The URL can be used to link to this page

Item G1 ILtttl F C� II�h1I$S fl�t�R� Mayor David nice,,District 4 Mayor `s ® r D; °`OUNT ° Car District KEY FLOW)a c ovia? Murphy,District 5 OW r „' George Neugent,District 2 District 4 Office: 94M Overseas Highway ;' Ronda Keys Marathon Airport Suite 210 Marathon,FL 33050 305 289-6000 Fx;305 289 10 Ern:twd�a:cc�. t raunsc ar 'r tl. r�s Interoffice Memorandum ®ate: May 11,2012 To z Datnitty Kolhage,Clerk of the Court From: Mayor IIlavid Mee, District 4 Nolti of Conflict Per Florida Statute 1123143,I hereby disclose by written memorandum that l will abstain from the vote on certain issues that are brought before the Monroe County Board of Commissioners with entities that I am involved with. I will abstain from the vote on issues concerning the Guidance enter,:Inc,.,a. private, root-for-profit entity,which receives some of its operational funding from the County, as I currently serve as a member of the Board of Directors of the Guidance Care Center. tie May 16,2012 BOCC nVefing, I abstained from the vote on two item(s) concerning the Humans Services,advisory Board and the county funding provided through that advisory cornrTtittee process, Correcting the executed Memorandum of I nderrtatadingft,r the Guidance Care Center Jail In-Hous'e pro,gram or the,perioelflof" rtober 1, 2011 through September 30, 2012, due to scrivener's error e.ixws"sion and approve of Monroe Coiazt},"s portion of the a aaary local match requiremr ent for Substance Abmce and Mental' Health Services(F°S.i 94.76)in the amount of, 312,527 for the DCF°- H ontra ctedprowider of these.senIce„s„ Guidance Care Center BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: May 16, 2012 Bulk Item: Yes No X Division: Department: OMB/Grants Staff Contact Person/Phone 4: Lisa Tennyson x444 AGENDA ITEM WORDING: Discussion and approval of Monroe County's portion of the statutory local match requirement for Substance Abuse Mental Health services (FS 394.76) in the amount of $312,527, for the DCF-contracted provider of these services, Guidance Care Center. ITEM BACKGROUND: Florida Statute 394.76 requires a 25% local match for state funding for Substance Abuse Mental Health (SAMH) services. Also per the statute, each county has an obligation to participate in the local match to the extent that it makes up the difference between all other sources of local match and the statutory requirement of 25%. In order to determine the County's portion of the local match, it is necessary to delineate the other sources of local revenue. The Florida Statute, the Florida Administrative Code, and the Attorney General's opinion dated December 2011, provide guidance on the variety of local revenues that are applicable toward the local match requirement, to thereby offset the County's statutory obligation. The County Attorney also opined on the subject in her recent memos dated May 2, 2012 and April 16, 2012. The local provider of SAMH services is the Guidance Care Center (GCC), which has historically received funding from the County for its services, through the Human Services Advisory Board and direct BOCC line item. PREVIOUS RELEVANT BOCC ACTION: On March 21, 2012, the BOCC approved a motion to create a non -discretionary line item for statutorily required match for State funding of Substance Abuse and Mental Health services for GCC. At the April 18, 2012, BOCC meeting, clarification was made that the statutory local match may be met by a variety of local revenue sources, of which the County is one. The Board then directed staff to identify the sources and amounts of other local match revenue in order to determine and calculate the County's portion of the local match (i.e., the amount for the non - discretionary line item) for the next BOCC meeting. CONTRACT/AGREEMENT CHANGES: STAFF RECOMMENDATIONS: TOTAL COST: $312,527 INDIRECT COST: BUDGETED: Yes No COST TO COUNTY: $312,527 SOURCE/OF FUNDS: ad valorem REVENUE PRODUCING: Yes No X AMOUNT PER MONTH Year APPROVED BY: County Atty 0/P chasing_ Risk Management CS 5 *" A,,, / DOCUMENTATION: Included Not Required DISPOSITION: AGENDA ITEM # Revised 1/09 SAMH Match -- List of Attachments: • Exhibit 1: County Attorney Memo to OMB dated May 2, 2012 • Exhibit 2: Schedule of SAMH Local Match and County Match Portion Determination • Exhibit 3: SAMH providers are required (per FAC 65E-14) to complete a special audit schedule, "Actual Cost Center Operating and Capital Budget" which lists all expenses and specific revenue sources available to the contractor, and to include this as part of their annual audit. Exhibit 3 is GCC's completed and final schedule for FY 2011. On this schedule, "Part 1: Actual Funding Sources and Revenues" represents the most recent, audited list of revenues for SAMH. Column F on this schedule represents the total amount of funding, by funding source for all State -Designated SAMH Cost Centers. The schedule is also included in the GCC FY 11 annual audit, which is attached as Exhibit 8. • Exhibit 4: GCC Memo dated April 24, 2012 • Exhibit 5: GCC Contracts with various local governmental entities (contracts were provided by GCC) • Exhibit 6: "Exhibit IT' from GCC Contract with South Florida Behavioral Health Network for SAMH Services that indicates the Total Required Local Match amount.) • Exhibit 7. County Attorney Memo dated April 16, 2012 • Exhibit 8: GCC 2011 Audited Financial Statement (The FYI I audit provides the most recent audited financial information available to staff The required special audit schedule oj'Actual Funding Sources and Revenues is contained within, on pages 17, 19.) • Exhibit 9: GCC 2010 Audited Financial Statement (The FYI 0 audit is included for historical reference. The required special audit schedule of Actual Funding Sources and Revenues is contained within, on pages 22, 24.) • Exhibit 10: History of BOCC funding to GCC • Exhibit 11: Minutes/Motion from the March 21, 2011 meeting Exhibitl: County Attorney Memo to OMB dated May 2, 2012 C UNTYSo'�MONROE KEY WESTLORDA 33040 (eas) 2044641 Suzanne A. Hatton, County Attorney** Robert B. Shil finger, Chief Assistant County Attorney ** Pedro J. Mercado, Assistant County Attorney ** Susan M. Grimsley, Assistant County Attorney ** Natileene W. Cassel, Assistant County Attorney Cynthia L. Hall, Assistant County Attorney ** Christine Limbert-Barrows, Assistant County Attorney Derek