percentage of total revenue were used for comparison purposes. Internal Audit selected three (3) organizations for audit, the Big Pine Athletic Association, Inc., Independence Cay, Inc. and Womankind, Inc. According to their HSAB application, Big Pine Athletic Association, Inc. is the umbrella organization for little league baseball, t -ball and softball, AYSO Soccer, Keys Cudas Swim Team, Lower Keys Youth Football and Cheerleading, Big Pine Bocce League, Blue Heron Afterschool Program and Summer Day Camp, Big Pine Bark Park and Lower Keys Paradise Tennis. The organization also manages the Watson Field, Blue Heron Park and operates the Skate Park at the Big Pine Community Park. According to their HSAB application, Independence Cay, Inc. is an organization that offers a community soup kitchen, shower facilities, hygiene products, washer /dryer facilities, a day center, inclement weather shelter, transitional housing facility, referral services, and "empowerment" programs. The organization operates a furniture store that raises funds for the organization and donates furniture to needy recipients. According to their HSAB application, Womankind, Inc. is an organization that provides health and mental care for women regardless of ethnicity or socioeconomic level. They provide gynecological exams and pap smears, breast exams, mammogram referrals and vouchers, hispanic translation and outreach, testing and treatment for sexually transmitted infections, screening for diabetes and heart disease, colposcopy, HPV testing and vaccine, menopausal counseling, minor illness treatments, hormone replacement therapy, birth control methods, emergency contraception, pre - conception and interconceptional care, pregnancy testing and options counseling, referrals to providers for prenatal care, abortion and adoption services, free teen clinic, school physicals, HIV pre and post test counseling and HIV testing, supportive counseling, wellness classes, free and low cost contraceptives and antibiotics, free and low cost lab work, referrals to specialized or secondary care providers, outreach and education, reduced fees for those living at or below poverty level. 28 G1. The Big Pine Athletic Association, Inc. (BPAA) was not aware that they did not receive all of their HSAB awarded funding. Finding: For fiscal year 2011, the Big Pine Athletic Association, Inc. was awarded $44,000 by the HSAB. The BPAA requested reimbursement on October 4, 2011 in the amout of $53,336.29. The Clerk's Finance Department made reimbursement of $29,041.93, due to disallowed or unreimburseable expenses. There were no additional reimbursment requests made by BPAA. Therefore, they did not utilize $14,958.07 of their awarded funding. In Internal Audit's interview with the President of the BPAA, he stated that he was not aware that the BPAA had not received all of its HSAB awarded funding for fiscal year 2011. Recommendations: 1. The BPAA should be aware of reimbursements received and HSAB funding amounts available. Big Pine Athletic Association, Inc.'s Response: The BPAA recently had their Executive Director resign (in his words, due to burn out and letting to many things slip through the cracks). The Board was not aware that the HSAB monies were not applied for, or that the United Way monies were not applied for. The BPAA is currently restructuring their Board (with help from the "Boys and Girls Club ") and looking for a new Executive Director. County Administrator's Response: To clarify, BPAA did not receive HSAB funding last year. It was a BOCC line item. It was only added toHSABinFY12. Second, staff did contact the Executive Director, Scott Wade, both by email and phone, to discuss his reimbursement, to assist him, and ultimately to explain why we could not reimburse him for several items in his invoice (some were capital expenses like pavers and fencing that are not eligible; others lacked receipts /documentation.) Mr. Wade informed the County that he understood, and would not be able to find any additional documentation, and was agreeable to settling for the reduced amount. He also let staff know that he would be stepping down as ED, and Board President, Steve Miller would be the new contact person. It is possible that the information on the reimbursement was not shared between Mr. Wade and Mr. Miller, so when the auditor spoke with Mr. Miller, he was not aware. (A copy of the staff email to Mr. Wade discussing the reimbursement reduction is attached.) Staff also believes this indicates the level of scrutiny that reimbursement requests undergo; and underscores that only eligible expenses are ever reimbursed. 29 G2. The Big Pine Athletic Association, Inc. (BPAA) did not receive United Way funding in 2011. Finding: According to their HSAB application, in 2010, the BPAA received a $7,000 award allocation from United Way. When the Auditors interviwed the BPAA President, he indicated that the organization did not receive funding from any other source besides HSAB. He said that the organization missed the deadline for applying for United Way funding for 2011. As stated in the Recommendations for County Funding for Health and Human Services Providers for FY 2012, "the HSAB prioritizes funding for organizations that (1) use HSAB funds to leverage outside funding; (2) do not dupliate existing services; (3) demonstrate need for services; and (4) demonstrate sound financial management." See Exhibit E - Recommendations for County Funding for Health and Human Services Providers for FY 2012. Recommendations: 1. The BPAA should utilize all grant /funding opportunities available and leverage outside funding. Big Pine Athletic Association, Inc.'s Response: The BPAA recently had their Executive Director resign (in his words, due to burn out and letting to many things slip through the cracks). The Board was not aware that the HSAB monies were not applied for, or that the United Way monies were not applied for. The BPAA is currently restructuring their Board (with help from the "Boys and Girls Club ") and looking for a new Executive Director. County Administrator's Response: Again, BPAA was a BOCC -line item in 2011, not HSAB - funded. Match is not included for consideration for BOCC -line item funding. Additionally, HSAB prioritizes funding for organizations that use HSAB funds to match a grant, but it is not required HSAB encourages all organizations to seek out additional and diverse funding sources, but organizations, especially the small, very locally- oriented ones such as BPAA, aren't always successful in obtaining it. BOCC may wish to consider whether it wants to specifically require that organizations use its HSAB funding as a match for outside funding. 30 G3. The Big Pine Athletic Association, Inc. (BPAA) operated a concession stand without entering it into their accounting records. Finding: When the Auditors interviewed the BPAA President, he indicated that the organization operated a concession stand. The auditors could not find any record of a concession stand in the accounting records. The BPAA would also not be reporting the project income on their HSAB application. Interview of the BPAA bookeeper revealed that she had not seen any records concerning a concession stand. Recommendations: 1. The BPAA should keep records of all financial transactions. Big Pine Athletic Association, Inc.'s Response: The BPAA recently had their Executive Director resign (in his words, due to burn out and letting to many things slip through the cracks). The Board was not aware that the HSAB monies were not applied for, or that the United Way monies were not applied for. The BPAA is currently restructuring their Board (with help from the "Boys and Girls Club ") and looking for a new Executive Director. 31 G4. Independence Cay did not file the 2009 and 2010 IRS Return of Organization Exempt from Income Tax (Form 990) that was submitted with their HSAB applications. Finding: When the auditors researched and interviewed the President and Director of Independence Cay it was determined, that IRS Form 990 was not filed for 2009 or 2010. Both of these forms were submitted as part of Independence Cay's HSAB applications. This information was furnished to the County Attorney and her opinion is attached as Exhibit J - County Attorney Opinion and Clarification. The County Attorney requested that Independence Cay come into compliance with the HSAB agreement by furnishing filed IRS Form 990s for the last two fiscal years. GuideStar is a public charity providing nonprofit information to a broad audience at no cost to users. Guidestar gathers and publicizes information about nonprofits in its database. That database is available on their website and provides IRS Forms 990 and 990 -EZ filed by nonprofits. Recommendations: 1. Independence Cay should file IRS Form 990 for years 2009 and 2010 immediately. 2. The HSAB application checklist Item H.'s wording should be changed to read "Copy of filed IRS Form 990 from most recent fiscal year." 3. County staff should check GUIDESTAR to help determine if IRS Form 990 has been filed when the HSAB application is submitted. Independence Cay Inc.'s Response: Enclosed please find copies of the 990 forms for the years 2009 and 2010 that have been filed with the Internal Revenue Service. The application check list, item H wording will be changed to say "copy of filed IRS form 990 for the most recent fiscal year ". County Administrator's Response: The Clerk's office was alerted to this by County staff. The application requires that a copy of each organization's most recent IRS Form 990, be attached. The application requires each applicant to certify the accuracy of the application's information and its attachments. In staffs opinion, attaching a 990 to meet a requirement for funding, that was never actually filed with the IRS is highly problematic. The County Attorney opined that the contract language should be strengthened to include "filed" 990, and requested that funding be withheld until the 990s are filed, and proof of that filing is provided. Staff concurs with all three of the recommendations. Staff recommends that each organization provide, along with the 990 in its application, a current print -out from Guidestar that demonstrates that the 990 they are providing has been filed, so that the HSAB may have this information in their evaluation. 32 BOCC may wish to consider stronger remedies in cases where information provided in applications is not accurate, beyond just withholding funding. Staff also recommends that this Independence Cay finding be reported to the HSAB in the upcoming application cycle. 33 G5. Independence Cay, Inc. submitted the same bill for reimbursement to the Human Services Advisory Board (HSAB) and the Southernmost Homeless Assistance League (SHAL) for reimbursement. Finding: Independence Cay submitted Check #1175 dated January 7, 2011 made payable to FKEC (Florida Keys Electric Cooperative) for $527.80 for reimbursement to both SHAL and the HSAB. In the applicant's reimbursement request it states that expenses will not be submitted for reimbursement to any other funding source. See Exhibit L - Independence Cay Reimbursement Request to HSAB & Exhibit M - Independence Cay Reimbursement Request to SHAL. Recommendations: 1. Independence Cay should not submit the same bills for reimbursement to more than one agency. Independence Cay Inc.'s Response: Independence Cay apparently submitted $527.80 bill for the January 7, 2011 payment from the Florida Keys Electric Co -op, to both SHAL and HSAB. This is to advise you that all funds provided by either SHAL or HSAB went towards Independence Cay's mission but, under the circumstances it is only appropriate that this $527.80 be reimbursed. If you would direct me as to whether is should be reimbursed to SHAL or HSAB, I will arrange for that repayment and provide you with proof of same. I have discussed this matter with the Board of Independence Cay and its accountants and they are committed to taking steps to make sure this error is not repeated. Independence Cay apologizes for this error. If you have any further questions or concerns please contact me, and if you would provide me with directions as to the reimbursement check I will provide you proof that your direction was followed. County Administrator's Response: Staff concurs with the finding, and was at least partly responsible for identifying this issue. Neither the County nor the Finance Department staff has any way of knowing if organizations bill for the same expenses against other grants, which is why they are required to certify that the reimbursement requests to us are not being submitted to any other funding source. We rely on this certification and their word. (We just happen to have been lucky to catch this.) Staff recommends that the BOCC determine the proper course of action for this. Of course, we will withhold the $527.80 from this year's funding. 34 However, the BOCC may wish to consider stiff penalties for this. Staff doesn't question whether this was done purposefully or by accident, and in fact assumes it was not purposeful. However, it demonstrates the lack of financial controls within the organization. Further, the BOCC may wish to consider even stiffer penalties in the case where an organization has had multiple issues of non - compliance, such as this one. 35 vim EXHIBIT A MONROE COUNTY BOARD OF COUNTY COMMISSIONERS RESOLUTION 077 -1991, DATED MARCH 13, 1991 �i 22 1H 1055 RESOLUTION NO. 077 -1991 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS, MONROE COUNTY, FLORIDA CREATING THE HUMAN SERVICES ADVISORY BOARD, PROVIDING FOR THE APPOINTMENT OF MEMBERS, ENUMERATING THE PURPOSES OF THE BOARD, AND PROVIDING AN EFFECTIVE DATE. WHEREAS, there is a need for the Board of County Commissioners to purchase services from Community based agencies that impact on the health, safety and welfare of the Citizens of Monroe County, and WHEREAS, there is a need for a board of citizens that will review requests for financial contributions from human service (non profit) agencies, and WHEREAS, the purpose of this board is to evaluate County needs and agency performances using established guidelines so as to determine where the community will derive the greatest benefit from the tax dollars expended, and WHEREAS, the Board of County Commissioners has approved the assignment of responsibility for the administration of funding for the agencies receiving County support to the Director of Management Services through the Office of Management and Budget, NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, AS FOLLOWS: SECTION I. There is hereby created and established the Human Services Advisory Board, which shall be appointed by the County Commission and shall have staff support designated by the Director of Social Services. SECTION II. The Advisory Board may obtain information and counsel from the Clerk of Courts, the Division of Management Services, and the Department of Social Services. SECTION III. The board shall consist of 7 members, who shall serve terms of 3 years each, provided, however, of those members initially appointed to the board, 3 shall serve until January 1993, 2 shall serve until January 1994, and 2 shall serve until January 1995. SECTION IV. Membership of the committee shall include one representative appointed by each of the five County Commissioners and the two persons subsequently elected by the committee at large. SECTION V. No appointee shall be employed by, serving on the board of, or be directly or indirectly associated with any agency that is an applicant for or in receipt of funds from the County. SECTION VI. The board shall establish eligibility guidelines and application procedures which shall become effective upon approval by the County Commission. The board shall (1) carefully evaluate the County's human services needs, (2) recommend the most cost effective way of obtaining needed services, (3) develop measures of the services provided, and (4) determine which of those services are appropriate for public funding. SECTION VII. The board shall hold an organizational meeting annually to elect a chairman, vice chairman and secretary. Officers may serve no more than three consecutive years in such office. SECTION VIII. The board shall meet at the call of the chairman or the Director of Social Services acting as designated staff representative for the Board of County Commissioners. All meeting shall be conducted in accordance with the requirements of the Sunshine Law of the State of Florida and all records shall be maintained in accordance with the public records laws of the State of Florida. The board shall abide by the rules and procedures of the Monroe County Board of County Commissioners. SECTION IX. The Monroe County Department of Social Services shall provide staff assistance to the Board including the preparation of all agendas and meeting notices, taking of all minutes and scheduling appropriate meeting places. SECTION X. This Resolution shall become effective immediately upon its adoption. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the 13th day of March, A.D. 1991. Mayor Harvey Yes Mayor Pro Tem London Yes Commissioner Cheal Yes Commissioner Jones Yes Commissioner Stormont Yes BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA By (Seal) Attest: DAN L. KOLHAGE, Clerk APPROVED AS TO FORM AND LEGAL AyFPY. Dab EXHIBIT B MONROE COUNTY BOARD OF COUNTY COMMISSIONERS RESOLUTION 056 -1992, DATED JANUARY 8, 1992 Division of Community Services '2 ,J11'; I i " :, RESOLUTION NO. 056 _199 A RESOLUTION OF THE BOARD OF COUNTY COMMIS- SIONERS OF MONROE COUNTY, FLORIDA, AMENDING RESOLUTION NO. 77 -1991, WHICH CREATED THE ARC HUMAN SERVICES ADVISORY BOARD, PROVIDING FOR APPOINTMENT OF BOARD MEMBERS TO RUN CONCUR- RENT WITH THE TERMS OF THE COMMISSIONERS WHO MADE SAID APPOINTMENT; PROVIDING FOR REMOVAL OF A MEMBER FOR EXCESSIVE ABSENTEEISM; PROVIDING FOR TRAVEL TO BE PAID TO ADVISORY BOARD MEMBERS, AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on March 13, 1991, the Board of County Commission- ers did pass Resolution No. 77 -1991, creating the Human Services Advisory Board, and WHEREAS, the Board of County Commissioners has determined that the purposes of providing for each County Commissioner to appoint one Advisory Board member will be best served by making Advisory Board members' terms concurrent with the term of their appointing County Commissioner, and WHEREAS, Section 112.061, Florida Statutes authorizes payment of travel expenses of authorized persons conducting government business, and WHEREAS, the Board of County Commissioners has determined that it is fair and equitable to reimburse the Advisory Board members for travel expenses necessary to carry out their respon- sibilities to the County, now, therefore, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, as follows: Section 1. Resolution No. 77 -1991, Section III is hereby amended to read as follows: (a) The Board shall consist of five members each of whom shall be appointed by individual ndividual County Commissioner and limited to a term of two years or the termination of the respective appointing term, whichever shall first occur; provided, however, that each Board member shall serve on the Board until the appointment of a successor. (b) Any member of the Human Services Advisory Board who absents himself from any three (3) consecutive regular meetings of said Board, unless excused from such attend- ance by consent of the Board, expressed by action of record in its official minutes, or who is absent from a total of four (4) regular meetings of said Board in any fiscal year wihtout having been excused from such attendance by consent of the Board expressed by action of record in its offiical minutes, shall thereby automatically forfeit his position and office as a member of the Human Services Advisory Board; and the name of such person shall be automatically removed from the membership of said Board immediately after the adjournment of any such third consecutive meeting or any such fourth meeting in any fiscal year, as the case may be, at which such member has not appeared. The Board shall thereupon promptly notify the member so removed and the Board of County Commissioners for Monroe County. The appointing Commissioner or remaining Board members, depending on the method by which the member so removed had been appointed to the Board, shall thereupon appoint a new member to serve the remainder of the unexpired term of the member so removed. Section 2. Section XI is hereby added to Resolution No. 77 -1991, and shall read as follows: Members of the Advisory Board shall be compensated for those travel expenses necessarily incurred in the performance of their official duties. Section 3. Section IV of Resolution No. 077 -1991 is hereby deleted. Sectio�4. This resolution amendment shall become effective immediately upon its adoption. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the 8 - - t day of January 1992. Mayor Harvey Yes Mayor Pro Tem London Yes Commissioner Cheal Yom... Commissioner Jones YYee Commissioner Stormont Y— ••e:....� BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA Mayor / Cha irman � / (SEAL) ATTEST: DANNY L. KOLHAGE, CLERK By : 1::. jO e y er APPROVED AS TO FOR11 plaLEGAL SUFFFICC / f. B y - `� A.:AA _ _ i./ • torney's tf Data / / /AZ EXHIBIT C BOCC AGENDA ITEM AND EXCERPT FROM BOCC MINUTES FROM JUNE 16, 2010. BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: June 16, 2010 Division: Board of County Commissioners Bulk Item: Yes No X Department: Mayor's Office Staff Contact Person: Lisa Tennyson 292 -4444 AGENDA ITEM WORDING: Discussion and direction to convene a committee to examine and possibly modify the Human Services Advisory Board funding process and policies including funding categories, weighting of categories, etc. The committee will consist of 9 voting members, to include the 5 current HSAB members and 4 additional members to be appointed by each of the four commissioners, not including the Mayor. The group will meet approximately 5 times, once per month for approximately 5 months and will complete and forward series of funding policy recommendations to BOCC by November 2010, to be incorporated into FY 2012 budget process. ITEM BACKGROUND: The Human Services Advisory Board consists of 5 members; each is appointed by a County Commissioner. The HSAB meets twice per year to make funding recommendations on behalf of applicant human service organizations to the Board of County Commissioners. PREVIOUS RELEVANT BOCC ACTION: In 1991, The BOCC created the Human Services Advisory Board (Resolution 077 - 1991.) In 2001, the BOCC established a Human Services Review Committee. As a result of the recommendations from that committee, in 2002, the BOCC adopted new guidelines such as funding categories, category criteria, and percentages ( "Medical" 65 %; "Core Services" 30 %; and "Quality of Life" 5 %) to help the HSAB make its funding recommendations. CONTRACT /AGREEMENT CHANGES: STAFF RECOMMENDATIONS: TOTAL COST: BUDGETED: Yes — No COST TO COUNTY: SOURCE OF FUNDS: REVENUE PRODUCING: Yes _ No AMOUNT PER MONTH Year APPROVED BY: County Atty _ OMB/Purchasing _ Risk Management DOCUMENTATION: Included X Not Required DISPOSITION: AGENDA ITEM # Revised 8/06 �ALVJSION; 101 MINUTES OF THE MONROE COUNTY BOARD OF COUNTY COMMISSIONERS Regular Meeting Board of County Commissioners Wednesday, June 16, 2010 Marathon, Florida A Regular Meeting of the Monroe County Board of County Commissioners convened at 9:00 A.M., at the Marathon Government Center. Present and answering to roll call were Commissioner Heather Carruthers, Commissioner Mario DiGennaro, Commissioner Kim Wigington, Commissioner George Neugent and Mayor Sylvia Murphy. Also present at the meeting were Roman Gastesi, County Administrator; Debbie Frederick, Administrator; Suzanne Hutton, County Attorney; Danny L. Kolhage, Clerk1Isabel C. DeSantis, Deputy Clerk; County Staff, members of the press and radio; and the general public. DEEP WATER HORIZON OIL SPILL UPDATE Mark Stultz, British Petroleum Vice - President of Policy & U.S. Regulatory Affairs; and Captain Pat DeQuattro, U.S. Coast Guard - Key West Sector Commander provided an update to the Board on their contingency plan for the potential Environmental and Economic impacts to the Florida Keys as a result of the Deep Water Horizon Oil Spill in the Gulf of Mexico ADDITIONS, CORRECTIONS, DELETIONS Motion was made by Commissioner Neugent and seconded by Commissioner Carruthers granting approval of Additions, Corrections, and Deletions to the Agenda. Motion canted unanimously. PRESENTATION OF AWARDS Presentation of Mayor's Proclamation celebrating June as Red Cross Water Safety Month in Monroe County. Presentation of Mayor's Proclamation celebrating The Sons of Italy in America National Day of Recognition on June 19, 2010 in Monroe County. BULK APPROVALS Motion was made by Commissioner Neugent and seconded by Commissioner Wigington granting approval of the following items by unanimous consent: Board adopted the following Resolution adopting the Florida Green Building Coalition's green commercial building standard in addition to the Florida Building Code for county public 118 Key, at approximately mile marker 17. Christine Hurley, Growth Management Director discussed the matter. The Board accepted public input with the following individuals addressing the Board: Joelle Keane, Bill Eardley, Lloyd Good, owner of the Sugarloaf Lodge; Gordon West, representing the Suglarloaf Shore Property Owner's Association; Anne Shaver, and Bill Hunter. The above items will be brought back before the Board its' September, 2010 meeting in Marathon. WASTEWATER ISSUES Public discussion was held concerning the Fair Housing requirements during a regular advertised Board of County Commissioners meeting to claim outstanding performance in fair housing on the Small Cities Community Development Block Grant (CDBG) application. Calvin Knowles, VP - Meridian Community Solutions, Inc. discussed the matter. Liz Wood, Sr. Administrator Wastewater Projects referred the Board to the Draft Wastewater Department - Wastewater Projects — May 2010 Status Report — June 16, 2010. COMMISSIONERS' ITEMS The Board discussed Mayor Murphy's item concerning direction to convene a committee to examine and possibly modify the Human Services Advisory Board funding process and policies including funding categories, weighting of categories, etc. After discussion, motion was made by Commissioner DiGennaro and seconded by Commissioner Neugent that a committee be convened consisting of 9 voting members, to include 5 current HSAB members and 4 additional members to be appointed be each of the four Commissioners. The Mayor will go as a liaison and Lisa Tennyson - Grants Administrator will go as a staff person. The committee is to sunset no later than 6 months. Motion carried unanimously. The Board discussed Commissioner DiGennaro's item to begin the process of a formal request to U.S. Customs & Border Patrol for Marathon User -Fee Based Customs Service facility for harbor and airport arrivals. After discussion, motion was made by Commissioner Carruthers and seconded by Commissioner DiGennaro granting approval of the item conditioned upon there being no cost to the county or without additional review by this Board. Motion carried unanimously. The Board discussed Commissioner Carruthers' item regarding the current status of the Deep Water Horizon oil leak and its current potential impact on Monroe County including: - Securing assistance from the Federal government and BP to offset emerging economic damages resulting from the misperception that oil is currently present in Keys waters - Securing Federal support to minimize possible environmental damage to the Florida Keys should oil reach our near -shore water and beaches - Review of plans to protect local ecosystems EXHIBIT D BOCC AGENDA ITEM AND EXCERPT FROM BOCC MINUTES FROM NOVEMBER 10, 2010. BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: November 17, 2010 Division: Board of County Commissioners Bulk Item: Yes No X Department: Mayor's Office Staff Contact /Phone #: Lisa Tennyson x 4444 AGENDA ITEM WORDING: Presentation and approval of the recommendations of the Human Services Advisory Board Working Group regarding the application, process, policies, and funding categories used to determine funding recommendations for non - profit, human services organizations in Monroe County. ITEM BACKGROUND: The HSAB Working Group was established by the BOCC in June 2010 for the purposes of reviewing and possibly modifying the HSAB's policies and funding categories, to sunset in November 2010. The group met 4 times during during that period, and made a series of recommendations to: modify /streamline the application; elicit additional information about how prior year's funding was utilized; offer an opportunity for organizations to change their funding category; eliminate the weighted percentages attached to each of the funding categories for two years; move several organizations that are not statutorily or otherwise required to be funded from BOCC line items to HSAB (with the funding -- these are: Big Pine Athletic Assoc., Heart of the Keys Youth, Kids Come First; Rural Health Network, Upper Keys YMCA and Keys to Recovery); and to make an explicit policy that the vast majority of HSAB funding granted to any agency must be spent in and directly benefit Monroe County. PREVIOUS RELEVANT BOCC ACTION: June 2010 the BOCC established the HSAB Working Group. In 1991, the BOCC established the Human Services Advisory Board. CONTRACT /AGREEMENT CHANGES: None STAFF RECOMMENDATIONS: TOTAL COST: NA INDIRECT COST: BUDGETED: Yes No DIFFERENTIAL OF LOCAL PREFERENCE: NA COST TO COUNTY: NA SOURCE OF FUNDS: REVENUE PRODUCING: Yes No AMOUNT PER MONTH Year APPROVED BY: County Atty OMB/Purchasing Risk Management DOCUMENTATION: Included Not Required DISPOSITION: AGENDA ITEM # Revised 7/09 Monroe County Board of County Commissioners HSAB Working Group Members District 1: Alexsa Leto District 1: Dr. Leslie Salinero District 2: David Paul Horan District 2: Robert Cintron District 3: Steve Torrence District 3: Kevin Collins (resigned before first meeting due to conflict with Health Department) District 4: Kim Bassett District 4: Josh Mothner District 5: Anne Nickerson District 5: Mayor Murphy (non- voting member) Monroe County Board of County Commissioners HSAB Working Group Specific Issues to be Covered by HSAB Working Group: Regarding the Funding Application: • Develop more objective evaluation criteria for application -- points? • Does the application ask the right questions /glean the right information? • Different application for lower (less rigorous) and higher (more rigorous) funding requests • Presentations: are they necessary and how can we improve this component? Regarding HSAB's general funding issues: • Re- categorizing and weighting of the three funding categories • Setting maximum level of funding • Consideration of the availability of state and federal funding for some services and programs (ie, some services have broad array of possible state and federal funding; others have very limited sources of funding -- some services are funded thru Medicaid, Medicare, or insurance -- should we consider this ?) • Consideration of the overall operating budget and size of an organization (ie, should large entities with regional or larger focus be eligible for HSAB funding) Regarding HSAB and BOCC line item funding categories: • Why are some organizations funded through HSAB and others BOCC, and still others both? • Moving some organizations from BOCC direct line item to HSAB funding • What specific services is the County legally required to provide or match? Regarding HSAB members: • Conflict of interest for HSAB members sitting on the boards of funded agencies. • Term limits for HSAB members Monroe County Board of County Commissioners HSAB Working Group Specific Motions/Recommendations passed by the HSAB Working Group: 1. To eliminate question 12 of the application: "What does your agency do to address these causes ?" (Recognizing that some agencies do not work on "causes" but instead mitigate the symptoms, ie, food banks that address the symptoms of hunger rather than the cause.) 2. To add a question to the application that specifically asks what the organization did with the funds they received from HSAB in the prior year, and how it was used to leverage additional funding. 3. To streamline the application so that for organizations requesting $5,000 or less, the organization does not have to respond to questions 10, 11, 18, 19, 21, 25, and 26. 4. To not utilize a point system for the evaluation of applications. 5. To not establish a maximum fundin g level. 6. To offer applicants an opportunity to request a change of category if an applicant organization believes it is not properly categorized and requests to be changes, then the board has to pro - actively act and make a decision on that request, and the board has the right to make re- categorization decisions, independently of any request, based on the application for that year, and this (these) decision(s) shall be made prior to the funding recommendation being made. 7. To eliminate the weighted percentages associated with the funding categories (but not the categories themselves) for two complete funding cycles. 8. To move the following entities from BOCC line item funding to HSAB: Big Pine Athletic Association, Heart of the Keys Youth, MCEF /Be the Change, Rural Health Network, and Upper Keys YMCA. 9. To establish a policy and include as a statement on the application, the following: The vast majority of the funding received by the Monroe County Human Services Advisory Board must be spent in and directly benefit Monroe County. The Working Group agreed upon but did not specifically make motions on the following: • The application is fair and gleans the appropriate information. • Presentations are not required, but applicants should be present for questions from HSAB members. • The three funding categories -- medical services, core services, and quality of life services -- shall remain in place. • Organizations whose funding is not required or by statute or otherwise necessitated by county ordinance or function should be part of the HSAB competitive funding cycle. • When considering the size or regional focus of large organization, the focus should be on whether or not they utilize a vast majority of their funding in and for the direct benefit of the county. • There should not be term limits applied to HSAB members. e c O D D D D c D 1 c 3 1 co x G) G) D —1 co y 6 ~ - ) l a D 70737370 ( lo 0 y co '1° C C CA W C CO 0 0 3' 0 . al o)a C D C k W , 0 o A 7C , 0 3 = 3 co 73 c� n O t9 cf 0 0 O n ' cn A , N to O D .► , n n 0 3 :i N 3 ' M 7 cu 0 a 0 S S D) ^ . —1 u) D co 3 a A a. o n A 3 2 0 3 C1) Fri n C p O 10 3 0 c N D -n -< D o 7 p w 3 C 2 CO -n 3 O o y i o C A > .► O N A CD CD 3 d N 0 7 .► a 3 0 7 3 Q j. .Z 3 o n a i » ixT a)) 0 3 O - 3 Q O co d O C) p co 7 ' m a w 0 3 70 n tv 3 C cf C O .. 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Q p 7 7 3 C'f 7 0 . C CD 3 CD 3 y ' a D, m m • 7 la) CD (.0 CD S C N 0) .+ . at -:t a 3 n e O. O (I) e D '� O C) a) C 3 O E 3 O c -- a * 3 CO Human Service Organization Contracts for Fiscal Year 2011 Agency HSAB Amt DATF` Amt BOCC" Amt Total HSAB organizations AIDS Help 20.000 0 0 20,000 American Red Cross 5,000 0 0 5,000 Boys and Girls Club 35,000 1,554 0 36,554 Domestic Abuse Shelter 20,000 0 0 20.000 Easter Seals Society 11,200 0 0 11.200 Fla. Keys Area Health Education Ctr 35.000 0 0 35,000 Florida Keys Children's Shelter 146.000 0 0 146,000 Florida Keys Healthy Start Coalition 5,000 0 0 5,000 Florida Keys Outreach Coalition 30,000 0 0 30,000 Good Health Clinic 40,000 0 0 40,000 Grace Jones Day Care Center 30.000 0 0 30.000 Guidance Clinic/Care Center 600.000 22,250 460,520 1,082,770 Helpline 4,000 0 0 4,000 Hospice of the Florida Keys 145,000 0 0 145,000 Independence Cay 15,000 0 0 15,000 Keys Area lnterdenom Resources 15,000 0 0 15.000 Literacy Volunteers 4,000 0 0 4.000 Monroe Assoc for Retarded Citizens 145.000 0 0 145.000 Monroe County Educ Fndn - Keys Center 57.000 0 0 57,000 Rural Health Network 60,000 0 273,600 333,600 Samuel's House 75,000 0 0 75,000 Star of the Sea Foundation 30.000 0 30.000 U.S. Fellowship of Fla - Heron /Peacock , 45.000 0 0 45,000 Wesley House 126,000 0 0 126,000 Womankind 70,000 0 0 70,000 HSAB Contract Totals 1,768,200 23,804 734,120 2,526,124 BOCC Line Items • Arts Council 0 0 57,000 57.000 Big Pine Athletic Association 0 0 44,000 44,000 Heart of the Keys Youth 0 0 30,400 30.400 MCEF -Kids Come First 0 0 25,000 25,000 Upper Keys YMCA 0 0 11,400 11.400 Historic Florida Keys Foundation 0 0 28.500 28.500 Upper Keys Community Pool 0 0 180,000 180.000 HARP BP 0 0 4,500 4,500 AARP -LK 0 0 4,500 4,500 AARP -MK 0 0 4.500 4,500 AARP -UK 0 0 4,500 4,500 Older American Vol Program 0 0 500 500 BOCC Contract Total 394,800 TOTALS 1,768,200 23,804 1,128,920 2,920,924 Minutes (Approved at 9/21/10 meeting) Monroe County Board of County Commissioners Human Services Advisory Board Working Group Date: September 3, 2010 Time: 1PM -3PM Place: Marathon Government Center Present: Kim Bassett, Anna Nickerson, Mayor Murphy, Alexsa Leto, Dr. Leslie Salinero, Josh Mothner, and Robert Cintron (who has not officially been named yet to Working Group.) Absent: Steve Torrence, David Paul Horan, and Kevin Collins Meeting was called to order at 1:10. Members of the HSAB Working Group and the audience introduced themselves and their affiliations. Mayor Murphy opened the meeting by reminding the members of the working group about Sunshine laws and that they are subject to them. Kim Bassett noted that there was a quorum present. Lisa Tennyson established the purpose of this first meeting: to introduce HSAB, to elect a chair, to set next four meetings, and to give everyone an understanding about what they should be thinking about for the next meetings. Alexsa Leto, as one of the longest serving members, gave an overview of the history of the HSAB. She explained that this year's group was convened in response to questions /concerns from organizations, public, commissioners, and changes in economy. She stated that the mission of the group was to offer an opportunity for service providers to present their viewpoints on the funding process and for the working to review the HSAB's policies and guidelines. Mayor Murphy reminded the audience that there was no direction or mandate to specifically make any changes and that the work of the group may not necessarily result in any particular changes. Kim Bassett asked about what services the County is legally required to provide. Lisa Tennyson stated that she has posed this question to the County Attorney's office and they are researching it. Kim also asked about the direction for today's meeting -- should it be a general or focused approach. It was suggested that we begin by looking at the list of issues already compiled by staff and if there were any additional issues to be added to the list. These were the issues listed for possible consideration: 1. Moving some organizations to HSAB from BOCC direct line item funding 2. Re- categorizing and weighting of the three funding categories 3. Setting maximum level of funding 4. Different application for lower (less rigorous) and higher (more rigorous) funding requests 5. Consideration of the availability of state and federal funding for some services and programs (ie, some services have broad array of possible state and federal funding; other's have very limited sources of funding -- some services are funded thru Medicaid, medicare, or insurance -- should we consider this ?) 6. Consideration of the overall operating budget and size of an organization (ie should large entities with regional or larger focus be eligible for HSAB funding) 7. Develop more objective evaluation criteria for application -- points? 8. Does the application ask the right questions /glean the right information? 9. What specific services is the County legally required to provide or match? The issue of BOCC line item funding was raised. Mayor Murphy suggested that we remain focused for now on the HSAB funding issues. Josh Mothner referred to another item on the list and recommended that the application be the same regardless of the amount of funding to be applied for. Kim led a discussion about organizing the various issues on the list into focused discussions. Recommending that bullets 2, 4, 7, and 8 all relate to the application process and should be discussed at one meeting; that bullets I, 3, and 9 address more general but related issues and should be addressed together; etc. At this point, there was a motion to appoint Kim as the Chair of the working group. Josh Mothner seconded. The motion passed unanimously. Discussion of the vice -chair followed. Alexsa recommended Josh Mothner. Josh nominated Lesley. Josh's nomination was seconded by Kim. This motion passed unanimously. Discussion of the issue and their organization continued. It was suggested that bullets 5, 6 and 9 be addressed together at today's meeting. The audience was asked to add their ideas to the list of items for consideration. They brought up these issues: • Why are some organizations funded through HSAB and others BOCC, and still others both? • HSAB members sitting on the boards of funded agencies, and if they do should they be abstain not only from voting on that agency's funding (as they are now), but also from participating in the discussion related to the funding for that agency. • Presentations - are they necessary and/or is there a way to make the presentation process more fulfilling and less demeaning? • Term limits for Board members. Mayor Murphy explained that with some services, such as the mandated Baker Act services and other services performed for the county such as the Arts Council and Historic Florida Keys foundation, the Commission felt that they should be secure each year and not subjected to competitive funding. Kim clarified that only two HSAB members sit on the boards of funded agencies, she sits on the board of AHEC and Steve Torrence sits on the board of MARC, and that their affiliations are always stated clearly and upfront, and that they abstain from voting on the funding recommendations for those entities. Mayor Murphy talked about the difficulty of applying a point system to the evaluation of applications, as the services of the various groups are difficult to compare, and that a point system favors well written applications, but doesn't necessarily help the county identify and fund the services its needs most. She also added that the HSAB was originally intended to provide start -up funding; it wasn't meant to provide continuous funding. Alexsa clarified that presentations were not a required part of the funding process, but reminded the audience that the presentations were asked for by the organizations themselves so that they could have a last minute opportunity to speak to the HSAB about any critical changes that may have occurred between the date of the submission of their application and the day that funding recommendations are discussed and finalized, such as a last minute reduction to their state and/or federal funding. She mentioned that the presentations also offer an opportunity for the HSAB members to ask for clarification on issues in the applications that could be beneficial to an applicant. Robert Cintron clarified that the group's initial focus should be to air the issues of the service providers and then to try to be responsive to their issues and perceptions. A member of the audience suggested that there be designated a non - profit liaison to be a voting member on the working group. The members of the working group did not agree, raising the following points: the membership of the group was already established by the BOCC resolution; the groups are already fully represented by their attendance and participation in these meetings; that the working group's membership was specifically expanded beyond that of the current HSAB members in order to represent a broader community perspective and that these new members have experience with grant funding and know how hard it is for non - profits seeking grant funding. Alexsa stated that speaking for herself as a member of the HSAB, she works diligently and fairly in her review of all HSAB applications and is not responsive to any outside influences or lobbying. Robert C. stated that he would like to hear from the organizations and that they were invited to call or email him with their issues and that he would share them with the group with out identifying the name of the individual. It was decided that during the next meeting, the group would focus on the application. Lisa T. distributed copies of the application, instructions, and the required attachments to each of the members of the group. Robert C. again welcomed the agencies to send along their specific recommendations for changes to the application, changes to categories, changes to criteria, and/or how to make the process more fulfilling and less demeaning. Meeting dates were discussed. Sept 21 from 2 -4 PM and Oct 6 from 10 -12 PM were settled upon, with Lisa T. charged with finding meeting spaces for those dates somewhere in Marathon. The meeting adjourned at 3:10. 1 1 1 1 MINUTES (Approved) Monroe County Board of County Commissioners Human Services Advisory Board Working Group Date: September 21, 2010 Time: 2PM -4PM Place: Marathon Government Center Present: Kim Bassett, Anna Nickerson, Alexsa Leto, Josh Mothner, Robert Cintron, David Paul Horan (arrived late.), and Mayor Murphy Absent: Steve Torrence, Dr. Leslie Salinero (Member Kevin Collins resigned due to conflict with Health Department) Meeting was called to order at 2:10. Members of the HSAB Working Group and the audience introduced themselves and their affiliations. Minutes of September 3 meeting were reviewed and approved. Kim Bassett opened meeting by reminding the group that the focus of today's meeting was the funding application. Josh Mothner stated that he reviewed the application as a potential applicant, keeping in mind the things he had heard about the application, that is, was it as rigorous as he heard and was it onerous for small organizations or for those organizations that apply for small amounts of money. Josh Mothner asked if the HSAB uses the application to determine eligibility for funding and whether the HSAB uses the qualitative or quantitative information. Alexsa said that she looks at whether an entity is eligible, ie, does it have a 501c3, requisite licenses, etc. and whether the money that the entity is asking for is appropriate. Kim responded that she uses the information provided by an organization in an application to ensure that the organization is responsible, financially and programmatically sound, and is run well, fiscally. Josh Mothner stated that the only subjective questions on the application were 11 and 12. (Question 11 asks: What are the causes (not the symptoms) of these problems? And Question 12 asks: What does your agency do to address these causes ?) He stated that he didn't feel that if an agency addressed symptoms rather than causes that this should be held against them. For example, a food pantry doesn't address the cause, it just addresses the symptom. Kim Bassett responded that the question allowed an organization to demonstrate its understanding and knowledge of the problem it is trying to address. Josh Mothner also stated that the application was not, in his opinion, arduous or onerous, compared to that of the TDC and other funding applications, and that it asked for all of the relevant information typical of funding applications. He also stated that his didn't think there should be a different application for smaller funding amounts. Robert Cintron, returning to the cause and symptom discussion suggested that the application include an affirmative statement that an entity seeking funding does not have to address the cause of a problem and that if it doesn't, it won't be penalized. The group then discussed eliminating question 12. Robert Cintron motioned to eliminate question 12. Josh Mothner seconded. Motion passed unanimously. Robert then stated his thoughts on the application: 1. that it was clear a lot of scholarship went into the application; 2. that it obvious that folks tried to make it as simple as possible; 3. that it is critically important that enough information is requested in the application in order to ensure that taxpayer funds are being used responsibly and appropriately; 4. didn't think any significant changes were necessary. He then asked the audience of funded organizations how long it takes them to fill out the application. Responses varied, from 3 -4 days to 2 weeks. Robert Cintron then asked whether the application could be streamlined. Josh Mothner asked if there was anything that could be taken out. Liz Kern from Hospice VNA said her staff went through it and didn't think there was any way to simplify it. No other suggestions for simplification were forthcoming. The discussion turned to the issue of sustainability and continued funding year after year. Kim Bassett asked if something should be added to the application that talks about financial sustainability (in other words should the ability of an organization to continue its program or service without continued annual county funding be a valued objective.) Kim asked the Mayor if HSAB funding was originally intended to be "seed" money. Mayor Murphy responded that yes, that was the original intention, but that it evolved away from that, because it was not P rams ractical as some vital programs county ro to count residents would be threatened without continued funding from the county. Josh added that there is nothing in the application that solicits information on an organization's intention or efforts to try to be self - sustaining. Kim asked, "Do we expect an organization to develop its program to be eventually self - sustaining," adding that yes, she believed that it is an organization's responsibility to try. It was argued that sustainability is not necessary the goal if an organization is utilizing its funding to provide a necessary and appropriate service in a cost - effective, cost - efficient way. Also, it was pointed out that many organizations use county funds to leverage outside dollars from state, feds, and private fenders, therefore the continuity of funding can be valuable for the county. This led to a discussion of the benefits of knowing how the funded organization utilized the funds they received from the county and whether and how it was used to leverage outside dollars and adding a question to the application that asked this question. Robert Cintron stated that he felt it was appropriate to know what an organization accomplished with the funds they received the prior year; and that the ability of an organization to use funding to leverage outside funding should be highly valued. Alexsa talked about how match is a very, very important issue for the HSAB and is one of the first questions on the application. Lisa Tennyson clarified that the organizations did have to provide service level information by way of a required year -end report detailing the number and types of clients served, the types of services provided and outcomes achieved. And further, there is a required attachment to the application that solicits this statistical /numeric information. However, this information is not solicited in a clear, succinct narrative form via a question in the application. Kim Bassett motioned to add to the application a question that specifically asks what the organization did with the funds they received, and how it was used to leverage additional funding. The motion passed unanimously without discussion. Robert Cintron then motioned to have a shorter application for organizations applying for $5,000 or less by eliminating questions: 10, 11, (12 was already deleted in previous motion), 18, 19, 20, 21, 25 and 26. Josh questioned the implications of reducing requirements. Robert withdrew his motion. Kim suggested we consider the motion and look at the specific questions to be eliminated. She starts with question 10 which asks for statistical information Discussion followed. Alexa Leto asked whether it was fair to have different applications for different grants. Josh Mothner stated statistical information is important and should be provided by all applicants and that it provides the HSAB justification for its funding recommendations by providing real information about a problem rather relying only on anecdotal information. David Paul Horan stated he didn't think statistical information was important for an entity applying for $5,000 or less. Question 20 was discussed. Lisa Tennyson clarified that the question seeks to ensure that persons served in a program have some sort of representation in the development and provision of that service, and that the question is typical across all government and private foundation grant applications. Question 25 was discussed. Robert Cintron stated his didn't think it is necessary for applicants seeking $5,000 or less to explain how outcomes are measured. Robert Cintron re- states his motion to add to the application the following statement: "If you are requesting $5,000 or less, your organization does not have to respond to the following questions: 10, 11, 18, 19, 21, 25 and 26." Anne Nickerson seconded. A member of the audience clarified that while some entities only received $5,000, they had actually applied for more. The motion passed with Josh Mothner and Alexsa Leto opposing. The Chair then turned to the issue of a point system for evaluating the merits of an application. Josh Mothner stated that he couldn't see how we could apply points in our evaluation of completed applications. Robert Cintron said that if an entity could provide a match it should be prioritized. David Paul Horan stated that providing a match is a major determining factor every year. Robert Cintron motions to not adopt a point system for evaluating funding applications; motion passes unanimously. The Chair moved the discussion to the issue of funding categories and category weights, asking if there was any input on the current categories and whether they should be changed. David Paul Horan said we need to keep in mind the most important services. Lisa Tennyson asked for a point of clarification...when deciding upon a category, should we looking at the overall mission of the agency or the program or service for which it is applying for funding, as these may not always be the same. Alexsa Leto stated that it is the service or program that is categorized. Kim Bassett stated that she would like to see a formal policy to address these kinds of things. Mayor Murphy asked what the difference was between the core services and quality of life services categories, and pointed out that is sometimes difficult to determine this among our various service providers. Robert Cintron stated that he wasn't opposed to going from 3 to 2 categories (ie, merging core and quality of life services categories.) Lisa Tennyson also asked what an organization should do if it wants to change categories, as the HSAB has experienced these requests recently. Josh Mothner made a motion to add a question to the application that asks the applicant to check a box next to the category for which they would like to be considered, and whether it represents a category change. The HSAB would then discuss these requests for category changes at the beginning of their funding recommendation meeting. The motion passed unanimously. Kim Bassett then reviewed the topics for the next meeting: HSAB and BOCC line item categories, setting maximum levels of funding and required services. Lisa Tennyson added that she posed the required services question to county attorney's office and is waiting on a response from them. Kim stated that the next meeting was scheduled for October 6 The group discussed a date for the fourth meeting and decided upon October 25, 9 -11, with Lisa Tennyson charged with finding a meeting place in Marathon. The meeting adjourned at 4:07. MINUTES (Approved) Monroe County Board of County Commissioners Human Services Advisory Board Working Group Date: October 6, 2010 Time: 10AM -12PM Place: Marathon Library Meeting Room Present: Kim Bassett, Anna Nickerson, Alexsa Leto, Josh Mothner, Robert Cintron, Dr. Salinero, David Paul Horan, and Mayor Murphy Absent: Steve Torrence Meeting was called to order at 2:10. Members of the HSAB Working Group and the audience introduced themselves and their affiliations. Minutes of September 21 meeting were reviewed and approved. Josh Mothner asked to review again the different categories within HSAB and to continue the discussion from the last meeting. Kim asked that we add another item to today's agenda (bullet #6) and to change the order of the agenda items. Josh state that he received comments after the last meeting and was seeking clarification that the category is determined by the service to be provided with the HSAB funding, not the mission/purpose of the organization. This led to a discussion of "core services" and "quality of life" categories. Josh wants to eliminate the sense of "arbitrariness" or subjectivity of the HSAB's decisions. Mayor Murphy stated that if the process wasn't somewhat subjective we wouldn't need an advisory board to help make decisions. 