V. Howard, Assistant County Attorney Lisa Granger, Assistant County Attorney ** Bond Certifiod in City, County & Local Govt. law MEMORANDUM May 2, 2012 To: Tina Boan, Budget Director Lisa Tennyson, Grants Administrator FROM: Suzanne A. Hutton, County Attorney RE: Substance Abuse and Mental Health Funding WPM OF CQUWY MMMONERS Mayor David Rice, District 4 Mayor Pro Tern Kim Wigington, District I George Neugent, District 2 Heather Carruthers, District 3 Sylvia J. Murphy, District 5 Office of the County Attorney I I I I I P Street, Suite 408 Key West, FL 33040 (305)292-3470 — Phone (305) 292-3516 — Fax This memo commemorates the discussion which the three of us had concerning local funding which qualifies as local match" and which would reduce a statutorily mandated payment by the County to "at least that amount which, when added to other available local matching funds, is necessary to match state funds." Sec. 394.76(9Xa) FS. As the result of independent reviews of a variety of source materials, and a conference on April 30, 2012, we concluded that certain items were included and others excluded from local match. Please apply the conclusions in this memo to your analysis of the financial data to determine the amount of match available from local sources, including those indirectly paid by the BOCC through the Sheriffs grant(s). BACKGROUND On April 16, 2012, 1 issued an opinion letter to the County Commission regarding the issue of local match requirements of Section 394.76, Florida Statutes. The gist of my 4/16/2012 letter was that, while Monroe County has an obligation to fill the difference between the State -determined requirement for local matching funds for Substance Abuse and Mental Health Funding and the total amount of other local funding that qualifies as local match, a determination of what qualifies as local match has to be determined annually on a case -by -case basis. 5/1/12 Memo SAMH GCC Matching Funds On April 18, 2012, the BOCC revisited the issue of their previous vote on moving the County's match funding for SAMH from the HSAB process to a budgetary line item. As a result of that discussion, the BOCC wanted a report back as to how much of the $915,809 amount identified in Guidance/Care Center, Inc. contract Exhibit H as "Grand Total Local Match" is statutorily required from the County. After reviewing contracts that the Guidance/Care Center, Inc. (GCC) has with the Sheriffs Office, School District, City of Key West (EAP), a GCC document entitled "Sources of Funding and Match Required for Fiscal Year 2012" (State), the GCC contract # ME 225 27 with the State's contracted Managing Entity (South Florida Behavioral Health Network, Inc.), several relevant statutes and administrative rules, I met with the two of you to go through the specific items on the Sources of Funding document and an exhibit from the 2011 audited financial statements for GCC, in order to identify those sources which can be used as local match. ISSUES AND CONCLUSIONS We had to determine which set of funding information to use to ascertain the amount of local source matching funds which could be used. You had an audited financial statement and a corresponding data exhibit for "Substance Abuse & Mental Health Services/Actual Cost Center Operating and Capital Budget/Agency: Guidance/Care Center/Part I Actual Funding Sources & Revenues." It was determined that we should rely upon the most recent audited financial data as opposed to unaudited statements or estimates for the current fiscal year, as the BOCC discussion was premised on the assumption we would always be relying on prior year information in order to make decisions due to timing problems and differing fiscal years. Furthermore, although the information is a year old, this is a more reliable source than more recent, but unaudited, information. The specified exhibit is one of the special audit reports required by FAC rule (Ch.65E-14) and DCF contract, and staff determined that we should rely on the financial data contained on them. It was also determined that we should be using data from the column (F) for Tot. All State - Designated SAMH Cost Centers (on the exhibit), whether or not State funded, as the relevant statutes and administrative rules require only that the local funding that qualifies as match be for those programs that the State is authorized to fund in Substance Abuse and Mental Health Funding program. This document is hereinafter referred to as "the funding schedule.n All of Section IC, "All Other Revenues" are includable as local match. Theoretically, Section 113, subsections (3) and (5) are includable as local match, except that either may contain amounts that are excludable or are the amount previously set forth as the "local match requirement." Due to the lack of information available as to the components of the amount shown in Section 113, "Other Government Funding," subsections (3) and (5) as to what each total dollar amount includes, additional consideration was given to a GCC generated document and a number of contracts provided to staff by GCC. For example, the item under 113, subsection (3) Local government shows an amount Of $1,162,511, but the information available, due in part to the timing differences between entities with different fiscal years, does not spell out how much of 5/1/12 Memo SAMH GCC Matching Funds that is attributable to specific contracts which are excludable and those which are includable as local match. We therefore decided to extrapolate the funds from those contracts we deemed includable to reach the amount ADDITIONAL CONSIDERATIONS The GCC document identifying Sources of Funding and Match required for Fiscal Year 2012, sets forth classes of revenues, along with a column as to "Not Applicable." That document should be part of the back-up for any agenda Rem on this topic. Following is an analysis of that document, which provides some clarification for specific contracts being included or excluded from the local match where the overall category might have them designated differently in the general categories discussed above. I ) "Federal Grants" - agreed that these cannot be used as local match. 2) "Other State Revenues" — agreed that these cannot be used as local match. 