1 Robert stated that we should keep to what we decided at the last meeting about adding a question in the application asking the applicant which category they would like to be considered for funding. Robert added that this should be followed up with a requirement for the HSAB to make an affirmative decision on each applicant's category change request. Robert amends motion made at last meeting: to pro - actively accept or address an applicant's request to be re- categorized and the HSAB maintains the right to re- categorize an organization that it feels is not properly categorized. This determination is to be made at the appropriate time preceding the funding recommendation. Several audience members (representatives of funded organizations) stated that they don't think the categories are necessary. David Paul Horan stated his support for the categories. Mayor Murphy also stated her support for the categories, though she would agree that the weighted percentages associated with each category could be eliminated. Robert's prior motion was revisited and tweaked to read as follows: If an entity isn't properly categorized and requests to be changed, then the board has to make a decision on that re- categorization request and the board has a right to make re- categorization decisions, independently of any request, based on the application for that year and this (these) decision(s) shall be made prior to the funding recommendations being made. The motion passed unanimously. Robert makes another motion to eliminate the categories altogether, stating that he's not necessarily in support of that and thinks the categories are important, but wants the group to actively address and vote on the issue. The motion was seconded for discussion. Josh stated that he would like to amend the motion. He stated his support for keeping the categories but would like the motion to eliminate the percentages assigned to each category. The amendment was seconded. David Paul states that without percentages we don't have any guidelines. Josh states that we can sill make it clear what the priorities are and the medical is the most important category without the percentages. Anne states that the percentages make explicit the relative importance of each category. Mayor Murphy suggested we eliminate the use of percentages for a limited time period. 2 Discussion moves to include audience members. Robert amends the motion to sunset after two complete funding cycles. The final version of the motion reads as follows: to eliminate the percentages (but not the categories) for two complete funding cycles. Roll is called: Leslie: yes Josh: yes Robert: yes Alexa: yes David Paul: no Ann: no Kim: yes Motion carries. Discussion moves to issue of BOCC line item funded category. The group reviewed the County Attorney opinion on mandated services and Lisa's spreadsheet of organizations funded under BOCC whose services are considered as mandatory or required by statute or county ordinance (and therefore should remain as BOCC line items) and those organizations whose service are discretionary (and may be moved under HSAB's competitive funding cycle.) Josh motions to move the discretionary organizations to the HSAB with their collective funding. Dan from Rural Health Network (discretionary services) notes that statute 381.0405 requires public and private partnership in the delivery of health services. David Paul states that he doesn't believe that 381 makes the funding of Rural Health Network mandatory. David Paul then seconded motion. The motion passes unanimously. Discussion turns to the funding to the AARPs on county facilities. Robert questioned why the funding identified as going to the four AARPs shouldn't also be moved to HSAB. Lisa Tennyson informed the group that these entities are not proposed to be moved to HSAB because they operate as internal county programs; they don't have paid staff; that county funding doesn't go to the organization but rather pays for office supplies, phones, sometimes small pieces of furniture and operating supplies for the facilities which are county facilities. 3 The issue was tabled until the next week. The next agenda item addressed the issue of establishing a maximum level of funding for IISAB funding. David Paul indicated he didn't like the idea. Robert said the same. Audience input was solicited and their opinions varied. David Paul mentioned that the issue and levels of match were another important reason not to set a maximum funding level. Robert motioned that the group not recommend establishing a maximum funding level. The motion passed unanimously. As time was running out, the Chair suggested that the final agenda item (whether HSAB should fund larger entities with regional focus) be tabled for the next meeting. Robert reminded the group that he would like to continue to discuss the AARPs funding at the next meeting also. Kim re- capped the issues for the next meeting: • AARPs • Funding for large, regional organizations • Re- structuring presentations • Discussion of policies for HSAB Lisa inquired about what Kim meant by "policies for HSAB." Kim responded with examples such as conflict of interest and presentations. The question was raised about whether or not a person sitting on the HSAB who is also a board member of an organization that may potentially be funded through the HSAB constituted a conflict of interest and further, whether that conflict of interest precluded the member from voting, participating in relevant discussions and or even asking questions. Robert informed the group that the state's definition of conflict of interest centered on whether or not the individual or his/her family members stand to personally gain from a decision made by a board on which he /she sits. If not, then there is not conflict and the member can/must vote. It was recommended that the question be taken to the County Attorney. Diana Flenard suggested that there be a code of conduct for HSAB members to address the conflict of interest issue. The issue was added to the agenda items for the next meeting. 4 The Mayor mentioned that the group had to make its recommendations to the BOCC at the November meeting. Kim, as the Chair, agreed to make the presentation. Lisa agreed to assist in putting together the working group's various recommendations for Kim's presentation. Lisa reminded the group that the next meeting was the final meeting and was scheduled for October 25` at 9 am at the Marathon Government Center BOCC meeting room. The meeting was then adjourned at 12:20. 5 MINUTES (not yet approved) Monroe County Board of County Commissioners Human Services Advisory Board Working Group Date: October 25, 010 Time: 9AM -11AM Place: Marathon Gov Center, BOCC Meeting Room Present: Kim Bassett, Anna Nickerson, Alexsa Leto, Josh Mothner, David Paul Horan, and Mayor Murphy Absent: Steve Torrence, Dr. Leslie Salinero, Robert Cintron Meeting was called to order at 9:15. Members of the HSAB Working Group and the audience introduced themselves and their affiliations. Minutes of October 6 meeting were reviewed and approved, with Josh M. abstaining since he left that meeting early. The group began by discussing the issue of funding to large, regional organizations with boards that may or may not have local boards or local community members on their boards. David Paul Horan noted that the issue of local representation on board membership has come up several times over the past years; and that the HSAB considered the following: If the organization has a paid employee here in the county who would be shepherding the county's grant and the funds were earmarked only for use in Monroe County; if the organization didn't have any local board members, that is considered a deficiency; If the county's funds are used as match. Mayor Murphy added that another consideration of these entities was whether or not they were the only entity that provided the service in the County. Alexa noted that she felt the community didn't support county tax dollars going to a person's salary that didn't live in the County; and that she considered whether or not the majority of the county's grant dollars to an entity in question was being used for the county and its citizens. 1 4 Josh Mothner asked whether it would be beneficial to have a hard and fast rule, such as "All funds received from HSAB must be spend on services provided in Monroe County." There was then discussion that sometimes an entity uses some of its dollars to pay for back office services such as an accountant, that may exist outside of the county, and that this was generally desirable if it was cost effective. David Paul Horan then made the following motion to establish the following policy and include this statement on the application: The vast majority of the funding received by the Monroe County Human Services Advisory Board must be spent in and directly benefit Monroe County. The motion passed unanimously. David Paul Horan then mentioned for the record that his law firm is currently representing an employee of the Rural Health Network. The discussion returned to Large, regional organizations. Alexa noted that the question was posed in part due to the example of West Care, the umbrella organization for the Guidance Care Center. David Paul stated that as long as the vast majority of the funding it receives from the HSAB is spent in the county, then it was okay, as per the group's most recent motion. The discussion moved to the issue of presentations, and the previous comments from organizations about their issues with the presentations. Mayor Murphy reminded the group that the presentations were for the benefit of the organizations, and were there to give the organizations a chance to update any critical information, especially any changes that may have occurred in their anticipated funding, that may not have been included in their application. David Paul Horan agreed that this is why the presentations started in the first place. But that now, often, the presentations are used by the board to ask follow up questions related to their responses on the applications and to address issues like duplication. Alexa stated that there was a time when we didn't have the presentation component, and that once in a while an HSAB member had questions or needed some additional information and a representative from the organization was not present. And, that this didn't benefit the applicant. Anne suggested that we make things simple by just asking organizations to be present in case there was a question by an HSAB member, and that a "formal" presentation will not be necessary. Josh stated that he has heard the complaints about the presentations, such as the questions asked were uncomfortable, but, in his opinion, they were necessary and agreed with Anne. 2 Kim asked if we needed a formal policy change on presentations. The group decided no, since presentation were never a required component anyway. Mayor Murphy suggested that in lieu of presentations, we just allot time to each organization in order to answer questions from the board, ask if there have been any significant changes to the organization or the information provided on the application, in other words, simply be asked, "What has changed, if anything, since you submitted your application ?" It was agreed by the board that in the future, "presentations" will be limited to updates to the application information submitted and questions from the HSAB members. The group also agreed that the number of representatives from a group seeking funding should be limited to one speaker. Lisa then asked the group for clarification on one of the bullet points: term Limits for board members. Josh responded that the group had decided to not have term limits and to leave appointments to county commissioners. The group agreed. The discussion turned to the conflict of interest issue that had begun at the previous meeting. Lisa read the opinion from the county attorney's office. Though there was some discussion and David Paul Horan disagreed, the group accepted the opinion. Lisa and Kim discussed preparing for the presentation of the working group's recommendations at the November BOCC meeting. The meeting came to a close, with Mayor Murphy thanking the members of the working group for their time and energy, and then also thanked the members of the audience. The meeting was adjourned at 10:49. 4 3 Monroe County Board of Jaunty Commissioners' Human Services Advisory Board Working group November 17, 2010 Prepared for: Board of County Commissioners Mayor Sylvia Murphy Mayor Pro Tem Heather Carruthers Commissioner Mario DiGennaro Commissioner George Neugent _ Commissioner Kim Wigington HSAB Working Group ■ The Human Services Advisory Board Working Group was created on June 16, 2010 by Commission board motion. The purpose of this committee is to examine and possibly modify the Human Services Advisory Board funding process and policies including funding categories, weighting of categories, etc. ■ The HSAB Working Group originally consisted of nine voting members, to include the five current HSAB members and four additional members appointed by each of the four commissioners, not including the Mayor, as the Mayor shall serve on committee as a non - voting Board liaison. (One member resigned due to conflict of interest.) • The group met four times and agreed upon a series of funding policy recommendations for the BOCC to be incorporated into the FY2012 budget process. • HSAB Working Group members ❑ Alexsa Leto (District 1) ❑ David Paul Horan (District 2) ❑ Steve Torrence (District 3) ❑ Kim Bassett (District 4) • Anna Nickerson (District 5) ❑ Dr. Leslie Salinero (District 1) ❑ Robert Cintron (District 2) ❑ Kevin Collins (District 3) ❑ Josh Mothner (District 4) ❑ Mayor Sylvia Murphy (District 5) History of • 1991: The Human Services Advisory Board was formed by resolution 077 -1991. Originally seven members, one appointed by each commissioner, and two at -large members, chosen by the five appointees (later amended by resolution 056 - 1992). Board establishes eligibility guidelines, application procedures, evaluates County's needs, recommends most cost effective way of obtaining needed services, develops measures of services provided, and determines which of those services are appropriate for public funding. Social Services Department to provide staff assistance. • 1992: Resolution 077 -1991 was amended by 056 -1992 to authorize payment of travel expenses, change membership changed to five members, clarify length of terms clarified and added provision to remove member for repeated absences. • 2001: The Human Services Review Committee was formed by the Commission at its July 2001 meeting; it was charged with "identifying a core group of non - profit organizations to be funded by the Board of County Commissioners and establish criteria to qualify for funding." • 2002: The Human Services Review Committee presented recommendations to the Commission at the January 2002 meeting: • Mental health services, medical services, and recreational services, formerly funded directly by the BOCC as part of the non - governmental, human and social services budget process, now apply to the HSAB. (Adopted by Commission.) J Funding required by law, such as Baker Act services, remain directly funded by the BOCC, as do funding for cultural programs. (Adopted by Commission.) Recommendations included categories of service — medical, core social services, and quality of life services, with funding guidelines for each: 65 %, 30 %, and 5 %, respectively. Requirements for each category were specified. (Adopted by the Commission.) Recommended an increase in total HSAB funding of 6.7 %, to $1,375,205.00 (Not adopted by the Commission). Recommended that HSAB funding increase annually by at least the CPI (Not adopted by the Commission). 1 H istory of SA (coned) • 2005: In 2005, The Commission approved a calculation for the total Human Services Advisory Board funding of 5% of the general fund budget from the previous year. • 2006: The Commission approved a proposed change to that calculation that would require subtracting the total HSAB funding from the previous year's general fund budget before multiplying it by the 5 %. The Commission also changed the percentage applied from 5% to 4 %. This resulted in a total HSAB budget of $1,861,265. Later in 2006, the Commission changed the calculation back to 5% of the adjusted general fund budget for the previous fiscal year. • 2007: the Commission passed a motion setting the amount of HSAB funding as 2006, $2,326,581. The HSAB met and made recommendations totaling that amount. However, later that year, in July, the Commission reduced this amount by 5 %, to $2,210,252 and directed the HSAB to meet again to modify their recommendations to match the revised amount, which they did. • 2008: Commission passed a motion reducing by 20% the amount of HSAB funding at $1,768,202. Later that year, one program (PACE /Keys Center) that was previously funded thru HSAB was moved out of HSAB to a BOCC line item and its HSAB funding of $68,115 went with it. So HSAB recommended funding actually in 2008 totaled $1,700,087. • 2009: HSAB funding amount remained at same level. PACE /Keys Center and its original funding allocation of $68,511, came back to HSAB. Total amount of funding recommendations for FY 2010 was $1,768, 200. • 2010: HSAB funding again remained flat this year. HSAB finalized its recommendations totaling $1,768,200. Also, in 2010, the BOCC approved the formation of a working group to once again review and possibly modify HSAB funding policies and criteria. 4 H SAB Policies and Guidelines The Human Services Advisory Board categorizes applicant organizations into one of three groups, and assigns weighted percentages to those categories to assist in making its funding recommendations; medical services receive 65 %, core services receive 30 %, and quality of life improvement services receive 5% of total funding. The actual recommendations of the Human Services Advisory Board may vary from these guidelines at the discretion of the HSAB. • MEDICAL SERVICES 65% ❑ This group is designed to accommodate organizations that provide primary and secondary medical services, dental services, and mental and behavioral health services. J Services to Include:_ Physical, mental, and behavioral health care services including but not limited to substance abuse and direct and indirect primary and secondary medical and dental care for the economically and mentally disadvantaged. • CORE SOCIAL SERVICES 30% J This group is designed to accommodate organizations that provide non- medical, but otherwise basic, essential human needs services to the disadvantaged. J Services to include: Services for the homeless and near homeless, who are abandoned or removed from the home because of violence, legal issues, or family dysfunction, or are in need of food, clothing, or housing. ❑ Emergency disaster relief, including, but not limited to, rescue and temporary shelter. ❑ Services for adult and child daycare, health and hygiene services. ❑ End -of -life support for the disadvantaged of any age. • QUALITY OF LIFE IMPROVEMENT SERVICES 5% ❑ This group is designed to accommodate organizations that provide services created to improve the quality of life for any individual or community. • Services to Include: Educational, preventative, and other services including recreational and cultural services. ❑ Information, referral, educational, training and guidance services. 5 Medicai Services Gatego 65% Criteria • 501(c)(3) designation as a registered non - profit organization with the IRS. • Annual unqualified audit for organizations that expend over $300,000.* • Non - duplication of services and should contribute to and coordinate with the overall continuum of services network. • Have requirements to obtain local match funds from their state, federal funding, private sources, and /or a requirement to maintain a sustainability plan, including demonstrated successful fundraising history. • Licensed by appropriate state and /or federal agency to provide the required services. Weight • Be considered a traditional basic "core" service historically supported by local governments and requiring a significant amount of local and other funding. • Requires recurring funds at the local level in addition to other funding sources. • Description of services funded that relate to Medical Services. • Consideration should be given to organizations with a demonstrated history of having a "waiting" list or demonstrated need. Resolution 277 -2009 changed this level to $150,000 6 Core Social Services (non (non- medical but essential) 30% Criteria • Documented 501(c)(3) non - profit organization by the IRS. • Annual unqualified audit for organizations that expend over $300,000.* • Non - duplication of services and should contribute to and coordinate with the overall continuum of service network. • Have requirements to obtain local match funds from their state, federal funding or private sources and /or requirement to maintain a sustainability plan, including demonstrated successful fundraising history. • Licensed by the appropriate state and /or federal agency to perform the services provided. Weight ▪ Requires recurring funds at the local level in addition to other funding sources. • Consideration should be given to organizations with a demonstrated history of having a "waiting" list or demonstrated need. • Consideration should be given first to organizations providing countywide services and /or completing the existing network of like services. • Description of services funded that relate to the Core Social Services. Resolution 277 -2009 changed this level to $150,000 Quality O Improvement Services 5% Criteria • Documented 501(c)(3) non - profit organization by the IRS or • Annual or financial statement or a business plan for organizations that expend over $300,000.* • Non - duplication of services and should contribute to and coordinate with the overall continuum of service network. • Description of services funded that relates to quality of life improvement services. Weight • Priority will be given to proposals which: • Target the working poor and financially - vulnerable citizens, racial and ethnic minority citizens and /or citizen groups with demonstrated, unmet needs. • Provide services, which have a demonstrated effect on: reducing other costly medical, social, judicial and /or other services (prevention) and /or supplementing current effective services (augmentation). * Resolution 277 -2009 changed this level to $150,000 and implemented a requirement for a financial audit for all organizations that expend over that level. 8 FISAB Annual Funding Cycle JANUARY: • Review last year's application • Send it out to HSAB members for their review, input, modifications • Set date for February meeting of HSAB • Advertise for February's meeting of HSAB • Reserve space at Marathon Government Center (2 hour meeting) • Preliminary budget number for first meeting FEBRUARY: • First HSAB meeting at Marathon Government Center • Review, modify, approve application for new cycle • Establish application due date (typically in April) • Send out Notice of Funding Availability and Applications J Advertise in media J Email to all past, current recipients and interested parties • Send out notice in snail mail Post on website MARCH: • Respond to questions re: applications • Schedule and hold technical assistance workshops APRIL: • Applications due back • Send copies of applications to HSAB • Review all applications • Advertise for May meeting of HSAB • Reserve space for 2nd meeting of HSAB at Marathon Government Center (all day meeting) • Schedule all applicants to speak for 3 minutes at May meeting MAY: • Funding Recommendation Meeting in Marathon (typically all day) • Presentations made by all applicants • HSAB discusses and makes funding recommendations JUNE /JULY: • Funding recommendations incorporated into proposed budget for new fiscal year • Contracts prepared for all HSAB recommended agencies • Contracts prepared for all BOCC- direct funded agencies AUGUST: • Contracts routed to county attorney, purchasing, risk management, etc. • Budget resolutions prepared for all contracts SEPTEMBER: • Monitor contracts through route • Place on October agenda OCTOBER: • Contracts are approved and ratified at October BOCC meeting • Contract period is from October 1 -Sept 31 9 HSAB Futdin • History 1gency El 07 EN 08 F1'09 FY10 F1'I1 Inc or Dec ca y Medical Services (iuidancc elm IC 405.259 390,000 340.000 600.000 600.000 0 00°x. 62 42% 33 93% ('are Center 345.000 330.000 280.000 Easter Seals Society 15.100 10.000 10,00) 11.200 10.71% 1.17% 0 63% Fla. Keys AHEC 52,500 37.842 30.000 35.000 35.000 0.(10% 3 64th 1 98% Good Health Clinic 36,955 46.356 35.000 35.000 40,000 14.29% 4 16 2.26% 1losptce of the Florida Keys 155,578 154.206 145.000 145.000 145.000 0.00% 15 09% 8.20% Rural I lealth Network 80.000 70.953 6018)0 60.000 60,000 0 00% 6 24% 3 39% Womankind 100,000 89,874 70.000 70,000 70,000 000% 7.2r4, 3.96 ° /. Total Medical Services 1.175.292 1.134231 970.000 955.000 961,200 0.65% 100% 54.36% _ _ ,- c'.. , .i:#4, .:::::::?,4 .. _ .. .1 .6 Core Services :IDS I lelp 36.000 34.1)58 27.000 25,500 20,000 -21.5 2.60: 1.441. American Red Cross 30,000 28.381 5.1)00 5.000 5,000 0 00•/. 0 65 %. 0 211% Boys and Girls Club 55,1810 56,763 40()00 38,5(10 35.000 ' 09° ° 4 55% 2 (13° /. Catholic Charities 5.000 , Domestic Abusc Shelter 50.000 42.572 34.000 30.000 20.00 33.33". 2.60% 1.70% ko Keys Children'. 200.000 18518)0 148,000 146.500 146.00 11J4 1899•/. 8 29% ti Start 5.000 9,460 5.000 5.000 5.000 0 00% 0.65% 0.28% arinfitkicys Outreach 60.000 47.302 30.010 36.700 30,000 1)126". 3 90% 2 08% Fountains oft. iv ing 5.000 , I eronrPeacock 65,000 61.493 50.000 48.500 45,000 • ".22 ". 5.85 %. 2 74% higkekhove Mission 5,(8)0 4,730 KA1R 5.000 4.730 4.048) 10,000 15.000 50.00% 1.95% 0 57% MARC 205.000 185,100 148.000 146.500 145.000 102'.„ 18116!4 8.29% Keys Center/PACE , :' 75188) 85,144 .. 59.000 57.000 3.39 7 41% 3 34•/4, Samucl's !louse 110,000 104,065 83.000 77,000 75,000 :.60 9 75 %. 4 35% AesIcs !louse 160.289 160.828 128.000 126.5(10 126.000 u.4u°. 16 38° /. 7 15% Star of the Sea Foundation 10,000 30.000 200.00% 390°. 0 57°. Indepcndatce Cay 7,500 15.000 100.00% 1,95•'. 0 42% Total fort Services 1.071.289 1,009,526 702.000 772.200 '69.000 0.41% 100% 43.49% Quality of life Services , Rig Brothers/Big Sisters 30.0 28.381 x1 Vfirofi for Independent 5.000 4.730 4.000 Hclphnc 10.000 4.733 4.000 4.500 4.000 1 1 1 1 ° ° 10 53% 0 23% Literacy Volunteers 10.000 5.000 4.000 4.000 4.000 0 00P/. 10 53% 0.23% J.Lmcuc.YvuhC'b. 25.000 ?tTtt- _� .16.017. ._ 15.000 I Grace Jones Day Care Center 7 51x) 30 (88) 71.43% 78 95 °'e 1.70'. Tot Qual of Life Services 80.000 66.495 28.067 41.000 38.000 '.32 100% 2.15% Total 2.326581 2.210.252 1.700,087 1,768300 1 . 7 0.00% BOCC-Direct Line item funded HSO's • In addition to those funded through the HSAB, there are also organizations that receive funding directly from the Board of County Commissioners. • Through the years, these have typically included arts organizations, youth and recreational organizations, AARPs, wild bird centers, and mandated services such as Baker Act delivered through Guidance Clinic. • Their funding cycle mirrors that of the HSAB. However, a formal application for funding is not currently required. These entities supply a letter of request for funding that includes a brief description of their services. • Their contracts, contract requirements and contract periods are identical to those within the HSAB. ____________ BOCC- Direct Funded Org's BOCC Direct Funded 2009 2010 2011 AARP Big Pine 3,800 4,500 4.500 AARP Lower Keys 3,800 4,500 4,500 HARP Middle Keys 3,800 4.500 4,500 AARP Upper Keys 3,800 4.500 4,500 Big Pine Athletic Association 34,711 44,000 44,000 Council of the Arts 57,000 57,000 57,000 Exotic Keys Wild Bird Rescue 9,120 5.000 - Florida Keys Wild Bird Center 9,120 5,000 - Marathon Wild Bird 9,120 5.000 - MCSB/Just for Kids 49.400 - - MCEF /Kids Come First - 25,000 25,000 Guidance Care Center' 460,520 460,520 460,520 Marathon Recreation (Heart of Keys) 30,400 30,400 30,400 Older American Volunteer Program 500 500 500 Rural Health Network 273.600 273,600 273.600 Upper Keys YMCA 11.400 11.400 11,400 MCSB /PACE 34.000 - - Pigeon Key Foundation 40.000 - - Summer Recreation - 10.000 - Sub -total 1,034,091 945,420 920.420 Upper Keys Pool 180.000 180.000 180,000 Historic Honda Keys Foundation 28.500 28.500 28,500 TOTAL BOCC Direct Funded 1,242,591 1,153,920 1,128,920 'Breakdown: Baker Act Inpatient: 215,195 Baker Act Transportation: 146,000 Transportation: 30,000 Keys To Recovery: 69,177 460,520 12 HSAB and BOCC- Direct Funded Org's and Amt's FY 11 Agency HSAB Amt DATF* Amt BOCC** Amt Total HSAB organizations AIDS Help 20.000 0 0 20.000 American Red Cross 5.000 0 0 5,000 Boys and Girls Club 35.000 1.554 0 36.554 Domestic Abuse Shelter 20.000 0 0 20.000 Easter Seals Society 11.200 0 0 11.200 Fla. Keys Area Health Education Ctr 35 000 0 0 35,000 Florida Keys Children's Shelter 146,000 0 0 146,000 Florida Keys Healthy Start Coalition 5.000 0 0 5,000 Florida Keys Outreach Coalition 30,000 0 0 30,000 Good Health Clin,c 40,000 0 0 40.000 Grace Jones Day Care Center 30.000 0 0 30.000 Guidance Clinic/Care Center 600,000 22.250 460.520 1 082.770 Helpline 4 000 0 0 4.000 Hospice of the Florida Keys 145.000 0 0 145,000 Independence Cay 15,000 0 0 15,000 Keys Area lnterdenorn Resources 15,000 0 0 15.000 Literacy Volunteers 4,000 0 0 4.000 Monroe Assoc for Retarded Citizens 145,000 0 0 145.000 Monroe County Educ Fndn - Keys Center 57.000 0 0 57,000 Rural Health Network 60.000 0 273.600 333,600 Samuel's House 75.000 0 0 75,000 Star of the Sea Foundation 30,000 0 30,000 U.S. Fellowship of Fla. - Heron /Peacock 45.000 0 0 45.000 Wesley House 126.000 0 0 126,000 Womankind 70.000 0 0 70,000 HSAB Contract Totals 1.768,200 23,804 734,120 2,526,124 BOCC Line Items Arts Council 0 0 57.000 57.000 Big Pine Athletic Association 0 0 44.000 44.000 Heart of the Keys Youth 0 0 30,400 30.400 MCEF -Kids Come First 0 0 25.000 25.000 Upper Keys YMCA 0 0 11 400 11.400 Historic Florida Keys Foundation 0 0 28.500 28.500 Upper Keys Community Pool 0 0 180,000 180.000 AARP -BP "' 0 0 4,500 4,500 AARP -LK 0 0 4,500 4,500 HARP -MK 0 0 4,500 4,500 AARP -UK 0 0 4.500 4.500 Older Arnencan Vol Program 0 0 500 500 BOCC Contract Total 394,800 TOTALS 1,768,200 23,804 1,128,920 2,920,924 13 N�fl'tOfit din -t Histo dp H SAB and BOCCdirect 3,500,000 3,250,000 3,000,000 2,750,000 $2,326,581 2,500,000 5 2,110,252 $ 2,198, 526 2,250,000 $1,700,087 $1,168,200 $1,168,200 2,000,000 1,750,000 1,500,000 1,250,000 $1,588,033 $1,622,173 1,000,000 $1,552,314 750,000 $1,242,59 $1,153,920 500,000 $1,128,920 250,000 0 FY06 FY07 FY08 FY09 FY10 FY11 - --HSAB Funding -- • - -BOCC Direct Funding I 14 232 MINUTES OF THE MONROE COUNTY BOARD OF COUNTY COMMISSIONERS Regular Meeting Board of County Commissioners Wednesday, November 17, 2010 Key Largo, Florida The Regular Meeting of the Monroe County Board of County Commissioners convened at 9:00 A.M., at the Murray E. Nelson Government Center. Present and answering to roll call were Commissioner Heather Carruthers, Commissioner George Neugent, Commissioner David Rice, Commissioner Kim Wigington, and Mayor Sylvia Murphy. Also present at the meeting were Roman Gastesi, County Administrator; Debbie Frederick, Assistant County Administrator; Suzanne Hutton, County Attorney; Danny L. Kolhage, Clerk; Isabel C. DeSantis, Deputy Clerk; County Staff, members of the press and radio; and the general public. Item A/B A Presentation along with comments from fellow Commissioners were made to Mayor Sylvia Murphy and outgoing Commissioner Mario DiGennaro. CALL TO ORDER OF 2011 BOARD OF COUNTY COMMISSIONERS Commission Organization Item C1 /C2 Danny L. Kolhage, Clerk of Court administered the Oath of Office to re- elected District Two Commissioner George Neugent and to newly elected Commissioner David Rice. Item C3 Motion was made by Mayor Murphy nominating Commissioner Carruthers as Mayor /Chairman. Motion was made by Commissioner Neugent to close nominations. Motion was made by Mayor Murphy nominating Commissioner Wigington as Mayor Pro Tem. Commissioner Wigington respectfully declined. Motion was made by Commissioner Wigington nominating Commissioner Rice as Mayor Pro Tem. Motion was made by Commissioner Carruthers to close nominations. Item C4 Motion was made by Commissioner Murphy and seconded by Commissioner Neugent to adopt the following Resolution electing the Mayor /Chairman and Mayor Pro Tem for the Board of County Commissioners. RESOLUTION NO. 408-2010 Said Resolution is incorporated herein by reference. Item C5 Motion was made by Commissioner Neugent and seconded by Commissioner Murphy to adopt the following Resolution authorizing the Mayor and Clerk of the Board to sign all warrants, legal documents and any other necessary papers and documents; and stating that the presently authorized signatures validating County checks are hereby continued for sixty days from this date in order to meet payroll and other necessary obligations. 4 246 Roman Gastesi, County Administrator recognized the Growth Management Director and Staff for all of their hard work during the TIER and Planning Commission meetings. Mr. Gastesi and the Board wished Christine Hurley, the Growth Management Director a Happy Birthday. COUNTY ADMINISTRATOR Item Q4 The Board discussed the approval to give the Mayor authorization to sign the response letter to the Navy in regard to the Environmental Impact Statement (EIS) that is presently being conducted by the Navy. The following individuals addressed the Board: Don Riggs and John Hammerstrom, representing the EIS Oversight Committee; and Diane Beruldsen. After discussion, motion was made by Commissioner Wigington and seconded by Commissioner Neugent authorizing the Mayor to sign the response letter. Motion carried unanimously. STAFF REPORTS Item H5 Project Management - Kevin G. Wilson, P.E., Sr. Director, reported to the Board status of the property for construction of a new Stock Island Fire Station. The following individuals addressed the Board: Walter Schurtenberger, representing Constallation Yachts, and Diane Beruldsen. After discussion, Staff was directed to proceed with the property located at 5671 MacDonald Avenue. Mr. Wilson updated the Board on the space study for Monroe County owned buildings; ADA Compliance Plan; and funding for the Cudjoe Key Regional Wastewater project. Roman Gastesi, County Administrator informed the Board he would be traveling tomorrow to Washington, D.C. and meeting with Terrence "Rock" Salt, Principal Deputy Assistant Secretary of the Army to seek federal funding for wastewater improvements. GROWTH MANAGEMENT Item L4 Bob Shillinger, Chief Assistant County Attorney provided the Board with a Status report on the Key Largo Ocean Resorts (KLOR) Circuit Court Settlement Agreement, Development Agreement, Major Conditional Use Approval and most recent request by the KLOR Board of Directors to amend the site plan and product types approved in the prior Major Conditional Use Approval. The following individuals addressed the Board: Kent Harrison Robbins, representing Key Largo Ocean Resorts Co -Op; and Eduardo Barandiaran, representing KLOR Shareholders; and Eduardo A. Calil. No official action was taken. COMMISSIONERS' ITEMS Item 01 Lisa Tennyson, Monroe County Grants Administrator briefed the Board on the recommendations from the Human Services Advisory Board Working Group and introduced Kim Bassett, Chair to the Human Services Advisory Board Working Group. Ms. Bassett gave a presentation concerning the approval of the recommendations regarding the application, process, policies, and funding categories used to determine funding recommendations for non - profit and human service organizations in Monroe County. Suzanne Hutton, County Attorney discussed 247 the matter. After discussion, motion was made by Commissioner Murphy and seconded by Commissioner Rice approving the motions of the HSAB Working Group #s 1 - 9, (see attached sheet) with a revision to # 9 that all funding received by the Monroe County Human Services Advisory Board grants must be spent for the benefit of Monroe County. Motion carried unanimously. SHERIFF Bob Peryam, Monroe County Sheriff reported to the Board that the Sheriff's Department has received their 8th perfect financial audit. The Sheriff also informed the Board that he has returned to the BOCC $1,579,571.00 of un -spent money. The Sheriff discussed Federal and ICE prisoners who are housed in the Monroe County Jail which brought in $842,798.00 in inmate fees. In addition, the Sheriff announced his Grants Department has been able to obtain $2.9 in grants and that his office has raised $278,000.00 m miscellaneous revenue. GROWTH MANAGEMENT Item L1 Christine Hurley, Growth Management Director briefed the Board on the Final Report of the Monroe County Hurricane Evacuation Clearance Time Final Report, prepared by Reid Ewing, Ph.D., dated November 8, 2010. Ms. Hurley formally introduced the following individuals who participated in putting the item together: Reid Ewing, Ph.D; Ken Metcalf, of the firm Greenberg & Traurig; Barbara B. Culhane, MS, AICP, Senior Environmental Project Manager with the Florida Department of Transportation; Chris Tavella, P.E. Assistant District Design Engineer, with the Florida Department of Transportation; and FDOT consultants - Joaquin Vargas, P.E., PTOE, Traf Tech Engineering, Inc.; and Brian Wolshon, Ph.D., P.E. Director, Gulf Coast Research Center for Evacuation and Transportation Resiliency, Louisiana State University. Reid Ewing, Ph.D and Joaquin Vargas, P.E. discussed the report. The following individuals addressed the Board: John Hammerstrom, representing Last Stand and the Tavernier Community Association; Sloan Bashinsky, and Diane Beruldsen. No official action was taken. MISCELLANEOUS The Board, Staff and members of the public wished Commissioner Sylvia Murphy a Happy "75th" Birthday. A surprise party was given to the Commissioner in the lobby of the government center. COUNTY ADMINISTRATOR Item Q1 Roman Gastesi, County Administrator referred the Board to the County Division's Monthly Activity Report for October, 2010, dated November 2, 2010. Mr. Gastesi also reported that the libraries have had 31,000 visitors this month. STAFF REPORTS EXHIBIT E RECOMMENDATIONS FOR COUNTY FUNDING FOR HEALTH AND HUMAN SERVICES PROVIDERS FY 2012 RECOMMENDATIONS FOR COUNTY FUNDING FOR HEALTH AND HUMAN SERVICES PROVIDERS 04 FY 2012 TABLE OF CONTENTS • Human Services Advisory Board p. 2 • BOCC Direct Funding p. 4 • Baker Act Funding p. 6 • Funding Summary p. 7 • Monroe County Health Department p. 8 • Direct Funding Requests p. 10 1 HUMAN SERVICES ADVISORY BOARD BACKGROUND T The HSAB is charged with reviewing funding requests from non rofit, human service organizations. Each year, the HSAB meets in February to open the tuning cycle and again in M th e discuss o and all fund funding and finalize its funding recommendations The HSABp� funding for organizations that (1) use HSAB fund to leverage outside o u m n ; tra e o n o t d upli c ate existing gement es; (3) demonstrate need for services; and (4) de • The Human Services Advisory Board places applicant organizations into one of three cn ma making an .d uses g rweighted p damn ages assigned to each category as a guideline to assist k • Medical Services, 65 %: medical, mental, and dental care for economically disadvantaged. • Core Social Services, 30 °/: ssential services such as food, clothing d or housing; emergency r disaster stedelantag family v iolence issues; adult and child daycare; en of -life support • duality of Life Improvement Services, 5 %: services created to improve the quality of life tor individuals or community: educational, preventative, training, recreational and cultural services, etc. As of FY a pp li reeweihted percentages was suspended for two years, per HSAB Working • A list of organizations recommended by HSAB for FY '12 funding can be found on next page. FUNDING HISTORY FY of 5% of the FY '05 generalfund calculation 5M),t52 Human Services Advisory Board • FY 2007: The Commission a proved a pro osed change to that calculation that would require subtracting the total HSAB funding from the previous year's general fund budee tram re to 4 %. multiplyin it by the 5 %. The Commission also changed the percent app, Later in 20U6 the Commission changed the calculation back to 5% ogee adjusted general fund budget for F`' 06 ($46.5M); 52,326,5E1. FY FY07 $S2,326,581 i Howe v ver s later ha year, the Co his amount by 5 , level $2,210,52. FY 2009: Commission passed a motion reducing by 20% the amount of HSAB funding to 1 768 200. Later that year PACE was moved to BOCC direct f nding with its funding of 6$,000, reducing the total HSAB amount o 1,700,200. The following year it returned to SAB, as was the original 568,000. FY 2010: HSAB funding amount remained at same level at $1,768,200. FY 2011: HSAB funding again remained flat at FY '10 level, $1,768,200. 2 FY 2012: HSAB funding remains flat for the 4th year. HSAB Workin Grq epe included four r ag f n times by developed a set of recommendations, which were adopted BO These an /p ro ions rams from BOCC line item funding to HSAB, wit collective funding o g $577. $ plus 5453,577, and doesn? HSAB y tual now in over all funding represents S e e 768,200 breakdown on next page. HSAB FUNDING: Historical and FY `12 Recommendations HSAB FY 09 FY 10 FY 11 FY 12 +/ /o 11 -12 Guidance Clinic /Guidance Care Center 340,000 600,000 600,000 540,000 - 10% Guidance Care Center - Keys To Recovery * - - - 69,177 0% Care Center /Lower & Upper Keys 280,000 - - - 0% Easter Seals Society 10,000 10,000 11,200 DNA 0% Fla. Keys Area Health Education Center 30,000 35,000 35,000 35,000 0% Good Health Clinic 35,000 35,000 40,000 40,000 0% Florida Keys Healthy Start Coalition 5,000 5,000 5,000 20,000 300% Hospice of the Fl Keys 145,000 145,000 145,000 126,000 - 13% Rural Health Network 60,000 60,000 60,000 54,000 - 10% Rural Health Network* - - - 273,600 0% Womankind 70,000 70,000 70,000 75,000 7% Total Medical Services 970,000 960,000 966,200 1,232,777 AIDS Help 27,000 25,500 20,000 24,000 20% American Red Cross 5,000 5,000 5,000 10,000 100% Boys and Girls Club 40,000 38,500 35,000 40,000 14% Domestic Abuse Shelter 34,000 30,000 20,000 30,000 50% Florida Keys Children's Shelter 148,000 146,500 146,000 149,000 2% Florida Keys Outreach Coalition 30,000 36,700 30,000 34,000 13% Heron /Peacock Supported Living 50,000 48,500 45,000 25,000 - 44% Keys Area Interdenom Resources 4,000 10,000 15,000 22,000 47% Monroe Assoc for Retarded Citizens 148,000 146,500 145,000 153,000 6% MCEF /Keys Center (PACE) 0 59,000 57,000 59,000 4% Samuel's House 83,000 77,000 75,000 74,000 - 1% Wesley House 128,000 126,500 126,000 143,600 14% Star of the Sea Foundation - 10,000 30,000 44,000 47% Independence Cay Transitional Housing - 7,500 15,000 20,000 33% Grace Jones Day Care Center - 17,500 30,000 29,000 - 3% Be The Change -Kids Come First* - - - 25,000 0% Southernmost Homeless Assist. League - - - 3,000 - Total Core Services 702,000 784,700 794,000 884,600 Center for Independent Living 4,000 - - - Helpline 4,000 4,500 4,000 5,000 25% Literacy Volunteers 4,000 4,000 4,000 5,000 25% Monroe Youth Challenge 16,087 15,000 - 20,000 - Big Pine Athletic Association* - - - 44,000 0% Heart of the Keys /Marathon Rec* - - - 30,400 0% Upper Keys YMCA* - - - DNA - Total Quality of Life Services 28,087 23,500 8,000 104,400 i 3 ) TOTAL HSAB FUNDING 1,700,087 1,768,200 1,768,200 2,221,777 * Indicates organizations moved from BOCC to HSAB as of FY 12 with their previous BOCC line item funding; their individual funding allocations remain level. GCC and RHN have been recipients of both direct and HSAB funding. BOCC DIRECT LINE -ITEM FUNDING • In addition to those funded through the HSAB, there are also organizations that receive funding directly from the Board of County Commissioners. • Through the years, these have typically included youth and recreational organizations, arts organizations, AARPs, and mandated services such as Baker Act delivered through organizations such as Guidance Clinic. • Their funding cycle mirrors that of the HSAB. Their contracts, contract requirements and contract periods are identical to those within the HSAB (including documenting 501c3 status and audited financials.) • Historical BOCC direct funding total amounts: • FY '09: $ 1,242,591 • FY '10: $ 1,153,920 • FY '11: $ 1,128,920 • FY '12 BOCC line -item funding: $312,062. This reflects two major changes to this category. The first is the transfer of 6 organizations to the HSAB category. The second is the transfer of Baker Act services to a new non - discretionary Baker Act category. FY 2012, the HSAB Working Group recommended that organizations whose funding is not required or by statute or otherwise necessitated by county ordinance or function should be part of the HSAB competitive funding cycle, and moved from direct funding. This recommendation was approved by the BOCC. Six organizations were transferred from BOCC Line Item Category to HSAB category: • Big Pine Athletic Association $ 44,000 • Heart of the Keys Youth Organization $ 30,400 • Kids Come First $ 25,000 • Rural Health Network $273,600 • GCC's Keys To Recovery Program $ 69,177 • Upper Keys YMCA $ 11,400 $453,577 • These organizations' funding was transferred with them, so a total of $453, 577 was added to the HSAB pot. (This is simply a transfer of funds from one funding category to another with no increase in overall funding.) The organizations that remain in the BOCC -line item category are those that: • Perform work for the County by resolution or statute -- Arts Council and Historic Florida Keys; • Operate as county programs (AARPs and Older Americans Volunteer Program); • Maintain /operate a county facility (Jacobs Aquatic Center /Upper Keys Pool); or 4 • Operate a state - funded service which requires a 10% local match (GCC serves as provider for the Transportation for the Disadvantaged Community program.) FY 2012, Baker Act services and its funding ($361,195) was also removed from BOCC direct funding category and added to a new "Baker Act Non - Discretionary" funding category, since the services and funding levels are statutorily mandated. See list of FY '12 BOCC line items on next page . Their FY '12 requests are also attached. BOCC -LINE ITEMS: Historical and FY '12 Recommendations BOCC Line Items FY 09 FY 10 FY 11 FY 12 AARP Big Pine 3,800 4,500 4,500 4,500 AARP Lower Keys 3,800 4,500 4,500 4,500 AARP Middle Keys 3,800 4,500 4,500 4,500 AARP Upper Keys 3,800 4,500 4,500 4,500 Older American Volunteer Program 500 500 500 500 Council of the Arts 57,000 57,000 57,000 57,000 Historic Florida Keys Foundation 28,500 28,500 28,500 28,500 Jacobs Aquatic Center /UK Pool 180,000 180,000 180,000 180,000 Guidance Care Center - Comm. Transport. 30,148 30,148 30,148 28,062 Guidance Care Center - Baker Act * 215,950 215,950 215,195 - Guidance Care Center - Baker Act Transport. * 146,000 146,000 146,000 - Guidance Care Center - Keys To Recovery # 69,177 69,177 69,177 - Big Pine Athletic Association # 34,711 44,000 44,000 - MCEF/Kids Come First # - 25,000 25,000 - Marathon Recreation (Heart of Keys) # 30,400 30,400 30,400 - Rural Health Network # 273,600 273,600 273,600 - Upper Keys YMCA # 11,400 11,400 11,400 - MCSB /PACE 34,000 - - - MCSB /Just for Kids 49,400 - - - Pigeon Key Foundation 40,000 - - - Summer Recreation - 10,000 - - Exotic Keys Wild Bird Rescue 9,120 5,000 - - Florida Keys Wild Bird Center 9,120 5,000 - - Marathon Wild Bird 9,120 5,000 - - 1 TOTAL BOCC Direct Funded 1,242,591 1,153,920 1,128,920 312,062 * Moved to new Baker Act category Moved to HSAB category Organizations remaining as BOCC -line items: • AARPs operate as county programs. • Historic Florida Keys provides staffing for County's Historic Preservation Program per Comp Plan. • Arts Council provides staffing for the County's Art in Public Places program. • Upper Keys Pool is a county-owned facility. • GCCserves as provider for the state's Transportation Disadvantaged program which requires a 109 local match. BAKER ACT FUNDING Baker Act Crisis Stabilization • The Baker Act, also known as the Florida Mental Health Act (F.S. Chapter 394) provides a method of obtaining involuntary examination and treatment for persons with mental illness. - Under the Baker Act the Department of Children and Families designates certain public and private facilities (hospitals or CSUs) throughout the state of Florida to receive and hold involuntary patients under emergency conditions or for psychiatric evaluation and to provide short-term treatment. • Florida Department of Children and Families has designated as public receiving facilities In Monroe County: • Guidance Care Center • Lower Keys Medical Center * Baker Act mandates that a 25% match be paid by the local government for Baker Act services. (F.S. 394.76) The amount payable by the County is determined by the 75% match amount payable by the State's Department of Children and Families. FY '09- FY '11: Monroe County paid $215,195 annually for Baker Act services, to Guidance Care Center; and $146,000 for Baker Act transportation. FY '12: Guidance Care Center's Baker Act county match request has increased and the County has an additional Baker Act match requirement from Lower Keys Medical Center. (See below for amounts.) Baker Act Transportation Each county shall designate a single law enforcement agency within the county or contract on an annual basis with an emergency medical transport service or private transport company for transportation of Baker Act patients. (F.S. 394.462) Monroe County budgets $146,000 annually for Baker Act transportation. Monroe County contracts with Guidance Care Center (experienced with both mental health and transportation.) This is a vendor contract, so only services used are billed. The contract amount is capped; the amount is based on past invoices and projected expenses (driver's salary and operation /maintenance of vehicles.) Provider County Match State County Match Total FY 11 Allocation FY12 FY 12 FY12 Guidance Care Center $ 215,195 $ 1,004,639 $ 334,880 $1,339,519 Lower Keys Medical Center * $ 0 $ 250,000 $ 83,334 $ 333,334 Guidance Center -Baker Act $ 146,000 $ 146,000 $ 14 6,000 G Transportation V Total Baker Act $ 361,195 $ 564,214 Net increase over FY 11 $ 203,019 * Lower Keys Medical Center Baker Act reflects a new cost center for FY 12. MONROE COUNTY FUNDING SUMMARY $3,500,000 — $3,000,000 - $2,500,000 s $ $2,000,000 7 - ■ Baker Act $1,500,000 ■ BOCC Direct $1,000,000 S :z $ " g HSAB $500,000 $o - 2009 2010 2011 2012 FY 12 FY 11 FY 09 (Proposed) FY 10 HSAB: HSAB: 31 Organizations HSAB: HSAB: $2 221 777 25 organizations $1,768,200 26 organizations 24 organizations $1,768,200 $1,700,087 BOCC Line -Item: 9 Orgs /programs BOCC Line -Item: $312,062 BOCC Line -Item: BOCC Line -Item: 17 orgs / 22 orgs / Baker Act: programs 21 orgs / programs $1,128,920 programs $1,242,591 2 Service Providers $1,153,920 7 and Transp. Provider $564,214 Total: Total: Total: $2,897,120 $2,922,120 $2,942,678 Total: $3,098,053 MONROE COUNTY HEALTH DEPARTMENT FY 2012 Health Department Request: $939,070 (See attached request) Historical: • FY '11: Health Department Received: $817,247 • FY '10: Health Department Received: $623,720 • FY '09: Health Department Received: $510,720 8 REQUESTS FROM BOCC- DIRECT FUNDED ORGANIZATIONS Florida Keys Arts Council � 1 Historic Florida Keys Foundation Jacobs Aquatic Center /Upper Keys Community Pool Guidance Care Center /Transportation Disadvantaged Community Program AARP Senior Centers \ J [ io ] EXHIBIT F SAMPLE HSAB AGREEMENT AGREEMEIVI This Agreement is made and entered into this 19th day of October, 2011, between the BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, d "PROVIDER , referred to as "Board" or "County," and Independence Cay, Int , WHEREAS, the PROVIDER is a not - for - profit corporation established to provide a community soup kitchen, transitional housing program and referrals to support services in Monroe County. WHEREAS, it is a legitimate public purpose to provide facilities and services related to the provision of a soup kitchen, transitional housing and referrals to support services. IN CONSIDERATION of the mutual promises and covenants contained herein, it is agreed as follows: FUNDING 1. AMOUNT OF AGREEMENT. The Board, in consideration of the to PROVIDER I t bs an i all l ry n satisfactorily performing and carrying out the duties of the Board as p rovid 9 a related to provision of a soup kitchen, transitional housing program and referrals to support services in Monroe County, Florida, shall pay to the PROVIDER the sum of TWENTY THOUSAND AND NO /100 DOLLARS ($20,000.00) for fiscal year 2011 -2012. 2. TERM. This Agreement shall commence on October 1, 2011, and terminate September 30, 2012, unless earlier terminated pursuant to other provisions herein. 3. PAYMENT. Payment will be made periodically, but no more frequently than monthly, as hereinafter set forth. Reimbursement requests will be submitted to the Board via t the Finance able Office. The COUNTY shall only reimburse, subject to the funded amounts below, hose expenses which are reviewed and approved as complying with Monroe County Code of Ordinances, State laws and regulations and Attachment A - Expense Reimbursement Requirements. Evidence of payment by the PROVIDER shall be in the form of a letter, summarizing the expenses, with supporting documentation attached. The letter should contain a notarized certification statement. An example of a reimbursement request cover letter is included as Attachment B. The organization's final invoice must be received within thirty days after the termination date of this contract shown in Article 2 above. After the Clerk of the Board examines and approves the request for reimbursement, the Board shall reimburse the PROVIDER. However, the total of said reimbursement expense payments in the aggregate sum shall not exceed the total amount shown in Article 1, above, during the term of this agreement. 4. AVAILABILITY OF FUNDS. If funds cannot be obtained or cannot be continued at a level s sufficient to allow for continued reimbursement of expenditures for services specified herein, agreement may be terminated immediately at the option of the Board by written notice of termination delivered to the PROVIDER. The Board shall not be obligated to pay for any services or goods provided by the PROVIDER after the PROVIDER has received written notice of termination, unless otherwise required by law. 5. CLAIMS FOR FEDERAL OR STATE AID. PROVIDER and County agree that each shall be, and is, empowered to apply for, seek, and obtain federal and state funds to further the purpose of this Agreement; provided that all applications, requests, grant proposals, and funding solicitations shall be approved by each party prior to submission. 6. PURCHASE OF PROPERTY. All property, whether real or personal, purchased with funds provided under this agreement, shall become the property of Monroe County and shall be accounted for pursuant to statutory requirements. RECORDKEEPING Contract - Independence Cay Inc FY122; page 1 7. RECORDS. PROVIDER shall maintain all books, records, and documents directly pertinent to performance under this Agreement in accordance with generally accepted accounting principles consistently applied. Each party to this Agreement or their authorized representatives shall have reasonable and timely access to such records of each other party to this Agreement for public records purposes during the term of the Agreement and for four years following the termination of this Agreement. If an auditor employed by the County or Clerk determines that monies paid to PROVIDER pursuant to this Agreement were spent for purposes not authorized by this Agreement, the PROVIDER shall repay the monies together with interest calculated pursuant to Sec. 55.03, FS, running from the date the monies were paid to PROVIDER. 8. PUBLIC ACCESS. The County and PROVIDER shall allow and permit reasonable access to, and inspection of, all documents, papers, letters or other materials in its possession or under its control subject to the provisions of Chapter 119, Florida Statutes, and made or received by the County and PROVIDER in conjunction with this Agreement; and the County shall have the right to unilaterally cancel this Agreement upon violation of this provision by PROVIDER. 9. COMPLIANCE WITH COUNTY GUIDELINES. The PROVIDER must furnish to the COUNTY the following (items A -I must be provided prior to the payment of any invoices): (a) IRS Letter of Determination indicating 501(c)(3) status; (b) List of the Organization's Board of Directors of which there must be five or more; for each board member please indicate when elected to serve and the length of term of service; (c) Evidence of annual election of Officers and Directors; (d) Unqualified audited financial statement from most recent fiscal year for all organizations that expend $150,000 a year or more; if qualified, include a statement of deficiencies with corrective actions recommended /taken; (e) IRS Form 990 from most recent fiscal year for all organizations; (f) Organization's Corporate Bylaws, which must include the organization's mission, board and membership composition, and process for election of officers; (g) Organization's Policies and Procedures Manual which must include hiring policies for all staff, drug and alcohol free workplace provisions, and equal employment opportunity provisions; (h) Specific description or list of services to be provided under this contract with this grant (see Attachment C); (i) Initial Performance Report describing services provided during the prior fiscal year. The performance reports shall include statistical information regarding the types and frequencies of services provided, a profile of clients (including residency) and numbers served, and outcomes achieved. Final Performance Report describing services rendered during the current grant period (to be furnished within 30 days after the contract end date.) The performance reports shall include statistical information regarding the types and frequencies of services provided, a profile of clients (including residency) and numbers served, and outcomes achieved. (k) Cooperation with County monitoring visits that the County may request during the contract year; and (I) Other reasonable reports and information related to compliance with applicable laws, contract provisions and the scope of services that the County may request during the contract year. RESPONSIBILITIES 10. SCOPE OF SERVICES. The PROVIDER, for the consideration named, covenants and agrees with the Board to substantially and satisfactorily perform and provide the services outlined in Attachment C to residents of Monroe County, Florida. 11. ATTORNEY'S FEES AND COSTS. The County and PROVIDER agree that in the event any cause of action or administrative proceeding is initiated or defended by any party relative to the enforcement or interpretation of this Agreement, the prevailing party shall be entitled to reasonable attorney's fees, court costs, investigative, and out -of- pocket expenses, as an award against the non - prevailing party, and shall include attorney's fees, courts costs, investigative, and out -of- pocket expenses in appellate proceedings. Mediation proceedings initiated and conducted pursuant to this Contract - Independence Cay Inc FY122; page 2 Agreement shall be in accordance with the Florida County of Civil Procedure and usual and customary procedures required by the circuit court of Monroe reement 12. BINDING EFFECT. The terms, the covenants, County and ItPROVIDER respect legal bind and inure to the benefit of t representatives, successors, and assigns. ecognize and 13. CODE OF ETHICS. County agrees that conduct for public employees delineated will be required to comply with the standards in Section 112.313, Florida Statutes, regarding, bcompensatlton; t o, misuseloftlpublic positonncconflcting doing business with one's agency; unauthorized employment or contractual relationship; and disclosure or use of certain information. 14. NO SOLICITATION /PAYMENT. The County and PROVIDER warrant that, fi e pct to itself, it has neither employed nor retained any company or person, working solely for it, to solicit or secure this Agreement and that it has not paid or agreed sooepy f pe company, corporation, individual, or firm, other than a bona fide employee any fee, commission, percentage, gift, or other consideration contingent upon or resulting from the award or making of this Agreement. For the breach or violation of the provision, the PROVIDER agrees that the County shall have the otherwise this ise recover, the full amount of such fee, Ilcommiss'ont percentage, to offset from monies owed, or othe gift, or consideration. 15. INDEPENDENT CONTRACTOR. nd ot an employee of the Board. No tatement PRO is an independent contractor of its employees, contractors, this agreement shall be construed so as to find the PROVIDER or any servants or agents to be employees of the Board. COMPLIANCE ISSUES 16. COMPLIANCE WITH e � ►W tl inances, r and regulations pertainingttosor9egu sting the PROVIDER shall abide by all statu , provision of such services, includregulations 9 those now in effect and shall constitute a breach of t h this violation greement and statutes, ordinances, rules and shall entitle the Board to terminate this contract immediately upon delivery of written notice of termination to the PROVIDER. 17. PROFESSIONAL RESPONSIBILITY AND LICENSING. The PROVIDER shall assure that all professionals have current and appropriate professional licenses and r ate lss alt liability any / insura e coverage. Funding by the Board is contingent upon retention of a s prop certification and /or licensure of the PROVIDER'S program and staff. 18. NON- DISCRIMINATION. County and PR OVIDER that at a s that term ere ion by a be court no discrimination against any person, and it is expressly unde of competent jurisdiction that discrimination has c this of the court ordelr terminates without without any further action on the part of any party, icable, PROVIDER agree to comply with all Federal and Florida statutes, and all local l ordinanc the es, as Rights pl Act of relating to nondiscrimination. These include but are not limited to: 1) 1964 (PL 88 -352) which prohibits discrimination on the basis of race, color or national origin; 2) Titl ei of the Education Amendment of 1972, as amended (20 USC ss. 1681 -1683, and 1685 - 1686), s prohibits discrimination on the basis of sex; 3) Section 504 of the Rehabilitation Act 4 The , A a s amended (20 USC s. 794), which prohibits USC ssm6101 the bh prohibits discrimination on the Discrimination Act of 1975, as amended basis of age; 5) The Drug Abuse Office and Treatment Act of 1972 (PL 92 -255), as amended, relating to nondiscrimination on the basis of drug abuse; 6) The Comprehensive Alcohol Abuse and Alcoholism Prevention, Treatment and Rehabilitation Act of 1970 (PL 91 -616), as amended, relating to nondiscrimination on the basis of alcohol abuse or alcoholism; 7) The Public Health Service Act of 1912, ss. 523 and 527 (42 USC ss. 690dd -3 and 290ee-3), as amended, relating to confidentiality of alcohol and drug abuse patient records; 8) Title VIII of the Civil Rights Act of 1968 (42 USC s. et seq.), as Contract - Independence Cay Inc FY122; page 3 9) The Americans s. 1201 Note), as maybe amended from time to time, relating to amended, relating to nondiscrimination n in the sale, rental or financing of housing, provisions in any with i Disabilities Act of the basis (42 A other nondiscrimination nondiscrimination on the basis of disability; 10) Federal or state statutes which may apply to the parties to, or the subject matter of, this Agreement. AMENDMENTS, CHANGES, AND DISPUTES 19. MODIFICATIONS AND AMENDMENTS. Any and all modifications of the s vi en and/or reimbursement of services shall be accomplished by an amendment, which must be app by the COUNTY. 20. ADJUDICATION OF DISPUTES OR DISAGREEMENTS. be resolved meet and and PR ag re e that all disputes and disagreements shall be attempted representatives of each of the parties. If no resolution can be ag reed upon within 30 days after the first meet arties, et and confer session, the issue or issues shall be discussed resolved at public m thee oard of County Commissioners. If the issue or issues are s then any party shall have the right to seek such relief or remedy as may be provided by this Agreement or by Florida law. inst 21. COOPERATION. In the event any n a emrformantceeorrbeeach of this Agreemenit,uCounyaa d either party relating to the formation, execution, P PROVIDER agree to participate, to the extent required by the other party, in all proceedings, hearings, processes, meetings, and other activities related FROVIDERtspecifica ly agree that Agreement or r party to this provision oft the services under this Agreement. County and Agreement shall be required to enter into any arbitration proceedings related to this Agreement. ASSURANCES resent) 22. COVENANT OF NO INTEREST. County and PROVIDER covenant at neither r res with has any interest, and shall not acquire any interest, which would conflict in any manner its performance under this Agreement, and that only interest of each is to perform and receive benefits as recited in this Agreement. 23. NO ASSIGNMENT. The PROVIDER shall not assi n this agreement to xc in nd s t i ng and w it h the prior written approval of the Board, which app ref into provisions as the Board may deem necessary. This agreement shall be incorporated by any assignment and any assignee shall comply with all of the provisions herein. Unless expressly provided for therein, such app roval shall in no manner or event be deemed to impose any obligation upon reimbursement amount for the services of the upon the Board In addition to the total agreed up PROVIDER. , Florida 24. NON - WAIVER OF IMMUNITY• het PROVIDER n thes Agreement and the tion of Statutes, the participation of the County and t governme any commercial liability insurance coverage, s waiver of immunity t of l abi ty insu pool coverage shall not be deeme d a provision for waiver. nor shall any contract entered into by the County be required to contain any p may 25. ATTESTATIONS. PRb CIDnRty Cnme Statement, an Statement, L and acDrug -Free es to execute reasonably require, to include a Pu Workplace Statement. , delivery 26. AUTHORITY. Each party represents and to andncorporate and performance of this Agreement have been duly authorized action, as required by law. INDEMNITY ISSUES Contract - Independence Cay Inc FY122; page 4 27. INDEMNIFICATION AND HOLD HARMLESS. The PROVIDE Commissioners covenants and al es to indemnify and hold harmless Monroe County Board of Count and property damage (including property owned by for bodily injury (including death), personal injury, arise Monroe County) and any other losses, damages o ded ( by IthenPROVIDER occasionedcby the g attorney's fees) out of, in connection with, or by reason of se P ents or negligence, errors, or other wrongful act or omission of the PROVIDER'S employees, ag volunteers. 28. PRIVILEGES AND IMMUNITIES. All of the privileges and immunities from liability, n, exemptions from laws, ordinances, and rules and f off celrs,sagents,llor, employees of any, workers' agents compensat or and other benefits which apply to the activity employees of the County, when performing their a to the Aperformanceltof suc f territorial limits of the County shall apply to the same degree functions and duties of such officers, agents, volunteers, or employees outside the territorial limits of County. shall 29. NO PERSONAL LIABILITY. No covenant or agreement contained o d her i County in s od to be a covenant or agreement of any member, officer, agent or employee shall be liable her individual capacity, and no member, officer, agent ronal liab�yty or accountability by reason of the personally on this Agreement or be subject to any p execution of this Agreement. 30. LEGAL OBLIGATIONS AND RESPONSIBILITIES: ° all t b e egati of C o r t i utional or Statutory Duties. This Agreement is not participating entity from any obligation or responsibility any upon the the imposed u p n participating entity, in which he entity by law except pt t t the extent of actual and timely performance thereof by y p arti P g this Agreement is n ot i n en may be nor shall be construed t as, o authorizng the delegation Further, delegaton of the constitutional or s not intended of nor s statutory duties of the County, except to the extent permitted by the Florida constitution, state statute, and case law. 31. NON - RELIANCE BY NON - PARTIES. No person or entity shall be tit to itle upon oe term of this Agreement to enforce or attempt to enforce any benefit of any service or program contemplated hereunder, and the County and the PROVIDER agree that neither the County nor the PROVIDER or any agent, officer, or em pl ithe r halt have the auth to inform, counsel, or otherwise indicate that any particular entity or entities, have entitlements or benefits the purposes co t emplaced en this Agneenpent, inferior to, or superior to the community in general GENERAL 32. Execution in Counterparts. This Agreement may be executed in any number of counterparts, each of which shall be regarded the d parties hereto may thks Agoeement by shall signi�ng any ' any and the same instrument and any of such counterpart. 33. NOTICE. Any notice required or permitted under this agreement shall be in writing and hand-delivered or mailed, postage pre -paid, by certified mail, return receipt requested, to the other party as follows: For Board: and Monroe County Attorney Grants Administrator pp Box 1026 1100 Simonton Street Key West, 6 33041 Key West, FL 33040 For PROVIDER 9 President Debra Andrew Maconau hey, Independence Cay, Inc. 1669 Overseas Highway Contract - Independence Cay Inc FY122; page 5 Marathon, FL 33050 305 - 743 -3212 or 305 -849 -2786 34. GOVERNING LAW, VENU , INTERPR with TION, COSTS, State FEES. This A g ab e ent shall be governed by and construed in contracts made and to be performed entirely in the State. In the event that any cause of action or administrative proceeding is instituted for the enforcement or interpretation ' Agreement, administrative body in Monroe County a, aFlorida. will lie in the appropriate court or before dm n st at The County and PROVIDER agree that, in the event of conflicting interpretations of the terms or a term of this Agreement by or between any of them the issue shall be submitted to mediation prior to the institution of any other administrative or legal proceeding. 35. NON - WAIVER. Any waiver of any breach of covenants herein contained to be kept and performed t o bar ba t P p e e shall d from e dec declaring a forfeiture for a any succeeding breach, ether of the operate to or same conditions or covenants or otherwise. 36. SEVERABILITY. If any term, covenant, condition or provision of this Agreement (or the application thereof to any circumstance or person) shall be declared invalid or unenforceable to any extent by a court of competent jurisdiction, the remaining terms, covenants, conditions and provisions of this Agreement, shall not be affected thereby; and each remaining term, covenant, condition and provision of this Agreement shall be valid and shall be enforceable to the fullest extent permitted by law unless the enforcement of the remaining terms, covenants, conditions and provisions of this Agreement would agree to reform th the c Agreement e to replace any stricken provision Agreement. w th aval valid The provision County that PROVIDER comes as agree to reform close as possible to the intent of the stricken provision. 37. ENTIRE AGREEMENT. This agreement constitutes the entire agreement of the parties hereto with respect to the subject matter hereof and supersedes any and all prior agreements with respect to such subject matter between the PROVIDER and the Board. [THIS SPACE INTENTIONALLY LEFT BLANK WITH SIGNATORY PAGE TO FOLLOW] 4 4 4 1 Contract - Independence Cay Inc FY122; page 6 IN WITNESS WHEREOF, the parties hereto have caused these presents to be executed as of the day and year first written above. BOARD OF •• NI COMMISSIONERS (SEAL) I,/ e � . - • • . A ATTEST: DANNY L. KOLHAGE, CLERK OF MONR By c- jcsiA -C- By Mayor /Chairman Deputy Clerk Independence Cay, Inc. (Federal ID No. Z `' �2A-P —) Witness /i By ∎ ✓ will , Witness Statrr of Florida e goi^�y.t me + es ac r t. -rn County of Th Rt� iore is.j i w � g I \� Mo n;n -� ck c t r ✓h- -: — ;,,,,3Py , triC"' , .O rn(i ;. wno r•g, t) uZ .Ced T AM" ,1 �E:r::r71Ca +::: r! 1 ��1 k I. 1 L. 1 4 , ntary Public ignature of Notary Public /i' a� I i �1 JOLENE MAHARAJ 4�,. . Nday Ptac -Stale °t FICrldo ►, • E My Comm Eire$ JR� 15.2012 's'� g Commission M DO 749158 - 3 Sorted ltror ghNd Am londWaNA — '.J . ..t •• '.J - Na 7 Contract - Independence Cay Inc FY122; page 7 ATTACHMENT A Expense Reimbursement Requirements This document is intended to providde ontract 1aeparties wh have reimbursable expenses associated Organizations, county travelers, an with Monroe County business. These guidelines, as they relate to travel, are from the Monroe Coun County Code of Ordinances and State laws and regulations. A cover letter (see Attachment the following notarized certified statement: he reimbursable expense request needs to also contain I certify that the above checks have been submitted to the vendors as noted and that the these ex expenses are compliance with this organization's records of this with the Monroe Board of these expenses are in comp County Commissioners and will not be submitted for reimbursement to any other funding source." Invoices should be billed to the contracting agency. Third party payments will not be considered for reimbursement. Remember, the expense should be paid prior to requesting a reimbursement. Only current charges will be considered, no previous balances. Reimbursement requests will be monitored in accordance with the level of detail in the contract. This document should not be considered all- inclusive. The Clerk's Finance Department reserves the right to review reimbursement requests on an individual basis. Any questions regarding these guidelines should be directed to 305 - 292 -353 Data Processing, PC Time, etc. The vendor invoice is required for appropriate payroll journals for the charging department are reimbursable expenditures unless e attached app p and certified. Payrol e. • statement verifying the accuracy and authenticity of the payroll expense is needed. If a Payroll Journal is provided, it should include: dates, employee name, salary or hourly rate, total hours worked, withholding information and paid payroll taxes, check number and check amount. If a Payroll Journal is not provided, the following information payroll ust e provided: pay period, check amount, check number, date, payee, support for applicable paid Postage, Overnight Deliveries, Courier, etc. A log of all postage expenses the vendor invoice must be ac County is required for reimbursement. For overnight or express deliveries, Rents, Leases, etc. A copy of the rental or lease agreement is required. Deposits and advance pay ments are not allowable expenses. Reprod ction Copies, etc. A log of penses as they relate to the County contract is required for reimbursement. The log must for copy t e date, will allowable. Forv�endor services, ethe purpose, ve recipient. d ansamplea reasonable of the fee for copy expense finished product are required. Supplies, Services, etc. For supplies or services ordered, a vendor invoice is required. Telefax, Fax, etc. A fax log is required. The log must define the sender, the intended recipient, the date, the number called, and the reason for sending the fax. Contract - Independence Cay Inc FY122; page 8 Telephone Expenses A user log of pertinent information d the must purpose of the Including: the party called, the caller, the telephone number, Travel and Meal Expenses Travel expenses must be submitted on a State of Florida Voucher for Reimbursement of Travel Expenses. Travel reimbursement requests must be submitted and will be paid in accordance with Monroe County Code of Ordinances and State laws and regulations. Credit card statements are not acceptable documentation for reimbursement. If attending a conference or meeting a copy of the agenda is needed. Airfare reimbursement requires the original passenger receipt portion of the airline ticket. A travel itinerary is appreciated to facilitate the audit trail. Auto rental reimbursement requires the vendor invoice. Fuel purchases should be documented with paid receipts. Taxis are not reimbursed if taken to arrive at a departure point: for example, taking a taxi from one's residence to the airport for a business trip is not reimbursable. Parking is considered a reimbursable travel expense at the destination. Airport parking during a business trip is not. A detailed list of charges is required on the lodging invoice. Balance due must be zero. Room must be registered and paid for by traveler. The County will only reimburse the actual room and related bed tax. Room service, movies, and personal telephone calls are not allowable expenses. Mileage reimbursement shall be at the rate established by ARTICLE XXVI, TRAVEL PER DIEM MEALS, AND MILEAGE POLICY of the Monroe County Code of Ordinances. An odometer reading must be t a po on f departure. a Fo l r example, driving t from one's home to the airport d for business or ss tip is a tea point reimbursable expense. Meal reimbursement shall be at the rates established by ARTICLE XXVI, TRAVEL, PER DIEM, MEALS, AND MILEAGE POLICY of the Monroe County Code of Ordinances. Meal guidelines state that travel must begin prior to 6 a.m. for breakfast reimbursement, before noon and end after 2 p.m. for lunch reimbursement, and before 6 p.m. and end after 8 p.m. for dinner reimbursement. Non - allowable Expenses The following expenses are not allowable for reimbursement: capital outlay expenditures (unless in the contract), en erta nment expe� ses, fundraising, g, non depreciation expenses check (unless fines. In t )� 4 Contract - Independence Cay Inc FY122; page 9 ATTACHMENT C Services to be provided: (Insert a description of your organization including a list of the services that will be provided by your organization under this contract.) Rent and utilities fir s• • ' - n helt-r fa ilit . Contract - Independence Cay Inc FY122; page 11 �, �Ri rr ENTITY CRIME STATEMENT has been placed on the convicted vendor list followng to co a public eo p e person or affiliate who entity crime may not submit a bid on a contract to provide any goods services may oods or not submit a bid on a contract with a public entity for the construction or repair of a public building or to ublic entity, may not be awarded or public work, may not submit bids on leases of real property P ublic perform work as a contractor, supplier, subcontractor, or consultant under a contract with any p n ty, and may of not transact business with any public ty of nexcess the dae of being amount on i d e i Section n n 287.017, for CATEGORY TWO for a period f nti convicted vendor list." Contract - Independence Cay Inc FY122; page 12 SWORN STATEMENT IONROE COUNTY, FLORIDA NO. 10 -1990 F ORIDA ETHICS CLA E warrants that he /it has not employed, retained or otherwise ` r��t� former County officer or employee in violation of Section 2 of Ordinance had act o9 ce No. 10 -1990 0 o or any y officer or employee mployee in violation of Section 3 of Ordinance No. 10- Ordinan 1990. For breach or violation of this provision the Count y may, in its discretion, terminate this contract without liability and may also, in its discretion, deduct from the conntraoct or purc r tor otherwise recover, the full amount of any fee, commission, percentage, County officer or employee. ((Leu)LL,1 si rat re) ( 9 Date: JD I STATE OF r ►v r� COUNTY OF croon rD -e PERSONALLY APPEARED BEFORE ME, the undersigned authority, who, after first being sworn by me, affixed his /her signature (name of individual signing) in the space provided above on this _'— day of 20 AL . / NOTARY PUBLIC / My commission expires: 3 ■5, 313` �RY'6a, JOLENE MAHARAJ . '0"; Notc y Publc-Stcrte at Florida , • OMB - MCP FORM #4 , My Cor•nm. Expires Jul 15.2012 �,� o= Commission # DD 749158 ' ,, t. ` gcrbeci fiu ph Nolion l Nobly Acn. 1 1 i 1 Contract - Independence Cay Inc FY122; page 13 DRUG -FREE WORKPLACE FORM The undersig d vendor in accordance with Flori tatute 287 087 hereby certifies that: (Name of Business) 1. Publishes a statement notifying employees that the unlawful manufacture, distribution, di e n si ng , p tro possession, or use of a controlled substance vcolationshoflsuch in the prohibition. o lace and specifying p I that will be taken against employees for the business's policy of 2. Informs employees about the dangers of drug abuse in the pworkplace, rehabilitation, business's and employee available drug g abuse violations. maintaining a drug-free am workplace, i ey assistance programs, and the penalties that may be imposed upon employees for drug Ives each employee engaged in providing the commodities or contractual services that are under b id a copy of the statement specified G ecified in subsection (1). b 4. In the statement specified in subsection (1), notifies the employees that, as a condition of working on tual services that employee will abide by the terms of the Chapter 893 ( Florida Statutes) or of any controlled substance law of the United States or any state, for a violation occurring in the workplace no later than five (5) days after such conviction. buse assistance or 5. oses a sanction on, or require the satisfactory participation in a drug a employee who is so r ehabilitation program if such is available employee's community, or any rehabilitation in the emp Y convicted. 6. Makes a good faith effort to continue to maintain a drug -free workplace through implementation of this section. As the person authorized to sign the statement, I certify that this firm compli fully with the above --R ' I / requirements. /1 eU STATE OF �_ — (Signatur of R-spondent) 1111 v�I\ O nil' /0 1 COUNTYOF� 1� ,ft ate PERSONALLY APPEARED BEFORE ME, the undersigned authority, (name of individual -T O P.,n r who, after first being sworn by me, signing) affixed his /her signature in the space provided above on this day of 13nidaPr , 200. gibtA •! i . 4 ii .i t AL i, I My commission expires: NO RY PUBLIC ■ • — e f' '�s ; : , JOLENE MAHARAJ 1 4 ` .. -- . = NotOY Public -State ci Fiorlda � E My Comm Expires Jan 15, 2012 , , . .y., , Commission # DD 749158 1 4 °F ` ,, NoAOrri 0 > �Y� Contract - Independence Cay Inc FY122; page 14 EXHIBIT G SAMPLE PERFORMANCE REPORTS From: Elizabeth Langan [ mailto :elangan ©womankindkeywest.org] Sent: Wednesday, November 18, 2009 2:13 PM To: Tennyson -Lisa' Subject: RE: HSAB 2010 Contract Hi Lisa, Hope all is well with you. In reviewing Item #9 in the WomanKind FY 2010 contract. I recall that David Owens used to request only those document which your office did not already have on file. Would you like me to completely resubmit #9 a -I, or only certain items? Betsy Langan, A//,5 W Executive Director WomanKind, inc. • In 2008 WomanKind served 1,7+5 patients during 4,2 1 5 clinical visits • Nearly vs of our patients are teens, and we boast a WomanKind teen pregnancy rate that is less than that of the state and the nation • Over half of our patients 9 ualify for further reduced fees because the are living at or below 2.50% of the federal povert level • In the past eight years, we have detected hundreds of abnormal pap smears, sexually transmitted infections and potentiall cancerous breast abnormalities. WomanKind, inc 5 1 Northside Drive, Suite 101 Ke West, f L 550+0 phone: ()05) 294 -4004 x 1 14 fax: 0051 29+-60+) elan @womankinclLeywest.org The information contained in this email transmission is privileged and confidential information belonging to the sender. The information is intended only for the use of the individual or entity named above. If you are not the intended recipient,, you are hereby notified that disclosure, copying distnbutin y p use or taking any action on reliance of the contents of this faxed confidential information is strictly Prohibited 11 y ou have received this email In error P lease notif us b telephone. 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O CA O c) o Q) o a) c a ) c c O c co c co z. a C c 7 a) O a) In ` a) a) E r CD (n E c `n a) O E E Q E n O u) 3 3 m E 3 aa) _ a 3 0) Q `s ¢ `l Q ,- - (7) Q Q E Q E Q' c o as c (0 J > O o N (A 0 0 0 X -- u) W 0 -p c a 3 c o 3 m O) U as _J C Q 0 c o O C N L .� a) -D a) _ (n 0 U c 0 E m N a) (S ( 0 (a (u F C (n F.- C Ca) O Y u) al J 0 0 ] a) 0 CL H F - 1 2 U 0 u_ 20 L I. N • O) 7 w o ( ) C ) c N U C U a) . a) as a) E cv w O O W � 8 $ 9 H 3 . C WomanKind, Inc. Final Performance Report HSAB 201 -2011 Fiscal Year WomanKind provided services to patients per ATTACHMENT C of the Agreement between the Board of County Commissioners and WomanKind, Inc. Services were to be provided for un/underinsured low income women in Monroe County. These were to be medical services, including, but not limited to: • Physician and /or ARNP - provided care, and • Hispanic outreach and translation. Services Provided Physician The majority of HSAB funds were used in the 2010 -2011 fiscal year to and/or ARNP- support the salary of a Nurse Practitioner who served 2,188 family provided care planning patients during the course of 3,356 office visits in 2010. WomanKind provided 1,438 tests for sexually transmitted infections, and 1,417 women prevented unintended pregnancy through the use of a prescription contraceptive method. Our nurse practitioner provided free and low -cost prevention and early detection health education and actual medical services. These activities are associated with increased access to healthcare for the low - income uninsured, improved health outcomes when disease is detected earlier in the disease process, and decreased morbidity. Hispanic Funding also supported a Hispanic Outreach position, resulting in outreach and contact with 416 women. Translation services were provided to non- translation English speaking Hispanic women receiving services at WomanKind during the period of the HSAB fiscal year. HSAB funding allowed WomanKind to decrease the disparities in accessing healthcare experienced by Hispanic women. During the 2010 year, WomanKind served a total of 2,188 family planning patients during 3,356 visits. This was a 40% increase compared to the number of unique patients served the year before. We had an overall division of 54% sliding scale (living below 250% of the federal poverty level) versus 46% full -fee visits during the year. 84% of our visits were delivered to the uninsured, and 470 patients were teens. The vast majority of WomanKind patients were Monroe County residents, with only 2.6% reporting addresses outside of the county. 90.3% listed Monroe County zip codes. 7% of patients refused to report or did not have a zip code to report. Of WomanKind clients in 2010: • 22% were teens, • Nearly 1/3 of our patients had a high school degree /GED or less, • 73.7% had a household income of $50,000 or less, • 14.2% spoke Spanish as their primary language, and • 27.8% were born in a country other than the United States. In 2010 WomanKind provided 618 clinical breast exams (CBEs), and referred 236 women for mammograms. The CBEs provided yielded abnormalities in 22 women, and 24 mammograms produced abnormal results. Three (3) women were ultimately diagnosed with breast cancer in 2010. We performed 694 pap tests, which screen for cervical cancer, and 84 of these tests revealed abnormal results of ASUC or worse during the year. We continued follow -up care for 150 women with a history of abnormal pap test results. EXHIBIT H SAMPLE FORM REPORTING ON OUTCOMES a) U N C a a) 3 c ✓ a) o c' o cu .. E a) o n w - c c 1E t CD o a' p H cc c 0 o O. C d c N ...= 4J acw.0E _ LC • co a) E H c N 3 • E o c 0 O o o co t a °'15` ° t _ a U N CO 2 U C O .... CD a) 6, a c 17 A • O 2 g a) cu 2 ui CU .� a 7 C u o Cr 0 c CO 3 f w -' 0 m u) U MI d a a) c u- o Z a .5 O t 7 L . W m O a) v) 3 c Cl. '4 a c 0 m .+ ▪ 2 x a) . co d a) L O o 0 0) N • C.) II- a.Sa h y C d 7 G N O a v o co o O o. H O c 0) w i coo N t V O d j 0 0 3 v.Qa) d c >. 0) . 0) o a r L 0 0 0 0 0 2 cc 2 o m m m m 6, c c C ai di 4..., o CD U o c � c � t /� v � E ea a . o E W w w w 6.. ro 7 >+ _ U E CC Q' d' CL 4+ — c ' o = 0 O 0 0 0 �-5 0. 0 z , U cr cc cc cc t c) c ca o o y p +-) a a a a c a c 0 a€ o O O O O y • a, m� 0 E) m 0)E ez ° ''o 7:3 O O O O N CO m o 0 0° N Q Q Q Q m N V N a_ - 0 L n D D D • .7 . O 3 • Q Q Q Q p E • c c v L. L 0 > > > > m 3 • 7 .. • 0 a . N 7 m o a c c E c > L ` N o E >, Q EXHIBIT I HSAB RATIO ANALYSIS • 0 0 0 0 0 0 0 0 0 e 0 0 ee ., 0 e 0 0 e e e e 0 0 2 0 0 0 10 CO N M O n n 00 O O . 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' O J .5 ro -o t L a s m 0] = a Y 5 0: w of w 0 w O O 0<4 0 0 H O A O W O O O t J O 0 w 3 Y 0- 12 3 0: 0 a x 2 00 = = 0 LL x 0- HUMAN SERVICES ADVISORY BOARD RATIO ANALYSIS COLUMN E COLUMN F FISCAL YEAR 2011 (PROJECTED) TAKEN FROM HSAB APPLICATION EXECUTIVE DIRECTOR OR TOTAL SALARY TO TOTAL REVENUE % SALARY TO AGENCY EQUIVALENT POSITION COMPENSATION FTES TOTAL # FTE BUDGET (CASH) REVENUE American Red Cross Greater Miami & The Keys MGMT STAFF $ 119,600.00 27 $ 4,429.63 $ 4,284,784.00 3% Be the Change /Kids Come First CONTRACTED COORDINATOR 24000 INFO NOT PROVIDED IN APPLICATION Big Pine Athletic Association EXECUTIVE DIRECTOR (.85 FTE) $ 44,215.00 2.55 $ 14,738.33 $ 119,780.00 37% Helpline, Inc. of Monroe County** CEO $ 48,400.00 3 $ 16,133.33 $ 180,222.00 27% Independence Cay, Inc. EXECUTIVE DIRECTOR 40,000.00 1 $ 40,000.00 134,050.00 30% Keys Area Interdenominational Resources EXECUTIVE DIRECTOR $ 48,000.00 1.1 $ 43,636.36 $ 196,900.00 24% Literacy Volunteers of America - Monroe County, Inc. TRAINER /INSTRUCTOR /CASE MANAGER $ 25,000.00 0.67 MISSING Rural Health Network of Monroe County Florida, Inc. CEO $ 85,000.00 25.5 $ 3,333.33 $ 2,103,155.00 4% Wesley House Family Services, Inc. CEO $ 136,546.00 98 $ 1,393.33 $ 10,332,587.00 1% Star of the Sea Foundation, Inc. MANAGING DIRECTOR $ 15,600.00 1.75 $ 8,914.29 $ 230,500.00 7% Keys Center Academy /MCEF ACADEMIC COACH/TEACHER $ 86,204.00 11.5 $ 7,496.00 $ 735,700.00 12% Easter Seals Florida, Inc. OPERATIONS MANAGER $ 35,000.00 4.5 $ 7,777.78 $ 256,250.00 14% The Florida Keys Children's Shelter PRESIDENT /CEO $ 70,000.00 31.5 $ 2,222.22 $ 1,782,867.00 4% Florida Keys Outreach Coalition, Inc. PRESIDENT & CEO $ 97,583.00 15.5 $ 6,295.68 $ 1,105,027.00 9% WomanKind, Inc. DIRECTOR $ 76,800.00 6.55 $ 11,725.19 $ 555,263.00 14% Florida Keys Council of the Arts "" EXECUTIVE DIRECTOR Receives $72,500 from TDC $ 55,000.00 $ 168,923.00 33% Domestic Abuse Shelter CHIEF EXECUTIVE OFFICER $ 118,240.00 21.5 $ 5,499.53 $ 1,215,629.00 10% AIDS Help EXECUTIVE DIRECTOR $ 116,650.00 24.1 $ 4,840.25 $ 3,518,721.00 3% Historic Florida Keys Foundation, Inc. MISSING FROM APPLICATION Monroe Association for Retarded Citizens, Inc. EXECUTIVE DIRECTOR $ 77,418.00 59.15 $ 1,308.84 2,852,758 3% Grace Jones Community Day Care Center DIRECTOR $ 53,664.00 13.3 $ 4,034.89 $ 653,541.00 8% Boys and Girls Clubs of the Keys Area EXECUTIVE DIRECTOR $ 66,000.00 10.54 $ 6,261.86 $ 512,156.00 13% Heron - Peacock Supported Living ** EXECUTIVE DIRECTOR $ 50,000.00 7 $ 7,142.86 $ 590,361.00 8% Hospice of the Florida Keys, Inc. CEO $ 125,200.00 55.68 $ 2,248.56 $ 4,717,786.00 3% Florida Keys Healthy Start Coalition, Inc. CEO $ 64,575.00 2.75 $ 23,481.82 $ 744,632.00 9% Good Health Clinic CLINIC MANAGER $ 50,780.00 2.2 $ 23,081.82 $ 271,810.00 19% Samuel's House, Inc. CEO /EXECUTIVE DIRECTOR $ 97,600.00 3 $ 32,533.33 $ 467,198.00 21% Guidance Care Center " figures taken from F.S. REGIONAL VP $ 104,066.00 105.82 $ 983.42 $ 7,617,347.00 1% Florida Keys Area Health Education Center, Inc. EXECUTIVE DIRECTOR $ 117,071.00 10.33 $ 11,333.11 $ 1,430,447.00 8% Heart of the Keys Recreational Association, Inc. EXECUTIVE DIRECTOR $ 30,720.00 This information was not confirmed. 1 EXHIBIT J COUNTY ATTORNEY OPINION AND CLARIFICATION - 0 (- `�� BOARD OF COUNTY cOMMISSIONm ;i i P;"'"-c-:- Mayor David Rice, District 4 '- ., • Mayor Pro Tem Kim Wigington, District 1 OU NTY o MONROE - " fv; �:,�. George Neugent, District 2 KEY WEST 294-4641 FLORIDA 33040 I ,g,, .� "' F, r .`..:. `ZS Heather Carruthers, District 3 f� �,�' ; L 0 F Sylvia J. Murphy, District 5 Suzanne A. Hutton, County Attorney ** 14 * Office of the County Attorney Robert B. Shillinger, Chief Assistant County Attorney " 1111 12 Street, Suite 408 Pedro J. Mercado, Assistant County Attorney •* Key West, FL 33040 Susan M. Grimsley, Assistant County Attorney ** (305) 292 -3470 — Phone Natilecne W. Cassel, Assistant County Attorney (305) 292 -3516 — Fax Cynthia L. Hall, Assistant County Attorney " Christine Limbers- Barrows, Assistant County Attorney Derek V. Howard, Assistant County Attorney Lisa Granger, Assistant County Attorney •s Board CertiSed in City, County & Local Govt. Law December 27, 2011 Sandra L. Mathena Director of Internal Audit 500 Whitehead Street, Suite 101 Key West, FI. 33040 RE: Independence Cay, Inc. Agreement Dear Sandy: I have reviewed all 3 contracts which were entered into between the BOCC and Independence Cay, Inc. as a result of the annual Human Services Advisory Board solicitation and recommendation for grants for fiscal years ending 2010, 2011, and 2012. While I find nothing in the prior contracts which would entitle the County to demand repayment for anything other than expenditures for unauthorized purposes for the prior two fiscal years, if there remains anything to be paid under the FYE 2011 contract and for all requests for compensation under the current agreement, the County should abide by the terms of the agreement and make no payment until Form 990s are produced for 2009 and 2010. Section 9 of each agreement requires compliance with all items listed as (a) through (i) of that section in order for the County to make payment. Subsection (e) requires IRS Form 990 from most recent fiscal year. You have advised that Form 990 has not been filed for 2009, which happens to be the year of incorporation according to Guide Star and sunbiz.org, or for 2010. Further, Guide Star reflects alerts and shows "0" income. While I don't know what fiscal year is used by Independence Cay, as a rule of thumb, it would be required to file information retums with the IRS 41/2 months after the end of its fiscal year with two options for extensions an additional 3 months each, leaving 101/2 months from the end of the fiscal year as the deadline for filing. So assuming that the corporation used a fiscal year not the same as the calendar year, by 12/15/2011, it should still have filed a Form 990 for a fiscal year that ended on or before January 31, 2011. Accordingly, at this date, Forms 990 should be available for both 2009 and 2010. Since the organization has not provided everything that is required for payment, no payment should be provided until Independence Cay, Inc. submits the required documentation to the County. Please let me know if you have any additional questions. Suzanne A. Hutton County Attorney cc: Lisa Tennyson Sandee Carlile Search Results http: / /www2. guidestar .org /SearchResults.aspx E GUIDESTAR Your search for Independence Cay produced 2 results. Help us continue our tree � Mewing 1 - 2 of 2 results public service. i t* Dad YOU me... 1 :, u„ .�., stA, I. Re.... CAfrIr Ram by Oltawy: Ke++ ■•■. By 540t By C17 Dy exam F brat (1) lryen(1) ILss.11.n 31001( (11 0N.(I) Ms, I. n (1) SINK- 3600K(1) OrVrrualion Nem, Dela11 Sort Keydls By ■ Rayeargy 1NM. PF .nF NCY CAI IN( Income SO Csrpr7 P20(Hunan Sayre Fides.rd de11IRS gam DAw t.....lud h.,* 444 orp wrm) Soda s4141...1.100 o,.rs1. P....,.. MrwAon, FL 33050 1 .0*. Al „ n. I..0 Mop. Vt I) ('A1 INC Income $371.631 Caeepr3. ON(A.t ,). an fadma end Ulm IRS Seim= OeNad r._.d el P.& 4.e Abe known r S C I (Sparked Edr;am Carlo N.rAed . eo CiWeltm Pm..., . 1<. '•1 ,. _.. Bryan, OH 43506 Insau miSdio r foe MsUIy or M"' Hera Impaired lasmnl Duelled): 130 Oberland Rehab sues (aeMdes 1t, .... n. „ R ,..1 ynl Job Tram%and E1.pbem for ' .0 - ■,,, Doabrd and Elderly)) (31 ",' /1ve11Un %AN. Dela& Surt Iterate any R.1s.ncy Porered By Oubdlr • s 101r)(3) rank rearm C.p)11 l ( 2011.OudeSt1 1 RA ►. NI Rio. ht....* 1 of 1 12/27/2011 1:51 PM Nonprofit Report for INDEPENDENCE CAY INC http:// www2. guidestar.org/organizationsi26- 4290105 /independence -ca... et lig 1111111.. GUI DESTA R .. 4,..J liesasxe,w INDEPENDENCE CAY INC Donata Now Nlarnlhon, leI (:1 tl)F: \IUZ Ql I('K Everything you need to know... Print Report tw.r 0 INDEPENDENCE CAY INC , GuideStar Seal Organization does not have a GuideStar Exchange Seal Physical Address PO Hos 500286 % Franklin Greenman Registered with IRS Legitimacy information is available Marathon, FL 33050 FM 26x4290105 Evidence of Impact No expert reviews about mrpact available Financial Data Orgatunuon has not reported Revenue & Expense dau to GuideStar lkrureJ h owuwl ohs, Propir Arlo vn G.4h w the Forms 990 Forams 990 filed with the IRS are not available Mission Objectives Mission Statement is nor available • Impact Statement Impact Statement nor available No User Rating No Personal Reviews available Summary Financial, Forma 990 & People Programs & Help Mn,. Legitimacy Information 0000 • Tha organualon u mortared wnh the IRS • Tha organuaton a requrcd to file an IRS Form 990 or 990-E7 Instauuonal (tinders should note Mai an organuatnn', nchuno oe CrudeStarorg does Basic Organization Information not aints IRS Rol Proc 2011.13 for dcnufvng aupprMOgwganniams INDEPENDENCE CAY INC Ph,.ral 'tddi.n• PO Box 500286 Lew., won wer • rhr n,h pn mn dugrnc row saes Is •.. Frarddm Greenman 700 .mwpl..o .I09 Ary prior 20ll -)I Mmadmon, FL 73050 F IN. 26-4290105 N I L E Category. P Human Serves Forms 990 from IRS P20 Oilman Served Orgmntoru) Forms 990 read 006 the IRS ore not avalabk for thu wganuaton tsar Founded: 2009 Holing Near. 2009 Annual Revenue & Expenses Mission Statement Res enue and expense data an not evocable for tha orrpnnton Revenue Expert Reviews Total Revenue -- Then: arc no Expcn Rcvtews for tho wgenuaton Fxpensen Total Expenses -- Impact Statement The wpnnton has not provided sn anpact statement It r *ro i f rwr.aoo up-la -diet Personal Reviews There arc no re, ew, for taw Org ns .or nn \ .mit• Y 11„.1 • Or•a• • • 5011.10) wars.