3) "Monroe County Contract" — agreed that BOCC (CTC) Transportation and BOCC Baker Act Transportation cannot be used as local match for SAMH. 4) "Other Monroe County" — (a) Agreed that the RSAT1JIP and Byrne Grants (federal pass -through) cannot be used as local match. (b) MCSO Inpatient — The funding under this agreement is for services for "Baker Act Beds" and is additional to Baker Act funding provided by County Commission directly to GCC, and should be included in toto as local match. GCC has indicated that funding for 2 (short-term residential treatment) of the 21 (total) MCSO beds licensed (11 for Baker Act, 8 for Marchman Act) is excluded from counting as match under Sec. 65E-14.055(3)(a)2, FAC. That cited rule says: (3) The Following contracted services and funds do not require local match: ...(a) Deinstitutionalization projects which are defined as adult mental health programs in the following cost centers: ...2. Short-term Residential Treatment, except those acute care continuum programs supported with Baker Act funds and operated by a public receiving facility...." (emphasis added) I have found no definitions of either "acute care continuum programs" or "public receiving facility" in Ch. 394, FS, or Ch. 65E-1 4, FAC. However, definitions of public facility and receiving facility in FS 394.455(24) and (25) seem to cover the jail. Further FAC 65E5.400 re Baker Act Funded Services Standards provides in subsection (2)(a) "(2) Baker Act Funding. (a) Only public receiving facilities, pursuant to Section 394.455(25), F.S., and only the costs of eligible Baker Act services provided to diagnostically and financially eligible persons may be paid with Baker Act appropriations." Accordingly, I have found nothing to support a mandated exclusion from being counted as match, notwithstanding the GCC argument that the County could quit funding the MCSO contract and pay the much higher rates for the Depoo facility, either to GCC or LKMC. In other words, while there may be good policy reasons for not counting this contract as match, I can find no legal requirement for exclusion. (c) MCSO Forfeiture — nothing was provided to support exclusion from the local match, and the grant application is for funding that enhances community outreach to serve 5/1/12 Memo SAMH GCC Matching Funds .children, adolescents and families at risk of mental health and substance abuse issues...." Accordingly, it should be included as local match. (d) MCSD contract for life skills counseling. FAC 65E-14.021(7Xw) indicates these should be included, especially since the contract specifies that the clients served will be "children and adolescences [sic - adolescents] with substance abuse or at risk of developing substance abuse...." 5) "City Revenues" — (a) City of KW — Youth mentoring — no contract provided, one does not apparently exist, and it appears that the program is federally funded with a local match required and therefore it could not be used as local match for State SAMH funding. (b) City of KW — EAP - nothing was provided to support exclusion from the local match, and the services are aimed at "behavioral health concerns relating to chemical dependency and physical, emotional and mental health conditions...." (c) City of Marathon — nothing was provided to support exclusion from local match. The Marathon budget item indicates it is for capital improvements, but it appears under FS 394.76, subsections (6) and (8) that the local funding can be used as match. Sec. 65E-14.021, FAC, predominantly uses terms indicating services, but there are elements, such as (h) Drop-in/Self Help Centers that would seem to allow capital expenditures. Accordingly, it is deemed to be included in local match. 6) "Client Fees" — Agreed that Private Pay Fees (SAMH), Medicare and Third Party can be used as local match and that Private Pay Transportation rider fees and Medicaid cannot. 7) "Other Income" The GCC Sources of Funding document lists 3 minimal amounts for Donations (Offender Re-entry program & Unallowable Costs" and In -kind, with an explanation that they are not allowed for match under federal &/or State contract and an administrative rule. However, there are many donations and in -kind services which would be allowed as local match. AGO 2011-23 specifically recognizes in -kind services as eligible for matching funds, so, for example, where a local government pays for utility services or provides clinictoffice space, such in -kind services could be included. Furthermore, FAG 65E-14.005(1)(b) includes "the value of third -party funds and in -kind contributions." Subsection (6) of that rule sets forth special standards for in -kind contributions of service, volunteers, supplies, use of equipment, and use of building or space. Accordingly, while it is accepted that the three items on the document are not includable as local match, as a general rule, donations and in -kind contributions are included. Since DCF oversees the State SAMH funding and determines the amount required for local match, and receives and reviews more detailed documentation from the providers as to the matching funds, it is recommended that in the event that there is a dispute with any of the conclusions we have reached based on the information provided to us, DCF be requested to provide a legal opinion as to the resolution of any differences of opinion between the provider and the County as to the applicability of local source funding as match. In summary, this memo sets forth those categories of funds which should be included or excluded to determine the minimum statutory requirement for the County's share of local match. It should not be deemed in any way to prohibit the BOCC from providing additional 5/1/12 Memo SAMH 4 GCC Matching Funds funding if it is desired to increase funding to assure that GCC can continue to provide the level and quality of services it has been able to provide to the public under the previous funding by the County. There may be good policy reasons for excluding some items (like the MCSO Baler Act bed contract) that are includable in the local match by statute, or to provide additional funding to GCC above the minimum required. This memo has identified that contract as an example where discretion may be exercised, but the memo is focused on the bare minimum requirement of the County, not the provision of funding that is discretionary, so there may be many reasons to exercise discretion for additional funding. This discretion is the same as is attributable to the number of human services organizations to which the County has granted funding for many years because of the service they provide to our community. Please let me know if you have any questions. 