& ovaries C.p sxal i 2011,0.456r USA as AI ,s*r, uvus d 1 of 1 12/27/2011 1:34 PM Pam Sellers From: Sandra Mathena [smathena @monroe- clerk.com] Sent: Thursday, December 29, 2011 10:50 AM To: 'Pam Sellers' Subject: FW: More Clarification re Independence Cay, Inc. From: Hutton - Suzanne Jmailto: Hutton SuzanneCa MonroeCounty FL.Govj Sent: Thursday, December 29, 2011 10:36 AM To: smathena©monroe clerk.com Cc: Limbert- Christine; Tennyson -Lisa; Sandee Carlile Subject: More Clarification re Independence Cay, Inc. Ladies, I believe I should clarify that when I opined that the organization must have submitted Form 990 for 2009 and 2010, I meant the entity must submit copies of the Forms they FILED with the IRS. The requirement has two purposes — one is purely informational for us, but overriding is that when they submit the Form 990 to the IRS, they do subject to penalties for fraud — giving us some modicum of assurance of the accuracy of the reports in the absence of an audit opinion on the financial statements. .V dl County Attorney y Monroe County ti ' 1111 12th St., Ste. 408 Key West, Fl. 33040 • 305- 292 -3470 4 C U* CITY, COUNTY & LOCAL GOVERNMENT LAIN 1 EXHIBIT K CHARITY NAVIGATOR FINANCIAL MEASUREMENT 'parity Navigator - How Do We Rate Charities' Financial Health'? Page 1 of 5 Log in I New User? Register now to access expanded features. 1 FAQ CHARITY NAVIGATOR DONATE TO • CHARITY NAVIGATOR Home My Charities Top Ten Lists Hot Topics Methodology Tips for Donors ',HART T Y SEARCH enter charity name or keywords here Name Only GO! 1 Advanced 1 A -Z Directory 1 4 -Star Charities 1 World Map Methodology How Do We Rate Charities' Financial Health? What Kind ul Charities Do We 1 valuate:? We base our evaluations on the financial information each charity provides in its informational tax returns, or IRS Forms 990. We use that information to analyze a charity's financial performance in seven key areas, How 1)n We Classify described below, that assess its financial efficiency and financial capacity. After analyzing those performance charities? metrics, we compare the charity's performance with the performances of similar charities. We then assign the I low Do We Rate charity a converted score ranging from zero to ten in all seven performance metrics, as well as a rating for its Ilanhos^ overall financial health. How Do We Rate A more detailed discussion of our financial rating system follows. For more information on the scales we use Charities' Financial to assign financial health ratings, please visit our Financial Ratings 'Tables. Health? Financial Efficiency Performance Metrics Financial Ratings Tables Analyzing a charity's financial efficiency reveals how well it manages its finances day to day. Charities that I low Du Wo Rate are financially efficient spend less money to raise more. Their fundraising efforts stay in line with the scope of charities' Accountability the programs and services they provide. They keep administrative costs within reasonable limits. They and Transparency? devote the majority of their spending to the programs and services they exist to provide. Ac1:oiinlahillty and Four of the 7 financial performance metrics that we analyze are about a charity's financial efficiency: Transparency Ratings program expenses, administrative expenses, fundraising expenses, and fundraising efficiency. Tables Performance Metric 1: Program Expenses I -low Do We Calculate the Chanties exist to provide programs and services. They fulfill the expectations of givers when Gvorall Score and Star they allocate most of their budgets to providing programs. Charities fail givers expectations Rating? when their spending on programs is insufficient. To evaluate a charity's program expenses, What l)o Our Ratings we divide its program expenses by its total functional expenses. Charity Z spends $2.5 million Mean? on program expenses, compared with its overall operating budget of $3.5 million. Thus, Charity Z spends 71.4% on program expenses. We score a charity's program expenses using 1 •law 1:iinent are O ur the conversion scale listed in our Financial Ratings 1 Miles. aNhat Other Information Performance Metric 2: Administrative Expenses I )n We Present 00 the As with successful organizations in any sector, effective charities must recruit, develop, and Charities We Evaluate? retain talented people. At the same time, they ensure that these administrative expenses 1 tow I)o We Decide To remain reasonable and in line with the organization's total functional expenses. Here again, I past A Donor Advisory? we calculate a charity's administrative expenses by comparing them to its total functional expenses. Charity Z spends $500,000 on administrative expenses, compared with $3.5 million How Do We Decide To in total functional expenses. Thus, Charity Z spends 14.3% on administrative expenses. Remove A Donor Again, we use the scale listed in our Financial Ratings Tames to score a charity's Advisor administrative expenses. ' �Iosr;al y of ferias Performance Metric 3: Fundraising Expenses ttto:// www .charitvnavigator.or2 /index.cfm ?bay= content.view &cpid =35 12/22/2011 'harity Navigator - Flow Do We Rate Charities' Financial Health? Page 2 of 5 Page Tells Charities spend money to raise money, but they do not exist to raise money. Givers support chanties for their programs and services, not for their ability to raise money. Charities should �'nnt Iln•: I,.uy ensure that fundraising expenses stay in line with the charity's total functional expenses. We "''"' 1I"` 1 "" "' evaluate a charity's spending on fundraising by comparing it with the charity's overall spending. That is, we divide a charity's fundraising expenses by its total functional expenses. SHARE f - ... Charity Z, which spends $500,000 on fundraising and $3.5 million in expenses overall, spends 14.3% on fundraising. We score a charity's fundraising expenses using the corresponding conversion scales listed in our I inancial Ratings Tahles. Performance Metric 4: Fundraising Efficiency Charities spend money to raise money. Financially effective charities must in part be efficient fundraisers, spending less to raise more. We calculate a charity's fundraising efficiency by determining how much it spends to generate $1 in charitable contributions. In other words, we divide a charity's fundraising expenses by the total contributions it receives. For example, Charity Z, with fundraising expenses of $500,000 and total contributions of $3.4 million, has a fundraising efficiency of $0.147, which means it spends 14.70 to raise $1. After calculating a charity's fundraising efficiency, we convert the results to a numerical score ranging from 0 to 10. Our conversion scales for fundraising efficiency are provided in our Finnnaal Ratings Fables. Indirect Cost Allocation Adjustment The IRS requires charities to allocate their expenses into three categories: Program, Management/General, and Fundraising. The vast majority of organizations we evaluate allocate costs directly, the simplest and most transparent technique for fulfilling this requirement. A few use indirect cost allocation for some or all of their accounts, entering all their expenses for those accounts into one category, and then reversing out the expenses that belong to other categories in a single line item. In most cases, this technique can be a legitimate method for handling particularly complicated accounting systems; however, we have seen organizations push the envelope when reporting in this manner, using it as an opportunity to artificially inflate their program expense total. In an effort to treat all evaluated organizations consistently and fairly, we factor out indirect cost allocations where sufficient financial documentation and a reasonable description for the basis used to determine such allocated costs have not been provided to us. Financial Capacity Performance Metrics We analyze a charity's financial capacity to determine how well it has sustained its programs and services over time, and whether it can continue to do so, even if it loses support or faces broad economic downturns. By doing so, we show givers how well that charity is positioned to pursue long -term, systemic change. Charities that show consistent growth and maintain financial stability are more likely to continute to provide services for years to come. They have the financial flexibility to plan strategically and pursue long -term objectives, rather than facing flurries of fundraising to meet payrolls and other short-term financial obligations. These charities can more ambitiously address our nation's challenges, envisioning and working toward long- term solutions. Three of the 7 financial performance metrics that we analyze are about a charity's financial capacity: primary revenue growth, program expenses growth, and working capital ratio. Givers should know that other independent evaluators of charities tend not to measure a charity's capacity. Indeed, charities that maintain large reserves of assets or working capital are occasionally penalized by other evaluators. In our view, a charity's financial capacity is just as important as its financial efficiency. By showing growth and stability, charities demonstrate greater fiscal responsibility, not less, for those are the charities that will be more capable of pursuing short- and long -term results for every dollar they receive from givers. Performance Metrics 5 and 6: Primary Revenue Growth and Program Expenses Growth As do organizations in other sectors, charities must grow over time if they are to sustain their programs and services. For charities, growth means first, increasing their primary revenue, which includes contributions from corporations, foundations, individuals, and government grants; program service revenue, contracts and fees; and revenue from membership dues and fees. Second, growth means growing their programs and services. Organizations that . ttp:// www .charitynavigator.org /index.cfm ?bay= content.view &cpid =35 12/22/2011 :parity Navigator - How Do We Rate Charities' Financial Health'? Page 3 of 5 demonstrate consistent annual growth in both primary revenue and program expenses are able to outpace inflation and thus sustain their programs year to year. These organizations also supply givers with greater confidence by maintaining broad public support for their programs. Charity Navigator analyzes a charity's average annual growth of primary revenue and program expenses over its four most recent fiscal years. We recognize that just like organizations in other sectors, charities engage in certain non - recurring activities that generate unsustainable spikes in their revenues. Such activities can include capital campaigns or endowment drives. Similarly, the start-up period for relatively new organizations represents an unsustainable pattern of growth. When we determine that an organization has engaged in these non - recurring and unsustainable activities in the first of the four years over which we evaluate the organization, we will expand the data we evaluate to five years. If a fifth year is unavailable, we alternatively reduce the data we evaluate to three years. Once we determine the interval over which we will evaluate an organization, we use the standard formula for computing annualized growth: [(Yn/Y0)(1 /n)] -1, where YO is the value measured in the first year of the interval analyzed, Yn is the value measured at the end of the interval analyzed, and n is the length of the interval in years. (The growth interval, represented by 'n' in the equation, is actually only 3 when we are using four years of data such as 12/31/2007 to 12/31/2010.) We then evaluate the charity using the corresponding scales listed in our I inancial Ratinlls - rabies. Performance Metric 7: Working Capital Ratio Charities depend upon their reserves of liquid assets to survive downward economic trends and sustain their existing programs and services. If a charity has insufficient working capital, then it faces the difficult choice of eliminating programs or staff, amassing debts and liabilities, or dissolving. On the other hand, when giving flows, those charities that build working capital develop a greater capability for expanding and improving their programs. We analyze a charity's working capital ratio by determining how long it could sustain its current programs without generating new revenue. To obtain this ratio, we divide the charity's working capital by its total expenses, including payments to affiliates, for the most recent fiscal year. For example, Charity Z holds $5.4 million in working capital. Its total expenses for the most recent fiscal year are $3.6 million, including a $100,000 payment to an affiliate for its national dues. Thus, it has a working capital ratio of 1.5 years. We score a charity's working capital ratio using the corresponding conversion scales listed in our kiri:Inclal Ratings rabies. As with each of our other six performance metrics, we calculate a charity's working capital using the information supplied on the charity's most recently filed Form 990. We include in this calculation net available assets. This includes unrestricted and temporarily restricted net assets, and excludes permanently restricted net assets. For evaluations based on fiscal years ending prior to 12/31/08, working capital includes only the following assets and liabilities: cash, savings, accounts receivable, grants receivable, pledges receivable, investments in securities, accounts payable, accrued expenses, and grants payable. Assigning Financial Scores and a Financial Health Rating After evaluating a charity in each of the seven performance metrics described above, we convert the charity's raw score to a numerical score ranging between 0 and 10. We calculate an overall score for each charity's financial health by combining its scores in each of the 7 performance categories. We then assign the charity a Financial Health rating by using the table listed in our Financial Ratings 1 abler. Scoring Uniquely Functioning Causes Charity Navigator is committed to judging all charities fairly. We work diligently to adjust our ratings to take into account the unique circumstances facing certain types of charities. Those adjustments are embedded in the way we score each performance metric. Thus, the rating and score we assign each charity for overall tttp:// www .charitynavigator.org /index.cfm ?bay= content.view &cpid =35 12/22/2011 'parity Navigator - How Do We Rate Charities' Financial Health? Page 4 of 5 financial health accounts for the way different kinds of charities function. Consequently, we believe our ratings and scores are fair to all charities. How do we adjust or normalize our scores in individual performance categories for certain charity types or Causes? Before arbitrarily deciding what is acceptable in each of our performance categories, we continue to study the way non - profits function financially. We adjust our scales whenever our ongoing research gives us a compelling reason to do so. Over time, we have learned that although most kinds of charities function in financially similar ways, charities in certain Causes function in financially unique ways. Because we aim to compare apples to apples and not to oranges, we score those uniquely functioning Causes differently. For example, due to the nature of their enterprise, food banks require very little working capital to remain sustainable; conversely, community foundations typically maintain several years worth of working capital. In the working capital ratio metric, we score charities in these two Causes very differently. Similar adjustments exist for other Causes and in other performance categories.. Those adjustments can be analyzed in the scales listed in our Financial Ratings Tables. Ratings vs. Rankings Our ratings are not rankings. We do not identify the best performing charity in each of our performance categories. Nor do we assign ratings to charities based on where they fall in a top -to -bottom ranking, so that a charity's score in a metric is equal to its rank. We believe that rating charities according to rankings would mislead givers and treat charities unfairly. Instead of ranking charities, our ratings are qualitative designations. After analyzing how more than 5,500 charities function financially, we define qualitatively distinct ranges of financial performance. For example, with the exception of Public Broadcasting and Media charities (see our Fiiianc ial Ratings Tables for an explanation), we believe that charities which spend less than 10% of their budgets on fundraising all perform in a financially exceptional way. Whether they spend 1% or 9 %, we score all of those charities equally assigning a score of 10 in that metric. About Us Methodology Tips & Resources Link To Us Mission What Kind of Charities Do We Top 10 Best Practices of Savvy Donors Search Widget Evaluate? 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I FAQ ,L- CHARITY NAVIGATOR I DONATE TO CHARITY NAVIGATOR 'Home My Charities Top Ten Lists Hot Topics Methodology Tips for Donors I, H A R I T Y SEARCH enter charity name or keywords here Name Only Go! I Advanced 1 A -Z Directory 1 4 -Star Charities 1 World Map *-, IJ Ilya at Methodology Financial Ratings Tables r , . : • , • What kind of Chanties i 4, At Charity Navigator we recognize that different types of organizations work differently. This variation isn't a We [valuate? W O R L D ELITE bad thing. Rather, different types of charities have different resource and spending requirements. For ' M A S 'r E R C A R o' I low I )o We Classify example, our research shows that museums exhibit above- average administration costs as compared to t (:itiiities? other types of charities. We can account for this variation in the data because we know how costly it is for museums to maintain their facilities and collections. To ensure that we are taking these types of differences I low I)o We Rate into account, and thereby comparing apples to apples and not apples to oranges, we've developed the Chardies' following ratings tables. i. Flow Do We date t:nardies Financial Pro Expenses y, fiealtl,? Percent of total functional expenses spent on programs and services (higher is better) Financial Ratings Tables Converted Score = Raw Score x 10 ' Flow Do We Hale (:h;udies' Accountability Rationale behind score adjustments: , and transparency? Program Expenses Tess than 33.3 %: Accountability and Our data shows that 7 out of 10 chanties we've evaluated spend at least 75% of their budget on the I r Ratings programs and services they exist to provide. And 9 out of 10 spend at least 65 %. We believe that those I antes spending less than a third of their budget on program expenses are simply not living up to their missions. Charities demonstrating such gross inefficiency receive a 0 -star rating for their Financial Health. I low f)o We Calculate the ovni all Score and Star Deficit Adjustment: I ating? While charities are not created to make a profit, they should not outspend their means. When a charity runs a combined deficit over time, we adjust its financial score downward. We do this by comparing its average ; Wti:,l Do Our Itr,tmys annual deficit to its total functional expenses for the most recent year, and we then deduct that percentage r M "`'' from the charity's program expenses percentage. A charity's average annual deficit is limited to the same I - low Current are Our fiscal years over which we evaluate the organization more generally (see our discussion of performance Ratings? categories 5 and 6 to learn how we determine the number of years to consider in evaluating an organization). - ` f What Other Information For example, charity Z, which spent 71.4% on its programs, ran a deficit of $425,000 in 2003, a $350,000 1 110 We Present on the deficit in 2004, a surplus of $275,000 in 2005, and a deficit of $200,000 in 2006. Over a four -year period, it ..., r ___L! r;,; ,. 1 , cnanh(.rs We f - e valuate" ran a combined deficit of $700,000, which averages to $175,000, or 5% of $3.5 million in total functional expenses for its most recent year We deduct that 5% from Charity Z's program expenses score, adjusting it 1 km 1)o We Decade To to 66.4 %, and now use the revised program expenses to score Charity Z. 1■r',) A Donor Advisory') 1-1,,w D0 we Decide re Administrative Expenses Remove A Donor Percent of total functional expenses spent on management/general (lower is better) Vdvc;o,y7 Converted Score: 10 7.5 5 2.5 0 , d,,,, o1 Terms General: 0% - 15% 15% - 20% 20% - 25% 25% - 30% > 30% ittp:// www .charitynavigator.org /index.cfm ?bay= content.view &cpid =48 12/22/201 1 'parity Navigator - Financial Ratings Tables Page 2 of 7 Page Tools Food Banks, Food 0% - 3% 3% - 5% 5% - 10% 10% - 15% > 15% 'lint this page Pantries & Food Distribution r n,rni this pixie Fundraising Organizations 0% - 7 5% 7 5% - 12 5% 12 5% - 20 20% - 25% > 25% SHARE le Community Foundations 0% - 10% 10% - 15% 15% - 20% 20% - 25% > 25% Museums 0% - 17 5% 17 5% - 25% 25% - 30% 30 - 45% > 45% Rationale behind score adjustments: Food Banks, Food Pantries, and Food Distribution: As primarily non -cash operations, these charities demonstrate very little need for spending on overhead. Their median administrative expenses fall below the median for all of the charities we rate. Fundraising Organizations: These charities serve as fundraising vehicles for other community -based charities, and appropriately demonstrate smaller overhead spending. The median administrative expenses percentage among fundraising organizations is lower than that of all the charities we rate. Community Foundations: Much like fundraising organizations, these charities serve as fundraising vehicles, and must as a result limit overhead spending. The median administrative expenses ratio for community foundations is less than the median for all of the charities we rate. Museums: With expensive collections and property to maintain and expand, these charities encounter significantly above - average administration costs. Their median administrative expenses percentage is higher than the median among all of the charities we rate. Fundraising Expenses Percent of total functional expenses spent on fundraising (lower is better) Converted Score: 10 7.5 5 2.5 0 General: 0% - 10% 10% - 15% 15% - 20% 20% - 25% > 25% Public Broadcasting 0% - 20% 20% - 25% 25% - 30% 30% - 35% > 35% and Media Rationale behind score adjustments: Public Broadcasting and Media: These charities use expensive air time to raise money, requiring a higher investment in their fundraising efforts and thus raising fundraising costs. Among these charities, the median fundraising expenses percentage is higher than the median of all of the charities we rate. Fundraising Efficiency Amount a charity spends to raise $1 (lower is generally better) Converted Score: 10 7.5 5 2.5 0 General: $0 00 - $0.10 $0.10 - $0.20 $0.20 - $0.35 $0.35 - $1.00 > $1.00 Food Banks, Food $0.00 - $0.03 $0.03 - $0.10 $0.10 - $0.15 $0.15 - $0.20 > $0.20 Pantries & Food Distribution Community Foundations $0.00 - $0.03 $0.03 - $0.10 $0.10 - $0.15 $0.15 - $0.20 > $0.20 Public Broadcasting $0.00 - $0.20 $0.20 - $0.30 $0.30 - $0.45 $0.45 - $1.00 > $1.00 and Media Rationale behind score adjustments: ittp:// www. charitynaviizator.org /index.cfm ?bay= content.view &cpid =48 12/22/2011 'parity Navigator - Financial Ratings Tables Page 3 of 7 Community Foundations; Food Banks, Food Pantries, and Food Distribution: By managing long -term donor - advised funds, community foundations are able to raise large sums of money while spending relatively small amounts on fundraising. Because donated food is their primary revenue source, food banks also are able to devote far less of their resources to fundraising. As compared with a median fundraising efficiency among all of the charities we rate, the median fundraising efficiency for community foundations and for food banks is much lower. Public Broadcasting and Media: As mentioned above, by relying on the use of expensive air time to raise money, these charities require a higher investment in their fundraising efforts, thus lowering their fundraising efficiency. The median fundraising efficiency for these charities far exceeds the median for all of the charities we rate. Primary Revenue Growth Measures growth of grants and contributions, revenue generated from programs and services, and membership fees and dues over the past three to five fiscal years. Converted Score: 10 Intermediate Score 0 General: > 7% Raw Percentage +3% < -3% Community and Housing Development > 6% Raw Percentage +4% < -4% Public Broadcasting and Media > 6% Raw Percentage +4% < -4% Environmental Protection and Conservation > 5% Raw Percentage +5% < -5% Humanitarian Relief Supplies > 5% Raw Percentage +5% < -5% Medical Research > 5% Raw Percentage +5% < -5% Multipurpose Human Service Organizations > 5% Raw Percentage +5% < -5% Social Services > 5% Raw Percentage +5% < -5% Treatment and Prevention Services > 5% Raw Percentage +5% < -5% Wildlife Conservation > 5% Raw Percentage +5% < -5% Development and Relief Services > 4% Raw Percentage +6% < -6% Research and Public Policy Institutions > 4% Raw Percentage +6% < -6% Advocacy and Civil Rights > 3% Raw Percentage +7% < -7% Children's and Family Services > 3% Raw Percentage +7% < -7% International Peace, Security, and Affairs > 3% Raw Percentage +7% < -7% Performing Arts > 3% Raw Percentage +7% < -7% Religious Media and Broadcasting > 3% Raw Percentage +7% < -7% tttp:// www .charitynavigator.org /index.cfm ?bay= content.view &cpid =48 12/22/2011 'harity Navigator - Financial Ratings Tables Page 4 of 7 Youth Development, Shelter, and Crisis Services > 3% Raw Percentage +7% < -7% Diseases, Disorders, and Disciplines > 2% Raw Percentage +8% < -8% Fundraising Organizations > 2% Raw Percentage +8% < _8% Religious Activities > 1% Raw Percentage +9% < -9% Botanical Gardens, Parks, and Nature Centers > 0% Raw Percentage +10% < -10% Community Foundations > 0% Raw Percentage +10% < -10% Libraries, Historical Societies and Landmark Preservation > 0% Raw Percentage +10% < -10% Museums > 0% Raw Percentage +10% < -10% Other Education Programs and Services > 0% Raw Percentage +10% < -10% Single Country Support Organizations > 0% Raw Percentage +10% < -10% Rationale behind score adjustments: Normalizing primary revenue growth scores: Weak economic conditions slowed charitable giving considerably in recent years. Charities in the causes listed above have been particularly hard hit during the recession in terms of their ability to generate revenue. We have adjusted the primary revenue growth scores for each of these causes starting with the fiscal year ending 2009, when we first began to see the negative impact of the recession. Each cause was adjusted individually based on the actual reported data. Program Expense Growth Measures growth of program expenses over the past three to five fiscal years. Converted Score: 10 Intermediate Score 0 General: > 10% Raw Percentage <0% Children's and Family Services > 9 % Raw Percentage +1% < -1% Humanitarian Relief Supplies > 9 % Raw Percentage +1% < -1% Youth Development, Shelter, and Crisis Services > 9% Raw Percentage +1% < -1% Advocacy and Civil Rights > 8% Raw Percentage +2% < -2% Medical Research > 8% Raw Percentage +2% < -2% Multipurpose Human Service Organizations > 8% Raw Percentage +2% < -2% Museums > 8% Raw Percentage +2% < -2% tttn:// www. charitynavitator .ors:1 /index.cfm ?bay = content.view &cpid =48 12/22/2011 'parity Navigator - Financial Ratings Tables Page 5 of 7 Other Education Programs and Services > 8% Raw Percentage +2% < -2% Community Foundations > 7% Raw Percentage +3% < -3% Single Country Support Organizations ' 7% Raw Percentage +3% < -3% Diseases, Disorders, and Disciplines > 6% Raw Percentage +4% < -4% Fundraising Organizations > 6% Raw Percentage +4% < -4% Libraries, Historical Societies and Landmark Preservation > 6% Raw Percentage +4% < -4% Religious Activities >5% Raw Percentage +5% < -5% Religious Media and Broadcasting >5% Raw Percentage +5% < -5% Rationale behind score adjustments: Normalizing program expense growth scores: In response to the recession, many charities have trimmed expenses either because they were forced to as actual revenues declined or in anticipation of such a decline. Among all the types of charities we evaluate, these causes have reported the biggest changes in their spending on programs since the recession took hold. Adjustments for the program expense growth scores for each of these categories began with the fiscal year ending 2009. Each cause was adjusted individually based on the actual reported data. Each charity's rating page shows its actual program expense growth rate, not the normalized figure which we use in evaluating the organization. Working Capital Ratio Determines how long (in years) a charity could sustain its level of spending using only its net available assets, as reported on its most recently filed Form 990. Converted Score: 10 7.5 5 2.5 0 General: > 1.0 0.5 - 1.0 0.25 - 0.5 0.0 - 0.25 < 0.0 Food Banks, Food Pantries and > 0.25 0.0833 - 0.25 0.042 - 0.0833 0 - 0.042 < 0 0 Food Distribution Development & Relief Services > 1.0 0.5 - 1.0 0.0833- 0.5 0 - 0.0833 < 0.0 Humanitarian Relief Supplies > 0.10 0.06 - 0.10 0.02 - 0.06 0.0 - 0.02 < 0.0 Religious Activities > 1.0 0.5 - 1.0 0.0833- 0.5 0 - 0.0833 < 0.0 Religious Media & Broadcasting > 1.0 0.5 - 1.0 0.0833- 0.5 0 - 0.0833 < 0.0 Botanical Gardens, >3.0 1.0 -3.0 0.5 -1.0 0 -0.5 <0.0 Parks, & Nature Centers Private Liberal Arts > 3.0 1.0 - 3.0 0.5 - 1.0 0 - 0.5 < 0.0 Colleges Private Elementary and >3.0 10 -3.0 0.5 -1.0 0 -0.5 <00 Secondary Schools Museums >3.0 1.0 -3.0 0.5 -1.0 0 -0.5 <00 ittp:// www .charitynavigator.org /index.cfm ?bay = content.view &cpid =48 12/22/2011 _.nartty Navigator - Financial Ratings Tables Page 6 of 7 Libraries, Historical Societies >4.0 1.0 -4.0 0.5 -1.0 0 -0.5 <0.0 & Landmark Preservation Community >5.0 2.0 -5.0 1.0 -2.0 0 -1.0 <0.0 Foundations Rationale behind score adjustments: Food Banks, Food Pantries, and Food Distribution: Because the bulk of their expenses take the form of donated food and goods, these charities need only small amounts of working capital. Their median working capital ratio is far lower than the overall median for all of the charities that we rate. Development & Relief Services; Humanitarian Relief Supplies: As with food banks, much of the expenses for these charities are in the form of donated food, goods, and supplies, and as a result they need only small amounts of working capital. The median working capital ratio for Development & Relief Services and Humanitarian Relief Supplies charities is lower than the median reported for all of the charities rated by Charity Navigator. Religious Activities; Religious Media and Broadcasting: Religious Activities organizations and Religious Media and Broadcasting organizations maintain relatively small amounts of working capital. The median working capital ratio for Religious Activities charities and Religious Media and Broadcasting charities is lower than the median working capital ratio found for all of the charities rated by Charity Navigator. Botanical Gardens, Parks, and Nature Centers; Private Liberal Arts Colleges; Private Elementary and Secondary Schools; Museums: As part of their need to finance acquisitions and improvements to their collections and property, charities in these Causes maintain larger reserves of working capital. The median working capital ratio among Botanical Gardens. Parks, and Nature Centers, Private Liberal Arts Colleges, and Private Elementary and Secondary Schools. and Museums is far more than the median for all of the charities we rate. Libraries, Historical Societies & Landmark Preservation: These organizations demonstrate unusually large reserves of working capital. The median working capital ratio for Libraries, Historical Societies & Landmark Preservation is much greater than the median working capital for all charities we rate. Community Foundations: These charities exist to build and manage donor - advised funds and to distribute those funds over time. As a result, they maintain substantial investments in securities. The median working capital ratio among these charities is much, much greater than the median reported for among the rest of the charities rated by Charity Navigator Working Capital > $250 Million: Charity Navigator understands that after a certain point raising additional funds for the purpose of increasing working capital becomes counterproductive. As a result, we have adjusted the working capital score so that any organization with $250 million or more in working capital receives 10 points. Financial Health Scores Financial Health Rating: + , r + 0 Stars Financial Health Score: ? 60 50 - 60 40 - 50 25 - 40 < 25 N/A About Us Methodology Tips & Resources Link To Us f l ; sioii What Kind of Chanties no VVe 101) 10 Rest Practices of Savvy Donors Search Widget VVhcr Wr. are I-Inadecl ['valuate'? I Questions I o Ask Chanties Befoie Link to Us 14oau1 :end Stitt I low f10 VVe Classify Chanties" Donating Charity Search API ■iv■,■ny Panel I low Ito We Ftato (Thai (ii. Iihs For OIdes Donors Syndicated Content ttp:// www .charitynavigator.org /index.cfm ?bay= content.view &cpid =48 12/22/201 1 EXHIBIT L INDEPENDENCE CAY, INC.'S REIMBURSEMENT REQUEST FOR THE HSAB MONROE COUNTY BOARD OF COUNTY COMMISSIONERS # 00034478 PAGE NO. 1 + + ' P U R C H A S E O R D E R ' ' + + COUNTY SALES TAX EXEMPT NUMBER: 85- 80138252940 -7 VENDOR: SHIP T0: 93456 MC OFFICE OF MANAGEMENT & BUDGET INDEPENDENCE CAY INC. 1100 SIMONTIN ST 2ND FL ROOM 2 -213 1669 OVERSEAS HIGHWAY KEY WEST, FL 33040 MARATHON FL 33050 ATTN: PENNY KIPP ATTN: GRANTS /LISA TENNYSON DATE,.. - ..10./2.6/10._ _BUYFR • aT Z.f _. C_T_F' DYIvt .. .-_ - -- _ _ _ . ..._ )ARD OF COUNTY COMMISSIONERS MONROE COUNTY, KEY WEST, FLORIDA 5 6 3 K, .t•. I ulzci'ASE INVOICE NUMBEli AMOUN ACCOUN f , - -- ORf�t_R NUMBER - - -- - -_ -- --- t? 4 T 530340 00034418 M1 Y .1 1 H'SC Z ,, 69;x:".. 16 ELEC.. E.( .> 4 :`.<i , :CI'NNL)EF :NDE1'•iCE :F`i,l l:NC ORIGINAL 'CHECKjHICKPR!.,: ,ARK AK(iOI D,;CtFVCsi07Q,TH LIGHT) ;AND , - ,0.01, NIP FRSr ODD ,. °.. r °I1MAGE THROUGH t0 CO = „;ll;'� T BANK OF THE Y BOARD OF COUNTY COMIUIISSIONERS KEY WESTFLORIIDAVS 56, 1 . MONROE COUNTY KEY WEST, FLORIDA 639291670 - � -\ DATE 06/0 i i AMOUNT * u •. • 192 , 1 6 K. PAY THE SUM (i4= * 1 ,, Ir e * DOLLARS AND '13.'It CENTS p.-A, ::R feswt ( ) 14 ND rC Y� ry f , C ,t , ), ?Lx 3 ,44 r lV. ND V'I D1, N 1�5.A � A+�64 `^� I 1D _ .._. _ -..._ .. _.... _.. ._ .. .... ....... .. .... .. THE 166 Ct'�t_RSE, � N M `� �, r r _ � ER DER MARATHON FL .:�.:�C+ �� I{ I1 � � U U . �, ,,• TWO SIGNATURES RI QUIRI -1) c 0. a sir r' `CO�.O r eVgli ARI!IIIsIG -- OMB 'OR BFtEAYME�UNTI1Prr RIN '�� -QCW 8i��.KEY (Cp 8—CO on: L4 FAY7E -AND THEN REAPPEAR 'ON•AN AU7M�NY'i O +L- Ff'♦' : C,° f��l y WI 11 L 3C, 14 30 Iw P 1 +. . 01, $, a J 2011 d C1 depend a 1'1 C E' Cay "Helping; others help `themselves" www andependencecav:orq p. 305-743-3121 1669 Overseas Highway, P.O. Box 500286, Marathon, . FL 33050 • Monroe County Board' of Commissioners Finance Department 500 Whitehead Street Key West, Florida 33040 5/20/20011 The following is a summary of the expenses Independence Cay Inc. for the time period of October 1, 2011 to May 20, 2011 Check # Payee Reason Amount PLEASE ACCEPT " DITTO MARKS AS THE SAME INFORMATION ABOVE IF NOT PLEASE CAL ME AS SOON AS POSSIBLE 849 - 2786, . KIRK MACONAUGHEY, EXECUTIVE DIRECTOR, INDEPENDENCE CAY INC. 1170 i, /Ross Elwell, landlord il,'i Rent 1,900.00 (:) 1201 ( r -?' ' 1,9oo.00,r'' 1216 .,. ' „ � 1,900.00 % 1234. ; " `� 1,900.00: 1242 1 (tt�„ 1+ {�` 1,900.00 f'` . , P2 Florida Keys Electric Assoc. Inc. bill ELECTRICITY ' Ot- - r■ .4. A. 1182 „ " 10.- 432.00 (-- '0.1-1 , 1247 ,,, , , . . t) ri 437.00 •-• 34 2 i (i; 1211 ,, „ . -).'• 1 486.00 1-- 33, , ,, ) 14 1 1230 i) 471.00 v 36)2 800.00 fittAIF 44.q° ,, a i ,)l. t • 52780 . `) t A P''' • i 13 , " Ocif 1 1414:11:4.4-0‘ g 0 7- 574.00 v 4+ 0\61/4 -.........., 0 .. i r.t. f ) 00 p ,,, 1 , ,2 j0.00 ( ,IJ 1. 61/ : . fted ..Q- II 7 1 3 ci 5 2 n - ' ' 1 estation 1487.00 c\i0A0,4A— / , , , ere both first and /Mt/kr vk 3 i % 0 ri 0 6 ' ;.. • 1" ' ' \NE WILL t card see quarterly savings statement prepared by GFS and mailed Food 81.78 J97/ -- )1C „ 738.43 k. A P)- - ' p.o.,• n 3 " 66.25 148.75 C A, Total .05 0 00.00 B. Total prior payments $0.00 C. Total Requested and paid $0.00 D. Total contract amount $15,000.00 E. Copy of five year lease has been delivered to Lisa Tennyson I certify that the canceled checks and other related documents have been submitted to vendors as noted and the expenses are accurate and in agreement with the record of this organization. Furthermore, these expenses are in compliance with the organization's contract with Monroe County Board of County Commissioners and will not be submitted for reimbursement to ;any other funding source. Exe utiv Direr r Sworn to and subscribed to me this day of c May , 2011 see below who is personally known to me. Executive Director itai)2/ ' / //` /�,/ {/ � ti�R V � G UADALUPE MARZOA 'C � . (�°� r ,,, NolarPublc Slate of Florida • : • : • My Com mission Expires Nov 29, 2011 I11 �: - Commission 11 DD 731243 t % ��° Bonded Through National Notary Assn. Thanking you in advance, I will come to your office to pick up the $15,0 . desperately. Please call 849 -2786 Kirk Maconaughey Thanks again. 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BOX 506296 WJIATlION, R. 33060 MARATHON, a 97650 °1°26E70 305-743-3121 _214C1111 1 PAY TOTHE onom OF RrAs Ffekl $ "1,900.00 o ne Thousand Nina F and ONlflfl .......«..«....« ......................... ... «........... «.............,. OOLL/111s (� Ross Elwell IMO • M M910 Fe b2011 �� min.ow2Eu srvuTUNIC 1'00 II 20 i1' 1 Q 4/28/2011 https:// www. nettellencom /tibbank/hbDisplayCheck.cfm t'age 1 of 1 z TIB Bank Electronic Banking Customer Support: 305.246.9741 or toll free 1 .866.613.4028 View Check Image 7 INDEPENDENCi CAY, INC 1, NAM a »1s an 1216 P.O. BOX 50029E MARATHON. R =GO MARATHON, R 37050 0340:14370 303. 743 -7121 x;5/2011 1 IVY TO THE coctsR Olt Ross ErweN 1 $ "1,Eh00.00 One Thousand Nine Hundred and 00/100 .•MM... ^��. ---- -- -- -- -- n Ross Dwelt a o / ' • ova MOO MEMO C442 MARCH 2011 umoauosrrunnE " I 1•00 1216' 16 C) - 1 / t O 4/28/2011 https:// www. netteller .com/tibbank/hbDisplayCheck.cfm v it; vv itttn iilia6,.. L, c TIB Bank Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613.4028 View Check Image Return 7 INDEPE• IDENCE CAY, INC Ile eANK Of TIE IONS — 1234 P. ). BOX 500286 MARATHON. R 33C60 MAP ;THON. FL 33060 8342e#1170 '305. 7433121 .3(24/,f111 PAY To 11 OROFR OE RntQ Frump 1 $ '•1.900.00" f)ne Thnutan1 Ninn Hunr'rnff nnri nn11f 10•••«•«•••«•••..• ».•.»..•....«•..•••••"...•••••• •a..•...........•........... mums a Ross Elwell 2 0014 • WIRED OVEN1 06 n12011 ---- ,� M'OC 1 234 https:// www. netteller .com/tibbank/hbDisplayCheck.cfm 4/28/2011 -o Contact Exit NAFHL k 01 HOME f tl PAYMI-N I Opplinr, Accounts Transactions Transfers Stop Payments Statements Current Transactions Download Search NAFH National Bank 9350 South Dixie Highway, Suite 1120, Miami, FL 33156 Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613.4028 View Check Image CO Rotate I Return IN DEPENDENCE CAY, INC TM wMr Of TIlt rays 1242- - rp c. OC t,DelZea 14M1ATrIIIH a 8.1031) M 4RATr* 4, Ft. 33055 6 . 190 3.474 305.7 41Ar+011 ° PAY 11:) Ross Dwell • ! $ "1,10c 00' Ore Thousand Nine Hundred and 00/100 ui1tAa+a Rosa Elwell 2 .. i OVIIR MOO Ab quo Auroonia± N. nt et so u..... - ..:. ... -,. eonw. a:r.¢s,.: ._.euu :xvawea�ac .• . v._.. w..,na.:c:. f. . tr 1.,0' � .V ENDER sp. https: / /www. netteller.com/nafhnb/hbDi splayCheck. cfm ?CheckSide= O &TIFNumber= 0 &NI... 5/1 0/201 1 <.2 47 Contact Exit — _ ...r- NAFHL k ../ , i HOME nu I PAYMI NI (lotion Accounts Transactions Transfers Stop Payments Statements Current Transactions Download Search NAFH National Bank 9350 South Dixie Highway, Suite 1120, Miami, FL 33156 Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613.4028 View Check Image Flip r Rotate j Return . . 1 • - • c i,... _ ce (1. g . .. . _ . ..1 O r 4 4.......4.4.k.....k . Cr ;4 1 : 4 3 FDIC: Olt. •••• LENDER htt p s://w ww.netteller.cominafhnbalbdisplaycheck.cfm?CheckSide=1&TIFNumber=0&ob... 5/1 0/201 1 U3U5`JI2MJ14 ' Payment is not avoided by failure to receive a bill. ^ EMPLOYEE 101NTIFICATION- Our authorized representatives carry 4 . 0.cr e i, F L.OR I DA KEYS ELECTRIC Cooperative identification en belore admitting any employee photograph. le se u no t sc5`ate to ask > COOPERATIVE ASSOCIATION, INC. . If service is Interrupted. check your fuses or circuit breakers. See If at III 1 neighbors have service. Please report promptly it you believe trouble is on FKEC lines. ' ' ^ W hen reporting trouble or anything unusual, please give your NAME, - ,.-• NUMBER, and METE R NUMBER as listed on this bill. ^ It is your responsibility to insure we have access 10 all meters ^ Next reading date is subject to change. , Next reading date is. 12/0912010 KWH USAGE HISTORY 1192 1 AV 0.335 4 1192 66S2 _ INDEPENDENCE CAY INC C-4 P•4 — PO BOX 500286 Current Month's 4993::-- — — — — _ — MARATHON FL 33050'0 :86 Average KWH — — Per Day 332') -- — — — — -. _ 111, 1111111111IIn111I1I11I111111111111111I111111111Ni111111111 169 1664 - 0 1 1 1 1 1 1 1 1 '1 1 1 1 1 0 S A J J Al A bt F J D N ACCOUNT NUMBER METER NUMBER BILL MAILED LOCATION PHONE OTHER PHONE 16369587 11/ 12f2010 (305) 743 -3121 - ACCOUNTL 1699 OVERSEAS HWY1PARRISH 81L18 ACTIVITY SINCE LAST BILL $ AMOUNT CURRENT BILL INFORMATION $ AMOUNT PENALTY 12.24 CUSTOMER CHARGE 21.00 PREVIOUS BALANCE 1,616.00 ENERGY CHARGE 113.09 PAYMENT 1,628.24 CR POWER COST 323.10 EQUITY. CHARGE 58.56 SALES TAX 44.96 GROSS RECPT TAX 13.22 OPER ROUNDUP 0.07 BILLING PERIODDATES RATE TOTAL DUE NOW — 574'00 , GENERAL SERVICE DELINQUENT DATE 12/02/2010 10;11/2010 TO 11i09i2010 i' CODE AFTER DELINOj1ENT DATE PAY — 582,61 , TO - REGULAR POWER COST PER KWH .0657100 KWH METER READING MULTIPLIER USAGE 1 Y EAR A PAYMENT OPTIONS: Online at www.fkec.com / By telephone using your • FROM TO Visa, Mastercard, American Express or Electronic Check i In person at one 83982 88899 1 4917 5052 - of our locations /By U.S. Mail `311... ARE DUE_ UPON RECEIPT _- :� DELINQUENT DATE ACCOUNT NO. AMOUNT DUE . . . . 12/02/2010 574.00 mEmisER'S SIGNATURE (REQUIRED TO CHANCE ADDRESS) 111 1111111111111111111111111111111 1111111111111111111111111111131 III J 2100006692 FLORIDA KEYS ELECTRIC COOPERATIVE INDEPENDENCE CAY INC ASSOCIATION, INC. 01 ry�G'.t Po BOX 500286 PO BOX 377 r- �f, MARATHON FL 33050 -0000 TAVERNIER FL 33070-0377 1 1102403059000 14000057400000058261111120109 Item Detail rage 1 or 1 NAFFIN A . 1 - 1 Nf\1.,RANK Item Detail Check 1 of 1 Status: Paid ✓ tranDate account amount serial tranCode aba sequence 12/07/2010 6 $574.00 5 111121=111 ISEEZIEN INDEPENDENCE CAY, INC Tie BANK OF THE KEYS 1145 F.O. BOX 500280 MARATHON, FL 330.50 MARATHON, FL 33050 63.928/670 305-743-3121 11/19/2010 e m OR OF FKEC 1 $ "574.00 Five Hundred Seventy -Four and 00/100 DOLLARS a FK PO Box 377 % • 0 w s60o Tavernier, Fl. 33070 -0377 MEMO 3 Acct#30590014 - 3 AUTIKNSZED SCiNAivHE U 1 14 5 J.� �ti „J Ju l�lr J� httn.//192.168 .150.95 /icheck/CheckDetail.asp ?index =0 &insert= true &offsetResult = 5/24/201 1 usU .)Qta ' Payment is not avoided by failure to receive a bill. • 1 MP LOYE E IDE NTIF ICATION - Our authorized representatives carry OECr/ FLORIDA KEYS ELECTRIC oidentification Cooperative n bei cat admitting h a p hot o graph. employee a your not h estate to ask • 1ZIx S`I COOPERATIVE ASSOCIATION, INC. .' If service is interrupted. check your fuses or circuit breakers. See if '0) neighbors have service. Please report promptly if you believe trouble is on I 4 FKEC lines. r�y�' ° When reporting trouble or anything unusual, please give your NAME , ACCOUNT NUMBE R, and ME TE R NUMBER as listed on this bill. ' It is your responsibility to insure we have access to all meters • Next reading date is subject to change. ' ' Next reading date is: 01 /10/2011 KWH USAGE HISTORY 1200 1 AV 0.335 4 1200 657 ' — INDEPENDENCE CAY INC C -4 P-4 — PO BOX 500286 I/ Current Month's 49)3 — — — — — MARATHON FL 33050 0286 Average KWH — — — Per Day 332'./ — — — - _ t11111111tIttllltlt11111111 111111' tt111111111111111111111111111t1 144 1664 4 - r i r r ' r r r r - r • N 0 5 A J J M A N I F J D - ACCOUNT NUMBER METER NUMBER BILL MAILED _ LOCATION PHONE OTHER PHONE 16369587 12/132010 (305) 743 -3121 ACCOUNT LOCATION 1699 OVER SEAS HWY_IPARRISH 81L18 ACTIVITY SINCE LAST BILL $ AMOUNT CURRENT BILL INFORMATION $ AMOUNT PENALTY 8.61 CUSTOMER CHARGE 21.00 PREVIOUS BALANCE 574.00 ENERGY CHARGE 99.68 PAYMENT 574.00 CR POWER COST 286.48 EQUITY CHARGE 51,62 SALES TAX 40.00 GROSS RECPT TAX 11.76 OPER ROUNDUP 0.85 • YTD ROUNDUP AMOUNT 4.85 BILLING PERIOD DATES RATE TOTAL DUE NOW 520.00 < GENERAL SERVICE DELINQUENT DATE 01/03/2011 11.0,);2010 TO 12;0c.),t 2010 TO CODE AFTER DELINQUENT DATE PAY 527 ? — REGULAR POWER COST PER KWH .0661000 KWH ,METER READING USAGE HAPPY HOLIDAYS!!!!I FROM ALL OF US AT FKEC!! FROM TO MULTIPLIER USAGE 1 YEAR AGO 88899 93233 1 4334 ' 4340 .;:: • _........- ..____._ ____..__..__ —{ DELINQUENTDATE ACCOUNT NO. I AMOUNT DUE 1 01/03/2011 I 520.00 ntEMG ER'S SIGNATURE IREQUIRE01'OCHANCE ADDRESS) 111 III 1II1IIIIIIII1II III IIIIIIIIIIIIIIIIIIIIIUIIIIIIIIII1II1111111 2100006692 FLORIDA KEYS ELECTRIC COOPERATIVE INDEPENDENCE CAY INC ASSOCIATION, INC. 01 rt ; PO BOX 500286 PO BOX 377 r. is - !' MARATHON FL 33050-0000 TAVERNIER FL 33070-0377 r '' 1111111, 1It IIt11IIIIIIlmillI11l111111JL11111111111111 110240305900014000052000000052780 121120104 Item Detail rage 1 or i NAFH N AT'1CONAI. RANK Item Detail Check 1 of 1 Status: Paid ✓ tranDate account amount I serial tranCode aba sequence 01/12/2011 6 $527.80 i 000051 INDEPENDENCE CAY, INC 119 BANK OPINE KEYS 1175 P.O. BOX 500288 MARATHON, FL 33050 MARATHON, FL 33050 133-0210370 305.743.3121 1 1 1 1 I ` I I PPAY TO R OFE 1 ' EC____ 1$ 5 a7. 73 0 i .V. ; ‘/.Q H —O ! 1,0 -2 „� ) -2M 1J l I L— / ----------- DOLLARS in 2: • - / /-: - QUIRE • OVER $500 4 J MEMO __ x v y —.....-774.7 AUTMO1117E0 SVNATURC ______J `Ti H 0 0 L L? su. . , in a u _. ...__ .!__, kUI 241 ti� A: JO httn: // 192. 168 .150.95!icheck /CheckDetail.asp ?index =0 &insert= true &offsetResult = 5/24/201 1 • usus9{.XJt•1 ' Payment Is not avoided by failure to receive a bill. „ EMPLOYEE IDENTIFICATION - Our authorized representatives carry • y 4t •C740 , FLORIDA KEYS ELECTRIC operative identification dx admitting a any ¢ photograph. rtployce your not hesitate to ask ��: • COOPERATIVE ASSOCIATION, INC• = II service is Interrupted, check your fuses or circuit breakers. See it •o neighbors have service. Please report promptly if you believe trouble is on FKEC Tines. g 4, 3 S " W hen reporting trouble or anything unusual, please give your NAME , ACCOUNT NUMBER. and ME TE R NUMBER as listed on this bill. " It Is your responsibility w insure we have access to all meters i h:l' I r • \ • , , ,s '. I It - r.', ° Next reading date is suh)ect to change. ., Net reading date is. 02/092011 KWH USAGE HISTORY 6657 — 120'7 1 AV 0.335 4 1207 _ - - INDEPENDENCE CAY INC • f C-4 P- — PO BOX 500286 Current Month's 4993 — — _ _ MARATHON FL 33050-0286 Average KWH — — — Per Day 3329- - — — — - IIIIIIIIIIIIIIII1111IIUII1IItIIsIIIIIIIIIIIIIIIIIIIIIIIIIillllrl 115 t666 -- — — — — - • 0 1 r r r r r' r r r r r D N O s A J J M 4 M F J ACCOUNT NUMBER METER NUMBER BILL MAILED - - LOCATION PHONE OTHER PHONE 16369587 01/12,20111 _ (305) 743 -3121 ACCOUNTLOCAIION 1699 OVERSEAS HWY /PARRISH 81L18 , ACTIVITY S INCE LAST B ILL $ AMOUNT CURRENT BILL INFORMATION $ AMOUNT PENALTY 7.80 CUSTOMER CHARGE 21.00 PREVIOUS BALANCE 520.00 ENERGY CHARGE 85.17 PAYMENT 527.80 CR POWER COST 237.14 EQUITY CHARGE 44.10 SALES TAX 33.77 GROSS RECPT TAX 9.93 OPER ROUNDUP 0.89 YTD ROUNDUP AMOUNT 4.85 BILLING PERIOD DATES RATE TOTAL DUE NOW 432,00 12%09x2010 TO 01;10;2011 GENERAL SERVICE DELINQUENT DATE, 02/01/2011 TO CODE AFTER DELINQUENT DATE PAY 438,48 REGULAR POWER COST PER KWH .0640400 - KWH METER READING USAGE PAYMENT OPTIONS: Online at www.fkec.com / By telephone using your FROM TO MULTIPLIER USAGE 1 YEAR AGO Visa, Mastercard, American Express or Electronic Check /In person at one 03233 06936 1 ' 3703 3876 of our locations /By U.S. Mail fill _'> ARE H ii (J'''t)t'4 pH. {. IC. ., DELINQUENT DATE ACCOUNT NO, AMOUNT DUE I 02/01/2011 432.00 , NIL MBE R'S SIGNATURE (REQUIRED TO CHANGE AOURESS) 111111IIIIIIIIIIIIIIIIIIIIIIIIII IIIIIUIIIIUIIIIIIIIIIIIIIIIII111 2100006692 FLORIDA KEYS ELECTRIC COOPEFIATIVE INDEPENDENCE CAY INC ASSOCIATION, INC. 01 r ► ;Z:$. PO BOX 500286 PO BOX 377 F' ..! MARATHON FL 33050-0000 TAVERNIER FL 33070 - 0377 IIIIIIIlIi1tI1 I III I III 11024030590001400004320000004 3848011220115 V 1%. Y V '_ 11VV1% 11111.4eV - •'C7` "- TIB Bank • Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613.4028 View Check Image Return INDEPENDENCE CAY, INC TIB BANK OF THE KEYS 1182 P.O. BOX 500286 MARATHON. FZ 33050 MARATHON, FL 33050 61928!670 305 - 7433121 1/2111011 a PAY FKEC 1 $ •'432.00 a Four Hundred Thirty -Two and 001100•-"******• —* * * *m.'.••••~•'••••• ~'N*** —* *.—* M. DOu.Agg FKEC 4 570 OVER 1500 PO Box 377 9 Tavemier, FL 33070 -0377 — 3 MEMO Acct#30590014 1 uT iD5G TU 0001182 o e 9 u j '1 J _l �• • � J• � 4 v https:// www. netteller .com/tibbank/hbDisplayCheck.cfin 4/28/2011 usuv+wuta Payment is not avoided by failure to recwve a bill. ' E MP LOYE E IDE NTIF (CATION - Our authorized representatives carry �tt,FCTq;�, FLORIDA KEYS ELECTRIC lor identification identification admitting p ny employee photograph. l to se d o not hesitate to ask • a � ` COOPERATIVE ASSOCI INC. If service is interrupted. check your fuses or circuit breakers. See d '; neighbors have service. Please report promptly if you believe troubles on ' FKEC lines. 4.0 14 02 ° When reporting trouble or anything unusual, please give your NAME ACCOUNT NUMB E R, and ME TE R NUMBER as listed on this bill. It i5 your responsibility to insure we have access to all meters Next reading date is subject to change. Next reading date is: 03/10/2011 KWH USAGE HISTORY 6657 1214 1 AV 0.335 4 1214 INDEPENDENCE CAY INC C-4 P -4 PO BOX 500286 Current Month's 499 MARATHON FL 33050 Ct286 Average KWH ppri Per 127 132 i 1111 - 11111111111111111111111111"1911111111111111/11111111191111111 I I j "" — — — — - r r J D N O 5 A J 1 M A M F ACCOUNT NUMBER METER NUMBER BILL MAILED LOCATION PHONE OTHER PHONE _ 16369587 02/11/2011 (305) 743 -3121 ACCOUNT LOCATION 1699 OVERSEAS HWY /PARRISH B1L18 ACTIVITY SINCE LAST BILL $ AMOUNT CURRENT BILL INFORMATION $ AMOUNT PREVIOUS BALANCE • 432.00 CUSTOMER CHARGE 21.00 PAYMENT 432.00 CR ENERGY CHARGE 88.21 POWER COST 281.11 EQUITY CHARGE 45.67 SALES TAX 38.01 GROSS RECPT TAX 11.17 OPER ROUNDUP 0.83 BILLING PERIOD DATES RATE TOTAL DUE NOW _ 486,00 GENERAL SERVICE DELINQUENT DATE 03/03/2011 O1i10;2011 TO 02;09x2011 4 CODE AFTER DELINOIJENT DATE PAY 493,29 TO R E G U L A R POWER COST PER KWH .0733000 KWH METER READING USAGE PAYMENT OPTIONS: Online at www,fkec.com / By telephone using your FROM TO MIJLTIPLIER USAGE 1 YEAR AGO Visa, Mastercard, American Express or Electronic Check / In person at one 96930 771 1 3835 3940 of our locations /By U.S. Mail • r 3I1.LS AR E- l�lit.') ('Ii \F.F'i_IIP1 j DELINQUENT DATE ACCOUNT NO. AMOUNT DUE • j 03/03/2011 486.00 • MEMBER'S SIGNATURE (REQUIRED TOCHANGE ADDRESS) III IIIIIIIIIII I1III' IIIIIIIIIIIIIIIIIIIIIIIIIII11Illlllll111111l III 2100006692 FLORIDA KEYS ELECTRIC COOPERATIVE INDEPENDENCE CAY INC ASSOCIATION, INC. 01 PO BOX 500286 PO BOX 377 MARATHON FL 33050 -0000 t�1cs TAVERNIER FL 33070.0377 IIIIIIIilIIili 'III'Ilrrrrl 11024030590001400004860000004 `(329021120113 • v lcw l.11cl.A 111.10.0 1 U5,1/4. 1 \J1 1 — I �A1ill�!i► ' \''.: ; TIB Bank Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613.4028 View Check Image Return I [INDEPENDENCE CAY, INC TIH BANK OPIN13KEYS 1211 P.O. BOX 500288 MARATHON, R 33050 MARATHON, FL 33050 63.392a'6T0 305463.3121 2/18/7011 PAT TO THE I "486.00 I ORDER OF FKEC Four Hundred Eighty -Six and 00/ 100"" "'""""" " "'"' "" """"*"' DOLLARS 8 8 FKEC 2E:10 a II • tsGO T Box 377 ,/ Air - Tavernier, FL 33070 -0377 MEMO M , Acctft3059 014 Au IHORIZEO $IGNMUNC 000 1 2 1 /0 • --...] • https:// www. netteller .com/tibbank/hbDisplayCheck.cfm 4/28/2011 Ui0590VU 14 " Payment is not avoided by failure to receive a bill. E MP LOVE E IDE NTIF ICATION - Our authorized representatives carry 4,NR.C74 FLORIDA KEYS ELECTRIC Cooperative identification with a photograph. Please do not hesitate to ask g COOPERATIVE ASSOCIATION, INC. admitting any Q neighbors have service. Please report promptly 4 you believe trouble on id 6 . ; FKEC lines. When reporting trouble or anything unusual, please give your NAME, ACCOUNT NUMB E R, and ME TE R NUMB E R listed on this bill. It is your responsibility to insure we have access to al meters. t I Next reading date is subject to change. Next reading date Is: 04108/2011 • • • I <WH USAGE HISTORY 1213 1 AV 0.335 4 1213 66S7 INDEPENDENCE CAY IrC C -4 P -4 • — Po BOX 500286 Current Month's 4993- — MARATHON FL 33050-0286 Average KWH _ - — Per Day 111 I I I I I I I I I I I I n' 1' I I I I' I I ' I l 11 l' 1 l I I 1 111 l 1 1 11' 11 I l 111' 134 1664 -7 ._ __ -- o 1 1 1 1 1 i 1 I 1 1 1 1 1 • F J D N 0 S A J J M A rd ACCOUNT NUMBER METER NUMBER BILL MAILED LOCATION PHONE OTHER PHONE 16369587 03/122011'' (305) 743 -3121 ACCOUNT LOCATION 1699OVERSEAS HWY 1PARRISH B1L18 ACTIVITY SINCE LAST BILL $AMOUNT CURRENT BILL INFORMATION $AMOUNT PREVIOUS BALANCE 486.00 CUSTOMER CHARGE 21.00 PAYMENT 486.00 CT ENERGY CHARGE 89.91 POWER COST 265.38 EQUITY CHARGE 46.56 SALES TAX 36.87 GROSS RECPT TAX 10.84 OPER ROUNDUP 0.44 YOUR CAPITAL CREDIT ALLOCATION FOR YEAR 2010 IS $347.02. THE ALLOCATED AMOUNT SHOWN ABOVE CANNOT BE APPLIED TO YOUR ELECTRIC BILL. BILLING PERIOD DATES RATE TOTAL DUE NQW 471.90 • 02,092011 TO 03;101'1011 GE_NERAL DELINQUENT DATE 04/01/2011 TO CODE AFTER DELINQUENT DATE PAY 478,07 REGULAR POWER COST PER KWH _ .0678900 KWH METER READING USAGE PLEASE JOIN US FOR FKEC'S ANNUAL MEETING, SATURDAY, APRIL 16, FROM TO MULTIPLIER USAGE 1 YEA AGO 2011, AT CORAL SHORES HIGH SCHOOL. REGISTRATION BEGINS AT 771 4680 1 3909 2614 11:OOAM AND MEETING AT LOOPM. FOOD AND RAFFLE PRIZES!! RI:_ i AR I.: lit;}_ of)OrNi?I i DELINQUENT DATE ACCOUNT NO. j AMOUNT DUE 04/01/2011 471.00 • , MLMtiER'S SIGNATURE (REQUIRED TO CHANCE ADDRESS) _ I 2100006692 FLORIDA KEYS ELECTRIC COOPERATIVE INDEPENDENCE CAY INC ASSOCIATION INC. PO BOX 500286 r 01 �f MARATHON FL 33050 A T BOX 377 VERNIER FL 33070.0377 I III I , 0 1 1 1 1 1. 11l 1 111 1 111 11 02403059000 14000047100000047807031220115 V 1■• VV \.l ll.l.n 1.111U,l. . ^p - - - - TIB Bank Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613,4028 View Check Image Return 1 INDEPENDENCE CAY, iNC T03 RAMC OP THE 11119 1230 P.O. BOX 600286 MARATHON, FL mono MARATHON. FL 33050 €3928/670 305-743-3121 3/18Y0011 PAY TO THE ORDER OF FKEC ✓ $ "471.00 Four Hundred SeYenty -One and 00/100 COU.ARS FKEC PO Box 377 9 • .;s , X • 1A MO R!DO • O Tavernier, FL 33070 -0377 �1 , MENO , y Acct#30590014 ueru ( • 230 83 - 29 14340134 For P4wwe.t -tali*. FAG https:// www. netteller .com/tibbank/hbllisplayCheck.cfin 4/28/2011 U 3(15000() l J • ' Payment Is not avoided by failure to receive a bill. EMPLOYEE IDENTIFICATION -Our authorized representatives carry ofCryc\\ F LOR IDA KEYS E L E CTR IC Cooperative identification with a photograph. Please do not hesitate to ask or t °o', COOPERATIVE ASSOCIATION, INC. . Ifse drvcef is .chec ubeakers. .r-im q.7.. .- -; r; ( 1, have service. Please report promptly if you believe trouble is on ' • ,! Qr O � FKEC lines. 4.1 3110./ " When reporting trouble or anything unusual, please give your NAME, ACCOUNT NUMBER, and ME TE R NUMBER as listed on this bill. ' It is your responsibility to Insure we have access to all meters ',1 ' • .. ? . Next reading date is subject to change. Next reading date is: 05/10/2011 I. KWH USAGE HISTORY 1212 1 AV 0.335 4 1212 6657 - INDEPENDENCE CAY 'INC C-4 P -4 PO BOX 500286 C Month's 4991, — MARATHON FL 33050 -0286 — — — — Average KWH — Per Day 3329- — -- — _ — _ ' lIIII11I11II11111I1111111III1II1I1III1I1I1II11If1II111111111111I 127 1664 -- -- — — — — - ° 1 1 1 1 1 1 1 1 1 r I I I • M F J D N O S A J J Ma ACCOUNT NUMBER METER NUMBER BILL MAILED LOCATION PHONE OTHER PHONE 16369587 04/12(011 (305) 743 -3121 ACCOUNT LOCATION 1699 OVERSEAS HWY /PARRISH B1L18 ACTIVITYSINCE LAST BILL $ AMOUNT CURRENT BILL INFORMATION $AMOUNT PREVIOUS BALANCE 471.00 CUSTOMER CHARGE PAYMENT 471.00 CR ENERGY CHARGE 85.12 39.75 POWER COST 246.74 EQUITY CHARGE SALES TAX 46.74 34.23 GROSS RECPT TAX 10.06 OPER ROUNDUP 0.10 BILLING PERIOD DATES RATE TOTAL DUE NOW _ 43740 03,'10/2011 TO 04/0812011/ GENERALSERVICE DELINQUENT DATE 05/02/2011 TO t' CODE AFTER DELINQUENT DATE PAY 443,56 REGULAR POWER COST PER KWH .0647800 KWH METER READING USAGE PAYMENT POLICY: AU bills are due within 20da s from the "BILL MAILED" FROM TO MULTIPLIER USAGE 1YEARAG Y date (above). Accounts are considered delinquent if they are not paid by 4680 8381 1 3701 2952 5:O0PM on the delinquent date. A delinquent notice will be mailed out with a Disconnect Date of the "Next reading date" (see above). 2 ILLS ARE DIJ UPON RUC `:I? DELINQUENT DATE ACCOUNT NO. AMOUNT DUE • 05/02/2011 437.00 • ME M U R'S SIGNATURE (REQUIRED TO CHANGE ADUR1SS) III IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIMIIIIIIIIIIIIIIHNI 2100006092 FLORIDA KEYS ELECTRIC COOPERATIVE INDEPENDE CAY INC ASSOCIATION, INC. PO BOX 500286 1 O1�- MARATHON FL 33050-0000 PO BOX 377 Fi, TAVERNIER FL 33070 -0377 r, ` 1 11 '111 1110240305900014000043700000044356041220115 V Or VV V.,111A.A.1\ 1111U5\. . ...bv . v. Via& TIB Bank Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613.4028 View Check Image . Return j INDEPENDENCE CAY, INC NI saw OP T11[ KEYS 1x47 .1 P.O. BOX 500286 MARATHON. R. 33050 MARATHON, FL 33050 305 - 743 -3121 4/15/2011 PAY TO THE ORDER OF_ElSEC 1 $ "437 1 Four Hundred TI]1L1y( - SPven an flan on ... •..... ••••••..,.» ooti s e FKEC PO Box 377 s °� Taverni FL 33070-0377 J Acct#305 — AV ie fli fDS jNATURE u � .. F .. y V 1 u c. H u W>•. .J 1 G i g i 1 https:// www. netteller .com/tibbank/hbDisplayCheck.cfin 4/28/2011 0305900014 = Payment is not avoided by failure to receive a bill. ' EMPLOYEE IDENTIFICATION - Ourauthonzedrepresentativescarry � ICIA0e FLORIDA KEYS ELECTRIC Cooperative identification with a photograph. P lease do not hesitate to ask h� C fo r identification before admitting any employee t0 your pre ises 1 4.% COOPERATIVE ASSOCIATION, INC. I service is nterrupted . check your fuses or ctrcwt breakers. m See d _ f neighbors have service. Please report prornptly it you believe trouble is on J FKEC lines. .� 2 3r �y / ° When reporting trouble or anything unusual, please give your NAME, ACCOUNT NUMBE R, and METE R NUMBER as listed on this bill. " It Is your responsibility to insure we have access to all meters ° Next reading date is subject to change. Next reading date is 1109/2010 KWH USAGE HISTORY 1183 1 AV 0,335 4 1183 G6s7- - — — INDEPENDENCE CAY INC C-4 P - — PO BOX 500286 Current Month's 4993 -- — — — — — - - — — hL \RATHON EL 33050 0286 Average KWH -- — Per Day 3329 - — — — — — - • 1111111111111111 II 1 1111111111•I111111111 i11i1111 208 1664 -- - 0 ' r r r - r r - r r r r r • 5 A J J M A M I J 0 N 0 ACCOUNT NUMBER METER NUMBER BILL MAILED LOCATION PHONE OTHER PHONE 16369587 10/13/2010 ACCOUNT LOCATION 1699 OVERSEAS HWY / PARRISH B1L18 ACTIVITY SINCE LAST BILL ):AMOUNT, CURRENT BILL INFORMATION $AMOUNT PENALTY r 11.67 03 CUSTOMER CHARGE 21.00 PREVIOUS BALANCE 778.00 / ENERGY CHARGE 153.11 P OWE R COST 489.16 �� -`—' -- EQUITY CHAR 79.28 64.73 \� ` � r /l[ SALES TAX GROSS RECPT TAX . C\ J j� OPER ROUNDUP 190 V ( N `V 1 " <, Riad .., .....,-- v`Jl I : a BILLING PERIOD DATES C1 RATE TOTAL DUE NOW 1.616,00 — GENERAL DELINQUENT DATE _ 11/02/2010 09119r'2010 TO 10111J1010 CODE AFTER DELINQUENT DATE PAY 1,640.24 T O REGULAR POWER COST PER KWH _ .0734800 — KWH METER READING USAGE PAYMENT OPTIONS: Online at www,fkec.com / By telephone using your FROM TO MULTIPLIER USAGE 1 YEAR AGO Visa, Mastercard, American Express or Electronic Check /In person at one 77325 83981 1 6657 5754 ' of our locations /By U.S. Mail BILL ARE 01.1f UPON RE.C't:.IP" _...._.___...i DELINQUENT DATE ACCOUNT NO. AMOUNT DUE j _ 11/02/2010 l 1,616.00 . MEMBER'S SIGNATURE (REQUIRED TO CHANGE ADDRESS) I 141111111111111111111111111111111111M1111111 2100006692 FLORIDA KEYS ELECTRIC COOPERATIVE INDEPENDENCE CAY INC ASSOCIATION, INC. O1 r7 "t PO BOX 500286 PO BOX 377 1 MARATHON FL 33050-0000 TAVERNIER FL 33070 -0377 1 11111I11111iiiiilL1r 11024030590001400016 1600000164024101320102 Item Detail rage I or 1 NAFH NAT1ONALRAN1h Item Detail Check 19 of 31 Status: Paid ✓ tranDate account amount serial tranCode aba I sequence 11/10/2010 $828.24 000051 11 INDEPENDENCE CAY, INC 118 SANK OFTHE KEYS 1137 P.O. BOX 500288 MARATHON, FL 33050 MARATHON, Ft. 33050 63-928/070 305-743-3121 11/5/2I11r1 4 PAY TO THE y ORDER OF FKFC $ "828.24 8 ! 1 1 • • • - • . - 1 ► - ' 1 1 .11 • 11 ''"" DOLLARS FKEC PO Box 377 - S CuIREO OVER S,500 2 Tavernier, FI. 33070 -0377 MEMO LL Acct#3059001.4 ALITHO.: S.GNATURE 3 000 L L 3 Ill' 4 )r J C; ..) M � (i t httn: // 192.168. 150.95 /icheck/CheckDetai1.asp ?index =18 &insert = true &offsetResu1t =10 5/24/201 1 Item Detail gage 1 or 1 NAFH NAT - IONALBANK Item Detail Check 1 of 1 Status: Paid ✓ tranDate account amount serial 1 tranCode aba sequence 10/20/2010 3 $800.00 000051 I INDEPENDENCE CAY, INC T113 BANK OP THE KEYS 1129 P.O. BOX 500288 MARATHON, F1.33050 MARATHON. FL 33050 618261670 305 - 743-3121 10/15/90111 - I PAY TO THE ORDER F 1 $ "800.00 1 Eight Hundred and 00/100 DOLLARS 8 FKEC 1 I PO Box 377 2S1GNTU• -) OU: DOVER Tavernier, FL 33070 -0377 , a MEMO �� 4. Ac e � i AU IOn¢ED 5;0NATUne x'0011 2911• I wow , i n S c:i W •-• id 6 .. - --J › yam V ,7 :T Cu H CA A C 1 J JO 4 ■ http: // 192. 168 .150.95 /icheck/CheckDetai1.asp ?index =0 &insert= true &offsetResult = 5/24/201 .k'' ,, Sw T ( r rSl (1 ey1 - �� t.)tii ;rk er e_ v ✓ I��t -� ., . b l01 . t�lv b.0' .. ram. 1 IN THE EVENT TH DRYWObD TERMITES RE- INFEST THE COVERED STRUCTURE (S), BUT THIS AGREEMEN 9 1 I DOES NOT PROVIDE FOR THE REPAIR OF DAMAGE CAUSED BY DRYWOOD TERMITES, w 1 -,� ,, ... ,.,..t, ,.,..t, Orkin Pest Control GRID s ORKIN Residential Single Family Dwelling DRYWOOD TERMITE RETREATMENT AGREEMENT (Does Not Cover Subterranean or Formosan Termites) THIS AGREEMENT IS CONTINGENT UPON THE APPROVAL AND SIGNATURE OF THE ORKIN BRANCH MANAGER, WHO HAS SOLE AUTHORITY TO EXECUTE R ON BEHALF OF ORKIP Orkin shall treat Customers Strtickrre for Drywood terrrmes using the treatment specified In the Treatment Report. The treatment does not include fumigation. Customer shall receive tr following Service after the original treatment is performed. 5 RENEWABLE DRYWOOD TERMITE RETREATMENT SERVICE ( "Service ") (05): Orkin shall retreat the structure for Drywood termites at no cost to Customer if a live infestatic of Drywood termites Is found during the service period and all payments including annual renewal payments are current. This Service will expire one (1) year from the date of the origin treatment, unless It Is timely renewed by the Customer. T his Service may be renewed from year to year for a period which shall not exceed five (5) years from the date of tI original treatment by payment of the annual renewal fee. This Service does not cover any damage to the structure or its contents. This Service may not include a fumigation treatme and does not cover Subterranean or Formosan termites. Customer agrees to maintain the treated structure free from any condition conducive to termite infestation including moisture, ro leaks, Improper ventilation, or faulty plumbing. The existence of any of these conditions shall void the Service. Customer agrees to repair roof leaks and caulk, paint and screen the trcate structure as needed to prevent Drywood terrnite Infestation. In the event the premises are structurally modified or altered, Customer shall notify Orkin prior to such addition or alteration ar shall purchase the additional treatment required by the changes. Failure to do so will void the Service. ORKIN IS PERFORMING A SERVICE AND EXPRESSLY DISCLAIMS AN GUARANTEE OF ANY KIND, WHETHER EXPRESS OR IMPLIED FOR ANY INJURY OR DAMAGE RELATED TO THE SERVICE PERFORMED. CUSTOMER EXPRESSLY RELEASE ORKIN FROM ANY CLAIMS FOR TERMITE DAMAGE OR REPAIR. CUSTOMER'S OBLIGATIONS TO MAINTAIN RETREATMENT SERVICE: Customer agrees to maintain the treated structure free from any condition conducive to termite infestatic including moisture, roof leaks, improper ventilation.or faulty plumbing. Customer is required to identify and correct, at Customer's expense, all conducive conditions identified at the structw occurring after the execution of this Agreement. Customer agrees to repair roof leaks, caulk, paint and screen the treated structure as needed to prevent Drywood termite infestation. In tf event the premises are structurally modified or altered, Customer shall notify Orkin prior to such addition or alteration and shall purchase the additional treatment required by the change Customer shall allow Orkin to make periodic inspections for Drywood termites and retreat the structure as required. Failure to comply with these obligations will void the Service. Customer expressly waives and releases Orkin from any liability for any claim or damages to the structure or contents, Including treatment or retreetment, caused by a infestation of Wood Destroying Fungi, Formosan Termites, Boring Beatles, or any other Wood Destroying Insects. Customer also waives and releases Orkin from liability is any claim or Injuries, damages, or losses of whatever nature or type related to mold or fun$a RENEWAL: To maintain this Servke, Customer shall pay an annual renewal fee of $ I / %. c. c The annual renewal will not increase for three (3) years atter initial trearmer Thereafter, Orkin shall have the right to Increase the annual renewal fee each year by an amount not to exceed ten percent (10 %). If Orkin does not increase the Annual Renewal Payment any one or more years, at any subsequent increase Orkin may cumulatively include any amount it would have been permitted to increase in that prior year or period of years. REINSPECTION: Orkin shall reinspect the treated structure as deemed necessary by Orkin or requested by Customer. Annual inspection will be made by Orkin if required by applicable staff law or regulations. MEDIATION/ARBITRATION: ANY CONTROVERSY OR CLAIM ARISING OUT OF OR RELATING TO THIS AGREEMENT, OR THE SERVICES PERFORMED BY ORKIN UNDER THI AGREEMENT OR ANY OTHER AGREEMENT, REGARDLESS OF WHETHER THE CONTROVERSY OR CLAIM AROSE BEFORE OR AFTER THE EXECUTION, TRANSFER 0 ACCEPTANCE OF THIS AGREEMENT, INCLUDING BUT NOT LIMITED TO ANY TORT AND STATUTORY CLAIMS, AND ANY CLAIMS FOR PERSONAL OR BODILY INJURY 0 DAMAGE TO REAL OR PERSONAL PROPERTY, SHALL BE SETTLED BY BINDING ARBITRATION. UNLESS THE PARTIES AGREE OTHERWISE, THE ARBITRATION SHALL B ADMINISTERED UNDER THE RULES OF THE AMERICAN ARBITRATION ASSOCIATION ( "AAA ") AND SHALL BE CONDUCTED BY AAA. IF ADMINISTERED UNDER THE AA RULES, A CLAIM SHALL BE DETERMINED UNDER THE AAA SUPPLEMENTARY PROCEDURES FOR CONSUMER - RELATED DISPUTES IN CASES WHERE SUCH PROCEDURE ARE APPLICABLE. ANY OTHER CONTROVERSY OR CLAIM SHALL BE DETERMINED UNDER THE AAA COMMERCIAL ARBITRATION RULES. THE CUSTOMER AND ORKI AGREE THAT THE ARBITRATOR SHALL FOLLOW THE SUBSTANTIVE LAW, INCLUDING THE TERMS AND CONDITIONS OF THIS AGREEMENT. THE ARBITRATOR'S POWER TO CONDUCT ANY ARBITRATION PROCEEDING UNDER THIS AGREEMENT SHALL BE LIMITED AS FOLLOWS: ANY ARBITRATION PROCEEDING UNDER THIS AGREEMEN WILL NOT BE CONSOLIDATED OR JOINED WITH ANY ACTION OR LEGAL PROCEEDING UNDER ANY OTHER AGREEMENT OR INVOLVING ANY OTHER PREMISES, AND WIL NOT PROCEED AS A CLASS ACTION, PRIVATE ATTORNEY GENERAL ACTION OR SIMILAR REPRESENTATIVE ACTION. EITHER PARTY HAS THE RIGHT TO REQUIRE A PANE OF THREE (3) ARBITRATORS, BUT IN THE ABSENCE OF THE PARTIES' AGREEMENT, THE REQUESTING PARTY SHALL BE RESPONSIBLE FOR THE COST OF THE ADDITIONP ARBITRATORS. EiTHER PARTY MAY REQUEST AT ANY TIME PRIOR TO THE HEARING THAT THE AWARD BE ACCOMPANIED BY A REASONED OPINION. THE AWAR RENDERED BY THE ARBITRATOR(S) SHALL BE FINAL AND BINDING ON ALL PARTIES, EXCEPT THAT A PARTY MAY WITHIN 30 DAYS OF THE ORIGINAL AWARD REQUEST A ARBITRAL APPEAL TO AN APPEAL TRIBUNAL, CONSTITUTED IN THE SAME NUMBER AND BY THE SAME PROCESS AS THE INITIAL ARBITRATOR(S). THE APPEALING PART SHALL BE RESPONSIBLE FOR THE FILING FEE AND OTHER ARBITRATION FEES AND CASTS SUBJECT TO AWARD BY THE APPEAL TRIBUNAL UNDER APPLICABLE LAW. TH APPEAL TRIBUNAL SHALL REVIEW ALL QUESTIONS OF LAW AND FACT UNDER A CLEARL, ERRONEOUS STANDARD. THE AWARD OF THE APPEAL TRIBUNAL SHALL B FINAL AND BINDING. JUDGMENT MAY BE ENTERED ON THE AWARD IN ANY COURT HAVING JURISDICTION THEREOF. CUSTOMER AND ORKIN ACKNOWLEDGE AND AGRE THAT THIS ARBITRATION PROVISION IS MADE PURSUANT TO A TRANSACTION INVOLVING INTERSTATE COMMERCE AND SHALL BE GOVERNED BY THE FEDERP ARBITRATION ACT. BEFORE HAVING RECOURSE TO ARBITRATION, CUSTOMER AND ORKIN EACH AGREES TO TRY IN GOOD FAITH TO SETTLE ANY CONTROVERSY 0 CLAIM BY AT LEAST FOUR (4) HOURS OF MEDIATION ADMINISTERED UNDER THE AAA COMMERCIAL MEDIATION RULES WITH ORKIN AGREEING TO PAY THE COSTS C THE MEDIATION. THE AAA MAY BE CONTACTED AT THE TOLL -FREE NUMBER 800.778.7879, OR THROUGH THE FOLLOWING WEBS(TE: http•J/www.adr.org. LIMITATION OF UABILITY: Customer expressly waives any claim for economic, compensatory, or consequential damages relating to the existence of Drywood termites or Drywood termi damage, or for increased costs, lo::s of use, business interruption, diminution of value, or any "stigma" damage due to the presence of Drywood termites or Drywood termite damage. Tr Customer acknowledges that Orkin is performing a service and except for any damage to the structure caused by Orkin In the performance of its services, Customer waives any claims 1, property damage. Customer agrees that under no circumstances shall Orkin be held liable for any amount greater than the amount paid by the Customer to Orkin for the termite service to t performed. Nothing in this Agreernent shall be construed as depriving the Customer of remedies available under applicable state consumer protection laws. CANCELLATION: CUSTOMER MAY CANCEL THIS AGREEMENT AT ANY TiME PRIOR TO MIDNIGHT OF THE THIRD BUSINESS DA AFTER THE DATE OF THIS TRANSACTION. " I HAVE READ THE FRONT AND BACK OF THIS AGREEMENT AND AGREE TO ITS TERM' (. r.. - , , 1. Service Purchased: Customer 3 f Dat§ v a. Initial Treatment Cost L k ( t'i t(, b. Minus Adjustments ($ ,� ) ' : : : ' S t:' Fi ' ' i , J.-li c. Additional Renewal for Years $ ' Street Address (Treated Premises) $ i Subtotal (sum a • b + c) ) ': `,.i r J ` % ' 2. Other Items: city—, / • State Le Code r.,.- • a. Sales Taxes $ ' . r !' ' � J wodc Phon b . Other Fees $ f Home Phone / $ • . r� ;.: f Subtotal (sum a + b) County Name 1 116 1✓ / g-e - Is this within the City Umlts? 4•'r' es ❑ No 3. TOTAL: Price (sum 1 + 2) $ 4. LESS: Down Payment ($ =- 5. Unpaid Balance (3 minus 4) $ - Billing Name (d different). METHOD OF PAYMENT: ❑ FINANCED - See Separate Finance Agreement Billing Address (rf different) ❑ "' , '`a- 4-. 13 CHECK e ' City State Zip Code 1. ❑ COMPLETE EASY PAYMENT FORM - Type of structure to be ireatea - ' Ci -, . / j • •-- • • Financed "`i Unpaid Balance Must Be or Due Upon Completion j . r ..i 'it:,+ ' it J,• !f 'E't"r .. t In r it r t. . , ..J i, r r S o,.c l: :I 7 9 Inspector Name (PRINT) Employee or Certification Street Address sP�t IDs C ( ti • Br' t f J a l 't ! i , x `f /112,/ t c / J r j l r Skit ' i Zip Code 8'rarrcttTelepttoria Numbet� j ., r THIS AGREEMENT IS NOT VAUD UNTIL APPROVED BY THE BRANCH MANAGER f ,/� : // / 7 ? / 4 ;7/ "^ Branch Manager's Signature Date s Signature -' Date I 165133 REV. 2/2010 _ _ _ - _ k y \y e oil \ \ t ) Y IGw Vi1G1+i■ 1tt1Q6V • .+ a ... • Contact Exit �_ NAFHL HOME BILL PAYMI'NT option., Accounts Transactions Transfers Stop Payments Statements Current Transactions Download Search NAFH National Bank 9350 South Dixie Highway, Suite 1120, Miami, FL 33156 Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613.4028 View Check Image ? Flip I Rotate I Return INDEPENDENCE CAY, INC YIN alwr o• rtts •a+& 123 1 s 1'.Li. LitOd 900 l4l V MTOON. ft 3.1:60 MAW I (JN. 0.1. 7.1.3112) 30'x743.312 • A '„tYc,"iavc� — O k I �,Qdj -- —� -J f�7 D p — A I ,} �� D x 1111. ... a I • . `s —o... LARS 2 1 : s+u, r ou+ OVER WA s 1 s — iot:� t- �itr , � MEMO �s � , „I—v _C 7 _1 i / „�„_.1 � 4,, 1 =f *PP ad eaun1 4/ l - - (• . FDI LENOE https:// www. netteller .com/nafhnb/hbDisplayCheck. cfm ?CheckSide= 0 &TIFNumber= 0 &NI... 5/22/2011 v Icw Contact Exit • fffliDL i k fr HOME BILI. PAYMENT Options Accounts Transactions Transfers Stop Payments Statements Current Transactions Download Search NAFH National Bank 9350 South Dixie Highway, Suite 1120, Miami, FL 33156 Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613.4028 View Check Image Flip Rotate I Return • • rl FDIC' EQUAL • , . . ' IfOUSIhG J Y LENDER https:// www. netteller. com/ nafhnb /Hbdisplaycheck.cfm ?CheckSide = &TIFNumber= 0 &ob... 5/22/2011 "PARTNERSHIP IN SAVINGS" , � 7 I 5 6 U� REBATE STATEMENT .. gordon food This is NOT AN INVOICE - Please do not send payment. Marketplace Statement Date: 04/08/2011 5269 AT 0.255 Page: 2 INDEPENDENCE CAY INC Customere: PO O BOX 50028 6 KATIE Customer Since: 10/21/2007 = B 50028 MARATHON, FL 33050-0286 I II,,,II,II,,,,I,I,II,,,II, PLEASE E -MAIL ANY CHANGE OF ADDRESS TO: --_? marketplace @ gfs.com QUARTERLY SAVINGS STATEMENT Detail of Visits (01/01/2011 to 03/31/2011) Visit Amount Date Store 81.78 01/04/2011 Key West (2508 N. Roosevelt Boulevard) FL 87811.78 01/04/2011 Key West (2508 N. Roosevelt Boulevard) FL 66.25 03/17/2011 Key West (2508 N. Roosevelt Boulevard) FL 148.75 03/17/2011 Key West (2508 N. Roosevelt Boulevard) FL Purchase Summary Period from 01/01/2011 to 03/31/2011: Year to date {20111 Your Purchases $ 1035.21 Your Purchases $ 1035.21 Current Rate 1% Your Savings $ 10.35 ■ ,-/' A 0 0 Gordon Food Service reserves the right to withhold a rebate to customers with outstanding debt owed to GFS. For information or to make payments on the returned check(s), contact Check Alert at 1 -800- 968 -228 and /or Telecheck at 1- 800 - 366 -1048. Your Partnership in Savings is not 1099 reportable. GFS Marketplace encourages you to contact vour tax consultant to discuss specifics concerning taxability and reporting 111 11 11 Lfl llV11N1 SJ tS %. L 1VVVN111 11N11JNVt1VLLJ NAFHL grg, 1 Current Balance: $1,408.44 View Transactions for: Bet Bus Availanle_Iialance : $1,408.44 Transactions from 02/01/2011 to 02/28/2011 y View Range: Since Last: Statement I / Days 115 Days 130 I;' Y'> I All Date: Ref /Check No: Description: Debit: 02/28/2011 .1.2.19 Check ( 02/28/2011 1213 Check ('I ' 02/28/2011 1211 Check (y."Itt( 02/28/2011 DBT CRD 1951 02/25/11 00015681 DAFFY DOUGS QPS ('6' ton MARATHON FL Card# 7814 02/25/2011 1212 Check ( 02/25/2011 12.15 Check (i,i ' i •' 0 02/25/2011 DBT CRD 1018 02/25/11 00016691 WINN -DIXIE #0267 QPS (1.1/./;9,1 ; MARATHON FL Card# 7814 02/24/2011 1214 Check 02/23/2011 1 Check 02/23/2011 DBT CRD 1049 02/23/11 00031316 SPECIALTY TRUE VALUE H MARATHON FL Card# 7814 02/23/2011 DBT CRD 1049 02/23/11 00031317 EXXONMOBIL 96742192 MARATHON FL Card# 7814 02/22/2011 POS DEB 1349 02/22/11 00033429 KMART MARATHON FL Card# 7814 02/18/2011 1238 Check 02/18/2011 DBT CRD 1953 02/17/11 00017723 DAFFY DOUGS QPS MARATHON FL Card# 7814 02/18/2011 DBT CRD 1953 02/17/11 00017724 THE HOME DEPOT 6302 l MARATHON FL Card# 7814 02/18/2011 POS DEB 0826 02/18/11 00013995 CVS 01808 Marathon FL Card# 7814 02/16/2011 1203 Check ('f, 02/16/2011 1232 Check ( 1 ' 1 ' 1) . 0() 02/16/2011 POS DEB 1010 02/16/11 00029257 KMART MARATHON FL Card# 7814 02/15/2011 USATAXPYMT IRS CCD 270144502199425 r; ; 0 02/14/2011 1206 Check " "' "`' 02/14/2011 DBT CRD 2027 02/13/11 00012594 WEST MARINE 1277 QPS MARATHON FL Card# 7814 02/14/2011 POS DEB 1043 02/13/11 00027468 KMART MARATHON FL Card# 7814 02/11/2011 1)04 Check 02/11/2011 120;5 Check 02/11/2011 DBT CRD 1938 02/10/11 00016458 DAFFY DOUGS QPS MARATHON FL Card# 7814 02/11/2011 DBT CRD 1938 02/10/11 00016459 COLLECTORS CORNER l • MARATHON FL Card# 7814 02/11/2011 DBT CRD 1938 02/10/11 00016460 ISLAND DISTRIBUTORS MARATHON FL Card# 7814 02/10/2011 POS DEB 0947 02/10/11 00001539 PUBLIX SUPER MA ; . ; ' MARATHON FL Card# 7814 02/09/2011 1 Check https:// cm.netteller.com/login2008Niews /Retail /AccountTransactions.aspx 5/22/201 1 1 \l 11 11 l tt lWVlllll 1..l11111• 1 1VVV4.111l1. 1 11411J14V1 1 V 110 02/08/2011 1197 Check 02/08/2011 1 Check 02/08/2011 DBT CRD 2005 02/07/11 00030787 PAPA JOHN'S #1803 ,(1 MARATHON FL Card# 7814 02/08/2011 POS DEB 1331 02/08/11 00120030 OFFICE DEPOT MARATHON FL Card# 7814 02/07/2011 POS DEB 1035 02/06/11 00001968 PUBLIX SUPER MA "'.`' MARATHON FL Card# 7814 02/07/2011 DBT CRD 0430 02/05/11 00009006 COMCAST CABLE COMM 800 - COMCAST FL Card# 7814 02/04/2011 1194 Check 02/04/2011 119_t1 Check 02/04/2011 U99 Check 02/04/2011 POS DEB 1048 02/04/11 00120015 OFFICE DEPOT MARATHON FL Totals (this page): Transactions: 40 Debits: ( ' 12 f � j'- (w USh FDIC � '.r r » a LENDER https: / /cm.netteller.co m/login2008/ Views /Retail/AccountTransactions.aspx 5/22/2011 a 1a aJ la L .N•a VaaNn ✓Na LS. a ♦VVV Naa♦ a LN•&UNVSLVS aJ • NbV v♦ a firitzgiNk NAFHL View Transactions for: Bet Bus Current Balance: $1,408.44 Availahle $1,408.44 Transactions from 02/01/2011 to 02/28/2011 View Range: Since I act Statement 1 7 Days 1 I!i Dar, 1 10 Hays I All Date: Ref /Check No: Description: Debit: Card# 7814 02/04/2011 POS DEB 1052 02/04/11 00010082 OFFICE DEPOT MARATHON FL Card# 7814 02/03/2011 11.96 Check 02/03/2011 ], 19_3 Check 02/03/2011 DBT CRD 1940 02/02/11 00029472 THE HOME DEPOT 6302 MARATHON FL Card# 7814 02/02/2011 DBT CRD 1953 02/01/11 00019525 THE HOME DEPOT 6302 MARATHON FL Card# 7814 02/01/2011 1177 Check 02/01/2011 1191 Check 02/01/2011 DBT CRD 1924 01/31/11 00025726 COCONUT CAY RESORT & M MARATHON FL Card# 7814 02/01/2011 DBT CRD 1924 01/31/11 00025725 THE HOME DEPOT 6302 MARATHON FL Card# 7814 Totals (this page): Transactions: 10 Debits: ; ; • 2 FDIC LENDER https : / /cm.netteller.com/login2008/ Views /Retail/AccountTransactions.aspx 5/22/2011 11/11 11 1\Ul1V1IU1 LU11A. L 1VVVU11l 1 1Ul1JUV/1V11.) 1 U51. 1 VL NAFHL1nI Current Balance: $1,408.44 View Transactions for: Bet Bus _ Available Balance: $1,408.44 Transactions from 03/01/2011 to 03/30/2011 View Range: Since Lost Statement. I / D jys 1 15 D rys I i0 O )ys I All Date: Ref /Check No: Description: Debit: 03/30/2011 123() Check 03/30/2011 DBT CRD 2024 03/29/11 00028017 DAFFY DOUGS QPS MARATHON FL Card# 7814 03/29/2011 DBT CRD 1017 03/29/11 00023083 EXXONMOBIL 96742192 MARATHON FL Card# 7814 03/28/2011 1233 Check ( •,";." 03/28/2011 123.2 Check 03/28/2011. DBT CRD 2011 03/25/11 00018240 THE HOME DEPOT 6302 MARATHON FL Card# 7814 03/28/2011 DBT CRD 2011 03/25/11 00018239 DAFFY DOUGS MARATHON FL Card# 7814 03/28/2011 DBT CRD 2011 03/25/11 00018241 MESSERMEISTER INC OJAI CA Card# 7814 03/23/2011 1229 Check 03/23/2011 DBT CRD 0455 03/23/11 00026230 COLLS AUTOMOTIVE INC. BIG PINE KEY FL Card# 7814 03/21/2011 POS DEB 1615 03/20/11 00049765 KMART MARATHON FL Card# 7814 03/18/2011 1 Check 03/18/2011 123.1 Check 03/17/2011 POS DEB 0955 03/17/11 00000696 i OFFICE DEPOT 00 MARATHON FL Card# 7814 03/17/2011 j'0S DEB 0622 03/17/11 00004782 i/ GFS Mktplc #078 KEY WEST FL Card# 7814 03/17/2011 POS DEB 0730 03/17/11 00574297 EXXONMOBIL MARATHON FL Card# 7814 03/17/2011 POS DEB 0625 03/17/11 00004784 GFS Mktplc #078 KEY WEST FL Card# 7814 03/15/2011 1224 Check '03/15/2011 1227 Check 03/14/2011 1222 Check 03/14/2011 POS DEB 1007 03/14/11 00953261 WINN DIXIE BIG PINE KEY FL Card# 7814 03/14/2011 POS DEB 1858 03/13/11 00961182 WINN DIXIE BIG PINE KEY FL Card# 7814 https: / /cm. nettell er. com/ login2008Niews/ Retail/AccountTransactions.aspx 5/22/201 1 1 1 111111\A11Vllµl Lulu\. 11VVV11111 11t111JKV11V11J 03/14/2011 POS DEB 0930 03/14/11 00499463 SHELL Service S RAMROD KEY FL Card# 7814 ` 03/11/2011 .1 Check , 03/11/2011 122 Check / �;,) 03/11/2011 POS DEB 1316 03/11/11 00013285 WINN DIXIE BIG PINE KEY FL Card# 7814 i ;; 03/11/2011 DBT CRD 1946 03/10/11 00031082 DAFFY DOUGS QPS MARATHON FL Card# 7814 (' I / 03/11/2011 DBT CRD 1946 03/10/11 00031083 THE HOME DEPOT 6302 MARATHON FL Card# 7814 o �, 03/10/2011 1221 Check ; ; 03/10/2011 1225 Check 03/09/2011 POS DEB 0820 03/09/11 00275067 SHELL Service S RAMROD KEY FL Card# 7814 03/09/2011 DBT CRD 1951 03/08/11 00022394 , HTG CRYSTAL COVE RESOR MARATHON FL Card# 7814 , 03/04/2011 1216 Check t 03/04/2011 1220 Check 03/04/2011 DBT CRD 1954 03/03/11 00023075 OFFICE DEPOT #478 MARATHON FL Card# 7814 03/04/2011 DBT CRD 1954 03/03/11 00023076 OFFICE DEPOT #478 MARATHON FL Card# 7814 03/03/2011 1217 Check Debits: Totals (this page): Transactions: 37 1 2 F DI C EouAL 1 I'll HOUSING 3: t LENDER 1 1 1 i https : / /cm. nettel ler. com/login200 8N iews /Retail /AccountTransactions. aspx 5/22/2011 a ubv a vl a •a 11 i a 1 •wLSV *& & ✓%41 u \. l IVVVH 1. 11.411,34.4, ULM11J Tff N NAFHLioni I Current Balance: $1,408.44 View Transactions for: Bet Bus Available Balance: $1,408.44 Transactions from 03/01/2011 to 03/30/2011 ' ? View Range: Since I ast Statement 1 Day> 1 15 Days 1 iO Days All Date: Ref /Check No: Description: Debit: 03/03/2011 121 8 Check 1 ' 1 03/03/2011 POS DEB 1406 03/03/11 00000027 USPS 1156550020 MARATHON FL Card# 7814 03/03/2011 DBT CRD 2006 03/02/11 00014678 ( THE HOME DEPOT 6302 MARATHON FL Card# 7814 03/02/2011 1209 Check '03/02/2011 DBT CRD 1024 03/02/11 00014682 (''•" SUNBIZ.ORG / FL. FIL TALLAHASSEE FL Card# 7814 03/01/2011 _ 1 2;10 Check ' Totals (this page): Transactions: 6 Debits: !, s 12 1 'd1 " .�; L ENDER J LENDER https:// cm. netteller. com/ login2008Niews/ Retail/AccountTransactions.aspx 5/22/2011 4141114 INW 4 M 11 4.4 11 .M4411V.I.A..WM1ll. 11441A.N.W1,11J1La 1 (.45%.• 1 Vl 40 • NAFHL View Transactions for: Bet Bus • Current Balance: $1,408.44 /Available Balance: $1,408.44 Transactions from 04/01/2011 to 04/30/2011 View Range: Since Last Statement 1 / Days 1 15 Day:, 1 30 Oar, 1 All Date: Ref/Check No: Description: Debit: 04/29/2011 1257 Check 04/29/2011 125.$ Check .1 , 04/29/2011 1256 Check 04/29/2011 DBT CRD 1929 04/28/11 00017266 THE HOME DEPOT 6302 MARATHON FL Card# 7814 04/28/2011 48000298 Misc Debit 04/28/2011 POS DEB 1652 04/27/11 00001448 PUBLIX SUPER MA MARATHON FL Card# 7814 04/27/2011 1250 Check 04/27/2011 DBT CRD 0436 04/27/11 00024885 WALGREENS #3574 MARATHON FL Card# 7814 04/26/2011 125_5 Check 04/26/2011 1249 Check ( '■1E, 04/26/2011 1252 Check t 04/26/2011 1254 Check "0. 04/26/2011 1247 Check L 04/25/2011 1243 Check , t! 04/25/2011 DBT CRD 2005 04/22/11 00032357 DAFFY DOUGS MARATHON FL Card# 7814 04/25/2011 DBT CRD 2000 04/24/11 00011384 OWENS OIL #12 KEY WEST FL Card# 7814 04/25/2011 DBT CRD 2005 04/22/11 00032358 THE HOME DEPOT 6302 MARATHON FL Card# 7814 04/25/2011 DBT CRD 0942 04/23/11 00030284 GFS MKTPLC #0788 KEY WEST FL Card# 7814 04/22/2011 1253 Check 04/21/2011 1251 Check 04/21/2011 DBT CRD 1941 04/20/11 00016741 THE HOME DEPOT 6302 MARATHON FL Card# 7814 04/20/2011 1 242 Check 04/20/2011 POS DEB 0933 04/20/11 00090933 OFFICE MAX KEY WEST FL Card# 7814 04/19/2011 USATAXPYMT IRS CCD 270150845938575 04/18/2011 DBT CRD 2033 04/17/11 00021091 THE HOME DEPOT 6302 MARATHON FL Card# 7814 04/15/2011 1239 Check 04/15/2011 10413, Check 04/15/2011 1246 Check 04/15/2011 USATAXPYMT IRS CCD 270150471614600 04/13/2011 1244 Check 04/13/2011 DBT CRD 1939 04/12/11 00018979 THE HOME DEPOT 6302 MARATHON FL Card# 7814 04/13/2011 DBT CRD 1939 04/12/11 00018978 SHELL OIL 575425468QPS MARATHON FL Card# 7814 04/12/2011 t 241 Check https://cm.nettellencom/login2008Niews/Retail/AccountTransactions.aspx 5/22/2011 1 •z 11 as 1 •1.416aJaau1 11M14t. l 1■••a4111. 111111J1tVl1V1lO 1 Clb'V L 111 L 04/12/2011 51 Check , ' ,' ' 04/12/2011 1245 Check (!,' "'(' 04/11/2011 1237 Check ''`' 0 04/08/2011 1240 Check 04/07/2011 1235 Check 04/07/2011 1238 Check 04/05/2011 DBT CRD 1943 04/04/11 00019559 OFFICE DEPOT #478 , t) , MARATHON FL Card# 7814 04/04/2011 POS DEB 1042 04/03/11 00426008 WALGREEN COMPAN MARATHON FL Card# 7814 04/01/2011 I 236 Check 04/01/2011 DBT CRD 1933 03/31/11 00027211 DAFFY DOUGS QPS MARATHON FL Card# 7814 Totals (this page): Transactions: 43 Debits:: , s ,,, , , FDIC 1 y 1° . . ..,. 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N LD O n1 o N O O 0 '-' •` co c J O .A (D . • m CT, O r r. r, 6 G n ^ 0 0 0 0 O O O N O O O, r _O 0 0 0 0 0 0 O 0 � I , 0 G o o 0 'J , O O `J O O -A 0 0 O ."' -0000000 CO t ^ ^\ r N� o r �' �� --4" ^, % C '•"' r 1 M a 1 � 1r J • I U305900114 '' Payment is not avoided by failure to receive a bill. 1 MP LOVE E IDE NTIF ICATION - Our authorized representatives carry �gcrq�.. FLORIDA KEYS ELECTRIC Cooperative identification with a photograph. P lease do not hesitate to ask I h� O \ for identihcauon before admitting any employee to your premises. co 0 COO PERATIVE ASSOCIATION, INC. + II se rvice is interrupted, check your (uses or circuit breakers. See it 9 neighbors have service. Please report promptly d you believe trouble is on ■ dO� el lines. Qr9 a €7 ° When reporting trouble or anything unusual, please give your NAME , ACCOUNT NUMBE R. and METE R NUMB ER as listed on this bill. • ° It is your responsibility to insure we have access to all meters. Next reading date is subject to change. ' ° Next reading date is: 06/09/2011 KWH USAGE HISTORY ND2 1 DV 0.340 4 1402 I NllEPENDENCE CAY INC C•4 P• PO BOX 500286 Current Month's ""' : 1 11111 IrIlilllilllll" Ill' lilt' IIIItIIIIIIIrIIIItIIIttIIIllrrrlllltl t ,111111d1111111 A M F J D N 0 5 A 1 1 M ACCOUNT NUMBER METER NUMBER BILL MAILED LOCATION PHONE OTHER PHONE 16369587 05/12/2011 (305) 743 -3121 ACCOUNT LOCATION 1699OVERSEAS HWY 1 PARRISH B 1L18 ACTIVITY SINCE LAST BILL $ AMOUNT CURRENT BILL INFORMATION $ AMOUNT PREVIOUS BALANCE 437.00 CUSTOMER CHARGE 21.00 PAYMENT 437.00 CR ENERGY CHARGE 130.41 lc POWER COST 364.13 EQUITY CHARGE 71.61 SALES TAX 51.18 GROSS RECPT TAX 15.05 e V44:' /( OPER ROUNDUP 0.62 \� ...) ..,...,. __ c..k.> _ BILLING PERIOD DATES RATE TOTAL DUE NOW 654,00 04;08;'2011 TO 05/10;2011 GENERAL SERVICE DELINQUENT DATE 06/01/2011 CODE AFTER DELINQUENT DATE PAY 663.81 TO R EGULAR POWER COST PER KWH .0642200 KWH METER READING USAGE PAYMENT POLICY: All bills are due within 20 days from the "BILL MAILED" FROM TO MULTIPLIER USAGE 1 YEAR AGO date (above). Accounts are considered delinquent if they are not paid by 8381 14051 1 5670 4505 5:OOPM on the delinquent date. A delinquent notice will be mailed out with a Disconnect Date of the "Next reading date" (see above). - • . . . . •:',t '..'.t. 3II..I..`; AR f. DUI UP(. N P.F C lP f __.._.._......._....___._.__..___._...__.. _.___._______..___....._v__...j DELINQUENT DATE ACCOUNT NO. AMOUNT DUE • 1 06/01/2011 654.00 MEMRER'S SIGNATURE (REQUIRED TO CHANGE ADDRESS) III 11111111111111111111111111111111111111111111111111111111111111 2100006692 FLORIDA KEYS ELECTRIC COOPERATIVE INDEPENDENCE CAY INC ASSOCIATION, INC. 01 ri'', `: PO BOX 500286 PO BOX 377 P : < MARATHON FL 33050-0000 TAVERNIER FL 33070.0377` IIIIIII' IIIiII III'lll'llnul 1 10240305900014000065400000066381051220117 4 D -< C o m m N t r i7 r 7 0 3 n. � m t o 01 't 9 n n- O W -. • o, m p. (77 g_3 0 N d n, rD v ° CD 2 w a ` " � 0 • o • 0 4- w w 4 5 - co _T '0 C Z ,�-, c, -t -t n Un Q' m r-■ O - v \ \ M--i n Q s (v 0 d W !- F- N l0 V IT In FD l!7 CO O W NJ 0 p . ( ) Co J (J1 , -.1 W O O ^ ' O 'I- - O i--� O O O o ¢' \ 7 0 Z rri • -0 *_ N (� v r m o r, �, a n , o , 7 .--• n. 3 rD 0 7 «: J�: rt � ^ O rD il a A3 ^� N m . n, 0 ° -} p � � P -< F -+ 0 .4 W ‘ a tee: O 0 i N C7 0' • 0 0 0 i O d N N d Po 0 . y O O r Si rD d „ f 0 (0 io 7 rt C n 4 . EA rD 0) b7 O 0 N to+ O `� O 4 1-, C N N 00 ID - O O o 01 O O O O EXHIBIT M INDEPENDENCE CAY, INC.'S REIMBURSEMENT REQUEST FOR THE SHAL H L Cj c-c&,n - i - S ► as O 0 pq/0o-2 cj(milcl.r- i -2S 3, 6 o o Rte+ a_o 00 c U Pow P ca, ► d C roc v—t pks `3ek51 k Cca,ed xxk `Zg��{ � l► `� ► � l� S� tm I I S I (1 3 3 5 H, D, ` '1 a i i 7 S i I-}O () - t Oe.p o ±- la9l►1 3) , L, mt TQpot s S' 1 , c 1, " 1-) 1--0 rn e CQp ` 50,-1 0,. r i _ s (c.sxr) c -t c_k, s C - xc - C.'Nia.c,Ic 4 d esc. r i. P +-o t l 7 c ► � .7 _I f k I r l4- r"1cx. c o ro.), ` i�� t � c3 ( 1, S l a ( lai 3 i ti g , �� ► IrY) c 2 COnav Q ‘ 2 . 1 i Vi aye ��n,# R© s5 Ct lI �tJio /�i ►� �UU° I) 44_16 , .... 4% 10( -"14p, ,, Ai roC - More s -Q jMoresav'ng' �1 saving. �I�; 11, More doing.- CI j 1 ® More doing ;' 9 4555 OVERSEAS HIGHWAY 4555 OVERSEAS HIGHWAY MARATHON, FL 33050 (305)289 -1966 �ENDENCE CAY INC. MARATHON, FL 33050 (305)289 -1966 6302 00004 39679 04/15/11 10:08 AM 6302 00008 90319 04/11/11 12:06 PM iWAY, MARATHON, CASHIER KATHLEEN - KG210Y CASHIER ERICA - EHO4G1 <A> 07 0 9011708 3PC PERF SET 051131790797 TREAD TAPE <A> 21.97 781756000437 100'CORD SET <A> 13.97 076607053176 MULT 1/3 M <A> 3.97 D 722,57570538 I <A> 16.97 0 BUCK 6N1SD <A> 3.97 415.49 30.98 JTHORIZATION REQI SUBTOTAL 30.90 SUBTOTAL 61.92 SALES TAX 2.25 SALES TAX 4.65 TOTAL $33.15 5 xXXXXXXXXXXX7814 MASTERCARD $66.57 (� AUTHXCODEX568939 /0040014ARD 33.1A P1 /J NAME79/4085324 TA L P.0.# /JOB NAME: INDEPENDENCE CAY [1 I 111111111IIIIL IIIIIIIIIIIllhIIfl I IIIIIIIit111lflJI jJ J)) - ill)IIII REI 08 9031 2451 15/2011 832 A FUL ICY ID DEFINITIONS / 5 I YS POLICY EXPIRES ON p ` �/ /HP unur ' 07/10/2011 AMOUNT o k ,,.. 7 DATE 4 t D ( I `� PAYEE ] ( f( enr -1)gi PAYEE ADDRESS - rrctit + -(-( fit 6°44/4 a ( j v FOR d ( i4frl REQUESTED BY Kirk Maconaughey .k .5' Ilt P! * (4 (,)( S I C 4 t4e 1 More saving. 1� if' c► More doing;" _V 1'4 4555 OVERSEAS HIGHWAY 1 MAPATHON, FL 33050 (305)289 -1966 6302 00008 08071 04 /19/11 01:49 PM 2ASHIER JENSINA - JMS1712 0223E7584597 GLN :LNT SG <A> 23.41 0935E1000019 AMER FLAG <A> I ` 2g9.98 19.96N I D27426332508 STAIN =A> 8.98 SUBTOTAL 52.38 SALES TAX 2.44 TOTAL. $54.82 XXXXXXXXXXXX7814 MASTERCARD 54.82 AJTH CODE 889020/6086558 TA P.0 0 /JOB NAME: INDEPENDECE KEY [1111111 5. � - 111, 11111111111111 6302 08 08071 04/19/1011 7172 RETURN POLICY DEFINITIONS POLICY ID DAYS POLICY EXPIRES ON ' A 1 90 07/18/2011 L. / THE HOME DEPOT RESERVES THE RIGHT TO I '\ � ��- ):NIT / DENY RETURNS. PLEASE SEE THE ( } `-( tk (( v a 3 ' PETURN POLICY SIGN IN STORES FOR 9 ll ' DETAILS. GUARANTEED LOW PRICES LOOK FOR HUNDREDS OF LOWER PRICES STOREWIDE ----"T". V 74. 1 , 11, 0 r\ A t./i I i c..._ T'YINT "1'RY1 "I.'X x1'Y C "�'Y(r v'•�" 'tl) "" fe( o frio L" l • - Ir N More saving. -}— o • M �> re ` ` i doing, ovc( 4555 OVERSEAS HIGHWAY MARATHON, FL 33050 (305)289 -1966 6302 00005 94549 :4/21/11 03:13 PM CASHIER MONA - MLR1030 792145352907 CEILING Ft.N <A> 64.97 09292E999001 FAN <A> 12.96 046875279438 HOSE REPAIR <A> 3.47 SUBT0I L 81.40 SALES TAX 6.11 TOTAL $87.51 XXXXXXXXXXXX7814 MASTEPCARD 87.51 AUTH CODE 289585/405225 TA P.O.MiJOB NAME: 0 l jZ , t: ". «iw L . . 441, Iu IU llIIlli I 111111 1 ��r E302 05 94549 04/!1/2011 8639 `6 S - ap;;,.; r RETURN POLICY Di_FINITIONS POLICY ID DAYS POLICY EXPIRES ON A 1 90 07/20/2011 THE HOME DEPOT RIESERvES THE RIGHT TO V O LIMIT / DENY RETURNS. PLEASE SEE THE Q - y) ,, Q - RETURN POLICY SIGN IN STORES FOR DETAIL:. GUARANTEED LOY PRICES 100K P 1p NI INnocnc 'c i 4 k_ L fC- rawke/( • e ( ( ''2/)'\-- I 4 .,,,... A ii,„„, , (2, 31 - V - 7 4 /\ • . , 777 1 1 1 334 ., 1 1 ■∎ • More saving, e le: 11 0 More doingr h C eti ARATHON55FL033050Ay H(305)289 -1966 ? 00002 88662 04/28/11 12:03 PM Payment Authorization Request TIER MISTY • MXH2436 ) 45060111 92 -5/3 STUD <A> 9.02 10.48 :1)41>k )9 X99104498 4X8 3/8 BC <A> 18.97 SUBTOTAL 29.45 • • SALES TAX 2.21 $31.66 • XXXXXXXX7814 MASTERCARD CODE 727500/6024834 31.66 r: 4/JOB NAME: INDEPENDANCE CAY TA 31.6 6 II IIIIIIIIII!IIIII /II Illllllillllllllllllli Illillllllll 6302 02 88662 04/29/2011 2872 • RETURN POLICY DEFINITIONS 2 ' OLICY ID DAYS POLICY EXPIRES ON 1 90 07/28/2011 • 'IGHT 10 • Payee: Payee Address: yt For: I !1 r ' i S • • Requested .by: •a: *, RA( • • • /� V. . ca__,,o • ,... li! '4' ' r '� More paving. c,A., Ik Ail ! o More doing,' Agniigna00; 4555 OVERSEAS HIGHWAY QATHON, FL 33050 (305)289-1966 Payment Authorization Request 00005 21401 0 5/05/11 02:38 PM IER CHRISTY - CDM6=61 J 1?03O633 2 3/8 TENS .A> It: �� A ✓ \ ,(•-- i0.83 IU� 1/4X21/2L` <A. 3.32 P 140.32 3.52 5 i16X21/2:.3C <A> 0.38 SIJBTOIAL 7.22 )er: SALES rA.X 0.55 XXXXXXX7814 MASTEg:CARD $7.77 CODE 274224/0054117 7.77 'JOB NAME: INDEPENDENCE CAY TA • : s /(( / 302 X35 21401 05/x- �5/2p11 0749 LICY� POLICY DAYS DEFINITIONS ON �� 1 90 08/03/2011 10ME DEPOT RESERES THE RIGHT TO ' / DENY RETURNS. PLEASE SEE THE ess: 'URN POLICY SIGN IN STORES FOR DETAIL:. 1 ^T �'cS 1 too ( For: r i 41014 . Requested .by: 1 i tK • • vy I tiiiatst,, rage t or 1 ' -1 ' C.)) grin ft\fir 4' 118 Bank Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613.4028 %flew Check Image itt‘the n INDEPENDENCE CAY, INC Till BANK Of NI KIM 11 P.O. BOX SOCeel$ MARATHON, FL 33030 mann MARATHON. R.33050 3064433121 1121/2011 s P ao' EA T cr yin 61. 1 $ —1.521.25 1 One Thousand Five Hundred Twentv-One and Kirk ! . o 54 CAI( A. 1/7/-1/21/11 AtiWiitarn 1000 la 60 ea000 5 & 25/ 1 — I ; : 7 : J _ _ • _ • • . - https://www.netteller.comitibbank/hbDisplayCheck.cfrn 4/28/2011 V 1%, VV •.A1v•A 11114,V ? a g e 1 of i ' ') `,3 F--1 (:) L o� , 14 ' 440 TIB Bank Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613.4028 Viaw Chock Imago ti ri INDEPENDENCE CAE, /SIC ,. wu or mi ,an. 1218 P. eox 50021M YMATIOIK, ft SNOOD MARATHON, R. 33050 °°°""' al a.n/ii 1 IHT T1) THE — x-,ke--44ten 1 F 1 410 • 4 Na» - .aO 12 L8r N. VI I 'r l e 1 I kc2 L S 5 1 S 1. cll. 8b 1 " I -1/28/201 https://www.netteller.corn/tibbank/hbDisplayCheck.ctin V 1cw L11c1:K 1111age � . r) rage 1 at t L _________ TIB Bank Electronic Banking Customer Support: 305.246.9741 or toil free 1.866.613.4028 View Check Image ? — itempa 4oENCE CAS, wC Iv um op TRIMS - - 1245 P.O. BOX 600291 MARATHON. R 33ceo MARATHON. R 33O5O 63°a 306-743-3121 I ! l i l l !! 1 ORDER OP ■ 4 vr.,� _ 1.1 ''( a 2 . yyii 1 1®OVHI 161. 1 1. 00L 245r y , t I . ,f. .„„,,,,,.................. \ , .„ , • 4 /28/2011 https:// www. netteller .com/tibbank/hbDisplay,Check.cfn 1 I L. VV 1/4.- TP.A.R. 1111‘.16‘. 1 ay. 1 1.11 Y rri ii3 i r 2 1 11B Bank Electronic Banking Customer Support: 305.246.9741 or toll free 1.866.613.4028 View Check Image ? INDEPENDENCE CAY, INC TM RANK OP TIRE SUM 1175 P.O. BOX 500200 MARATHON. FL 33050 MARATHON. FL 33050 534215670 305-743-3121 PAY 70 THE F• K.Ec--- s ; 1 $ 5a7. 30 1; (A----e-ro 1-1 A-' - e"-^ 1 t- -2-.)4,,,:olla4.43._ octi..3 2 • . • - • ' I . OM 0500 1 ! MEMO 74.111,011LEED SiGUATUME 2 I - l --------------------- -- S . 0 00 1 L? Sle , I . 1 1 i 1 ) ..., ... o I ° :fi11)111 13C.IS :-.4.1052i4i.i4 - I Q.: ....- ,.... 1 t..4..7 <=2 i . ..N. 1 -JO LA.1.6. . } -... https://www.netteller.com/tibbank/hbDisplayCheck.cfm 4/28/2011 EXHIBIT N COUNTY ADMINISTRATOR'S AUDIT RESPONSES BOARD OF COUNTY OUNTY o ROE COMMISSIONERS KEY WEST Mayor David Rice, District 4 FLORIDA 33040 Mayor Pro Tem Kim Wigington, District 1 (305 294-4641 George Neugent, District 2 Heather Carruthers, District 3 m; Sylvia J. Murphy, District 5 Monroe County _ Board of County Commissioners Office of the County Administrator The Historic Cato Cigar Factory Received 1 100 Simonton Street, Suite 205 Key West, FL 33040 i`I 7 2012 (305) 292 -4441 — Phone (305) 292 -4544 — Fax Finance Dept February 16, 2012 Clerk of the Court Mr. Danny Kolhage 500 Whitehead Street Key West, est, Florida 33040 Dear Mr. Kolhage, Below please find my responses to the audit findings of the Draft Audit Report of Monroe County Human Services Advisory Board Grants and Grant Policies and Procedures dated January 26, 2012. 1. HSAB Agreements Recommendation(s): 1. We recommend that the HSAB Agreements contain specific information on which expenses are approved for funding. 2. We recommend that the HSAB Agreements require reimbursement requests be sent to County staff for review and approval before submission to the Clerk's Finance Department. County Administrator Response: County staff is not aware of any problems related to the funding of ineligible services or expenses that have prompted a recommendation to require additional internal controls beyond those currently in existence. All contracts are reimbursement - based; an organization must first provide the program service, pay the expenses for the program service, and provide the proper documentation related to the expense. Only then will the County make a payment to the organization. Attachment C in each contract/agreement describes the services eligible for funding. County staff, during preparation of the agreements, ensures that the language in Attachment C is consistent with the services that were applied for and approved by the HSAB. Currently, HSAB requests for reimbursement go directly to Finance; a process that has been in place for several years. The Finance Department carefully scrutinizes and documents every expense prior to payment. The Finance Department has copies of all agreements, including all Attachment Cs. Only expenses directly related to those services are eligible to be reimbursed. Staff Recommendation: Staff agrees that there are varying levels of specificity in these service descriptions and will endeavor to ensure that Attachment C service descriptions contain more specific information related to expenses. The additional internal control of County staff review of invoices may impact staff resources. Also, since the Finance Department conducts its own thorough review of each expense in each reimbursement request, the additional review from County staff may be duplicative. 2. Written and approved HSAB policies and procedures Recommendation(s): 1. We recommend that HSAB policies and procedures be codified and formally approved by the Board of County Commissioners. 2. The Board of County Commissioners should consider reviewing current guidelines as well as issuing new guidelines and long -term strategies for the HSAB to help address County needs. County Administrator Response: The HSAB and County staff adhere to all policies and guidelines. All HSAB policies and guidelines have been approved by the Board of County Commissioners and were established through the following board actions: • Resolution 077 -1991; • Resolution 056 -1992; • Resolution 093A -2002; • Recommendations from the 2001 Human Services Review Committee approved at the February 13, 2002 BOCC meeting; (These are the major HSAB guidelines and were not mentioned in the Audit Report's findings and recommendations.) • Resolution 277 -2009; • Recommendations from the 2010 Working Group. approved by the BOCC in November 2010. • There was also a Task Force that was convened by BOCC direction at the July 2006 meeting, and whose members were approved at the August 2006 meeting. The purpose of the Task Force was to "eliminate duplication of services." It is unclear whether the Task Force presented any formal recommendations to the BOCC for approval. There are a few operational HSAB procedures, such as the funding cycle time line, funding availability notices and board liaison, which have not been specifically addressed by the BOCC. There are also specifics related to the applications themselves and the evaluation process, such as the ramification of submitting an application that is missing a schedule or an attachment or the relative importance of match, that have not been specifically approved by the BOCC. County staff will organize and compile the current guidelines and policies approved by various BOCC actions into a single document that shall be presented to the BOCC for discussion and approval. Staff will await further direction from the BOCC with regard to current guidelines, policies and procedures, as well as any additional actions to be taken. Regarding the Audit Report's Discussion of Weighted Percentages: The establishment of the three funding categories, each with an assigned relative weight (65% for medical and mental health, 35% for core services, 5% for quality of life), was one of the guidelines recommended by the Human Services Review Committee and approved by the BOCC in February 2002. (See attached.) These were sunsetted for two years in 2010 by the HSAB Working Group. The HSAB Working Group was convened to review HSAB guidelines and policies. Specifically, it discussed the value and application of weighted percentages, and ultimately recommended sunsetting the weighted percentages for two years. The group agreed that given the changes in the current economic environment, there were emergent needs that could be viewed as equally important as medical and mental health services, such as emergency food. HSAB members also reiterated that the weighted percentages guidelines were always viewed as flexible, rather than as firm limitations. The recommendations approved by the BOCC state: As guidelines (guidelines is underlined in the original recommendations) for the HSAB to consider in making its funding recommendations, medical services would receive 65 %, core services 30 %, and quality of life improvement services 5% of total funding. The actual recommendations of the HSAB may vary from these guidelines at the discretion of the HSAB. In FY 12, HSAB absorbed six BOCC line item - funded entities. Two were added to the medical group, one was added to the core services group, and three were added to the quality of life category. These organizations came into the HSAB with their funding from BOCC, so they did not impact the funding of any other organization. They did impact the overall distribution among the categories, as you can see from the FY 12 distribution before and after. These are the actual percentages for medical and mental health, core services, and quality of life categories, respectively, over the past several years: • FY 12: 50.0, 48.3 and 1.7 (new BOCC line items not calculated in) • FY 12: 55.5, 39.8 and 4.7 (with new BOCC line items calculated in) • FY 11:54.6,45.0 and 0.4 • FY 10: 54.3, 44.4 and 1.3 • FY 09: 57.1, 41.3 and 1.6 Regarding the Audit Report's Discussion of Moving Entities back to HSAB from BOCC line item funding: In 2002, the HSRC recommended moving some line item funded organizations included those providing recreational and medical /mental health services over to HSAB, and keeping those whose funding is required by law, such as Baker Act services and cultural programs as directly - funded line items overseen by the Commission. Although this policy was adopted by the Commission, most applicants were moved back to line item status by the Commission piecemeal over the following years, and new organizations (including bird rescue centers and the Upper Keys Community Pool) were added to line item status. The 2010 Working Group also revisited this issue. Like its predecessor, it recommended that those organizations whose funding is not required by statute or ordinance, be brought back under HSAB. Bringing all organizations into HSAB is an attempt to enhance fairness, transparency and oversight as all organizations must complete and submit to the formal HSAB application and review process. (For BOCC line items, there is no formal application or review process.) Those organizations that were moved to HSAB include the recreational programs: Big Pine Athletic Association, Heart of the Keys Youth, Kids Come First and YMCA; and the medical and mental health programs: Rural Health Network and Keys To Recovery. These were all moved to HSAB with their current funding amounts and therefore did not negatively impact the overall HSAB funding amount. This 2010 Working Group recommendation was entirely consistent with the Board - approved 2002 HSRC recommendation: Funding required by law, such as Baker Act services, will remain directly funded by the BOCC, as will funding for cultural programs. Mental health services, medical services and recreational services, formerly funded directly by the BOCC as part of the budget process will now apply to the HSAB. 3. Monitoring and performance measures. Recommendation(s): 1. We recommend that periodic site visits be made to view the program. 