5/1/12 Memo SAMH GCC Matching Funds Exhibit 2: OMB Schedule of SAMH Local Match Sources and County Match Portion Determination ai 1* 'A! 00 O. m < < < < < < Y Y . m m . u m m m m . z z z z z z � a 'a 'a 'a 7a 80 10 0 rl 0 w 00 m 00 'Ir -M o 16 0 cr� 0, m 10 - w w c7i -i . . . oc� 10 . . oli oc� 0 _0 c w mo u Z3 a O lz 13 NO a o Im Ilu 0 '1Z 7E 0 �5 > a cc -0 . D 0 :3 . 2 5 E, bb 0 E 115 a w Z = Z Z = = c 2 E u z ZI 0 o u > 0 2i 's a a 2 E ze Z2 ze E -a 0ii m > 2 10 Q E V u a VI t . < W < cc < :i — . - u 0 t O 0 E w Exhibit 3: Listing of GCC's funding sources per GCCs required special audit schedule "Actual Funding Sources and Revenues" FY 2011 (Chapter 65E-14 FAC requires SAMH Providers to submit four additional schedules along with the annual CPA audit. This is one of the required schedules and is included in their annual audit. The full audits for FY 2011 and 2010 are also attached as Exhibits 8 and 9.) l ,m,mY J 71pp' � F h y� T � a •+i N Fi c�i�i Y m amV 1� a O� 11 a S y N i it �C F � 1IYYe1I � � Epp � • � O? ' m �ppa Vs ' ' � � � �py� O ' �pl� � N � yp� � N gg DD N W •1 r� A C f a N GAA I s F N ui Ilk W!J M1� MMMENp f W 2 otl w .!1 zS w o Yi (y Cp m1. CD U Uo a a N c� o� Q Ezu F ; p Cq m O Rya 1 p� a'� a�fvn�6I - - - - - - - - - - di -"c' 4 VA 4p 16 g 1Z Qa a 7 ta YT gill C tl li II II 2s ol p � Ryy j�§rt1� B 0 m Y G t� ,D ,O 1G A �' m , � 0 � � �1 ■■4 E■ � � t~�i W II M 1 Gp1 N Y � H C C e M Yi 1 S " g ' c N i T H p epC tlp� y 92 LLI w�iA! 5 " » w�� ' H Sze Z2, yy` � R 2 tL� 0.' ea W� h i v S j O m' ro of G e 7Y O s1w i� - HT i § nlm�gY, N�� • •�,�r r�y�p '��g�� a� I I Q N N eO mp •� � ■ I END Z m�FY NNI"N Ni�" M�ab � �v �I M N I = y I N N i M ♦ � � ' . v1 N rD tl M �I Y k a Y tl t N IN i N ' G V � � N om oM � W N � ' N i i p i •O � Y b • • ui t~' Doi yUN � �=p{ fpV O o�P Y W, � C 11 q^♦ + � Y p ' 11 qN ^ i ` Y Rea 411 1 0[�1 e li[ N yy ,O tl Q C$1 OCC 0011 q N N N M; �rF$pV?p��"I �R��f��m� imp ^mgp ��, �Wy��, $q■ry� N �� " bn G I 11 p � A Y y I y 1 mY s $ W^;� � �< W M. a n N JnY■ Nppp U y N lY1 J � ��qll P�pt � �l � � I I i � N; '1 I ■ � N ■ ■ N N M � tl N•N f'• lyl, to , � N SS N N II �N ■■ �Itlp!fl p 1yI N .F N� I ❑ � � N � � � �M � M Y LL7�Y w 4 W IL O p { ' W Z eo 160 v W tS o •- � ' d � O v N O � � L O i j Exhibit4: GCC Memo re: SAM H Match, dated April 24, 2012 S 6, 1) GUIDANC-1 VC-,,VRF'4 CF"N`FE'R INC. Jai I To: Monroe County Administrator Monroe County Attorney's Office Monroe County Office of Management & Budget From: Guidance/Care Center, Inc. (A.B. Maloy, Area Director) Date: April 24, 2012 Re: Local Match Pursuant to 65E-14.005 et se Per your request of April 17, 2012, please find attached a spreadsheet 1) indicating the Guidance/Care Center's (G/CC) statutory match requirements per its FYI 2 South Florida Behavioral Health Network (SFBHN) contract, and 2) identifying "unallowable" and "allowable" funding that may be considered as local match pursuant to 65E-14.005 et sea. In the interests of transparency, I include all sources of G/CC's projected revenue for FY12, and provide comment or citation for all non -applicable sources of funding. Certain sources of non - applicable local funding may require additional explanation. They are marked by an asterisk on the Excel sheet, and I discuss them below. In addition, I provide a note concerning allowable client fees. If you have any questions, please do not hesitate to contact me. 1. MCSO Inpatient. The MCSO contract is attached. G/CC's inpatient unit has 21 licensed beds: I I crisis stabilization/Baker Act (BA) beds, 8 detoxification/Marchman Act (MA) beds, and 2 short term residential (SRT) beds. SFBHN funds 8.37 CSU beds out of the I I licensed, 2.5 detoxification beds out of the 8 licensed, and 0.5 of a bed out of the 2 SRT licensed beds. That is, the SFBHN contract funds 11.37 of the 21 licensed beds. G/CC reserves the remaining unfunded beds for patients who pay via other funding sources, including MCSO inmates requiring BA or MA inpatient services. In addition, for those inmates who require SRT beds, counting this as a source of local match is specifically disallowed by 65E-14.055 (3)(a)2. The alternative for the County to this capitated contract would be to pay the daily bed rate at G/CC's or LKMCs DePoo facility in Key West — a far more costly proposition. t N) - i V ( SqcI Ko V, c;t, H , "3040 I dq,honc V6,4)4, I ,v V!32')2 6_23 V B, Va I( «y, _J D, MPS 1, Area D trcm� r 300(1 I P i, ( )cr,m Q'W?R 11"c , Mx-;,Ihnn,H, 31,0-0 K(A f,,,rgp, I'T "3(113- Vdq)honc� �05,44,'(,60 lckpkmc: 10,5431 _6(M Feiv ➢05,454,9fl4P Fcv 30`3,45(,;Wll) and "I"I nrc ("'m o '4 2. MCSD Contract. G/CC's contract with the School District is attached. It provides funding for two on -site Lifeskills counselors, one at Key West High School and the other at Coral Shores. Life skills services are not funded by SFBHN, nor are they defined as covered services pursuant to Chapter 394. In addition, the School District is able to bill Medicaid for services provided by G/CC's employees, providing an important source of additional revenue for the County schools. 3. City of Key West — Youth Mentoring. There is no contract with the COKW for this service. G/CC uses this funding to provide youth mentoring services in Bahama Village at the Frederick Douglass Gym. In exchange, G/CC utilizes federal pass -through funding (PATH) to provide a full-time outreach worker at the Keys Overnight Temporary Shelter, a City program. 4. City of Key West — Employee Assistance Program. G/CC's EAP contract with the City of Key West is attached. This contract provides for specific services to City employees, which are paid for solely via this capitated contract with the City. In addition, some services required by the contract — for example, emergency and trauma on -site response, supervisor training and materials — are not allowed by G/CC's SFBHN contract. 5. Private Pay, Medicare and Third Party. These client fees may be considered as local match pursuant to the law. However: a. Having this "excess" match allows G/CC to take advantage of additional funding opportunities for programs and services that are not funded by SFBHN, or other grants, or for which a potential client would be unable to pay. These funds give the agency the flexibility to pursue and secure federal and state funding that brings additional dollars into the County, in order to provide expanded services to County residents. If G/CC's County match is reduced by the amount of these client fees, it will preclude the agency from providing additional needed services — for example, trauma services after a hurricane -- to the most vulnerable members of our community. b. Client fees — specifically, cash collections — are often the only funds that G/CC receives that are unrestricted. We reserve cash funds for necessary and emergency capital projects. For example, in the event that we are unable to secure CDBG or other funding, we have reserved the use of a good portion of these projected funds for our mandated sewer connection in the Middle Keys. I request the County closely consider exercising its discretion under the law with regard to these funds in whole or in part. Guidance/Care Center, Inc. Sources of Funding and Match Required for Fiscal Year 2012 State funding for MoxS4Services $ 3,839,018 Match Required hyState Funding contract Other Sources mRevenue Federal Grants Offender Re-entry Program 399.758 pOHCP| i Grant Planning s,n 80,000 eobtmm| 479J58 OtheStateRevenues— --- ocrranqortmionContmct ocMedicaid Contract DOT 5310Vehicle Grant Department ofCorrections Prevention Partnership Grant DCFChallenge Grant Department nfElderly Affairs subtotal Monroe County Contract BuCcCSU BOCcTmnsportwdvn BoccBaker Act Transportation ngxa/V|nm*don HSxBJail In-house Program (J|p) subtotal Other Monroe County wa^zu|P Byrne Grant MCSO Inpatient MCSO Forfeiture MCG subtotal City Revenues City ofKW-Youth Menmhng City of KW-EAP City nfMarathon subtotal 1,058,895 Applicable to Match Not Applicable Comments - 399,756Cannot be used asmatch per 65E-14.0052-a -80,000LCannot be used as match per 65E-14.005 2-a ' 479,756 280185 610,852 46,158 35,642 80,510 7,500 12,068 1,058,895 Cannot be used as match per 65E-14.005 2-a 334,880 334,880 28.062 ' 28.062 Match for CTC (Transportation) Grant 148.000 ' 146.000 Not amn/SAservice 540.000 540.000 69,177 69,177 - 1.118.119 944.057 174.062 66,807 10.887 50,000 Federal pass-thmfunds =$5o.000 30.000 - 30.000 Federal pusa-thmfunds =$3o.00O 50.000 ' 50,000 "Jail holds" contract. SIRTbeds not subject mmatch per nns14.0000-o-a;otherwise non-oponwfunded »eun.~ 4.500 4.00nmonSra*wfundeed therapy materials, tools 86,373L - 86\373 Non-SFBnNfunded Lifnski||ooenioao° 237.540 18.887 220.873 30,500 - 30,500 wun-SFBHNfunded, City exchange* 19.800 19,600 Non-SFBHNfunded, specific services* 2,200 2,200 N^n'SrBHwfunded, infrastructure improvements 52.300 - 52.300 Client based on Feb y0financial statements Private Pay ux/MH 77.168 77.168 ' Transportation Rider Fees 2,633 ' 2.633 Cannot hnused asmatch per 05E-14.oO52-d Medicaid 562.538 ' 582.530 Cannot housed oumatch per 85E-14.Oo52-o Medicare 12.847 12.847 - Third Party 5,083i __-5,083 subtotal 680.287 95.098 -------- 585.189 Other mcomo—P^4octionabased onFeb YTDfinancials Statements Donations Offender Re-entry program 1.083 - 1.063 Incidental expenses ^vna||nwab|e^under Federal contract and SFB*Ncnn\mm Unallowable Costs 150 ' 150 Cannot beused eamatch per 8oE-14.0002'e In -Kind ' 101 101 PGCclubhouse, unallowable under SFBHwcontract 1.314 ' 1.314 Guidance/Care Center, Inc. Sources of Funding and Match Required for Fiscal Year 2012 Applicable Total to Match Not Applicable Comments State funding for MHJSA Services $ 3,839,018 $ 3,839,018 Match Required by State Funding contract 915,809 County funding over/(under) required match County Contract Only 28248 G C *MCSO contracu? All "Local" funding 140,013 Exhibit 5: GCC Contracts with various local governmental entities (contracts were provided by GCC) CINIS1111-1111MIF-1-6 I This Agreement is entered into this sZ3 day of 12012, by and between the City of Key West, Florida, a Florida municipal corporationwithoffices at 3140 Flagler Avenue, Key West, Florida 33040 ("City") and the Guidance/Care Center, Inc., a Florida not for profit corporation with offices at 1205 4th Street, Key West, Florida, 33040 ("Consultant"). WHEREAS, the City and the Consultant, mutually desire to enter into a consulting agreement whereby the Consultant will provide an Employee Assistance Program ("Program") which will provide assessment, treatment, and referral services to City's covered employees and their dependants who are eligible to receive such services (hereinafter referred to collectively as "Participants") who may suffer from alcohol or drug dependency, or from mental, emotional, psychological, or personality disorders. NOW, THEREFORE, the parties agree as follows: The City hereby offers to engage the Consultant, and the Consultant hereby accepts such offer of engagement to provide consulting services for the City. The parties agree that the primary focus of the scope of services will include, but not be limited to: a. Provide educational/promotional materials for employees regarding Program. Such materials shall include, but shall not be limited to, brochures for new hires, information and posters to be posted in various worksites; b. Provide counseling services to Participants regarding behavioral health concerns relating to chemical dependency and physical, emotional and mental health conditions, anger management, depression, grief, family/parenting issues and any related problems that impact or may impact employee conduct and/or work performance. Services will also include critical incident debriefings. Such counseling sessions shall include assessment, counseling, and referral services. Participants may self -refer to Program or may be referred by management of City. The annual fee for Consultant's services under this Agreement shall cover an initial intake assessment and up to eight counseling sessions of one (1) hour in duration for each employee and his/her dependents during any one (1) year term of this Agreement. Such counseling services shall be provided at Consultant's facility located at 1205 4th Street, Key West, Florida, or at such other location as designated by Consultant; C. Provide awareness training to supervisors regarding the signs and symptoms of drug use. Trainings to be conducted in two hour sessions, twice a year or as requested by City, not to exceed four times per year (quarterly). d. Provide an initial assessment session for any Participant