2. We recommend that performance information be designed and evaluated to monitor the effective use of resources. 3. We recommend that the statistical analysis required be designed by the HSAB and a corresponding report generated by staff to be used as a tool for justification of funding recommendations. County Administrator Response: This section of the audit address two separate components: (1) monitoring and performance measures related to the specific services an organization provides and (2) performance measurements for organizations themselves (i.e., transparency, administrative versus program costs, compensation of executive director, etc.) 1) Program- Centered Performance Measures The HSAB requires that organizations provide performance measure information, in narrative and on a standardized form, and utilizes this information in its evaluation process for funding recommendations. This information helps to demonstrate to the HSAB that organizations are utilizing their public funds in a responsible and efficient way. Each organization certifies that the information it provided to us in the application and all attachments is true and correct. • In the HSAB application, organizations are required to discuss their mission, their overall services, the specific types of services to be funded with HSAB funds, their target population, how many participants or clients will be served in which services, and how much those services cost. They are required to discuss how their HSAB funding was utilized in the past year and how it is to be utilized in the coming year. They are asked to cite reports, studies, and statistics to demonstrate the need for the services they provide. They are also asked to discuss their outcomes and to discuss how they are being effective. • Each organization is responsible for developing its own performance measures and to track and report those measures to the HSAB in order to support their funding request. As part of the HSAB application, each organization is required to complete Attachment C of the HSAB application. This is a standardized form that solicits tangible and quantitative measures, for the past programmatic year, specifically: types of services, frequency of service delivery, geographic location of service delivery, target population for services, unduplicated participant numbers, residency of participants, and a brief discussion of general outcomes. • Additionally, throughout the year, organizations typically choose to provide more qualitative information that includes more detail and narrative on their own, unique outcomes and their accomplishments; including annual reports, press clippings, editorials, photographs, etc. Examples of FY 12 Attachment Cs are attached. • County staff monitors performance reports to ensure that organizations are providing the types and frequency of services, and serving the numbers of participants for which they were funded. Non - profits typically produce services that are complex. Performance measures such as clients served, frequency of services, and types of services are easy to quantify, measure, track and report. Developing quantifiable measures for outcomes and longer -term societal improvements, and establishing an absolute connection between program activity and impact are far more challenging. When the Good Health Clinic serves 349 uninsured patients, with primary care health services, who otherwise had no access to medical care, or Grace Jones Day Care Center provides backpacks filled with food to 150 children of impoverished families, or the Florida Keys Children's Shelter provided shelter, food and counseling to 142 abused or runaway Monroe County youth, or the Rural Health Network provides 11,000 subsidized dental care visits for low- income families, we know they are providing the services for which they are receiving funding. We do not know for sure whether or not the uninsured patients of the Good Health Clinic or Rural Health Network have better long -term health outcomes, or whether or not the teens being sheltered do not end up homeless and in our mental health or criminal justice system, or whether or not the little kids with back pack food have better social and academic long -term outcomes. But we can reasonably assume that these services have a positive humanitarian and societal impact without necessarily having to expend resources to find ways to quantify it. Quantifying, standardizing, and tracking outcomes are difficult given that the different types of outcomes and the fact that different programs and services have varying outcomes. There are physical outputs (like types of and frequency of services, number of classes, number of visits), efficiency outcomes (cost per counseling session), intermediate outcomes (number of clients that participated/attended/completed, number of p participants that report satisfaction with service, number of participants who report a better understanding of risk factors, number of participants who report an actual behavioral improvement) and long -term outcomes (participants graduating from high school, clients experiencing improved health, reduction of local breast cancer mortality rates). All of our organizations are asked to articulate outcomes and impacts to help demonstrate their effectiveness and many to them try to quantify and track them, but even then there is considerable uncertainty. (What is their data collection strategy? Is it appropriate? Is it reliable? What is the County's role in this, if any ?) Measuring and tracking outcomes and impacts to try to determine the comparative value and efficiency of services funded by HSAB is especially challenging given the wide diversity of program areas funded (ranging from youth afterschool to emergency shelter to primary medical care), the size of the organizations funded (total operating budgets range from $52,000 to over Attached is an "Outcomes" spreadsheet illustrating the man) types of measures and outcomes utilized and reported by our funded organizations. $10,000,000), and HSAB funding amounts (ranging from $5,000 to over $500,000). Also, because organizations often request funding for different programs and services from one year to another, tracking year -to -year outcomes isn't always possible. Staff does not currently quantify, measure, or track intermediate and long -term outcomes. It recommends that the BOCC determine whether the current measures we track are sufficient or whether we should devote resources to quantify, track and monitor additional outcomes, and if so, to consider what types of outcomes it would like to see quantified and reported on, and how best to track and monitor those. 2) Organization- Centered Measures The report cites Charity arty Navigators ratings system of charitable organizations. Its benchmarks are standard non -profit industry measur for determining financial integrity, and the HSAB already requires funded organizations to provide this information to them as part of their evaluation and funding recommendation process. The audit report indicates the large majority of HSAB - funded organizations meets or exceeds Charity Navigator's measures. Like Charity Navigator, the HSAB evaluates the financials and boards of each applicant. The funding application specifically requires: • Financial documents including: 501 c3 status, annual audited financial statements IRS Form 990s for the most recently completed fiscal year 5 , By -Laws, and Policies and Procedures Manuals. • Budget schedules including a line item breakdown of the organization's total expenses (for current and past fiscal year), a line item breakdown of the organization's total revenues (for current and past fiscal year), and staff positions with compensation details (for current and past fiscal year), including CEO or Executive Director compensation. • Proof of active, independent boards, including an updated Board of Directors list that shows a minimum of 5 directors and their terms, along with the meeting minutes that demonstrate annual elections of officers. Charity Navigator's value is limited however, in several significant ways. First, Charity Navigator does not rate the types of organizations in HSAB. Ninety -four percent (94 %) of the County's HSAB and BOCC line item organizations are not rated in Charity Navigator. On February 2, 2012, County staff researched the ratings in Charity Navigator for each of our funded organizations. Only 2 out of our 30 organizations are in Charity Navigator: Red Cross with a rating of 62.24 or 4 stars and Florida Keys Children's Shelter with a rating of 55.34 or 3 stars. (Their ratings range from 1 to 4 stars.) ' There are very few outliers in each measure, and these tend to be those entities which are very small (KAIR, Helpline, Literacy Volunteers, newly formed (Independence Cay, Be the Change), or whose funding levels were determined directly by BOCC and not HSAB (Big Pine Athletic, Heart of the Keys Rec, Kids Come First, Arts Council, and Historic Florida Keys Edna 4 Organizations with total operating budgets of less than $ 150,000 are not required to do annual audited financial report. 5 The IRS permits small organizations to file a 990 EZ, and that is what they are required to provide to us. (Six organizations currently provided EZs.) t According to its site, Charity Navigator evaluates only those charities that depend on support from individual donors, and specifically require support to be more than $500,000 and total revenue more than $1 million in the most recent fiscal year. It does not review charities that receive most of their funding from government grants (which applies to most HSAB- funded organizations.) Charity Navigator also requires an organization to be in existence at least long enough to supply four years of IRS Form 990. It's not helpful in the case of newly formed or small organizations that only file IRS Form 990EZ. Second, Charity Navigator does not look at mission, services, outcomes, accomplishments or effectiveness when rating organizational performance. Its "Organizational Performance" ratings are primarily based on financial measures (growth of revenue, growth of expenses, working capital ratio, fundraising expenses, program expenses and administrative expenses) board policies, CEO compensation policy as listed on the 990 (though it doesn't make any determination as to what the appropriate level should be) and transparency (publishing 990s on their websites). Third, Charity Navigator rates organization performance based solely on information contained in the organization's IRS Form 990. The 990 is important because it demonstrates the organization's general financial well -being and its willingness to be transparent. However, 990s, very often prepared by CPAs, are in many cases incomplete, misleading, or inaccurate. IRS Form 990s are also not especially timely; the information is often a year and a half old, by the time they are completed and filed. By then, items such as expenses, board membership and CEO compensation can be outdated. Using Charity Navigator's methodology, the auditor reviewed HSAB organizations' 990s to calculate the ratio of administrative (or "management" costs as they are referred to on the 990) to the overall operating budget in an attempt to assess and compare organizational efficiency. 6 At a quick glance, the analysis illustrates that twenty -two of the twenty -five agencies (88 %) meet or exceed the rule of thumb 25 % -75% administrative - programmatic expense ratio; our organizations appear to score well on this metric. The audit analysis also leads the reviewer to (incorrectly) conclude that those with low ratios are functioning more efficiently and responsibly than those with high ratios. Charity Navigator and the audit report fail to recognize that many organizations do not properly allocate their expenses on their 990s. Personnel costs form the largest expense at most non- profits; depending on how these costs are categorized can make a huge difference in their efficiency ratios. Rural Health Network is listed with a 0% administrative cost percentage because it (mis -) categorized 1 00% of its salaries as programmatic on its 990. On the other side of the spectrum, Florida Keys AHEC shows a 60% administration costs because it (mis -) categorized 100% of its salaries as administrative. Neither is accurate. Audit Report's Exhibit 1, first page. In contrast to Charity Navigator, the HSAB does not rely solely on 990s to determine an organization's financial integrity. HSAB require organizations to submit their filed 990s, but it also requires up to date, line -item expense and revenue budgets and staff position titles and salaries. 7 When we examine Florida Keys AHEC's Schedule B in the HSAB application, we can see that several of their staff members (identified as Nurse, Education Director, Community Health Worker, and Tobacco Staff) are programmatic and not administrative. Conversely, in its HSAB application Schedule B, Rural Health Network, clearly and accurately identifies its CEO and CFO as administrative. Fourth, Charity Navigator rates highest those organizations with 0 -15% administrative costs. Very low administrative costs do not necessarily indicate a more efficient or well -run organization. If we expect organizations to be accountable, transparent, well- managed and governed, then they need to spend money on staff and systems to do that work. A standard industry expectation is more like 20 -25 %. The HSAB reviews carefully reviews each organization's administrative expenses for reasonableness. It expects that financially responsible organizations will maintain a reasonable administrative infrastructure. Like Charity Navigator, the HSAB also looks carefully at the compensation y p nsation level of an organization's CEO or Executive Director and often discusses CEO and staff salaries at its annual funding recommendation meetings. Charity Navigator does not indicate any type of rule of thumb standard for appropriate compensation levels, nor does the IRS. Rather, they apply a reasonableness standard. The HSAB applies this same standard of reasonableness, reviewing CEO compensation (and all staff salaries) in the context of the organization's annual budget, the scale of its operations, the number of other senior and executive staff, and the overall responsibilities of the CEO/Executive Director (ED). (The BOCC does not have a policy on CEO/ED salaries.) In its test of CEO/ED salaries in HSAB - funded organizations, the report does not identify a standard or a finding, but does indicate that a minority of organizations (6 out of 30 or 20 %) have ED salaries are at or above 24% of the organizations' total revenue. These organizations (KAIR, Helpline, Independence Cay, Literacy Volunteers, Heart of the Keys Youth and Big Pine Athletic Association) are all small organizations with small operating budgets; the average operating budget is $128,000. The average ED salary for these organizations is $39,000 ($18.75/hr.) In the cases where the ED salary percentages appear high relative to the size operating budget, the ED is often the only staff person or only one of two staff members and is performing both ED and staff functions in the organization. In the cases where the ED salary is comparatively See attached spreadsheet that compiles relevant info from 990s and compares to additional schedules in application " There is a great deal of discussion in the philanthropic sector about the importance of administrative funding to the overall effectiveness of an organization Attached is an article entitled "the Nonprofit Starvation Cycle" by the Stanford Social Innovation Review. and an interview on this subject with an expert in the field, from in the Wall Street Journal high in relation to the number of FTEs, the ED is often managing volunteers, rather than paid employees or FTEs. The HSAB relies on additional metrics for financial performance in its funding evaluations. These include: 1) The ability to leverage outside dollars with HSAB funds (match). The HSAB strongly encourages the use of HSAB funds to leverage other sources of funding. The majority of our organizations (21 out of 30) reported that they successfully used the HSAB as match for additional funding on their FY 12 applications. The nine entities that that did not tend to be the smaller or newer agencies (Boys and Girls, Big Pine Athletic, Heart of the Keys, Helpline, Be the Change, Star of the Sea, Independence Cay, Grace Jones Community Center and Heron Peacock.) 2) Whether or not HSAB funds are requested for services already performed by another entity (duplication). HSAB members strongly encourage cooperation and collaboration among providers to avoid duplication of services and to maximize HSAB funding. Organizations' service descriptions are carefully reviewed and representatives are often questioned at the funding recommendation meeting. Staff is unaware of any current duplication of services. 3) Agency's ability to attract volunteers. Every single organization funded this year reported the use of volunteers. Most of our smaller organizations that are not strong at leveraging outside dollars, do in fact leverage the time of scores (sometimes even hundreds) of volunteers and thousands of volunteer hours. Finally, the HSAB funding process has one more additional powerful metric to ensure financial performance: all contracts are reimbursement - based. This means that an organization must first provide the program service, pay the expenses for the program service, and provide the proper documentation related to the expense. The County does not pay for any ineligible expense or for program services that are not first delivered and documented. On Exhibit I (second page), several organizations are noted as having documents or information missing from applications. These organizations, were not part of HSAB, were not required to complete an HSAB application, and did not have their funding levels determined by HSAB. Staff recommends the following: Currently, Schedule E in the application asks for a line item breakdown of expenses from which a reviewer can make a general determination as to excessive administrative costs. Schedule B in the application asks for a list of position titles and compensation for each. From position titles, 9 See attached Match and Volunteer tracking spreadsheet. 14 ' These organizations are Be the Change/Kids Come First, Big Pine Athletic Association. Heart of the Keys Recreational Association Council for the Arts, and Historic Florida Keys Foundation were BOCC line items in FY 201 I . All but two of these organizations were moved to HSAB for the FY 2012 funding cycle. Arts Council and Historic Florida Keys Foundation, remain BOCC Tine- items, as their funding is institutionalized via ordinance or resolution. the reviewer can make a general determination about which staff members are administrative or programmatic. However, staff recommends revising these schedules to require that organizations specifically identify which salaries (or portions of salaries) and which expenses are administrative and programmatic. The BOCC may want to standardize definitions of administrative costs, so that all of our organizations are applying the same costs to the same categories. We also recommend that direction be given to organizations to work more carefully with their CPAs to properly categorize their administrative and programmatic expenses on their IRS 990s. The BOCC should make some type of determination as to how the HSAB should handle incorrect or incomplete information in 990s that are attached to applications for funding, in the HSAB's review and evaluation process. County staff agrees that site visits are not currently conducted. Given current staff resources, County does not recommend implementing site visits, but if the BOCC should choose this, staff recommends limiting the number of site visits to a selection of organizations each year, and to be given clear direction on what to require from organizations during these site visits. 4. Independence of Human Services Advisory Board Recommendation(s): 1. We recommend that the Board of County Commissioners adhere to Resolution No. 056 -1992 or consider establishing new policies and procedures for HSAB board member term limits. County Administrator Response: The HSAB consists of 5 members, each appointed by a County Commissioner. Resolution 056- 2002 indicates that the length of the term of service is 2 years. It does not mention that appointments may not be renewed, or that the same person may not be re- appointed at the end of the two year term. At the end of the two year period for each appointee, Commissioners are prompted by the County Administrator's Office to review their appointment and to re- appoint or select a new appointment. In the cases of several of the appointees, the County Commissioner made the determination to re -new the appointment. The audit refers to Charity Navigator's recommendation about term limits for boards. Staff would argue that Charity Navigator is referring to boards of non - profits and charitable organizations that are not subject to public oversight. The HSAB is not such a board and this recommendation is not applicable. Its members are subject to the state's sunshine laws and they must submit an "Oath of Office." All of HSAB meetings, discussions and decisions take place in open, public meetings, which are all advertised. HSAB meeting minutes and documents are all public records. It is fully accountable and transparent. In staff's opinion, no change should be made. Effective HSAB members must have a solid working understanding of the non - profit sector in general, the array of federal and state funding entities, the services and capacities of our local service providers, and the needs of our community. Current members, with their years of experience serving on the HSAB, bring a great deal of knowledge in these areas to the evaluation and recommendation process. 5. All organizations applying for HSAB grant funding should submit either IRS form 990 or a Statement of Functional Expenses, if they are only required to file IRS Form 990 - EZ. (Short Form Return of Organization Exempt from Income Tax). Recommendation(s): 1. The HSAB application should require a Statement of Functional Expenses be included with the application if the organization filed an IRS Form 990EZ. County Administrator Response: HSAB requires that all organizations provide the IRS 990 for their most recent completed fiscal year i n their applications. In addition, these are a requirement of all HSAB agreements. Six of our organizations, due to their small operating budgets, currently file 990 EZ, consistent with County and IRS requirements. According to the IRS, beginning in 2010, all organizations that have gross receipts in excess of $50,000 but under $200,000 are eligible to apply for a 990 -EZ. The EZ does not contain a Statement of Functional Expenses (which shows the breakdown of program and management costs). Staff recommends the following: All organizations be required to file 990s, rather than 990EZs, so that we have Statements of Functional Expenses for every organizations. All organizations provide proof of filing of their 990. BOCC may wish to encourage organizations to take care when assigning their programmatic and management expenses on their 990s, in order to make the 990 a better and more reliable tool in the evaluation process. 6. Check the Organization's 501c3 status. Recommendation: 1. Staff should check the exempt status of the organization on the Internal Revenue Service website to ensure they are still exempt. Form 990, 990 -EZ, Schedule A, and 990 -T must be filed by 15th day of the fifth month following the end of the organization's tax year The tax year for most non- profits ends on December 31st, so the normal filing deadline is May 15th. If the deadline falls on a Saturday, Sunday, or legal holiday, the returns are due on the next business day, Non - profits can request an automatic three -month extension of time to file all information returns by submitting Form 8868, Application for Extension of Time to File an Exempt Organization Return (PDF, 4 pages). The organization can request an additional three -month extension (not automatically granted) by filing another Form 8868 and filing out the information in Part 11. County Administrator Response: Staff is not aware of any issues with regard to any funded organization's current 501c3 status. On Feb 1, 2011 we confirmed the active 501 c3 status of each funded organization on Guidestar and found 100% compliance. Staff recommends that we require each organization to provide a current printout from Guidestar and submit that along with their 501c3 determination letter as part of their application. 7. Individual Organizations, Part 1: The Big Pine Athletic Association (BPAA) was not aware that they did not receive all of their HSAB award funding. Recommendation(s): 1. The BPAA should be aware of reimbursements received and HSAB funding amounts available. County Administrator Response: To clarify, BPAA did not receive HSAB funding last year. It was a BOCC line item. It was only added to HSAB in FY 12. Second, staff did contact the Executive Director, Scott Wade, both by email and phone, to discuss his reimbursement, to assist him, and ultimately to explain why we could not reimburse him for several items in his invoice (some were capital expenses like pavers and fencing that are not eligible; others lacked receipts /documentation.) Mr. Wade informed the County that he understood, and would not be able to find any additional documentation, and was agreeable to settling for the reduced amount. He also let staff know that he would be stepping down as ED, and Board President, Steve Miller would be the new contact person. It is possible that the information on the reimbursement was not shared between Mr. Wade and Mr. Miller, so when the auditor spoke with Mr. Miller, he was not aware. (A copy of the staff email to Mr. Wade discussing the reimbursement reduction is attached.) Staff also believes this indicates the level of scrutiny that reimbursement requests undergo; and underscores that only eligible expenses are ever reimbursed. 8. Individual Organizations, Part 2: The Big Pine Athletic Association did not receive United Way funding in 2011. Recommendation: 1. The BPAA should utilize all grant/funding opportunities available and leverage outside funding. County Administrator Response: Again, BPAA was a BOCC -line item in 2011, not HSAB- funded. Match is not included for consideration for BOCC -line item funding. Additionally, HSAB prioritizes funding for organizations that use HSAB funds to match a grant, but it is not required. HSAB encourages all organizations to seek out additional and diverse funding sources, but organizations, especially the small, very locally- oriented ones such as BPAA, aren't always successful in obtaining it. BOCC may wish to consider whether it wants to specifically require that organizations use its HSAB funding as a match for outside funding. 9. Individual Organizations, Part 4: Independence Cay, Inc. did not file the 2009 and 2010 IRS Return of Organization Exempt from Income Tax (Form 990) that was submitted with their HSAB applications. Recommendation: 1. Independence Cay should file IRS Form 990 for years 990 and 2010 immediately. 2. The HSAB application checklist Item H.'s wording should be changed to read "Copy of filed IRS Form 990 from most recent fiscal year." 3. County staff should check GUIDESTAR to help determine if IRS Form 990 has been filed when the HSAB application is submitted. County Administrator Response: The Clerk's office was alerted to this by County staff. The application requires that a copy of each organization's most recent IRS Form 990, be attached. The application requires each applicant to certify the accuracy of the application's information and its attachments. In staff's opinion, attaching a 990 to meet a requirement for funding, that was never actually filed with the IRS is highly problematic. The County Attorney opined that the contract language should be strengthened to include "filed" 990, and requested that funding be withheld until the 990s are filed, and proof of that filing is provided. Staff concurs with all three of the recommendations. Staff recommends that each organization provide, along with the 990 in its application, a current print -out from Guidestar that demonstrates that the 990 they are providing has been filed, so that the HSAB may have this information in their evaluation. BOCC may wish to consider stronger remedies in cases where information provided in applications is not accurate, beyond just withholding funding. Staff also recommends that this Independence Cay finding be reported to the HSAB in the upcoming application cycle. 10. IndiN idual Organi,ations, Part 5: Independence Cay, Inc. submitted that same bill for reimbursement to the HSAB and the Southernmost Homeless Assistance League (SHAL) for reimbursement. Recommendation(s): 1. Independence Cay should not submit the same bills for reimbursement to more than one agency. County Admin Res Staff concurs with the finding, and was at least partly responsible for identifying this issue. Neither the County nor the Finance Department staff has any way of knowing if organizations bill for the same expenses against other grants, which is why they are required to certify that the reimbursement requests to us are not being submitted to any other funding source. We rely on this certification and their word. (We just happen to have been lucky to catch this.) Staff recommends that the BOCC determine the proper course of action for this. Of course, we will withhold the $527.80 from this year's funding. However, the BOCC may wish to consider stiff penalties for this. Staff doesn't question whether this was done purposefully or by accident, and in fact assumes it was not purposeful. However, it demonstrates the lack of financial controls within the organization. Further, the BOCC may wish to consider even stiffer penalties in the case where an organization has had multiple issues of non - compliance, such as this one. Upon completion of the audit, please provide me with a copy of the f further information from me about the responses, please let me know. nal report. If you need any Sincerely, Roman Gastesi, Jr. Monroe County Administrator APPROVED RECOMMENDATIONS FOR HSRC RE: HSAB POLICIES • /A wa ; BOARD OF COUNTY COMMISSIONERS L. ,tttr { AGENDA ITEM SUMMARY l wiP L � , k i /'� a , � AI TIME CERTAIN 1/16/02 AT 1:30 PM Meeting Date: January 16, 2002 Division: District 1 Bulk Item: Yes , No _ Department: Commissioner Dixie M. Spehar AGENDA ITEM WORDING: Presentation and action on the recommendations from the Human Services Review Conunittee (HSRC). ITEM BACKGROUND: At the special meeting of the BOCC July 31, 2001, the Commission voted to establish a committee which was "charged with identifying a core group of non -profit organizations to be funded by the BOCC and establish criteria to qualify for funding." This committee has met several times, and has categorized services into three groups, listed criteria for funding in each group, and established percentage guidelines to assist the Human Services Advisory Board in making its funding recommendations. PREVIOUS REVELANT BOCC ACTION: CONTRACT /AGREEMENT CHANGES: STAFF RECOMMENDATIONS: TOTAL COST: BUDGETED: Yes No COST TO COUNTY: REVENUE PRODUCING: Yes _ No AMOUNT PER MONTH Year APPROVED BY: County Atty OMB/Purchasing Risk Management DIVISION DIRECTOR APPROVAL: (Commissione M. Spehar) Pe ) DOCUMENTATION: Included X To Follow Not Required / DISPOSITION: AGENDA ITEM # / — Revised 2/27/0 • HUMAN SERVICES REVIEW COMMITTEE RECOMMENDATIONS At the special meeting of the Board of County Commissioners July 31, 2001, the Commission voted to establish a committee which was "charged with identifying a core group of non -profit organizations to be funded by the BOCC and establish criteria to qualify for funding." Members of the committee were: Commissioner Dixie Spehar, Monroe County Health Department Director Jake Rutherford, Rural Health Network Healthy Kids Director Keith Douglass, Wesley House Executive Director Joseph Barker, Human Services Advisory Board Chairperson Alexsandra Leto, and Guidance Clinic of the Middle Keys Director of Operations Debbie Barsell. This committee has met several times, and has categorized services into three groups, listed criteria for funding in each group, and established percentage guidelines to assist the Human Services Advisory Board (HSAB) in making its funding recommendations. The recommendations of the Human Services Review Committee are as follows: • The overall human service funding of the BOCC was considered. Funding required by law, such as Baker Act services, will remain directly funded by the BOCC, as will funding for cultural programs. Mental health services, medical services, and recreational services, formerly funded directly by the BOCC as part of the budget process, will now apply to the HSAB. • The FY02 funding for agencies now recommended to apply to the Human Services Advisory Board totals $1,288,852.00. This will be an increase in both the amount and the number of agencies applying to the HSAB, but not an overall increase in total funding. The amount for FY03 may vary. • The three groups are medical services (physical, mental and behavioral care services), core services (non - medical but basic essential human needs services), and quality of life improvement services (services to improve the quality of life for any individual or community). A listing of these groups and the criteria for each are attached. • As guidelines for the Human Services Advisory Board to consider in making its funding recommendations, medical services would receive 65 %, core services 30 %, and quality of life improvement services 5% of total funding. The actual recommendations of the Human Services Advisory Board may vary from these guidelines at the discretion of the HSAB. The accompanying spreadsheet shows the three groups of services and the FY02 totals and percentages of each. • With the recommended decrease in the percentage share of funding for the quality of life group of services, the Committee agreed to request that the Sheriff's Shared Asset Forfeiture Fund Advisory Board increase funding in this area accordingly as well as from the United Way. Committee member Keith Douglass agreed to address the Shared Asset Forfeiture Fund Advisory Board at its next meeting. • The total funding for services under the oversight of the Human Services Advisory Board should be increased by 6.7% for FY03, for a new total of $1,375,205.00, to partially compensate for increases in cost of living and reductions in state funding. It should be noted that the beginning amount of $1,288,852.00, to which this increase would be applied, includes the additional human service funding of $79,906.00 (increase from $289,194.00 to $369,100.00) approved by the BOCC at its July 31, 2001 meeting, as well as $45,000.00 awarded to the Health Council of South Florida for a study of Monroe County's health care needs and $150,000.00 for the Rural Health Network. The net increase in FY02 was $152,213.00 (from $1,665,544.00 in FY01 to $1,817,757.00 in FY02). MEDICAL SERVICES This group is designed to accommodate organizations that provide primary and secondary medical services, dental services, and mental and behavioral health services. Services to Include Physical, mental and behavioral care services including but not limited to substance abuse and direct and indirect primary and secondary medical and dental care for the economically and mentally disadvantaged. Criteria 1. 501(c)(3) designation as a registered non- profit organization with the IRS. 2. Annual unqualified audit for organizations that expend Tess than $ 300,000. 3. Non - duplication of services and should contribute to and coordinate with the overall continuum of services network. 4. Have requirements to obtain local match funds from their state, federal funding, private sources, and /or a requirement to maintain a sustainability plan, including demonstrated successful fundraising history. 5. Licensed by appropriate state and /or federal agency to provide the required services. Weight 6. Be considered a traditional basic 'core" service historically supported by local governments and requiring a significant amount of local and other funding. 7. Requires recurring funds at the local level in addition to other funding sources. 8. Description of services funded that relate to Medical Services. 9. Consideration should be given to organizations with a demonstrated history of having a 'waiting" list or demonstrated need. • CORE SOCIAL SERVICES RELATED TO SAFETY AND SECURITY SERVICES This group is designed to accommodate organizations that provide non - medical, but otherwise basic, essential human needs services to the disadvantaged. Services to Include • Services for the homeless and near homeless, who are abandoned or removed from the home because of violence, legal issues or family dysfunction, or are in need of food, clothing or housing. • Emergency disaster relief including but not limited to rescue and temporary shelter. • Services for adult and child daycare, health and hygiene services. End -of -life support for the disadvantaged of any age. Criteria 1. Documented 501(cX3) non- profit organization by the IRS. 2. Annual unqualified audit for organizations that expend Tess than $ 300,000. 3. Non- duplication of services and should contribute to and coordinate with the overall continuum of service network. 4. Have requirements to obtain local match funds from their state, federal funding or private sources and /or requirement to maintain a sustainability plan, including demonstrated successful fundraising history. 5. Licensed by the appropriate state and /or federal agency to perform the services provided. Weight 6. Requires recurring funds at the local level in addition to other funding sources. 7. Consideration should be given to organizations with a demonstrated history of having a 'waiting" list or demonstrated need. 8. Consideration should be given first to organizations providing countywide services and /or completing the existing network of like services. 9. Description of services funded that relate to the Core Social Services. QUALITY OF LIFE IMPROVEMENT SERVICES This group is designed to accommodate organizations that provide services created to improve the quality of life for any individual or community. Service to Include Educational, preventative and other services including recreational and cultural services. Information, referral, educational, training and guidance services. Criteria Weight 1. Documented 501(cX3) non - profit organization by the IRS or a. Annual or financial statement or a business plan for organizations that expend less than $300,000. 3. Non - duplication of services and should contribute to and coordinate with the overall continuum of service network. 4. Description of services funded that relates to quality of life improvement services. NOTE: It should be further noted that priority will be given to proposals which: 1. Target the working poor and financially - vulnerable citizens, racial and ethnic minority citizens and /or citizen groups with a demonstrated, unmet need. 2. Provide services, which have a demonstrated effect on: reducing other costly medical, social, judicial and/or other services (prevention) and /or supplementing current effective services (augmentation). Agency FY 02 % of group Amount total Care Center/Lower Ke s med Florida Health Kids Admin/Outreach/Promotion med Guidance Clinic/Middle Ke s _ GCMK Substance Abuse med - GCMK Mental Health 0 •atient med GCMK Ke s to Re Res. Sub. Abuse Trtmnt. med GCMK Comm. Trans.. Coord. med Guidance Clinic/U • • , r Ke s med _ Health Council of South Florida med Hos •ice med Rural Health Network Prima Care med Womankind med Total Medical Group American Red Cross 866,804.00 66.48% Domestic Abuse Shelter core Florida Ke s Children's Shelter core core Florida Ke s Outreach Coalition core Habitat for Human' _ FOlir • core - Heron core Heron/Peacock core - Monroe Assoc for Retarded Citizens core - Salvation Arm core Samuel's House core Wesle House core Total Core Services Group core 244, 644.00 18.98% Bi • Brothers/B' • Sisters •uali of life B'• Pine Athletic Association Bo s and Girls Club • uali of life Carin• Friends for Seniors • uali of life • ual Florida Ke s Youth Club • uali of life --_ uali of life Handica • • = d Job Placement Council Heart of the Ke s Youth quality of life Liters Volunteers • ual" of life Monroe Coun Educ. Fndn/Youth Challen • e • ualit of life -_- PACE Center for Girls ual of life Summer School Recreation Pr. • ram •uali of life _ •ual of life U.•er Ke s Youth Club • uaI Total Quality of Life Group of life Grand Total 187,404.00 14.54% - 1,288,852.00 100.00% i '4a.ks, 64 7 04 .4 e-hl. / t 1 (0,/ 1 Ir eGoi ✓k 4 ,:(e,h0, s t fJ,,+„,c,. cvv,e.75 ktk./; 1 MINUTES 2002/29 OF THE MONROE COUNTY BOARD OF COUNTY COMMISSIONERS Regular Meeting Board of County Commissioners Wednesday, February 13, 2002 Key Largo, Florida A Regular Meeting of the Monroe County Board of County Commissioners convened at 10:00 A.M., on the above date at the Key Largo Library. Present and answering to roll call were Commissioner George Neugent, Commissioner Dixie Spehar, Commissioner Nora Williams, and Mayor Charles "Sonny" McCoy. Commissioner Murray Nelson was not present. Also present were Danny L. Kolhage, Clerk; Isabel C. DeSantis, Deputy Clerk; James Roberts, County Administrator; James Hendrick, County Attorney; County Staff, members of the press and radio; and the general public. All stood for the Invocation and Pledge of Allegiance. ADDITIONS, CORRECTIONS, DELETIONS Motion was made by Commissioner Spehar and seconded by Commissioner Williams granting approval of the Additions, Corrections and Deletions to the Agenda. Motion carried unanimously. PRESENTATION OF AWARDS Mayor's Proclamation proclaiming March, 2002 as Seagrass Awareness Month. BULK ITEMS Motion was made by Commissioner Spehar and seconded by Commissioner Neugent granting approval of the following items: Board granted approval to remove surplus equipment from inventory via advertising for bids and disposal. Said list is incorporated herein by reference. I Board granted approval and authorized execution of an Extension Agreement between Monroe County and Anthony M. Bona d/b /a Garden of Eden for landscape maintenance at the Key West International Airport. 1 1 02/13/02 2002/44 John Jabro in the range between $15,000 and $20,000. Roll call vote was taken with the following results. Commissioner Neugent No Commissioner Spehar Yes Commissioner Williams Yes Mayor McCoy Yes Motion carried. Mr. Koppel addressed the Board Motion was made by Commissioner Williams and seconded by Commissioner Neugent granting approval to go forward with preparation of easement documents whereby the City of Key West will grant access easement along northern property boundary (Item on Exhibit) for Bayshore Manor; and County will grant to City: 1) sewer line from proposed restrooms for Botanical Gardens to lift station, said easement crossing County property south of Bayshore Manor (Item 2 on Exhibit); and 2) access easement along Aguero Circle (Item 3 on Exhibit) to proposed entrance to Botanical Gardens, which entails a commitment to provide the City with an access easement to the Botanical Gardens entrance as shown on the attached map, even though the access easement may be vaned slightly when development of County property to the south of Bayshore Manor is finally determined. Motion carried unanimously. SOUNDING BOARD Peggy Padan discussed with the Board "Help for Our Children" by the Monroe County Foster Adoptive Parent Association. No official action was taken. Robert E. Reckwerdt discussed with the Board Monroe County's failure to take respobsibility on the upkeep of Shrimp Road. Mr, Hendrick and Mr. Koppel addressed the Board. No official action was taken. Chuck Orem discussed with the Board use of County facility at 5100 College Road for a shelter for homeless citizens. No official action was taken. COMMISSIONERS' ITEMS Commissioner Spehar made a presentation to the Board concerning action on the recommendation from the Human Services Review Committee. Keith Douglass, Director of the Rural Health Network Healthy Kids addressed the Board. After discussion, motion was made by ) ----\1 E — ' Commissioner Williams and seconded by Commissioner Neugent granting approval of the Human Services Review Committee Recommendations, with the exception of the 6.7% increase for FY 03. Motion carried unanimously Commissioner Williams excused herself from the meeting ( BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: April 17, 2002 Division: District 1 Bulk Item: Yes No Department: Commissioner Dixie M. Spehar AGENDA ITEM WORDING: Approval for correction of typographic error in Service Groups Criteria presented by the Human Services Review Committee 2/13/02 ITEM BACKGROUND: The criteria will be revised to read: 2. Annual unqualified audit for organizations that expend OVER $300,000. PREVIOUS REVELANT BOCC ACTION: BOCC approved the Criteria for Funding at the 2/13/02 meeting CONTRACT /AGREEMENT CHANGES: STAFF RECOMMENDATIONS: Upon approval, please send correction to Alexsandra Leto, Chair of the Human Services Advisory Board. TOTAL COST: BUDGETED: Yes No COST TO COUNTY: REVENUE PRODUCING: Yes No AMOUNT PER MONTH Year APPROVED BY: County Atty — OMB/Purchasing Risk Management DIVISION DIRECTOR APPROVAL: /44,. L JzeA � e M. Spehar) DOCUMENTATION: Included X To Follow Not Required DISPOSITION: AGENDA ITEM # Revised 2/27/01 MEDICAL SERVICES This group is designed to accommodate organizations that provide primary and secondary medical services, dental services, and mental and behavioral health services. Services to Include Physical, mental and behavioral care services including but not limited to substance abuse and direct and indirect primary and secondary medical and dental care for the economically and mentally disadvantaged. Criteria 1. 501(c)(3) designation as a registered non - profit organization with the IRS. 2. Annual unqualified audit for organizations that expend les54-he+a over $ 300,000. 3. Non - duplication of services and should contribute to and coordinate with the overall continuum of services network. 4. Have requirements to obtain local match funds from their state, federal funding, private sources, and /or a requirement to maintain a sustainability plan, including demonstrated successful fundraising history. 5. Licensed by appropriate state and /or federal agency to provide the required services. Weight 6. Be considered a traditional basic "core" service historically supported by local governments and requiring a significant amount of local and other funding. 7. Requires recurring funds at the local level in addition to other funding sources. 8. Description of services funded that relate to Medical Services. 9. Consideration should be given to organizations with a demonstrated history of having a "waiting" list or demonstrated need. 1 CORE SOCIAL SERVICES RELATED TO SAFETY AND SECURITY SERVICES This group is designed to accommodate organizations that provide non - medical, but otherwise basic, essential human needs services to the disadvantaged. Services to Include Services for the homeless and near homeless, who are abandoned or removed from the home because of violence, legal issues or family dysfunction, or are in need of food, clothing or housing. Emergency disaster relief including but not limited to rescue and temporary shelter. Services for adult and child daycare, health and hygiene services. End -of -life support for the disadvantaged of any age. Criteria 1. Documented 501(c)(3) non - profit organization by the IRS. 2. Annual unqualified audit for organizations that expend Jess -#gyp over $300,000. 3. Non - duplication of services and should contribute to and coordinate with the overall continuum of service network. 4. Have requirements to obtain local match funds from their state, federal funding or private sources and /or requirement to maintain a sustainability plan, including demonstrated successful fundraising history. 5. Licensed by the appropriate state and /or federal agency to perform the services provided. Weight 6. Requires recurring funds at the local level in addition to other funding sources. 7 . Consideration should be given to organizations with a demonstrated history of having a 'waiting" list or demonstrated need. 8. Consideration should be given first to organizations providing countywide services and /or completing the existing network of like services. 9. Description of services funded that relate to the Core Social Services. • QUALITY OF LIFE IMPROVEMENT SERVICES This group is designed to accommodate organizations that provide services created to improve the quality of life for any individual or community. Service to Include y Educational, preventative and other services including recreational and cultural services. Information, referral, educational, training and guidance services. Criteria Weight 1. Documented 501(c)(3) non - profit organization by the IRS or 2. Annual or financial statement or a business plan for organizations that expend less-thers over $300,000. 3. Non - duplication of services and should contribute to and coordinate with the overall continuum of service network. 4. Description of services funded that relates to quality of life improvement services. NOTE: It should be further noted that priority will be given to proposals which: 1. Target the working poor and financially - vulnerable citizens, racial and ethnic minority citizens and /or citizen groups with demonstrated, unmet needs. 