in nonemergency cases within five (5) working days of each referral to Program; e. Refer Participants for further counseling or treatment to providers of behavioral health services or other health services when deemed appropriate by Consultant; f. Provide City with a quarterly report that shall include data on the utilization of Program, incidence of problems, types of treatment, results achieved, and the number of referrals made to other providers. The name of any individual Participant shall not be disclosed in any such report; 9. Maintain files and records on each Participant who receives assessment and counseling services through Program. Such files and records are the property of Consultant and shall remain so at all times, Only Consultant and the particular Participant shall have access to such files and records unless the Participant signs an appropriate authorization to release his/her files and records, or the disclosure of such files and records is permitted or required by law or court. a. The term of this Agreement shall commence on the I" day of October, 2011, and shall terminate on the 30'h day of September, 2012. This Agreement shall automatically renew for three successive one (1) year terms beginning on the same month and day as referenced in the preceding sentence ("Anniversary Date") without any further action by either party. Either party may terminate this agreement with or without cause by written notice of at least thirty days. Upon termination, the Consultant shall provide the City with a final bill for work performed to the date of termination. The Consultant shall be entitled to payment only for services rendered to the date of termination or resignation. The City shall compensate the Consultant for its services rendered pursuant to this Agreement as follows: a. City shall pay Consultant an annual fee of $19,200.00 for covered employees and dependents. Such annual fee shall be compensation for Program services provided by Consultant to Participants, and shall be paid to Consultant on a pro rata monthly basis. Payments shall be made upon receipt of monthly invoice from Consultant. Each monthly payment shall be one -twelfth of the annual fee, or $1,600.00. b. The annual fee for Consultant's services under this Agreement shall cover the initial assessment/evaluation session and up to eight total counseling sessions during any one (1) year term of this Agreement. In the event that utilization of Program services exceeds the session limit, Consultant must notify City in advance of additional services to be provided and the cost of such services. At that time, cost of services will be reviewed for coverage under employee's health insurance program. C. The level of utilization of Program services by City's Participants shall be reviewed by Consultant on a quarterly basis, and Consultant shall submit reports on such utilization to City. The duties and responsibilities of City under this Agreement shall be as follows: a. Promote and publicize the services available to Participants through the Consultant. b. Designate an employee of City to be the coordinator of Program and to work with Consultant in the day-to-day activities of Program. c. Identify employees and their dependents who are eligible to receive the services offered through Program. d. Provide Consultant with information on City's employees and their dependents as described herein. The Consultant agrees to dedicate time and efforts necessary to perform successfully its duties pursuant to this Agreement. In the performance of the duties and obligations imposed on any of the parties by this Agreement, it is mutually understood and agreed that the parties are acting at all times as independent contractors. Other than as specified herein, City shall have no control or direction over the manner, methods, or means by which Consultant shall perform its services under this Agreement. Neither the Consultant nor its agents or employees shall be considered employees of the City and shall not accrue any of the customary benefits of City employees, including, but not limited to: annual (vacation) leave, sick leave, holiday leave, pension benefits and health insurance. Consultant agrees to protect, defend, indemnify, save and hold harmless The City of Key West, all Departments, Agencies, Boards and Commissions, its officers, agents, servants and employees, including volunteers, from and against any and all claims, demands, expense and liability arising out of injury or death to any person or the damage, loss of destruction of any property which may occur or in any way grow out of any act or omission of the Consultant, its agents, servants, and employees, or any and all costs, expense and/or attorney fees incurred by the City as a result of any claim, demands, and/or causes of action except of those claims, demands, and/or causes of action arising out of the negligence of The City of Key West, all Departments, Agencies, Boards and Commissions, its officers, agents, servants and employees, The Consultant agrees to investigate, handle, respond to, provide defense for and defend any such claims, demand, or suit at its sole expense and agrees to bear all other costs and expenses related thereto, even if it (claims, etc.) is groundless, false or fraudulent. Nothing in this indemnification is intended to act as a waiver of the City's sovereign immunity rights, including those provided under section 768.28, Florida Statues The Consultant must disclose any potential conflict of interest to the City in advance of any agreement or be subject to cancellation of fees. Other than as is discussed and agreed to by both parties, the Consultant will prioritize all projects to ensure that there are no conflicts of interest that may arise during the course of business. In addition, both parties will keep all correspondence and work product confidential and private and may not release any of it without the written consent of the other party. This scope of work agreed to by this agreement for professional services will be subject to the direction of City. In the event the parties to this Agreement disagree as to any provision of this Agreement, for a period of not less than thirty (30) days the parties shall engage in good faith efforts to resolve the disagreement. If, after engaging in good faith efforts to resolve the disagreement, the parties