2. Provide services, which have a demonstrated effect on: reducing other costly medical, social, judicial and /or other services (prevention) and /or supplementing current effective services (augmentation). BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: August 16, 2006 Division: BOCC, District 1 Bulk Item: Yes X No — Department: Mayor Pro Tem Dixie M. Spehar Staff Contact Person: Celeste Bruno AGENDA ITEM WORDING: Approval of the members of the Task Force to eliminate duplication of non -profit services. ITEM BACKGROUND: This concept was first discussed and there was support for in 2003 -2004. Due to elections the process was set aside. It was brought up again at the June 21' 2006 BOCC Meeting. PREVIOUS RELEVANT BOCC ACTION: At the July 19 2006 BOCC meeting direction was given to create a task force whose purpose is to eliminate duplication of services and create better coordination between non -profit agencies. The task force should be made up of (2) non -profit agencies, (2) Humans Services Advisory Board members: (1) board member and (1) county staff member as a liaison. The task force shall exist for 270 days. CONTRACT /AGREEMENT CHANGES: STAFF RECOMMENDATIONS: TOTAL COST: N/A BUDGETED: Yes No COST TO COUNTY: SOURCE OF FUNDS: REVENUE PRODUCING: Yes No AMOUNT PER MONTH Year APPROVED BY: County Atty OMB/Purchasing Risk Management DIVISION DIRECTOR APPROVAL: Dixie M. Spehar (Dixie M. Spehar) DOCUMENTATION: Included X Not Required DISPOSITION: AGENDA ITEM # Human Services Advisory Board Task Force to Coordinate Services and Eliminate Duplication Jaime Pipher Director Guidance Clinic of the Middle Keys 849 -0481 Arianna Nesbitt Executive Director Florida Keys Healthy Start Association 293 -8424 923 -9125 (cell) Susan Gouldy United Way of Monroe County 296 -3464 304 -8509 (cell may not be current) Wendy Coles SHAL 393 -3666 Doug Blomberg Executive Director Wesley House Family Services 292 -7150 Nancy Sutton President Lower Keys Interagency Council 292 -3566 Monroe County: Alexsa Leto (Current HSAB member) X3485 Deb Barsell- Chair X4489 HSAB FUNDING OVERVIEW FOR FY2012 iiMir P nYfff 1 1 iinii .1141 . 14ilfiii Nfifri q i 1 1 1 1 1 11 E n N 51111 I S .� xN i r m� . ;.13. i' N - /'°— tia nTe L .N f . rt% �k$o g m Egg$ w, : 8 $U�k s lir ill i6ti - mi! _ :: r lei v $ 1 6 g L ower �fL =:se N VF6888; gNY' So_ xxxf w if " - ;;.i6 , aUE §iig yr o g Q Ng g g ss_ y ' ea gOri ® - NI 1 t III 1 k ., Illil TR R " =$ :g zo l p 'i 1: ,,,: 0 "1 5 I I m ,., r ,i3 Elt!".;Ai IlienWi EIF,RnM r�„ g : J : a x � xiis � - ill x !' l II 1 6 . -,- .. . : fri a i L ATTACHMENT C EXAMPLES (Healthy Start, Wesley House and AIDS Help) n n n co -1 co k L (D N O , CO co 71 (n co CI) o o �, ° it') a 3 M 0 0 a m n D n a CO • a co a c m E ri' n 0 a in C p! 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N( 3 3 f c� c o- co a: Q D. —. p ° "< 0 CD n O o; CD 0 a „Ts — o fQ C "0 0 o cc a o_ a' 3 3 8 3 0 0 c 3 0 * _ v Z N n O '� (D C1 a fl) cc O S 3 0 N 2 (D .. M 3 co a) N N c fD ° 0 w o cr) 3_ "' n 6 3 c , °' 0 7. o a c -to * a _ . �% 0 < °' to + a m , - d 7 7 a 0 _ . E - - - - - - - - - - - 2 ƒ ƒ \ a R. / / / \ CA C \ ~ £ a , Z m & \= \ f 0 Z% E § @ P ] J \ / 2 n % _ & _ . w § i 0 7 @ } ® g / & I o , ' _ ® $ ƒ / / ƒ \ / $ g i { = . . \ ® 0 \ \ D CD t % —I CCD o / /ƒ -, s > 5 ƒ \ 7 $e ± / 0 o 0 j « 4 2 o ® t o g }\ \ / / z Z CO CD _ o a / } / $ 2 / o o * 0 ] % { / \ 2 / 2 7 fl) . \ m = 2 E / -0 § E ) j f / \ E / / f ° / \ Q. -n ] 0 \ - c 0 rn / m / ( o % a 0 7 2 -)m \ 0 ; m 2 [ a 0 \ 2 C 7 ' 2 / � \ J 5 » f ) Z k 0 % k & r E ƒ \ I / Ch < / < -0 c @ K 3 / m 3 § % n ( e (n a 3 » f J 0 ® / cp 0 % J c 0 -, o E / = m = 'l / �� < . CD CO (n A c A ƒ k g m ° n f z = ■ m \ o o c 3 m R R a c 0 3 } m 2 ¢ @ 3 a < St o ! E § = k \ E ° = y co = .0 co E % 2 ., n � \ \ = , a \ \ _. ° g m ` 0 O _ _ _ _ _ ƒ $ c . . E 3 t it Attachment of Attachment - hment C Profile of Clients and Services In response to the question regarding unduplicated clients for the entire agnecy, each client is considered separate to the state funding sources. Clients are not considered duplicated at the state level per funding source. There are some children and /or families that may be obtained various types of services from the Wesley House system of care but the servcies per each program are not considered duplicated. I . m K 0 � m 0 o _ X r CD -- -I a a N c o o(D v1 (D Eli o v n� 3 a (r) a 0 _ c D (n 1 H n 3 5 N o c o 3 w v, c Z 0 ; c) H 0 v 0 0 N 7 N (D CD CD N 0 = o 0) - o ( -, c`D v o 3 CU 0 o D v, D D o D 0 D - 0 D - D 0 D 6 --I o di o�� a) v 3 0CD m a 4 a �, o Z ea cv co v 0 0 FIT - CD - Fr. z v 0 w ( " N w v) N _ (I) ( w O w 3 5 3 3 3 (n 7a 7 3 3 0 0 3 3 C 0 CO N w - Q 71 O w p p O - 3 r ° o m 0 * . O -n o 5 2, o C) c m 1 v r 5 v3 a 3- m ID 0) ID 01 o) rn 0) rn 0 O 0 m Z O O O 0 v 0 v 0 v v el. N 0 Cn 0 0 0 0 0 0 O 0 N O cn 0 0 o D o 0 0 0 0 0 C 7 7 7 7 7 c 0 0 Z `G `G n - v cn CD CD (D (D CD (D 0 CD Xi 7 (D CO 'O (D CO - 0 O D CD ( (D (D - 0 (D CD - 0 (D CO D (D (D P CD C0 n 0 7 cn o (7' o o m3 (r 0 3 6' 0 3 v, 0 3 u' 0 3 (r (11 CD 3 m a) (o (D (D ( 7 D co , D c o - fy 7 - 3 - 3 CD TI CD Ti 0 (D ?7 0 (D � N (D 4 i 0 C) - 0 0 7 7 7 CD C O 0 0 0 0 0 0 0 0 @ 3 _' 1 l C 0 a c) a C) _w . c 7 03 (D N XI d C in N e D cD a 13 (D ID c,.) A (71 (0 C,3 0. d O , O Vj n O 1 ` (D 1 0 -.CD ▪ v O co - ID _ O (O (T CO N O N -w Zt cu a s v v C - - K D z 7 m 7 co O O CD 3 N (D (D (D sy r) 3 � � — c a)) a < c c a ° rD o ° : c n m y n w cD 0 V 0 0 N O Q (D v CD N o 5" Fo y S (7) n cD 3 3 n co , — v) v) c 5 ,:o 3 ii) N ( O - +, o n C - c,, � 'z' O S CD 0 N ] O N D o D D F in a n = = CD = O= _ (" 7 to cD cD CD cD (D 3 < O (D CD N ? A 7 2- < y CD a) (1) o tu v f 3 FE o n° o 0 � ((J 0) a) 0 c cD w w v a m (, st n n ii O N N n) 7 0 O O t�'D 0 N .•. O c co o O O O n a) - 3 ., C 0 < O ,�'. c O O O ° .O+ < = N < O 3 0 ) (D C + ) O _ O n. 7- C a CA 0) 0) 0) 3 << (D v 5' c n a O o O o 0 0 'C 0 N N O O O O D c c c c 3 0(D - = > 3 A S y 0) _ y n 0? . _ + CZ a C1 a y , " . n y CD CD CD (D O 7 v A 0 _ .-4. N Cl( S y + (D CO (D CO (D CO () CO o < — O. 3 m 0 3 �n o 3 cr o 3 �n o 3 6.., CD CD CD CD N d ( D CD ca (D C n i (D CO CD CO p J c = � ( n (D m (-/, (D m to (D T1 0 (D m y > j n N r) N O N O N O < G G `< O 0 cD-, « A A A A 5. a v Pi) 0 0 0 0 0 CO CO y j C C C C CO O CD O -. -, -, CS c O — 0 5_ a O ,. O _ ? C7 O • cD O N C fD CS A.-• a) O 0 O (17 FT v) 0 u) <. 0 O O O y A j 3 W W —• _ n . O (0 CO Co (7) N O ° cD N 0) , Q) _ A _ 1 A a y 7 N a cn * a F,• .- -- (D a) (D a" O O 7 '� 0 O 0 -s 0 O (D -w O 7 .. Co CA) 3 N A A v (D v J C.J� CT O 07 y - CD i O C (p 5- O CLIENT DEMOGRAPHICS January 1, 2010 — December 31, 2010 Demographic /Category Male Female Total Clients Clients Clients Clients Total Clients Served 2010 341 _ 54 _ 395 New Clients Enrolled 2010 66 11 77 Age ■• 13 -17 — 0 0 0 18 -24 2 1 3 25 -29 13 1 14 30 -34 16 5 21 35 -39 30 5 35 40 -44 56 10 66 45 -49 86 10 96 50 -54 72 10 82 55 -64 56 11 67 65 -older 10 1 11 Race /Ethnicity White 292 30 322 Black- African American 24 21 45 Hispanic 42 4 46 Other 24 3 27 Income Levels < 100% Poverty Level 137 30 167 101 -150% 94 17 111 151 -200% 45 1 46 201 -250% 22 3 25 251 - 300% 21 2 23 >300% 22 1 23 Insurance Status Private Insurance 61 9 70 Medicare 119 12 131 Medicaid 49 13 62 PAC Medicaid Waiver 135 22 157 No Insurance 100 14 114 HIV /AIDS Status HIV Not AIDS 90 14 104 AIDS as CDC Defined 250 _ 40 290 Enrollment Status Deceased Clients 15 1 _ 16 __ Active New 5 9 64 Active and Continuing 286 _ 45 331 Closed Client File 44 7 51 Employment Status* * _ Employed 113 10 123 Unemployed 228 44 272 ,. ' ** Point -in -Time Employment Figures as of December 31, 2010 FY2012 HSO INFORMATION ON OUTCOMES a n n S n n 3 '"..'1' T n r' n ca 3 f. - v_ - S m n o s • 7`: ,7,.r. n ° n ,-- 'r m 7r o 7c F n .N r n m A ' 3-` ' n ? ? d n c° a n n n 3 3 n; . D " C v S . = D J Cr 8 w - u a O O O T 6 v O T „ Go T O O 1, J . O o0 n ° n ° - 2 T w n a 3 ,, � -^� r n a o ,9 c o 3 5a ° O g; a x n 3 3 n o c • n m g n n Y' 1. Y. p^± `° 3 . d 1 E,; 3 3 w • = g .< ° 81385, fi , , n a° ? R N . N 2 n 4 a w , p c � = v na ry O 3 5' 3 5-5.W " 3 0 , 3 c' An 6a ^ ? 7 n • 1 5 g ; m n aR $ 3a ^ s n ° o r 1.... a. p yy n 3 " 5' n 2 ? 3 n n ' d m '^ ^ _ 'e.0 o ° c c . _ n ^^ ^ d 4 = n F n_ 3 $ 3 G ; a n o o _ '" ° Z Y' P.. a. " 0 o a. s n m 3 - 3 .p o. 3 w U �—' n C m $ .e. 53 'p 2 P. o _ . 3 B a c 5- n GG3 ., ..3 5 a ^. n R k o . 1330- 3 = ='3 Y. ri 2 3 ' w 3 3_ n 0 7 m F - ° —, ° v H c 0 o s n n 5 £v 3 3 5 ° d g 4^ 5 _ ry, a 7. c G n R d R 3 s 3 — o— $ STS g n 3 w 3 e '3 F , R T -2 n g s n 3 b f? a"' n .a o o, v, ° 3 o l n Q ° 3 o c N Q 0 '7 ° no G E. 3 " 2 5 - y c m R 3 ° G ;. n 0 3 4 w N. 7 I ,l 1. ^ 1 n ] 9 J ° ? n O R 5 n P v - r1 ° - n 2 v ° % G o G ° G 'a' G ?= c, a 2 , °a d a g • �� 3 ^ � ^ ° ? o ^ o n E 3 s a 5 .7 ^ ° o N 3 G o ° u °-1 a o -. ^ ° c 3 w F _ y o n T c G o S " n. F 3 '. > > G _ s a o' N < n o e 0 '&'' N 3 7 Pi -e G 3 G 3 T v ^ 3 y s s c n r o �_ a 3 0 . fg a 2 2 g g _ 8 tt R ' 3 5 ° 0 3 2 , p 9 u 2 -, t n 3 v 3 0 4 6 0 'r o 5: o ° , b o 3 s ° , • ° O a ^ G G 9 ,. 3 a G a ^ ^ a A o '4, 5 G > n^^ Fin fi n = g ,. 3 a a a 3 -g ,. 3 - " •° c o ° 5" 3 • 7 - 6 , N °° 0 5 - o a 7 3 w �' a n ^ _ G it. ° _ w ^ a ? ter-. a.4 c ? c n u c ° G a ° G ,� w ' t j • o. A ,N e .. 'n is $ 3 a o s a a 3 w a n ° n g.93 0 $ a m - n 3 - a s .a .; v 5 x � W n 5 o 0 3 0 '� c c o ° _° ^ v a o o c m g C 0 0 v 0 = e ° ^ ° 1 3 O v a E .? .. o r 0. w n- r N ! 'n✓ 2.- T w p o- ^`_ cp o S o r a M — >- X 3 ° d '. '° o g n a O. i'f' 7, -4- p S 2 3 2 e Z 0 1.. '' . J = - O O 4. O J C J a i. O P J O ,c ., J P z z 2 3 ri p ;^ $ 2 g o . 7 < -1'3,.,`' j m 5 s q. > 8' o 3 a ^ c u. ^ '$ n 5 c n g G i n a d t - g r 3- 7° 0 t+ 'O } F O 3 35 a '� 3 J O n m a n ^ 3 1 1 g Ap o 3 2 2 5 771 2 - "� ' 5'v' ^ n , a b & H ^. O = M1 ] -^i -. n N '� " O 't{' 5 O_ Q S 2 G 7 3 o ' ' A 5 m "b 'a ' o m 2 = 0 T a 0 9 ° f N f 78 x t -:-_, 53 f 2 2 5 n a ° a ° c 2 3 < v N 0 2 P 2 a E $ 2 2 o- H m - ? o V" w e 5 p0 'O 3 3 s �' p n o o, o Et o n i p o 5 ^ N 1i 3 =-,i2, a 3 ° fn' '� ° F,.-'?:: F..---.'1 °�- X p o o F w o 2-8 0 ❑ ° 6 n om 3 R - p r. it G v c m° a � C ' F-'' 5 �` w 3 > q W - 5.:g R: o^ r 'a n 3 n 0 0 0 w - A A 9 go p H G r`1 1 - ;-1 0 1 N n P d p N a n . 55 f o N O 0 3 N K 7 } ? O y a V n J G n . O n 2 O 3 1 5 ,F S N Q 3 0 = n . h 0 . a & R � 3 5 " R n ? B B 3 2 a '„ 3 5 2 -y 3 y i 0 n G X > > R o - ^ 5 '" ^ ^ 3 re E"' 0 0 R 7 7 z a n a . U ^ qo m a n n v a o = 0 3 " o o . 2 - 2 Fula: , : D > o . ° -, = 3 , 3 Ns u c 2 _ _ a o .- n n ' s ,',‘,.a8 ^ o N, G 4 m 3 N n 7,a..: 3 ^ H 4 G n K> > a 3 a F n d n G 556 v .4.-g . a 3 v 7 G K {° 02. a . fn 2 g o 1-6--"" n � ° rt 3 2 ^ a n 5 a a 5 5 ^O , 9 f u n ... n 0 E %' w ' - 0 2f� .. a 0 n V ., 5 g .5 T � x o s"'";. a ' :77,2 R - n t F. a 2 s a 5,:)" 2 o g 0. F o s v o K 7 3 R S ' 3 , 9 n ni a G R n g x a 5 o d R o W 2 5 o a N n m r„,1. C O a G A ; Q O A O 6 u 6 0 - a V C � , G > o G 4 S ^ 5 S o fn o F ^ 5 5 .3 '8 a ^ fs J F i 3 d o a o - 5 E. 9, F 3 A 9^ d k • 0 4 tl Y ^ o -5. - ° 0 .6-p: 3 b v P o g o 3 0 ? ° 0 v o k 0 R$ 5 56 ° f 3 E o, 006- " n j 5. 3 2 5 ° R -< 6 o ".,4g ` G a i G G 2- :;2:5" G o -,c- b < 0„ 9 . ^ s d o 3 L 5 r.R a^ -Gi ^ k . i, !n � j Q O - ` g _ o Q N u A ? A n n '. F H HI .N n A 7 ^ 4 O Ei 7, a o.. ? a o. > > _ w 6 '0 ,2 2 aT o A ,, , GB m_ s 2 S a A g 2 n 0 a °. 6 s o 1-6 a 4 ` n' a 5 y tJ 2 N u n o '< O o ,9 o 7 - U ^ ° G ^ ; g y p px- 'i 3 5 o f � C - .. 3 o 5 m a .�, F n °° a ^ 3 n 0 R a 0 . F 6 . 3 0 * q 8i G s Y 3- n '-. . 4 - a < j -.5 w , ^ 3 m u d3 2 ¢ o ,3 a a a w P fn v 2 FY2012 HSO INFORMATION ON IRS FORM 990 re ° j 6 74 0. n' n n ' n 3 • 7: 5 i n C n-»v:,-ip ca P D > x 7: TC�C?N''t D p , n , 4 o -" , C 0 r, . c ez O c o 41 C O 6 ' 3 7 n w " - ' 3 ' � H 4 C , .< 'O G. 0 -, x , o n o w d rn s �. w -' v 5 T tc T o0 b O 2 a. r- rn % n CE ° a X 7 n o ^ o ry d 7 0 w N ro r9 s 0 5 . .., r o 0 0 R O c U cm o. Z s 4 n T > Z v) G � � Tn5 T d O LI: n �s = n ° o 0 sn n ,. o _ r . w O H H N i , , , , N , , v ti ry y v N .n O N N n O I 3 °o "11 0 0o `o "< 1) tJ tJ tJ N N 1-.) tJ 1,.. tJ (0 ^ tJ IJ tJ N IJ t t.) I p ~ 0 0 0 0 O 0 0 0 O O 3 ;, 0 O O O O O O O N — J0 '0 O .0 O '0 .0 '0 © C 2 C '0 ' '0 0 '00 '0 .0 O C ° -0 R o n 0 to 4 S Z0 zZZ Z Z Z Z ZZ Z '< ZZ Z ZZZ Z a» ° o . 0 0 c o 0 0 0 0 0 o v o 0 0 0 0 0 0 °r Z Z a 3 =` - , - c c J O .., 00 J o o '0 3 '0 Co: _ p is 3 y r0 tP < Cr a 7. 3 o o. y O 0 0 TO a z z z 0 0 0 m 0 0 Z -. `p 0 : 0 0 o C "9 co,, O z � a a a 0 3 :: n; .. a o o . - < — rn c Z' Z' Z Z Z Z Z Z Z -, 4 Z ZZZ Z C& "'+ O 4 c Z z o 0 0 0 0 0 0 ▪ o a o 0 0 0 0 rn ^ O 0 o . 9 > > ° w D ' n A s c ro 0 c h i a $ n ° p p, .a PD GO ▪ 3 3 . 11 7 = H 0 9 f A Z Z Z_ Z Z o o o ZZ U'O n w O Fn 0 9. w to v, vy o v, to c.9 o v, fn A 4:, o a a , , "0 A O ' C ' V cO I..I ot "C n t ., v .9 ^, 'O .9 .p O .Q rn A In - 00 3 "el _ O d 00 p; O p . p. O O O I o a o a ▪ a , a a n Y_ U • r., Z 0 (n v) Vf , .9 fn 4" V N 9. W ls (n of ( n Vf Vf N 'O J A t., A O J - 0' .9 V ,, _. 00 4 0 _ 'O -1 3. t0 J 00 O ' W A C 00 O' J J ' O 00 W A J 7 7 A .0' © — 0' © © 0 t. O tJ 00 '0 , - O O 0+ 7 j O O< C 0 J O 00 tJ N N O W .. 00 O O O A A O O O n. O A 0 0 J P O J O 0 'O d S t n 0 O 0 • 2 R -< 4 -< "< -< Z 1 Z -f .< Z '< "< -< -< Z -! n n - r. F F,, co 0 v 0 H 0 a s H N 0 N " 7 O n O y , v ' n 6 0 c _ rr II 'J D X f u_ ZZ Z - Z Z .n Z 'ZZ N Z ZZ Z ZZZ Z L3 9.9. 0 0 0 9. 0 0 o F 9. 0 0 9 9. 9 0 0 va 5 5' 5' 5 5' 5' N V S 5 " 5 i, 5 S' S' S 5 5' S 5 A v ' .4 v. In v N v v v LA LA N O r n i0 i0 (u y ! n ! y !- is i0 i0 n n n %0 -1 w N - T 0. O ; r ti d n G ri 2 d n -. G O n "y a _ -r n d ' O p r w 4G „ ' c C= 3 a G E o a ° _. 0 c° a o r c d o n ',1; n a -, n .. O O n O ni n n 7 o O O O n 0 > S .... co ... O n W .i n (--.V 'f r 2, C d 0 0 7C n ,n n' r, 5 7 -�G n n zrn a -< < , m < E _ n N a s H a o n N n N N N N 0 _ � 0 x t J I ,O,' n ,. -, S c O o 'y -. IJ "" IJ N _ - N 0 co O tJ O © t., • 0 2 , O Of. x _ O C O O O O p FJ — t J tJ N L '- o O O O -.. O O O O 0 3 c 7 0 O O L .0 .0 O O O -- En • F, R 5, w a n n n 0 3 F. -o tJ - 0 u 7 0 y 0 Z. Z 0 0 0 0 0 0 0 0 0 00 0 n 0 n f:', _ C/, ? . 3 < n a 0 0 0 0 n f9 C s ^ . 7 n = C C C C a n �. ,n n n f n a 7. r i-. s O, 0 n H ^ 0 0 0 O t7 O O O • n o ., m N 0 c to O • = Co < 0 CL 0 • 0 °' f D ro M. 0 Z 0 0 0 0 0 0 0 0 0 0 0 i 0 3 n S.- n A n N H 7 6 n O 1 n: Z '2 0 0 Z Z 7 Z 0 0 B 7 s W C N O O v , ° 'o �' to _ -, L " `. 'a NJ - 0 'C 'a 7 I4 O J ■ O 'O, O �, 0 t- ON 0 0 CO O < < w < 0 0 O O 3D1 O o a t a oo D. i.. 0 . n 0 . A < E '^ o . o . o , . 0. 0 a d a 0 . O CO 7 -1 z 3 E > > o w� J n y . = o O N O IJ O i., O 7 ,0 W W o 0 o to 0. , f o o o 0. n n a o a d H ■ 0 0 0 0 e J C _< C 0 -,, .0 ..r. C a 0 ..c. C z -< $ O Co 0 N 0 H H o O 0 O. 5. o 0 = 0 O n A N n 0 2 ZZZZ z zz zzz 0 0 0 0 0 O .. - ©C 0 0 0 0 73 0 c 5 6 3 3' a ' g' g' g _. 5. y H ARTICLE ON THE NONPROFIT STARVATION CYCLE (Stanford Social Innovation Review - Fall 2009) j STANFORD GRADUATE SCHOOL OF BUSINESS STANFORD SOCIAL INNOVATION review The Nonprofit Starvation Cycle By Ann Goggins Gregory & Don Howard Stanford Social Innovation Review Fall 2009 Copyright © 2009 by Leland Stanford Jr. University All Rights Reserved T STANFORD GRADUATE SCHOOL OF BUSINESS Stanford Social Innovation Review 518 Memorial Way, Stanford, CA 94305 -5015 Ph. 650-725-5399 Fax. 650-723-0516 Email: info @ssireview.com, www.ssireview.com 1 . - - , . . k r , - 1 , , . , , s - i , ' . t , : , . , s , . , . - • • .r AS . 40. . . . • ■.- z MI, j 1 1 .....1 ... . 4111 . ... ....... s , _ ... • ..., - m I I .... • I • , I; • .. ..............." 0 4 - N %. 1 1 a . J 3 • . . . ..) . •. . .............:::,- ,....t..): N N. .\--............: ......... ...)s- I N , • 1111 Il L -- N ... # oo 0, . e 0.. 0 0 0 0 0 0 . 0 . 0 0 . . • . 0 . 0 0 • 0 . 0 • • • " 'de " ' . . .. . io%iortitit;, . Nonprofit e S ta rv.ati Cycle By Ann Goggins Gregory RGANIZATIONS THAT BUILD ROBUST & Don Howard • infrastructure —which includes sturdy infor- 1I1ustra[ion by David Ph:nkrrt mation technology systems, financial systems, skills training, fundraising processes, and other essential overhead —are more likelyto succeed than those that do not. This is not news, and nonprofits are no exception to the rule. Yet it is also not news that most nonprofits do not spend enough money on overhead. In A vicious cycle is leaving nonprofits so hun- our consulting work at the Bridgespan Group, we frequently find gry for decent infrastructure that they can that our clients agree with the idea of improving infrastructure barely function as organizations —let alone and augmenting their management capacity, yet they are loath to actually make these changes because they do not want to increase serve their beneficiaries. The cycle starts with their overhead spending. But underfunding overhead can have di- funders' unrealistic expectations about how sastrous effects, finds the Nonprofit Overhead Cost Study, a five- year research project conducted by the Urban Institute's National much running a nonprofit costs, and results in Center for Charitable Statistics and the Center on Philanthropy at nonprofits' misrepresenting their costs while Indiana University. The researchers examined more than zao,000 skimping on vital systems —acts that feed IRS Form 99os and conducted 1,500 in-depth surveys of organiza- funders' skewed beliefs. To break the nonprofit tions with revenues of more than $Ioo,000. Among their many dis- maying findings: nonfunctioning computers, staff members who starvation cycle, funders must take the lead. lacked the training needed for their positions, and, in one instance, al' 2909 • SIANIORD SOCIAL INNOVATION R[ VIE W 49 furniture so old and beaten down that the movers refused to move determine where the dysfunction really begins. Our sense, however, it. The effects of such limited overhead investment are felt far be- is that the most useful place to start analyzing this cycle is with yond the office: nonfunctioning computers cannot track program funders' unrealistic expectations. The power dynamics between outcomes and show what is working and what is not; poorly trained funders and their grantees make it difficult, if not impossible, for staff cannot deliver quality services to beneficiaries. nonprofits to stand up and address the cycle head -on; the downside Despite findings such as these, many nonprofits continue to skimp to doing so could be catastrophic for the organization, especially if on overhead. And they plan to cut even more overhead spending to other organizations do not follow suit. Particularly in these tough weather the current recession, finds a recent Bridgespan study. Sur- economic times, an organization that decides —on its own —to veying more than roo executive directors of organizations across buck the trend and report its true overhead costs could risk los- the country, we found that 56 percent of respondents planned to ing major funding. The organization's reputation could also suffer. reduce overhead spending. Yet decreasing already austere overhead Resetting funder expectations would help pave the way for honest spending (also called indirect expenses) may jeopardize organizations' discussions with grantees. very existence —not to mention their ability to fulfill their missions. Many hinders know that nonprofit organizations report artificially And although the Obama administration's stimulus package may low overhead figures, and that the donor literature often reflects fuel rapid growth among some nonprofits, many will lack the in- grossly inaccurate program ratios (the proportion of program-related frastructure to manage the windfall and may well be crushed under expenses to indirect expenses). Without accurate data, funders do the weight of all those well- intended funds. not know what overhead rates should be. Although for -profit analo- Why do nonprofits and funders alike continue to shortchange gies are not perfect for nonprofits, they do provide some context for overhead? To answer this question, we studied four national non- thinking about how realistic —or not — average overhead rates in profits that serve youth. Each organization has a mix of funding, the nonprofit sector are. As the figure on page 53 shows, overhead including monies from government, foundation, and individual rates across for -profit industries vary, with the average rate falling sources. We also interviewed the leaders and managers of a range of around 25 percent of total expenses. And among service industries — nonprofit organizations and funders, as well as synthesized existing a closer analog to nonprofits —none report average overhead rates research on overhead costs in the nonprofit sector. below 20 percent. Our research reveals that a vicious cycle fuels the persistent un- In the absence of clear, accurate data, funders must rely on the derfunding of overhead.' (For an illustration, see "The Cycle That numbers their grantees report. But as we will later discuss, these Starves Nonprofits" on page 51.) The first step in the cycle is funders' data are riddled with errors. As a result, funders routinely require unrealistic expectations about how much it costs to run a nonprofit. nonprofits to spend unhealthily small amounts on overhead. For At the second step, nonprofits feel pressure to conform to funders' instance, all four of the youth service organizations that we studied unrealistic expectations. At the third step, nonprofits respond to were managing government contracts from local, state, and federal this pressure in two ways: They spend too little on overhead, and sources, and none of the contracts allowed grantees to use more than they underreport their expenditures on tax forms and in fundrais- 15 percent of the grant for indirect expenses (which include opera - ing materials. This underspending and underreporting in turn tions, finances, human resources, and fundraising). perpetuates funders' unrealistic expectations. Over time, funders Some foundations allot more money for indirect costs than do expect grantees to do more and more with less and less —a cycle government agencies. Yet foundations are quite variable in their in- that slowly starves nonprofits. direct cost allowances, with the average ranging from ro percent to Although several factors drive the cycle of nonprofit starvation, 15 percent of each grant. These rates hold true even for some of the our research suggests that taking action at the first stage — funders' largest, most influential U.S. foundations. And foundations can be just unrealistic expectations —could be the best way to slow or even stop as rigid with their indirect cost policies as government funders. the cycle. Changing funders' expectations, however, will require a Many times, the indirect allowances that grants do fund don't coordinated, sector -wide effort. At a time when people need non- even cover the costs of administering the grants themselves. For profit services more than ever and when government is increasingly example, when one Bridgespan client added up the hours that staff turning to nonprofits to solve social problems, this effort is neces- members spent on reporting requirements for a particular gov- sary to keep nonprofits healthy and functioning. ernment grant, the organization found that it was spending about FUNDERS' UNREALISTIC EXPECTATIONS 31 percent of the value of the grant on its administration. Yet the (under had specified that the nonprofit spend only 13 percent of the The nonprofit starvation cycle is the result of deeply ingrained be- grant on indirect costs. haviors, with a chicken - and -egg -like quality that makes it hard to Most funders are aware that their indirect cost rates are indeed too low, finds a recent Grantmakers for Effective Organizations A NN GOGGINS GREGORY is the director of knowledge management at the Bridgespan Group and a former consultant in Bridgespan's strategy area. In her (GEO) study. In this national survey of 82o grantmaking founda consulting work, Ann's clients included education and youth development organi- tions, only 20 percent of the respondents said that their grants in- zations, as well as foundations. elude enough overhead allocation to cover the time that grantees DoN HOWARD is a partner at the Bridgespan Group, where he leads the San Fran- cisco office. His clients have included foundations and nonprofits working to alle- spend on reporting. viate poverty, end homelessness, revitalize neighborhoods, end inequities in edu- Individual donors' expectations are also skewed. A toot survey cation, and improve the environment. conducted by the Better Business Bureau's Wise Giving Alliance SO SIANwORD S0( IA, INNOVAI ION RFYIkW • Iaii 2009 The Cycle we often see clients who are unable to pay competitive salaries for That St c1e qualified specialists, and so instead make do with hires who lack the necessary experience or expertise. Similarly, many organiza- Nonprofits y c e ,40 < ∎6a�� tions that limit their investment in staff training find it difficult to Three forces � o` . � ,} ° � e o'� t. develop a strong pipeline of senior leaders. intertwine to deprive o Q �` ,e' .4,. These deficits can be especially damaging to youth- serving or- organizations of 2 .. @ ' i ganizations, notes Ben Paul, president and CEO of After - School much needed E X All- Stars, a Los Angeles -based nonprofit organization that provides overhead funding. after- school and summer camp programs for at -risk youth nation- .. „ i wide. It is clear to anyone who has led an organization that the most 4 rca important capital in a company is the human capital,' says Paul. In t ' _� , F;t� "`" after- school we have a saying: Kids come for the program, but stay , " F� ' - , for the staff. If we don't hire the right people, we might as well not t =_ µ. , run after- school programs." Meanwhile, without strong tracking systems, nonprofits have a hard time diagnosing which actions truly drive their desired outcomes. found that more than half of American adults felt that nonprofit "The catch -22 is that, while organizations need capacity-buildingfund- organizations should have overhead rates of 20 percent or less, and ing in order to invest in solid performance tracking, many funders want nearly four out of five felt that overhead spending should be held at to see strong program outcome data before they will provide suchgen- less than 3o percent. In fact, those surveyed ranked overhead ratio eral operating support," says Jamie McAuliffe, a portfolio manager at and financial transparency to be more important attributes in de- the New York -based Edna McConnell Clark Foundation. termining their willingness to give to an organization than the suc- Take the case of a well- respected network of youth development cess of the organization's programs. programs. To protect the identity of this organization, we will call it Not only do funders and donors have unrealistic expectations, the Learning Goes On Network (LGON). Poised for a huge growth but the nonprofit sector itself also promotes unhealthy overhead spurt, LGON realized that its data systems would be hopelessly in- levels. "The 20 percent norm is perpetuated by funders, individuals, adequate to accommodate more clients. An analysis showed that and nonprofits themselves," says the CFO of one of the organiza- program staff spent 25 percent of their time collecting data manu- tions we studied. "When we benchmarked our reported financials, ally. One staff member spent 5o percent of her time typing results we looked at others, [and] we realized that others misreport as well. into an antiquated Microsoft Access database. One of our peer organizations allocates 70 percent of its finance di- Staff members can become so accustomed to their strained cir- rector's time to programs. That's preposterous!" cumstances that they have trouble justifying even much - needed in- In this context, nonprofits are reluctant to break ranks and be vestments in overhead, our interviews revealed. "We [had] known honest in their fundraising literature, even if they know that they for a long time that a COO was vital to our growth but [hadn't] been are fueling unrealistic expectations. They find it difficult to justify able to fund one," relates the CEO of one of the four youth develop - spending on infrastructure when nonprofits commonly tout their ment organizations that we studied. But when his organization's low overhead costs. For example, Smile Train, an organization that board finally created the COO position, the rest of the staff resisted. treats children born with cleft lip and palate conditions, has claimed "They had lived so long in a starved organization that the idea of hir- that "too percent of your donation will go toward programs ... zero ing a COO was shocking to them." percent goes to overhead." Nevertheless, the fine print goes on to say that this is not because the organization has no overhead; rather, it MISLEADING REPORTING is because Smile Train uses contributions from "founding support- The final driver of the cycle that starves nonprofit infrastructure ers" to cover its nonprogram costs. is nonprofits' routine misrepresentation of how much they actually This constellation of causes feeds the second stage in the non- spend on overhead. The numbers that nonprofits report on their profit starvation cycle: pressure on nonprofits to conform to unre- financial statements "[defy] plausibility," finds the Nonprofit Over - alistic expectations. This pressure comes from a variety of sources, head Cost Study. Upon examination of more than 220,000 nonprofit finds the Nonprofit Overhead Cost Study. The survey found that organizations, researchers found that more than a third of the or- 36 percent of respondents felt pressure from government agencies, ganizations reported no fundraising costs whatsoever, while one 3o percent felt pressure from donors, and 24 percent felt pressure in eight reported no management and general expenses. Further from foundations.3 scrutiny found that 75 percent to 85 percent of these organizations UNDERFED OVERHEAD were incorrectly reporting the costs associated with grants. Our study of In response to pressure from funders, nonprofits settle into a "low discrepancies between youth-serving een wh t no profi spent on overhead and what pay, make do, and do without" culture, as the Nonprofit Overhead they reported spending. Although they reported overhead rates Cost Study calls it. Every aspect of an organization feels the pinch ranging from 13 percent to 22 percent, their actual overhead rates of this culture. In our consulting work with nonprofits, for example, ranged from 17 percent to 35 percent. ' 1 DO 9 •S'AN'..) , OSOiIA, INNOVAIIOA41 VI' .t5 51 Many factors support this underreporting of nonprofit costs. Funders must also clearly communicate their program goals to According to a survey conducted by The Chronicle of Philanthropy their grantees. Having established that funder and grantee share in 2000, a majority of nonprofits say that their accountants advised the same goals, funders should then insist on honest answers to them to report zero in the fundraising section of Form 990.° Lim- the question "What will it take to deliver these outcomes con - ited surveillance of nonprofits' Form 990 tax reports only exacer- sistently, or to deliver these outcomes at an even higher level of bates the problem: The IRS rarely levies the $So,000 penalty for an quality or quantity ?" incomplete or inaccurate return, and generally applies it only when One of our study participants, for instance, worked closely with an organization deliberately fails to file the form altogether. Accord- its major funder to think through this question, and ultimately Be- ing to the Chronicle study, "Improperly reporting these expenses is termined it needed a sizable investment in technology to support likely to have few, if any, consequences." its projected growth. The funder agreed that only by making such The IRS' ambiguous instructions likewise lead to error, report an investment would the organization be able to track outcomes several sources. For example, nowhere does the IRS explicitly ad- uniformly and to make program improvements quickly. dress how to account for nonprofit marketing and communications. When feasible, funders should help meet grantees' identified As a result, many organizations allocate all marketing and commu- infrastructure needs by making general operating support grants. nications expenses to programs when, in most cases, these expenses Grantmakers and nonprofits agree that more operating support is should be reported as administrative or fundraising overhead. very likely to improve an organization's ability to achieve results, Government agencies likewise have varying and ambiguous defi- finds the 2008 Grantmakers for Effective Organizations study. nitions of indirect costs. The White House Office of Management And a zoo6 CompassPoint Nonprofit Services study ofnearly and Budget, for example, defines indirect costs as "those that have nonprofit executives in eight metropolitan areas reveals that re- been incurred for common or joint objectives and cannot be readily ceiving general operating support played a major role in reducing identified with a particular final cost objective." It then goes on to say burnout and stress among executive directors. Yet although 80 that "because of the diverse characteristics and accounting practices percent of the foundations in this study made some general oper- of nonprofit organizations, it is not possible to specify the types of ating grants, they dedicated a median of only zo percent of their cost that maybe classified as indirect cost in all situations. " grant dollars to this kind of support. There is some good news. Currently, the U.S. Government Regardless of the type of support they provide, funders should Accountability Office (GAO) is conducting a study of various federal encourage open, candid discussions with their grantees about what grantors' definitions of indirect costs. As Stan Czerwinski, the di- the latter need to be effective. Many funders'grantmakingprocesses rector of strategic issues for GAO, explains, "The goal is to achieve are not set up to consider the full scope of what grantees do, and consistency, so that when nonprofits go in for funding, they have why. As a result, their grants are not as flexible as they need to be. clarity (as do funders) about what they're actually going to get re- Yet when funders fully understand their grantees' operations, they imbursed for." The study is in the early stages, but as Czerwinski are more likely to meet their grantees' needs. notes, the need is clear: "We don't find anybody telling us that we're Although changing their expectations will have the greatest em- barking up the wrong tree." pact on the nonprofit starvation cycle, funders can also intervene PROPER CARE AND FEEDING in other useful ways. When making use - restricted grants, funders should commit to paying a greater share of administrative and fund - Although the vicious cycle of nonprofit starvation has many entry raising costs. Indeed, in zoo4, the board of the Independent Sector points and drivers, we believe that the best place to end it is where encouraged funders to pay "the fair proportion of administrative it starts: Funders' unrealistic expectations. Foundations and gov- and fundraising costs necessary to manage and sustain whatever is ernment funders must take the lead because they have an enormous required by the organization to run that particular project." power advantage over their grantees. When funders change their Likewise, rather than prescribing an indirect expense rate for expectations, nonprofits will feel less need to underreport their over- all grants, government funders should allow nonprofits to define head. They will also feel empowered to invest in infrastructure. their true overhead needs in grant applications and, so long as The first step that funders should take is to shift their focus these needs are justifiable, pay for them. For example, some federal from costs to outcomes. In the nonprofit world, organizations are funding contracts allow a nonprofit to justify an indirect cost rate so diverse that they do not share a common indicator of program (within guidelines), which the organization can then use for all its effectiveness. In the absence of this indicator, many funders try to federal grant applications. Extending such a policy to all federal, understand an organization's efficiency by monitoring overhead and state, and local government contracts would go a long way toward other easily obtained yet faulty indicators. Funders need to refocus helping nonprofits deliver better programs while being able to pay their attention on impact by asking "What are we trying to achieve ?" for their grants' management. and "What would define success ?" In so doing, they will signal to Finally, to foster transparent and accurate reporting, funders their grantees that impact matters more than anything else. Even should encourage the development of a standard definition of the focusing on approximate or crude indicators (for example, "Are we term overhead. Currently, organizations have to report their overhead getting an A or a C on our impact goals ? ") is better than looking at differently for nearly every grant that they receive. Standardization cost efficiencies, as focusing on the latter may lead to narrow deci- would allow funders to compare apples with apples, as well as allow sions that undermine program results. grantees to understand better their own overhead investments —or 52 SIANI ORD SOCIAL INNOVATION RE VIE Re • lel 2009 The Real 50% At LGON, for example, the executive director identi- Cos e fied a handful of board members who were fervent sup - porters of the emerging strategic vision. These board Doing 40 members then communicated to their colleagues how Business much overhead this vision would require. During these discussions, both board members and Most for v A 30 industries spend far –" e managers should focus on how investments in infra - more on overhead oe structure will benefit the organization's beneficiaries, than the 10 to 20 - o » 20 rather than reduce costs. Even within the confines of a N percent norm in the ° _ "cost conversation," they should emphasize how infra - nonprofit sector. d structure investments may actually reduce the costs ut 10 of serving beneficiaries over time. One organization in our study, for instance, determined that an invest - 0 ment in technological infrastructure yielded $35o,000 y 5 C �(5 �� q y .1* � ,�� a Be 0y y i ' :.:04' per year by freeing up staff time and consolidating SOURCE: Compustat; y ° Q / � e -� + .z o 6 j ay ' " o s y , e` .3 Q. 4, y 'scrappy systems. Standard & Poor's Global �e, 'b F a. b e c y� Industry Classification .vim `1, e ° F 4c ° ° y, .4' Finally, organizations must attempt to educate their Standard Structure ,, ` as ,,e 0 donors. "Donors don't want to pay for an organization's rent, or phone bill, or stamps," notes Paul, "but those are essential components of everyday work. You can't run lack thereof. Having a dialogue about real overhead rates could also a high- performing organization from your car. And there are many help shift the focus to the real target: outcomes. ways to explain these types of expenses to donors." WHAT GRANTEES CAN DO Both funders and grantees are feeling the sting of the current re- cession. But this The burden of breaking the cycle of nonprofit starvation does funding. "If a nonprofit's leaders are feeling as if they cannot raise not rest solely with funders. Nonprofit leaders also play a role. As money to support overhead, I think they're confusing the issue," a baseline task, they should commit to understanding their real says Brahm. "The real issue is that they can't raise enough money, overhead costs and their real infrastructure needs. At LGON, for period. Either they do not have, or they have not been able to com- instance, senior managers spent several months digging into their municate, a results story that is compelling to funders." costs, analyzing their current systems— including the organization's Rather than being the reason to reduce overhead spending, the subpar tracking process —and identifying gaps in capacity. After recession is an excellent opportunity to redress decades -long un- this strategic planning process, the organization could articulate derinvestment in nonprofit infrastructure. "There is real potential a clear plan for a new tracking system and a iso percent increase for change if all of the major stakeholders— government, private in nonprogram staff over three years. funders, and the nonprofits themselves —take steps to acknowl- Nonprofits must then speak truth to power, sharing their real edge that capacity building is critical to the health of an organize- numbers with their boards and then engaging their boards' support tion," says McAuliffe. And although the forces that fuel the nonprofit in communicating with funders. Case studies of organizations that starvation cycle are strong, the opportunity to achieve more for have successfully invested in their own infrastructure have repeat- beneficiaries in the long term should compel funders and grantees edly noted the need fora shared agenda between the leadership team alike to stop the cycle. G, and the board. The executive director of LGON, for example, com Former Bridgespan Group manager Will Bedsxrorrh contr to th art municated early and often with her board members throughout the strategic planning process. She also facilitated several meetings to Notes address infrastructure needs. 1 Nonproftt Unde -Res urcingandMisrep t Rooney, g ow nO g to Empower the For their part, board members should ask the tough questions Organizational before funders do, namely: "What does this organization really need g Misreporting Spending it Man on Organizational Pollak, structure, Washington, D.C.: Alliance for Nonprofit Management, zoo4. Wing, Pollak, to succeed ?" "Where are we underinvesting ?" and "What are the and Rooncy arc three of thc lead researchers on the Nonprofit Overhead Cost Study. risks we're taking by underinvesting in these areas ?" Board mem- 2 William H. Woodwcll.Jr. and Lori Bartczak, Is Grantmaking Getting Smarter? bers should encourage nonprofit leaders to develop strategies that t a Organiza ions, 2008 thropic Practice, Washington, D.C.: Grantmakers for EHec- explicitly recognize infrastructure needs. In developing plans for 3 Kennard Wing and Mark Hager, Who Feels Pressure to Contain Overhead Costs ?, Paper infrastructure, board members can help, notes Chris Brahm, chair- presented at the ARNOVA Annual Conference, 2004. man of the board of directors at Larkin Street Youth Services, a San 4 Holly Hall, Harvy Lipman, and Martha Voclz, "Charities' Zero-Sum Filing Game," Francisco nonprofit that serves homeless and runaway youth: "The The Chronicle of Philanthropy, May l8, moo. people running agencies are often consumed with programs and rais- 5 White House Office of Management and Budget, Circular A-122 (Revised): Cost ing money. Board members, whether businesspeople or otherwise, Principles for Nonprofit Organizations. 6 Jeanne Bell, Richard Moyers, and Timothy Wolfed, During to Lead 2006: ANohow Study can bring external perspective on overhead services." of Nonprofit Executive Leadership, San Francisco: CompassPoint Nonprofit Services, 2006. a: 5)09. S'ANI ORO SOCIAL INNOVA'ION Rivi K 53 ARTICLE ON THE THIRD RAIL OF NONPROFITS (The Wall Street Journal - November 28, 2011) The 'Third Rail' of Nonprofits: Overhead - WSJ.com Page 1 of 3 Dow Jones Reprints: This copy is for your personal, non - commercial use only. To order presentation -ready copies for distribution to your colleagues, clients or customers, use the Order Reprints tool at the bottom of any article or visit www djreprints com See asaam reREL 1 sample reprint in format �i Order a reprint of this article now THE WALL tJ r JOURNAL. 1N91.otxn NOVEMBER 28, 2011 The 'Third Rail' of Nonprofits: Overhead By VERONICA DAGHER Overhead is a touchy subject for many nonprofits. Donors who want most or all of their contributions to support an organization's cause may be overly critical of administrative costs and other overhead. Nonprofits, in turn, often feel pressured to keep overhead down and so may misrepresent those costs, reinforcing donors' unrealistic expectations. More in Philanthropy Tom Tierney, chairman and co- founder of Bridgespan Group, a nonprofit consultant to Should Philanthropies Operate More Like Businesses? nonprofits, has written a paper, "The Donor - Soybeans and Other Unusual Donations Grantee Trap," with Richard Steele. Mr. Tierney Do's and Don'ts of Asking for Money spoke with Veronica Dagher of Dow Jones Ups and Downs of Serving on a Charity Newswires about how a "starvation cycle" is Board dangerous to charities and the people they Read the complete report . serve. Here are edited excerpts of their conversation. A Pervasive Problem MS. DAGHER: Are nonprofits overpromising to donors when it conies to not using money for overhead? MR. TIERNEY: In general, yes. Nonprofits want to say they're putting donors' money to work and doing great things. They may understand potential donors may not want to give if they think the money will be used for a pay raise for the nonprofit's staff, for example. Donors may not realize that a pay raise for the staff is necessary for staff retention and the continuity and growth of the organization and its programs. It's no one's fault, but expectations are somewhat decoupled from reality. MS. DAGHER: How widespread is the problem among nonprofits, and what are the implications? hrt „• / /,„1 ; „0..,�; nnm /nrt;n1 /cii 1nnnialanclo7mn1 11 !Ind 5 77ndA1717nlAAd/117 html 7/R/1f117 The 'Third Rail' of Nonprofits: Overhead - WS.I.com Page 2 of 3 MR. TIERNEY: The starvation cycle is pervasive. Without the necessary investments in — overhead, without a doubt the organization , underperforms. It can't meet expectations, it L. \ becomes difficult to retain high - quality talent, it t- may not have the systems to report the information donors request. It might be hampered in attracting new funding and in 1 ultimately serving the people it aims to serve. MS. DAGHER: What's your advice for nonprofits? Arr MR. TIERNEY: First, nonprofits should be clear about their definition of success, articulate their strategy for achieving success and be up front about what that costs. That includes understanding the organization's true overhead costs and making a case for funding good overhead. If an organization needs a new IT system to properly track program results, then it Webb Chappell needs to be clear about that when making the STARVATION CYCLE 'Without the necessary case to donors. investments in overhead, the organization underperforms,' says Tom Tierney. Second, organizations need to be willing to invest in overhead. As much as an organization might want to give every Last dollar to the children or other beneficiaries it's serving, investing in a new IT system may make it more effective, with greater impact in the long run. Third, nonprofits need to engage their board so the board champions the organization getting the right resources. Last, organizations need to educate their donors. Be honest with donors about what it takes to get the job done, why the expenditure is required, and be transparent in where the dollars are going. The Donors' Role MS. DAGHER: How can donors help? MR. TIERNEY: Donors can help by changing their attitude about overhead and understanding there is good overhead and bad overhead. Hiring quality executives, for example, might be an example of good overhead, which the organization needs to deliver results. Donors also need to let go of an arbitrary overhead figure of io% to 15 %, for example, and rather focus on what costs are necessary to get the job done. Where possible, it's helpful for donors to provide unrestricted grants. MS. DAGHER: Are nonprofits'fund- raising costs more of an issue for many donors than CEO salaries? htta: / /onl ine. wsi .com /article /SB 1000142405297020361 1404577046171703664012.html 2 /8/2012 The 'Third Rail' of Nonprofits: Overhead - WSJ.com Page 3 of 3 MR. TIERNEY: Fund - raising costs are generally far greater than actually reported, in part because it's challenging to capture the true cost of the time nonprofits have to invest to raise money. The issue with nonprofit executive salaries, not just CEO salaries, is that they are generally too low, not too high. With the possible exception of a tiny number of CEOs running huge nonprofit organizations, most nonprofit managers are relatively poorly compensated given their responsibilities — making it a challenge to attract and retain top talent. Investing in the human capital of a nonprofit is a fine example of good overhead. Ms. Dagher is a reporter in New York for Dow Jones Newswires. She can be reached at veronica.dagher(thdowjones.mm. Copyright 2012 Dow Jones & Company, Inc. All Rights Reserved This copy is for your personal, non - commercial use only. Distribution and use of this material are governed by our Subscriber Agreement and by copyright law. For non - personal use or to order multiple copies, please contact Dow Jones Reprints at 1 -800- 843 -0008 or visit www.djreprints.com http : / /online.wsi.com/article /SB 10001 42405297020 1404577046171703664012.html /8/2012 FY2012 HSO INFORMATION ON MATCH AND VOLUNTEERS ;; n n' A 0. m cv >> -i c D 0 = 0 c 0 0 (-) g' A E n n r, x 0 c . 5 " d c i s Q a g n .�<, > ✓1 z a O 2 X o $ O ` r.) 3 o D , S et -n m $ n n D .+, X cn 00 O N 9 P, 2 m O O. (IQ r -. N N W — n 3 U O A O m S H rr N 0 o c p a ° - . c v N 0 0 0 0 0 O v . 0 0 0 > W O J O 0 0 N 'n N A N w N O O N D N 0 01 A W U to O C D 00 0 0 C 7 N a C q r.-..) N N O 0, J - w = # q O O n 0 o =' on AO a. a , - <, m S tot 2 0 H N H h 7 m W r 7 A .4 S 0 n 1 .k 7 A o a 3 A N 1 m Q 31 } go :v c a n x •—• = O O O S c F 3 2 z 1' c 3 .' g' c 5 y m c"" "" - ° 0. is < a S � 0 s's H �, 0 o== " 5 vCCCCc"5 3 a � o c a W y 2F /3 °' 5 ?aac 4, , ,c,.. ,° g' m O t o 7 ^ C S ° ._. , _ — , C .w. to O Oa ?' 0 l q h.' 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O. . t. 0 f 0 So H' O 0 0 =,� A 0- � 3 �4 n $� D N 5 a H 5 5' , ? fn t 2 o c 3 S q 5 D y a ' 5 a Cams i, 0 ^ a 7 a, A O 7 n a ' L3 7 . n 7 a 3 n , 0 a CL 5 w o •• 0 <° '0 c �a 0 0 ' 5 `_ 0. . n' 0 0 n o o ^ E - W • y° 0. nc n a a n A R 2 . g- 3 ' o 0 T7, ^ w S 0 o io 0 0 0 a g n " 0 7 w .2 co n a H ^ n 3 3 0 G ' 0 , c s a O. ^ - m n - • - rt �. C - O O - k�z o nT v G P3• O 'et • J X G C 1 A c a o s r J J J 00 IJ 7 to J C O p J p p O �O O W z CIO n 07 cam' nc nc 7 ro 'IC EMAIL CONVERSATION WITH BIG PINE ATHLETIC ASSOCIATION RE: REIMBURSEMENT FOR FY2011 Tennyson -Lisa From: Tennyson -Lisa Sent: Tuesday, October 18, 2011 9:01 AM To: Scott Wade - Big Pine Athletic Association Subject: FW: Big Pine Athletic Association Attachments: Big Pine AA.pdf Good morning Scott. Please find your invoice to Monroe County for your HSAB contract attached. There are issues with several expenses. Capital expenses. such as the fencing bills. are not permitted against this contract (human services - related only): we do not reimburse for sales tax and finance charges: and lastly, there are a number of expenses claimed that are lacking proper documentation. A list of the problematic expenses and w hy are included in the attached document (second to last page.) Also, deliveries of ordered items or supplies need to go to the facility and not to individual's home. For this invoice please provide a written explanation for this: it would be best in the future to avoid this. This invoice was submitted very late, and so, now well need you to act very quickly to get back to us with an adjusted invoice and /or the proper documentation. Thank you, Office of Management and Budget Monroe County, Florida 305- 292 -4444 HELP US HELP YOU! Please take a moment to complete our Customer Satisfaction Survey: http : / /monroecofl.virtualtownhall .net /Pages /MonroeCoFL WebDocs /css Your feedback is important to us! Please note: Florida has a very broad public records law. Most written communications to or from the County regarding County business are public record, available to the public and media upon request. Your e -mail communication may be subject to public disclosure. From: Tom Ravenel fmailto :thravenelCamonroe- clerk.coml Sent: Monday, October 17, 2011 3:06 PM To: Tennyson -Lisa Cc: 'Laura deLoach - Hartle' Subject: Big Pine Athletic Association 1 Hey Lisa, ' Attached is the Summary of expenses for BPAA. I didn't attach all the invoices due to size. There is a schedule of invoices on an excel worksheet that are in question. I'll be glad to scan you any you would like to see. Thanks for reviewing. Tom Ravenel Grants Accounting Specialist Clerk of the Court - Finance Department 500 Whitehead Street Key West, FL 33040 Phone: 305.292.3536 Fax: 305.295.3660 email: thravene @monroe clerk.com 2 Big Pine Athletic Association P.O. Box 430089 Big Pine Key, FL 33043 Oct 4, 2011 Monroe County Finance Department P.O. Box 1398 Key West, Florida 33040 The following is a summary ofthe expenses for the Big Pine Athletic Association incurred from Oct l 2049 through Jan 30' 2010 and payroll of the fiscal year 2010. Check # Payee Reason Amount see Scott Wade Net Payroll attachment Yr $13,596.00 see June Van Buren Net Payroll attachment }'rO $1,407.05 # 2688 Big Pine Tax Service Bookkeeping $150.00 #2697 Flatiron Capital P Gen.. Lib. Ins. $613.12 #2114 K W Junior Football League 8u Registration $4,510.00 #2708 Big Pine Tax Service Bookkeeping $100.00 v . , #2709 Mid Keys Security Alarm $81.00 #2719 Flatiron Capital Gen. Lib. Ins. $613.12 #2721 Big Pine Tax Service Bookkeeping P� $100.00 #2736 Flatiron Capital Gen. Lib. Ins $613.12 #2742 Big Pine Tax Service Bookkeeping l Pm$ 5205.00 - v #2749 Flatiron Capital Gen. Lib. Ins $613.12 #2126 Keys Insurance Ag Ins. Bocce $782.05 #L/ Mid Keys Security Alarm $81.00 #2757 Big Pine Tax Service Bookkeeping $100.00 t./ • i #2764 Flatiron capital Gen Lib Ins $613.12 #2127 F W Fence Company Materials Bark park #2130 Summerland Ace Harware $9,99 L 85 Supplies $46.71 #2770 Big Pine Tax Service g Pmg $100.00 #2776 Flatiron capital Gen Lib Ins $613.12 #2783 Big Pine Tax Service Bookkeeping $150.00 #2141 USSSA Comp Baseball Tournament registration $400.00 #2143 Red heron Handprints Uniforms $304.50 #2794 Big Pine Tax Service Tax Prep $425.00 #2795 Mid Keys Security Alarm $81.00 #2796 Big Pine Tax Service Bookkeeping P�nB $100.00 M I Collectors Comer Trophies $468.97 , 25 #2152 rD Shirley's Ice Cream Supplies $54.00 #2156 F W Fence Company Materials Bark Park $5,762.40 #2808 Big Pine Tax Service BO OkkeePinB $100.00 #2158 Collectors Corner Trophies $167.70 #2159 Paver Dave S `�' Materials Bark Park $1500.00 #2160 Regan Insurance Insurance $53.05 #2823 Big Pine Tax Service BO OkkeePmB $150.00 #2826 First Ins. Co. Gen Lib Ins $744,82 #2163 Signs by Renee Sponsor Signs $330.00 #2829 Mid Keys Security Alarm 581.00 Big Pine Tax Service Bookkeeping 5100.00 #2833 First Ins. Co. Gen Lib Ins $74-4.42 #2845 Big Pine Tax Service Bookkeeping $ 1 00.00 #2846 First Ins. Co. Gen Lib Ins 5744.42 #2166 v" Omni Cheer(Visa) Cheer Supplies $43.65 L/, #2166 Powerbows(Visa) Cheer Supplies $..15.00 l ", 4121 65 Powerbows(Visa) Cheer Supplies $215.00 lr #2165 Omni Cheer(Visa) Cheer Supplies $143.55 #2164 Paramount(Visa) Bocce Supplies $151.26 V #2154 Stadium Athl.