shall submit to binding arbitration. Arbitration shall be through an Arbitrator mutually agreed upon by the parties. The decision of the Arbitrator shall be binding and non -appealable. This Agreement is the entire understanding of the parties. It shall be binding upon the parties and may not be amended except by a writing signed by the parties. If any provision or portion of this Agreement is held unconstitutional, invalid or unenforceable, the remainder of this Agreement shall be deemed severable, shall not be affected by such ruling, and shall remain in full force and effect. This Agreement shall be governed by the laws of Florida. Consultant may not assign its rights or delegate its duties under' this Agreement without the prior written consent of City, which consent may be withheld for any reason. IN WITNESS WHEREOF, the parties hereto have made their agreement this 23'111� day of ,2012. BEST: Hi MCI 144 tA Cheri Smith, City Clerk �Titness By: Jarties K. Scholl, City Manager By: A.B. Maloy "j Area Director THE CITY OF KEY WEST P.O. BOX 1409 KEY WEST, FLORIDA 33041-1409 February 27, 2012 A.B.Malloy,JD, MPH Area Director Guidance/Care Center Re: Consulting Agreement with City of Key West Dear A.B.: Enclosed is signed copy of the Consulting Agreement between Guidance/Care Center and City of Key West for EAP services. Thanks. Sincerely, Sandy Gilbert Human Resources Director Key to the Caribbean - Average yearly temperature 770 F. Monroe County Sheriff's Shared -Asset ftirfeiture Fund 2012 Grant Application Fg � Guidance/Care Center, Inc. (GICC) is applying for funds to enhance its community outreach, prevention, intervention, and treatment activities for children, adolescents and families at risk of mental health and substance abuse issues in Monroe County. - We are requesting funds to make available mental health and substance use information through recognized environmental strategies and mental health promotion techniques. Training materials will use evidenced based program materials developed by the Substance Abuse and Mental Health Services Administration (SAMHSA). This program would identify youth at risk of substance use by using Substance Abuse Subtle Screening Inventory (SASSI) assessment tools, alcohol swabs, and drug testing. Treatment will be enhanced by utilizing therapeutic tools to engage and effectively treat younger children. Services will be offered county wide at all G/CC sites and in the community. Services and related request are defined below: Outreach services include educational programming and efforts to the community focused on high risk groups. Prevention services include services and activities that preclude, forestall or impede the development of substance abuse and mental health problems. Activities include increasing public awareness through education, information and focused activities. The request is to fund: Parents Who Host Lose campaign which addresses consequences to parents who allow forchildren's substance use in their homes Purchase of evidence based material for the Too Good for Drugs program Alcohol drug testing swabs and drug tests Substance Abuse Subtle Screening Inventory (SASS!} assessment tool to identify those in need of intervention or treatment Intervention and treatment services focus on reducing risk factors with children for substance abuse and mental health issues. This request is to fund: The cost of therapeutic tools to address trauma, domestic violence exposure and risk of substance abuse in children 8 and under. 0 Monroe County Shers Shared Asset Forfeiture Fund 2012 Grant Application Guidance Clinic of the Middle Keys and the Care Center for Mental Health merged and changed its name to Guidance/Care Center, Inc, in October 2010. Making the Guidance/Care Center, Inc. the only the county -wide community mental health and substance abuse provider. We provide community based behavioral health services from prevention to Baker Act and Marchman Act involuntary examinations across the life span. We coordinate the county wide Medicaid and CTC transportation system. We employ over 140 employees. G/CC is affiliated with Westcare Foundation, a national non -profit foundation that provides management services to our organization that include benefits administration, grant development, and management oversight. GICC demonstrates its ability to manage this award through its leadership, staff, and Board of Directors. We currently manage funding from multi -funding sources in a cost effective and community beneficial manner. Goal: Facilitate and enhance knowledge of current community resources at the time when the consumer needs the support and knowledge. Objective: Increase awareness of existing resources. Outcome: Consumers will have greater access to existing resources. Goal: Disseminate science based information on mental health and addiction to children and families. Objective: Children and families will gain insight to causes and treatments related to mental health and addictions disorders and recognize there is hope for recovery. Outcome: Children and families will obtain services at the earliest point of intervention. Goal: Identify those at risk of substance abuse and mental health issues. Objective: Increase early identification in children and adolescents through assessment and screening tools. Outcome: Early intervention and treatment of youth with substance abuse and mental health issues. Goal: Encourage individuals with symptoms of mental health and addiction disorders to seek help and obtain proper treatment. Objective: Broaden communication methods and tools to intervene and treat the needs of the current population, 3 Monroe County Sherifrs SharedAsset Fod 2012 Grant Application Outcome: Increased specialized intervention and treatment services for young children who have experienced trauma, domestic violence and are at risk of substance use in the future. T 241MUE-00, Monroe County has limited resources and these resources must be used efficiently and effectively. Many agency providers have found that consumers/ community members do not know the resources that are available and they do not know how to access those services. The G/CC serves the highest risk and neediest consumers. The needs assessment completed by the Monroe County Substance Abuse and Mental Health Planning Council indicates that increased intervention and prevention