(Visa) Tball Uniforms $1,595.89 / #2162 Trophy Depot Trophies $160.00 #2131 Stadium Athl.(Visa) Tball Uniforms $2,692.40 #2135 SSG Tomark(Visa) Tball equipment setts 5fi, 3 0 TOTAL: $53,336.29 Total Prior Payments $0.00 Total requested and paid $0.00 Total contract amount $44,000.00 Balance of contract $44,000.00 TOTAL: I certify that the above checks have been submitted to the vendors as noted and that the expenses are accurate and in agreement with the records of this organization. Furthermore, these expenses are in compliance with this organization's contract with the Monroe County Board of County Commissioners and will not be submitted for reimbursement to any other funding source. Scott Wade, Exec. Director, Big Pine Athletic Association PERSONALLY APPEARED BEFORE ME, the undersigned authority, Via who, after first being sworn by me, (name of individual signing) affixed his/her signature in the space provided on this 4"' day of Zo NOTARY •'I : • , '`'^taye public State of Ronda va'. aSFec,. e sionDO960040 ti'Y ^,a* �+is or •o E 03/2312074 O I In! �; -.f J - - r-I g! g ::' Q 40; ?.,1 .— — - °0000 • a ' . te a - r ...r lir ( v � W� N V C� N ! � v 1 � N N Iv/ r..) N;N N O V O E • 2 C71 A W N-A O V oD O •, t CC ...! N �a ,r ..a N I ' co m O _ 0/x Ol U V oo W l m al N O ; Q ^•G o poo ! 000 '00 00 o a • I m .40. h IO �b A�to�Ih'0A HIH - �bA� v -'4,- f.. . � j1N -mo n 8 p 0 V p O VS ( V O erg G tr ° - . 8 . 8 . . . pp . a D m m m m �O' 8 8 1113 11 8 8 818 000 00 f N f/ V � J J^ � T °IN �i �I[�? [�� WC�.I 3 W m .� •••• 8 8 O 8 1 J 4 milw --4 w 40 444A404, - iA d/ iN N 4a •• 11! m N N N N N N N N :Ili W $ W $$0 g g 0� 8888,8_ 88888 PG l 4 1 H �• - p 4 4AtaI v+40 d►d, i . - Hd.d.d, . 4 J 8 0 ( rte .J V - V S ii IN(J4- + N • � maD�07 2 N 2 oo Vn p }' f S.).1 — O to 7. a%cn o -F 0000 .s0 N .,; � o ,p� 4 { : ..J.. ;E i( /( § /)J }2 „ \! - i f``! ! 0 h t ;: k I 0 $ 1 i f ,,—,2 !» }\ o : - i ## ` 9 :E W \ƒ E 4� t. 4 ` { ° / }k7 - ( ^ f c: ,i2 ; V _ 2 I r § � /�} ƒ \7 \\\ \ \ \\j / }� ) § \� \[� a�ss8a�� f ili£!!$��A z - §{i� ,. >> , ` ` b /% �2 %((% ƒ'',ƒJa��. {n i (� " ,42 � 1. ? ',,'> f - ..ice} 2 & x ¢ » 7{ § ƒ ff f �� _ i ] 2 j } ( | § a< 2 ƒ} — - a } ; } II 1!!!1: : -° /2/ | ƒ A | / • Pam Sellers From: bpkparksteve @aol.com Sent: Tuesday, February 21, 2012 4:23 PM To: psellers @monroe- clerk.com Pam The BPAA recently had their Executive Director resign ( in his words, due to burn out and letting to many things slip through the cracks). The Board was not aware that the HSAB monies were not applied for, or that the United Way monies were not were not applied for. The BPAA is currently restructuring their Board ( with help from the "Boys and Girls Club" ) and looking for a new Executive Director. Thank You Steve Miller 1 • EXHIBIT P INDEPENDENCE CAY'S AUDIT RESPONSES Greenman & Manz A Partnership of Professional Associations Attorneys At Law Franklin D. Greenman, P.A. David L. Manz, P.A.' Gulfside Village, Suite 40 Michelle C. Klinger 5800 Overseas Highway Marathon, FL 33050 'Board Certified in Marital and Family Law (305) 743 - 2351 Fellow of the American Academy (305) 743 - 6523 Fax of Matrimonial Lawyers February 14, 2012 Clerk of Court - Key West Attn: Sandra L. Mathena, CPA, CPE, CIA 500 Whitehead Street Suite 101 Key West FL 33040 RE: Independence Cay Audit Report Dear Ms. Mathena: I have reviewed the Draft Audit Report of the Monroe County Human Services Advisory Board regarding Independence Cay. I have the following report to make. There is a finding that IRS Form 990 was not filed for 2009 or 2010. Enclosed please find copies of the 990 forms for the years 2009 and 2010 that have been filed with the Internal Revenue Service. The application check list, item H wording will be changed to say "copy of filed IRS form 990 for the most recent fiscal year ". Independence Cay apparently submitted $527.80 bill for the January 7, 2011 payment from the Florida Keys Electric Co -op, to both SHAL and HSAB. This is to advise you that all funds provided by either SHAL or HSAB went towards Independence Cay's mission but, under the circumstances it is only appropriate that this $527.80 be reimbursed. If you would direct me as to whether is should be reimbursed to SHAL or HSAB, I will arrange for that repayment and provide you with proof of same. I have discussed this matter with the Board of Independence Cay and its accountants and they are committed to taking the steps to make sure this error is not repeated. Independence Cay apologizes for this error. If you have any further questions or concerns please contact me, and if you would provide me with directions as to the reimbursement check I will provide you proof that your • direction was followed. Respectfu)ly, a �' Franklin D. Greenman FDG /ms cc: Debra Maconauaghey Director of Independence Cay Roman Gastesi, County Administrator Danny Kolhage, Clerk of the Circuit Court Susanne Hutton, Monroe County Attorney Y. ,Greenman \Active \St.Columba Church Letters \Clerk of Court. wpd 264290105 01/11/2012 6:26 PM Return of Organization Exempt From Income Tax OMB No. 1 545 -1150 Form 990 -EZ Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code 2009 (except black lung benefit trust or private foundation) ► Sponsoring organizations of donor advised funds and gg controlling organizations as defined in section Department of the Treasury 512(b 3) must assets less 9 0 . than l $1,250 000 at the end of the year may th than s form500,000 and total Open to Publi • Internal Revenue Service ■ The organization may have to use a copy of this return to satisfy state reporting requirements. Inspection A For the 2009 calendar year, or tax year beginning0 9 / 18 / 0 9 , and ending 12/31/09 B Check if applicable: Please C Name of organization Address change use IRS D Employer identification number label or Name thane 9 print or INDEPENDENCE CAY, INC. X Initial return type. Number and street (or P.O. box, if mail is not delivered to street address Room/suite 26-4290105 Termination See P , O , BOX 5 0 02 8 6 ) E Telephone number Amended return Specific 305-743-3121 Instruc City or town, state or country, and ZIP + 4 Application pending bons. MARATHON F Group Exemption FL 33050 Number • • Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach G Accounting method: X Cash Accrual a completed Schedule A (Form 990 or 990 -EZ). — — _ 1 Website: ■ WWW , INDEPENDENCECAY . ORG Other (specify) ■ J Tax-exempt status (check onl one — X c H Check ► X if the organization is not � 501 {) ( 3 • (insert no.) 4947(a)(1) or 527 re wired to aZTech Schedule B (Form 990, K Check • — if the organization is not a section 509(ax3) supporting organization and its gross receipts are normally not more than $25,000. A Form 990 -EZ or Form 990 return is not required, but if the organization chooses to file a return, be sure to file a complete return. L Add lines 5b, 6b, and 7b, to line 9 to determine gross receipts; if $500,000 or more, file Form 990 instead of Form 990 -EZ Part 1:- Revenue, Expenses, and Changes in Net Assets or Fund Balances (See the instructions for Part 1.) 658 1 Contributions, gifts, grants, and similar amounts received 2 Program service revenue including govemment fees and contracts 1 78,576 3 Membership dues and assessments 2 19,082 4 Investment income 3 5a Gross amount from sale of assets other than inventory 4 — 5a b Less: cost or other basis and sales expenses c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from 5b I om line 5a) 5c 3 6 Special events and activities (complete applicable parts of Schedule G). If any amount is from gaming, check here• 0 c a Gross revenue (not including$ of contributions • cc reported on line 1) b Less: direct expenses other than fundraising expenses 6a c Net income or (loss) from special events and activities (Subtract l ine 6 b from I 7a Gross sales of inventory, less returns and allowances rom line 6a) 6c b Less: cost of goods sold 7a c Gross profit or (loss) from sales of inventory (Subtract line 7 7b 8 Other revenue (describe• b from line 7a) 7c 9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6c, 7c, and 8 ) 8 10 Grants and similar amounts paid (attach schedule) ■ 9 97,658 11 Benefits paid to or for members 10 a 12 Salaries, other compensation, and employee benefits 11 2 13 Professional fees and other payments to independent contractors 12 x 14 Occupancy, rent, utilities, and maintenance 13 34,244 _ w 15 Printing, publications, postage, and shipping 14 20,900 16 Other expenses(describelo See Statement 1 15 17 Total expenses. Add lines 10 through 16 ) 16 25,081 , 18 Excess or (deficit) for the year (Subtract line 17 from line 9) 17 80,225 • m 19 Net assets or fund balances at beginning of year (from line 27, column A 18 17 , 4 3 3 end -of -year figure reported on prior year's return) ( )) (must agree with Z 20 Other changes in net assets or fund balances (attach explanation) 19 21 Net assets or fund balances at end of ,rear. Combine lines 18 throu,ih 20 • 20 Part:11 Balance Sheets. If Total assets on line 25, column (B) are $1,250,000 or more, file Form 990 instead of Form 990 -EZ. 17,433 (See the instructions for Part II.) (A) Beginning of year (B) End of year 22 Cash, savings, and investments 23 Land and buildings 22 16,403 24 Other assets (describe► See Statement 2 23 25 Total assets ) 24 1,030 26 Total liabilities (describe■ 0 25 17 , 4 3 3 27 Net assets or fund balances ( line 27 of column (B) must agree with line 21) ) 0 26 0 For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 0 27 17,433 DAA Form 990 -EZ (2009) [ b4290105 01/11/2012 6:26 PM Form 990 -EZ 2009 INDEPENDENCE CRY INC . Partin Statement of Pro •ram Service Accom.lishments See the instructions for Part 11.) Expenses Pa.e2 What is the organization's primary exempt purpose? (Required for section See Statement 3 Describe what was achieved in carrying out the organization's exempt purposes. In a clear and concise rgani and 501(c)(4) G ! manner, describe the services provided, the number of persons benefited, or other relevant information for 41i trusts; and section 4947(a)(1) tru each •ro•ram title. a optional 28 See Statement 4 for others. I ! Grants$ If this amount includes forei.n .rants, check here 29 110. II 80 225 1 Grants$ If this amount includes forei.n •rants check here 30 • III I Grants$ If this amount includes forei•n •rants, check here 31 Other program services (attach schedule) • 30a Grants$ If this amount includes forei.n •rants check here III 32 Total . ro ! ram service ex. , nses add lines 28a throu•h 31a • • ■ Part IV•° List of Officers Directors Trustees and Ke Em .lo ees. List each one even if not com.ensated See t ®nstructions for Part IV. 225 (a) Name and address (b) Title and average (c) Compensation • .ntnbutons to (e) Expense hours per week (If not paid, employee benefit plans account and devoted to •.sitbn enter - - deferred corn. nsation other allowances REV. DEBRA ANDREW MACONADGHEY PRESIDENT — MS. RACHEL EVERETT 5.00 0 0 0 SECRETARY FRANKLIN GREENMAN 1.00 0 0 0 DIRECTOR AID. DEBRA RYAN 1.00 0 0 0 DIRECTOR MS. SANDY TAYLOR 1.00 0 0 0 DIRECTOR CJ GEOTIS 1.00 0 0 0 EXECUTIVE D RECTOR 40.00 33,417 0 0 DM Form 990 -EZ (2009) z6429U 1 u5 01/11/2012 6:26 PM Form 990 -EZ 2009 INDEPENDENCE CAY INC . Part V Other Information Note the statement re. uirements in the instructions O for O Part V. Page 3 33 Did the organization engage in any activity not previously reported to the IRS? If "Yes," attach a detailed Yes No description of each activity 33 X 34 Were any changes made to the organizing or governing documents? If "Yes," attached a conformed copy of the changes 35 If the organization had income from business activities, such as those reported on lines 2, 6a, and 7a (among others), but not reported 34 -�_ on Form 990 -T, attach a statement explaining why the organization did not report the income on Form 990 -T. a Did the organization have unrelated business gross income of $1,000 or more or was it subject to section 6033(e) notice, reporting, and proxy tax requirements? b If "Yes," has it filed a tax return on Form 990 -T for this year? 35b X 36 Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets 35b during the year? If "Yes," complete applicable parts of Schedule N 37a Enter amount of political expenditures, direct or indirect, as described in the instr. • 36 X b Did the organization file Form 1120 -POL for this year? 37a `- — 38a Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were 37b X any such loans made in a prior year and still outstanding at the end of the period covered by this return? b If 'Yes," complete Schedule L, Part II and enter the total amount involved 38a X 39 Section 501(c)(7) organizations. Enter: 38b a Initiation fees and capital contributions included on line 9 b Gross receipts, included on line 9, for public use of club facilities 39a 40a Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under : section 4911• ;section 4912 • b Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year or is it aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990 -EZ? If "Yes," complete Schedule L, Part I 40b X c Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax imposed on • organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 d Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax on line 40c ■ reimbursed by the organization e All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886 -T 41 List the states with which a copy of this return is file! FL 40e X 42a The organization's books are in care o• SANDRA TAYLOR Telephone no. ■ 305 - 743 -2430 2500 MANOR LANE Located at ■ MARATHON, FL _ b At any time during the calendar year, did the organization have an interest in or a signature or other authority + 4 33050 - over a financial account in a foreign country (such as a bank account, securities account, or other financial account)? Yes No If "Yes," enter the name of the foreign country 42b X See the instructions for exceptions and filing requirements for Form TD F 90 -22.1, Report of Foreign Bank and Financial Accounts. c At any time during the calendar year, did the organization maintain an office outside of the U.S.? If "Yes," enter the name of the foreign country► 42c X 43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 -EZ in lieu of Form 1041 —Check here and enter the amount of tax - exempt interest received or accrued during the tax year 1 43 ► [11 ► Yes No 44 Did the organization maintain any donor advised funds? If "Yes," Form 990 must be completed instead of Form 990 -EZ 1 44 45 Is any related organization a controlled entity of the organization within the meaning of section 512(b)(13)? If X "Yes,' Form 990 must be completed instead of Form 990 -EZ 45 X Form 990 -EZ (2009) DAA 1 264290105 01/11/2012 6:26 PM Form 990 -EZ (2009) INDEPENDENCE CAY, INC. 26-4290105 Part VI Section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts only. All section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts must answer questions 46 -49b and complete the tables for lines 50 and 51. 46 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Yes No 47 Did the organization engage in lobbying activities? If "Yes," complete Schedule C, Part II 46 X 47 X 48 Is the organization operating a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 48 X 49a Did the organization make any transfers to an exempt non - charitable related organization? 49a X b If "Yes," was the related organization a section 527 organization? 49b 50 Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None." (a) Name and address of each employee paid more (b) Title and average (c) Compensation (d) Contributions to (e) Expense than $100,000 hours per week employee benefit plans 4 account and None devoted to position deferred compensation other allowances f Total number of other employees paid over $100,000 ■ 51 Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None." (a) Name and address of each Independent contractor paid more than $100,000 None (b) Type of service (c) Compensation d Total number of other independent contractors each receiving over $100,000 ■ Under pen perjury, 1 declare that 1 have examined this return, inducting accompanying schedules and statements, and to the best of my and belief, it is alties true , correct and complete Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. knowledge Sign Here ' Signature of officer l 1 Date Type or print name and title. Date self - if Preparer's Identifying Number (See Instr.) Preparers - Paid signature self - Pre arer' 01/11/12 employed ►—'� P00853282 p Firm'sname(oryours Smith, Ortiz, Gomez and Buzzi, PA EN ■ 65- 0232836 Use Only if serf-employed), 132 Minorca Avenue Phone address, and ZIP +4 Coral Gables , FL 33134 no.► 305 - 441 -1012 May the IRS discuss this return with the preparer shown above? See instructions _ ■ X Yes No Form 990 -EZ (2009) DM 264290105 01/11/2012 6.26 PM SCHEDULE A (Form 990 or 990 EZ) Public Charity Status and Public Support OMB No. 1 545 -0047 Complete if the organization is a section 501(c)(3) organization or a section 2009 Department of the Treasury 4947(a)(1) nonexempt charitable trust. Internal Revenue Service ►Attach to Form 990 or Form 990 -EZ. ►See separate instructions. Open to Public Name of the organization Inspection INDEPENDENCE CAY, INC. Employer identification number Part 1 Reason for Public Charity Status (AII organizations must complete this part.) See instructions. The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 — A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.) 3 — A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, _ city, and state: 5 ` An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) — 8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part H.) 9 An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions— subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses _ _ acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 10 — An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 11 _ An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(ax1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h. e 0 a 0 Type I b _ Type II c _ Type HI–Functionally integrated d Type III –Other By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). f If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box g Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons? (i) A person who directly or indirectly controls, either alone or together with persons described in (ii) Yes No — and (iii) below, the governing body of the supported organization? (ii) A family member of a person described in (i) above? 11g() (iii) A 35% controlled entity of a person described in (i) or (ii) above? 11g(ii) h Provide the following information about the supported organization(s). ltg(r, (I) Name of supported (ii) EIN (iii) Type of organization (iv) organization ( ) I s the o r9 anization (v) Did you notify (vi) Is the (vii) Amount of (described on lines 1 -9 in col. (i) listed in your the organization in Jrganization in col. support above or IRC section governing document? col. (i) of your (1) organized in the (see instructions)) support? U S.? Yes No Yes No Yes No Total For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990 -EZ. Schedule A (Form 990 or 990 -EZ) 2009 DM 264290105 01/11/2012 6:26 PM Schedule A (Form 990 or 990 -EZ) 2009 INDEPENDENCE CAY, INC . 26-4290105 Part II Support Schedule for Organizations Described in Sections 170 b 1 A iv and 170 b 1 A vi Page 2 )( (Complete only if you checked the box on line 5, /, or 8 of Part I.) )( )(, �� )� Section A. Public Support Calendar year (or fiscal year beginning in) ■ (a) 2005 (b) 2006 (c) 2007 (d) 2008 (e) 2009 Total 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants. ") 2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf 3 The value of services or facilities furnished by a governmental unit to the organization without charge 4 Total. Add lines 1 through 3 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) 6 Public support. Subtract line 5 from line 4 — Section B. Total Support Calendar year (or fiscal year beginning in) ■ (a) 2005 (b) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total 7 Amounts from line 4 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources 9 Net income from unrelated business activities, whether or not the business is regularly carried on 10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) 11 Total support. Add lines 7 through 10 • , 12 Gross receipts from related activities, etc. (see instructions) 1 12 13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ► — Section C. Computation of Public Support Percentage — 14 Public support percentage for 2009 (line 6, column (f) divided by line 11, column (f)) 14 15 Public support percentage from 2008 Schedule A, Part 11, line 14 1 16a 33 1/3 % support test -2009. If the organization did not check the box on line 13, and line 14 is 33 1/3 % or more, check this box and stop here. The organization qualifies as a publicly supported organization ■ b 33 1/3 % support test -2008. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3 % or more, check this box and stop here. The organization qualifies as a publicly supported organization ► 17a 10%- facts- and - circumstances test -2009. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts- and - circumstances' test, check this box and stop here. Explain in Part IV how the organization meets the "facts- and - circumstances" test. The organization qualifies as a publicly supported organization ► _— b 10%- facts- and - circumstances test -2008. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts- and - circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts- and - circumstances" test. The organization qualifies as a publicly supported organization ► ^_ 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions ► Schedule A (Form 990 or 990 -EZ) 2009 DAA 264290105 01/11/2012 6:26 PM Schedule A (Form 990 or 990 -EZ) 2009 INDEPENDENCE CAY, INC. Part III Support Schedule for Organizations Described in Section 509(a)(2) 26-4290105 Page 3 (Complete only if you checked the box on Tine 9 of Part I.) Section A. Public Support Calendar year (or fiscal year beginning in) ■ (a) 2005 b 2 006 ( � (c) 2007 (d) 2008 (e) 2009 (f) Total 1 Gifts, grants, contributions, and membership fees received. (Do not include any 'unusual grants.') 2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax - exempt purpose 3 Gross receipts from activities that are not an unrelated trade or business under section 513 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf — 5 The value of services or facilities fumished by a govemmental unit to the organization without charge 6 Total. Add lines 1 through 5 7a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year c Add lines 7a and 7b — 8 Public support (Subtract line 7c from Tine 6.) Section B. Total Support Calendar year (or fiscal year beginning in) ■ a 2005 9 Amounts from line 6 () (b) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total 10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources b Unrelated business taxable income (les section 511 taxes) from businesses acquired after June 30, 1975 c Add lines 10a and 10b 11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) 13 Total support. (Add lines 9, 10c, 11, and 12.) 14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage ► - 15 Public support percentage for 2009 (line 8, column (f) divided by line 13, column (f)) 16 Public support percentage from 2008 Schedule A, Part III, line 15 15 Section D. Computation of Investment Income Percentage 16 0 17 Investment income percentage for 2009 (line 10c, column (0 divided by line 13, column (f)) 18 Investment income percentage from 2008 Schedule A, Part III, line 17 17 18 19a 33 1/3 % support tests -2009. If the organization did not check the box on line 14, and line 15 is more than 33 1/3 %, and line 17 is not more than 33 1/3 %, check this box and stop here. The organization qualifies as a publicly supported organization ► _ b 33 1/3 % support tests -2008, If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3 %, and line 18 is not more than 33 1/3 %, check this box and stop here. The organization qualifies as a publicly supported organization ► 20 Private foundation. If the or °anization did not check a box on line 14 19a or 19b, check this box and see instructions f— Schedule A (Form 990 or 990 -EZ) 2009 264290105 01/11/2012 6:26 PM Schedule A (Form 990 or 990 -EZ) 2009 INDEPENDENCE CAY, INC. 26-4290105 Page 4 Part IV Supplemental Information. Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Provide any other additional information. See instructions. pAA Schedule A (Form 990 or 990 -EZ) 2009 264290105 INDEPENDENCE CAY, INC. 1/11/2012 6:25 PM -- 26- 4290105 Federal Statements I FYE: 12/31/2009 Statement 1 - Form 990 -EZ, Part I, Line 16 - Other Expenses Description Amount Expenses Travel 658 Insurance 400 DONATED FACILITIES 477 NEW EQUIPMENT 2,343 EQUIPMENT RENTAL 2,173 UTILITIES 7,297 BUSINESS EXPENSES 1,135 WEBSITE 148 STAFF EVELOPMENT 161 OTHER INSURANCE 580 TAXES 717 OTHER OPERATING 192 FOOD 6,625 SUPPLIES 624 TELEPHONE 625 OTHER OPERATIONS 926 Total $ 25,081 Statement 2 - Form 990 -EZ, Part II, Line 24 - Other Assets Description Be of gin End Year SECURITY DEPOSIT $ $ 1,030 1,030 I 1 -2 264290105 INDEPENDENCE CAY, INC. _ 26- 4290105 Federal Statements 1/11/2012 6:25 PM I FYE: 12/31/2009 Statement 3 - Form 990 -EZ, Part III - Organization's Primary Exempt Purpose Description INDEPENDENCE CAY PROVIDES A DAILY SOUP KITCHEN ( 6 DAYS PER WEEK) SHOWERS AND LAUNDRY FACILITIES FOR HOMELESS MEN AND WOMEN. INDEPENDENCE CAY ALSO PROVIDES CERTAIN SERVICES SUCH AS HEALTH SCREENINGS, DENTAL AND EYE EXAMINATIONS.THE SOUP KITCHEN SERVES AN AVERAGE OF 10 -15 INDIVIDUALS PER DAY. SHOWER AND LAUNDRY FACILITIES SERVE AN AVERAGE OF 10 -15 INDIVIDUALS PER WEEK. Statement 4 - Form 990 -EZ, Part III, Line 28 - Statement of Program Service Accomplishments Description INDEPENDENCE CAY PROVIDES A DAILY SOUP KITCHEN ( 6 DAYS PER WEEK) SHOWERS AND LAUNDRY FACILITIES FOR HOMELESS MEN AND WOMEN. INDEPENDENCE CAY ALSO -- PROVIDES CERTAIN SERVICES SUCH AS HEALTH SCREENINGS, DENTAL AND EYE EXAMINATIONS.THE SOUP KITCHEN SERVES AN AVERAGE OF 10 -15 INDIVIDUALS PER DAY. SHOWER AND LAUNDRY FACILITIES SERVE AN AVERAGE OF 10 -15 INDIVIDUALS PER WEEK. I-- 3 -4 1 INDEPENDENCE CAY, INC. P.O.BOX 500286 MARATHON, FL 33050 Department of the Treasury Internal Revenue Service Center Ogden, UT 84201 -0027 1 264290105 01/11/2012 6:29 PM Return of Organization Exempt From Income Tax 990 - EZ OMB No. 1545 -1150 Form Under s ec tion 501(c), 527, or 4947(a)(1) of the Internal Revenue Code 2010 (except black lung benefit trust or private foundation) U Sponsoring organizations of donor advised funds, organizations that operate one or more hospital facilities, and certain controlling organizations as defined in section 512(bX13) must file Form 990 (see instructions). Open to Public All other organizations with gross receipts less than $200,000 and total assets less than $500,000 Department of the Treasury at the end of the year may use this form. Internal Revenue Service V The organization may have to use a copy of this return to satisfy state reporting requirements. Inspection A For the 2010 calendar ear or tax ear be. innin ' B Check if applicable: C Name of organization and endin m Address change D Employer identification number 1 Name change INDEPENDENCE CAY INC. 1 Initial retum Number and street (or P.O. box, if mail is not delivered to street address 26-4290105 N Terminated P. O .BOX 500286 ) Room/suRe E Telephone number II Amended return City or town, state or country, 3 0 5 - 7 4 3 - 3121 ry, and ZIP + 4 A..lication . -ndin. MARATHON FL 33050 F Group Exemption 1 y G Accounting Method: U Cash . Accrual Other (specify) • Number ■ 1 Website: II. WF]W , INDEPENDENCECAY . ORG H Check • X if the organization is not J Tax exem.t status check onl one — X 501 c 3 required to attach Schedule B K Check ► if the organization is not a section 509 a 3 s u c � insert no. 4947 a,1 or .527 Form 990 than $5 ,0 o A 90 -PF . Form 990 -EZ or Form 990 retum is not required though Form 990 -N r (e- pos tcar )may be required (see instructions). But if the organization t O choo es to file a retum, be sure to file a complete return. L Add lines 5b, 6c, and 7b, to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, line 25, column (5) below) are $500,000 or more, file Form 990 instead of Form 990 -F1 pail I '." Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I.) 974 Check if the or•anization used Schedule 0 to res•ond to an •uestion in this Part I Lg 1 Contributions, gifts, grants, and similar amounts received 9 2 Program service revenue including government fees and contracts 1 56,3 9 3 `- 3 Membership dues and assessments 2 29,581 4 Investment income 3 5a Gross amount from sale of assets other than inventory 4 5a b Less: cost or other basis and sales expenses c Gain or (loss) from sale of assets other than inventory (Subtract line 5b 5b I 6 Gaming and fundraising events from line 5a) 5c -- = a Gross income from gaming (attach Schedule G if greater than c > $15,000) cc b Gross income from fundraising events (not includirft 6a of contributions — from fundraising events reported on line 1) (attach sum of such gross income and contributions exceeds 15,000) if the 6b c Less: direct expenses from gaming and fundraising events - d Net income or (loss) from gaming and fundraising (add 6c s line 6c) g events (dd lines 6a and 6b and subtract 7a Gross sales of inventory, Tess returns and allowances 6d 7a b Less: cost of goods sold c Gross profit or s from sales of inventory 7b (loss) P ( ) ry (Subtract line 7b from line 7a) 8 Other revenue (describe in Schedule 0) 7c 9 Total revenue. Add lines 1 2 3, 4 5c 6d, 7c, and 8 8 10 Grants and similar amounts paid (list in Schedule 0) ■ 9 85,974 11 Benefits paid to or for members 10 h 12 Salaries, other compensation, and employee benefits 11 S c 13 Professional fees and other payments to independent contractors 12 . 14 Occupancy, rent, utilities, and maintenance 13 34,451 15 Printing, publications, postage, and shi 14 23,000 PPin9 15 16 Other expenses (describe in Schedule 0) 17 Total ex senses. Add lines 10 throu•h 16 16 33,233 . a 18 Excess or (deficit) for the year (Subtract line 17 from line 9) ■ 17 90,684 19 Net assets or fund balances at beginning of year (from line 27, column (A)) 18 - 4 , 710 Q end -of -year figure reported on prior year's return) ( )) (must agree with i 20 Other changes in net assets or fund balances (explain in Schedule 0) 19 17,433 21 Net assets or fund balances at end of ear. Combine lines 18 throu•h 20 ■ 20 For Paperwork Reduction Act Notice, see the separate instructions. ► 21 12 723 DA° Form 990 -EZ (2010) 264290105 01/11/2012 6:29 PM Form 990 -EZ (2010) INDEPENDENCE CAY, INC . 26-4290105 Page 2 Part 11 Balance Sheets. (see the instructions for Part II.) Check if the organization used Schedule 0 to respond to any question in this Part II LX; (A) Beginning of year (B) End of year 22 Cash, savings, and investments 16,403 22 9,193 23 Land and buildings 0 23 — 24 Other assets (describe in Schedule 0) 1 , 030 24 3,530 25 Total assets 17,433 25 12,723 • 26 Total liabilities (describe in Schedule O) 0 26 0 27 Net assets or fund balances (line 27 of column (B) must agree with line 21) 17,433 27 12,723 Partin: Statement of Program Service Accomplishments (see the instructions for Part 111.1__ Expenses Check if the organization used Schedule 0 to respond to any question in this Part III .... L (Required for section • What is the organization's primary exempt purpose? 501(c)(3) and 501(c)(4) See Schedule O organizations and section Describe what was achieved in carrying out the organization's exempt purposes. In a dear and concise manner, describ 4947(a)(1) trusts; optional the services provided, the number of persons benefited, or other relevant information for each program title. for others.) 28 See Schedule 0 (Grants$ ) If this amount includes foreign grants, check here ■ 28a 90,684 — 29 (Grants$ ) If this amount includes foreign grants, check here ■ 29a 30 — (Grants$ ) If this amount includes foreign grants, check here ■ 30a 31 Other program services (describe in Schedule 0) IGrants$ ) If this amount includes foreign grants, check here ■ 31a _ 32 Total program service expenses (add lines 28a through 31a) ■ ~ 32 90,684 PA IV List of Officers, Directors, Trustees, and Key Employees. List each one even if not compensated. (see the instructions for Part IV.) Check if the organization used Schedule 0 to respond to any question in this Part IV (a) Title and average (c) Compensation (d) Contributions to (e) Expense — (a) Name and address hours per week (If not paid, ;mployee benefit plans 8 ccount and devoted to position enter - - deferred compensation other allowances REV. DEBRA ANDREW MACONAUGHEY PRESIDENT 5.00 0 0 0 MS. RACHEL EVERETT ' SECRETARY 1.00 0 0 0 FRANKLIN GREENMAN DIRECTOR 1.00 0 0 0 — MD. DEBRA RYAN DIRECTOR 1.00 0 0 0 MS. SANDY TAYLOR TREASURER 1.00 0 0 0 CJ GEOTIS EXECUTIVE DIRECTOR 40.00 31,279 0 0 PEGGY BENSON DIRECTOR — 1.00 0 0 0 KEITH HARRIS DIRECTOR 1.00 0 0 0 °AA Form 990 -EZ (2010) 264290105 01/11/2012 6:29 PM Form 990 -EZ (2010) INDEPENDENCE CAY, INC . 26-4290105 Part V Other Information (Note the statement requirements in the instructions for Part V.) Page 3 Check if the organization used Schedule 0 to respond to any question in this Part V ri 33 Did the organization engage in any activity not previously reported to the IRS? If "Yes," provide a detailed Yes No description of each activity in Schedule O X -- 34 Were any significant changes made to the organizing or governing documents? If "Yes," attached a conformed 33 — copy of the amended documents if they reflect a change to the organization's name. Otherwise, explain the change on Schedule 0 (see instructions) 35 If the organization had income from business activities, such as those reported on lines 2, 6a, and 7a (among others), but not reported 34 X on Form 990 -T, explain in Schedule 0 why the organization did not report the income on Form 990 -T. a Did the organization have unrelated business gross income of $1,000 or more or was it a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements? b If "Yes," has it filed a tax retum on Form 990 -T for this year (see instructions)? 35 X 36 Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets 35b during the year? If "Yes," complete applicable parts of Schedule N 37a Enter amount of political expenditures, direct or indirect, as described in the instructions • 1 37a 1 36 X b Did the organization file Form 1120 -POL for this year? 37b X 38a Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return? b If "Yes," complete Schedule L, Part II and enter the total amount involved 38a X 39 Section 501(c)(7) organizations. Enter: 38b a Initiation fees and capital contributions included on line 9 39a — b Gross receipts, included on line 9, for public use of club facilities 39b 40a Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year u section 4911 • ; section 4912 • ; section 4955 • b Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year, that has not been reported on any of its prior Forms 990 or 990 -EZ? If "Yes," complete Schedule L, Part I c Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax imposed on 40b X — organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 • d Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax on line 40c reimbursed by the organization • e All organizations. At any time during the tax year was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886 -T 41 List the states with which a copy of this return is filed. • 40e X 42a The organization's books are in care of ► SANDRA TAYLOR FL Telephone no. • 305-743-2430 250 MANOR LANE Located at • MARATHON FL b At any time during the calendar year, did the organization have an interest in or a signature or other authority + 4 ■ 33050 over a financial account in a foreign country (such as a bank account, securities account, or other financial account)? Yes No If "Yes," enter the name of the foreign country: • 42b X See the instructions for exceptions and filing requirements for Form TD F 90 -22.1, Report of Foreign Bank and Financial Accounts. c At any time during the calendar year, did the organization maintain an office outside of the U.S.? If "Yes," enter the name of the foreign country: • 42c X 43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 -EZ in lieu of Form 1041 — Check here • and enter the amount of tax - exempt interest received or accrued during the tax year • 1 43 _ 44a Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be Yes No completed instead of Form 990 -EZ b Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be 44a X completed instead of Form 990 -EZ c Did the organization receive any payments for indoor tanning services during the year? 44 X d If "Yes," to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an 44c X explanation in Schedule 0 I 44d DAA Form 990 -EZ (2010) 264290105 01/11/2012 6:29 PM Form 990 -EZ (2010) INDEPENDENCE CAY, INC. 26-4290105 Page 4 Yes No 45 Is any related organization a controlled entity of the organization within the meaning of section 512(b)(13)? 45 X a Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990 -EZ (see instructions) 45a X 46 Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I 46 X Part VI Section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts only. All section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts must answer questions 47 -49b and 52, and complete the tables for lines 50 and 51. Check if the organization used Schedule 0 to respond to any question in this Part VI [_ Yes No — 47 Did the organization engage in lobbying activities? If "Yes," complete Schedule C, Part II 47 X 48 Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 48 X 49a Did the organization make any transfers to an exempt non - charitable related organization? 49a X b If "Yes," was the related organization a section 527 organization? 49b 50 Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None." (a) Name and address of each employee paid more (b) Title and average (c) Compensation (d) Contributions to (e) Expense than $100,000 hours per week 9mpbyee benefit plans P account and devoted to position deferred compensation other allowances None f Total number of other employees paid over $100,000 ► 51 Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None." (a) Name and address of each independent contractor paid more than $100,000 (b) Type of service (c) Compensation None d Total number of other independent contractors each receiving over $100,000 ► 52 Did the organization complete Schedule A? Note: All section 501(cX3) organizations and 4947(a)(1) _ nonexempt charitable trusts must attach a completed Schedule A ► Yes IAA No — Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Sign Signature of officer Date - Here Type or print name and title Print/Type preparers name Preparers signature Date Check _ if PTIN - Paid _ 01 11/12 self - employer, Preparer Firm's name 1 Smith, Buzzi & Associates, LLC Firm'sEIN/ 80- 0631935 Use Only Firm's address ► 2103 Coral Way Suite 305 Miami, FL 33145 Phone no. 305- 285 -2300 May the IRS discuss this return with the preparer shown above? See instructions ► lf1 Yes No DAA Form 990 -EZ (2010) 264290105 01/11/2012 6:29 PM SCHEDULE A (Form 990 or 990 EZ) Public Charity Status and Public Support OMB No. 1 545 -0047 Complete if the organization is a section 501(c)(3) organization or a section 2010 Department of the Treasury 4947(a)(1) nonexempt charitable trust. Internal Revenue Service ►Attach to Form 990 or Form 990 -EZ. ►See separate instructions. Open to Public Name of the organization Inspection INDEPENDENCE CAY, INC. Employer identification number . Part I ;. Reason for Public Charity Status (All organizations must complete this part.) See n str cttions. The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.) i _ 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). — 4 — A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) _ 6 A federal, state, or local govemment or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) 8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) 9 An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions — subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses _ acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 10 — An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 11 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(ax1) or section 509(ax2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h. a Type I b E Type II c Type III – Functionally integrated d Type III –Other e _ By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons — other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). f If the organization received a written determination from the IRS that it is a Type I, Type 11, or Type III supporting organization, check this box g Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons? (i) A person who directly or indirectly controls, either alone or together with persons described in (ii) and Yes No — (iii) below, the governing body of the supported organization? (ii) A family member of a person described in (i) above? 119() (iii) A 35% controlled entity of a person described in (i) or (ii) above? 11g(i i h Provide the following information about the supported organization(s . 11q(iii) — (1) Name of supported (II) EIN (III) Type of organization (iv) Is the organization organization r9 (v) Did you notify (vi) Is the (vii) Amount of (described on lines 1 -9 in col. (i) listed in your the organization in Drganization in col. su above or IRC section governing document? col. (i) of your (0 organized in th pPort (see instructions)) support? U.S.? (A) Yes No Yes No Yes I No (B) It (C) (E) 1 ] 1 Total • F 1 or Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990 -EZ. Schedule A (Form 990 or 990 -EZ) 2010 DM I 264290105 01/11/2012 6:29 PM Schedule A (Form 990 or 990 -EZ) 2010 INDEPENDENCE CAY, INC. 26-4290105 Page 2 Part 11 Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part 111.) Section A. Public Support Calendar year (or fiscal year beginning in) ■ (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants. ") -- 2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf 3 The value of services or facilities furnished by a governmental unit to the organization without charge 4 Total. Add lines 1 through 3 5 The portion of total contributions by each person (other than a • govemmental unit or publicly • supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) 6 Public support. Subtract line 5 from line 4 _ Section B. Total Support Calendar year (or fiscal year beginning in) ■ (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total 7 Amounts from line 4 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources 9 Net income from unrelated business activities, whether or not the business is regularly carried on 10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) 11 Total support. Add lines 7 through 10 12 Gross receipts from related activities, etc. (see instructions) 12 13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here — ► I I Section C. Computation of Public Support Percentage 14 Public support percentage for 2010 (line 6, column (f) divided by line 11, column (f)) 14 % 15 Public support percentage from 2009 Schedule A, Part II, line 14 15 — 16a 33 1/3% support test -2010. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this — box and stop here. The organization qualifies as a publicly supported organization ► b 33 1/3% support test -2009. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization ► 17a 10%- facts - and - circumstances test -2010. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts- and - circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts - and - circumstances" test. The organization qualifies as a publicly supported organization ► b 10 %- facts - and - circumstances test -2009. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts- and - circumstances" test check this box and stop here. Explain in Part IV how the organization meets the "facts- and - circumstances" test. The organization qualifies as a publicly supported organization ► 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions ► 1- Schedule A (Form 990 or 990 -EZ) 2010 DAA ?64290105 01/11/2012 6:29 PM Schedule A (Form 990 or 990 -EZ) 2010 INDEPENDENCE CAY, INC. 26-4290105 Page 3 Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support Calendar year (or fiscal year beginning in) ■ (a) 2006 (b) 2007 (c) 2008 d 2009 ( ) (e) 2010 (f) Total 1 Gifts, grants, contributions, and membership fees received. (Do not include any 'unusual grants.') 2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax - exempt purpose 3 Gross receipts from activities that are not an unrelated trade or business under section 513 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf 5 The value of services or facilities furnished by a govemmental unit to the organization without charge 6 Total. Add lines 1 through 5 7a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year c Add lines 7a and 7b 8 Public support (Subtract line 7c from • line 6.) Section B. Total Support Calendar year (or fiscal year beginning in) • (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total 9 Amounts from line 6 10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources . . b Unrelated business taxable income (lest. section 511 taxes) from businesses acquired after June 30, 1975 • c Add lines 10a and 10b • 11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on .. 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) 13 Total support. (Add lines 9, 10c, 11, and 12.) 14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) _ organization, check this box and stop here ■ L _ - Section C. Computation of Public Support Percentage 15 Public support percentage for 2010 (line 8, column (f) divided by line 13, column (f)) 15 16 Public support percentage from 2009 Schedule A, Part 111, line 15 16 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2010 (line 10c, column (f) divided by line 13, column (f)) 17 18 Investment income percentage from 2009 Schedule A, Part III, line 17 18 _ 19a 33 1/3% support tests - 2010. If the organization did not check the box on line 14, and line 15 is more than 33 1/3 %, and line 17 is not more than 33 1/3 %, check this box and stop here. The organization qualifies as a publicly supported organization ► b 33 1/3% support tests -2009. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3 %, and _ line 18 is not more than 33 113 %, check this box and stop here. The organization qualifies as a publicly supported organization ► r r 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions . ► Schedule A (Form 990 or 990 -EZ) 2010 DM 264290105 01/11/2012 6:29 PM Schedule A (Form 990 or 990 -EZ) 2010 INDEPENDENCE CAY, INC . 26-4290105 Page 4 Part IV Supplemental Information. Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions). DM Schedule A (Form 990 or 990 -EZ) 2010 264290105 01/11/2012 6:29 PM SCHEDULE 0 Supplemental Information to Form 990 or 990 -EZ OMB No. 1545 -0047 (Form 990 or 990 -EZ) Complete to provide information for responses to specific questions on O 0 Department of the Treasury Form 990 or 990 -EZ or to provide any additional information Open to Public Internal Revenue Service ■ Attach to Form 990 or 990 -EZ. Inspection Name of the organization Employer identification number INDEPENDENCE CAY, INC. 26- 4290105 Form 990 -EZ, Part I, Line 16 - Other Expenses Description Amount Expenses Travel $ 71 Insurance $ 266 OTHER OPERATING $ 649 OTHER OPERATIONS $ 408 AUTO $ 84 NEW EQUIPMENT $ 234 TELEPHONE $ 481 WEBSITE $ 778 BUSINESS EXPENSES $ 536 ADVERTISING $ 540 MEMBERSHIP DUES $ 716 OTHER INSURANCE $ 875 SUPPLIES $ 1,028 EQUIPMENT RENTAL $ 1,126 FOOD $ 6,411 TAXES ,$ 8,956 UTILITIES $ 10,074 Total $ 33,233 Form 990 -EZ, Part II, Line 24 - Other Assets Description Beg. of Year End of Year SECURITY DEPOSIT $ 1,030 $ 1,030 For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990 -EZ. Schedule 0 (Form 990 or 990 -EZ) (2010) DAA 64290105 01/11/2012 6:29 PM • Schedule 0 (Form 990 or 990 - EZ) (2010) Name of the organization Page 2 INDEPENDENCE CAY, INC. Employer identification number 26- 4290105 OTHER $ 0 $ 2,500 Total $ 1,030 $ 3,530 Form 990 -EZ, Part III - Primary Exempt Purpose INDEPENDENCE CAY PROVIDES A DAILY SOUP KITCHEN ( 6 DAYS PER WEEK) SHOWERS AND LAUNDRY FACILITIES FOR HOMELESS MEN AND WOMEN. INDEPENDENCE CAY ALSO PROVIDES CERTAIN SERVICES SUCH AS HEALTH SCREENINGS, DENTAL AND EYE EXAMINATIONS.THE SOUP KITCHEN SERVES AN AVERAGE OF 10 -15 INDIVIDUALS PER DAY. SHOWER AND LAUNDRY FACILITIES SERVE AN AVERAGE OF 10 -15 INDIVIDUALS PER WEEK. Form 990 -EZ, Part III, Line 28 - First Achievement INDEPENDENCE CAY PROVIDES A DAILY SOUP KITCHEN ( 6 DAYS PER WEEK) SHOWERS AND LAUNDRY FACILITIES FOR HOMELESS MEN AND WOMEN. INDEPENDENCE CAY ALSO PROVIDES CERTAIN SERVICES SUCH AS HEALTH SCREENINGS, DENTAL AND EYE EXAMINATIONS.THE SOUP KITCHEN SERVES AN AVERAGE OF 10 -15 INDIVIDUALS PER DAY. SHOWER AND LAUNDRY FACILITIES SERVE AN AVERAGE OF 10 -15 INDIVIDUALS PER WEEK. DAA Schedule 0 (Form 990 or 990 -EZ) (2010) 1