is needed particularly in dealing with trauma, substance use and domestic violence. Monroe County is also going through many changes. One change is related to the economic and financial crisis that is facing this nation. This crisis has placed stress on individuals who otherwise would not be experiencing emotional distress and increased use of substances. This population needs to have information available that will increase awareness and provide information on the types of help available and how to access these services. By providing focused science- based presentations at the location where services can be accessed G/CC will provide information to the public in an informed and non threatening manner resulting in getting help before it is a crisis. Finally, Monroe County is experiencing another change in its environment. We are -seeing an increase in violence at all levels. This is acknowledged by reading current newspaper reports, increase in police activity related to violent crime, particularly related to youth, and the platform of the State Attorney's office to be strong on penalties for violence related crimes, regardless of age of the perpetrator. By increasing awareness and providing tools for help through education and access to services, parents can be made aware of signs and symptoms of troubled behaviors and children can be encouraged to seek help. It is the philosophy of G/CC to offer high quality and cost effective behavioral health care services in a welcoming environment throughout the keys including individuals who may exhibit symptoms of a co-occurring nature with both mental health and substance abuse issues. Programs and services are available to all in the Monroe County. The target population is children and families in Monroe County. 0 Monroe County Sheriffs Shared Asset Forfeiture Fund 2012 Grant Application E. Approach Method G/CC offers a comprehensive continuum of care for mental health and substance abuse services throughout Monroe County. Services are delivered at our three site locations in Key Largo, Marathon and Key West. Outreach, Prevention and In -Home On -Site clinicians provide services in the community including Monroe County Schools, outside community agencies and resident homes throughout the Keys. The Too Good for Drugs (TGFD) program is a school -based prevention program that builds on student's social and problem solving skills. The program is designed to benefit everyone by providing needed education in social and emotional skills. TGFD has appropriate curriculum designed for each grade level for maximum effectiveness. It includes a ten week, 30-60 minute lesson designed to incorporate and reinforce sills taught in the core academic curriculum. Our Too Good for Drugs Program is currently provided to loth grade classes at all three high schools. This is funded through the Preferred Partnership Grant which ends on June 30, 2012. The requested additional funding will be used for adding the needed supplies for additional classes at the middle and elementary school level. This will ensure that youth receive the message of this evidence based program earlier and those identified at risk can have access to services sooner. There are two full-time staff that provide this program and the enhanced services and materials would be implemented in the next fiscal year. The Parent's Who Host Lose campaign is a great adjunct to the TGFD program and prevention of substance use and abuse. It is an environmental strategy that would make parents aware of the negative consequences of hosting parties and providing alcohol to minors in their homes. This county wide campaign would include public service announcements, educational materials and banners to increase awareness. The Guidance/Care Center, Inc. employs 31,clinicians and case mangers throughout the county who provide mental health and substance abuse services to keys residents. These services are offered on an outpatient basis at any one of our three sites, or offsite at Monroe County Schools, other community agencies and residents homes. The requested funds would enhance the method of early identification and increase effective treatment in three ways. 1. Alcohol and drug testing is a key part of early identification for treatment. Many parents may have concerns about their child's possible substance use and no method to test unless their child is in the juvenile delinquency system or drug court. This would give G/CC staff the opportunity to disseminate alcohol and drug testing to parents and test clients as needed. It would be an enhancement to those services already provided by our current staff. In addition, these supplies would be available to parents through our outreach efforts including county wide health fairs. 2. Substance Abuse Subtle Screening Inventory (SASSI) is an assessment instrument for substance dependency. It is especially effective in identifying early - stage chemically dependent individuals who are either in denial or who are trying to 9 Monroe County Sheriffs Shared Asset Forfeiture Fund 2012 Grant Application hide their substance abuse. In addition to being used as a screening instrument, the SASSI also provides clinical insights into the client's defensiveness, as well as other characteristics. The agency currently uses this instrument and with funding will be able to expand the use of this tool to more programs and staff, 3. There are currently twelve G/CC therapists, county wide who provide services to children and their families. These services are provided Primarily off site in client homes or at school. The Monroe County Needs Assessment identifies trauma therapy and play therapy for young children as significant, Specifically, it identifies the need for more therapists trained or specializing in trauma, programs designed to meet the needs of children exposed to domestic violence and play therapy opportunities for children. With the requested funding each therapist would be able to receive figurines, play therapy supplies and therapeutic resources for addressing mental health issues in young children including games and books specific to therapeutic issues. GICC has seen a significant increase in children under 8 being referred for mental health services and typically these children also come from substance affected families making them at greater risk of substance use. F. Resources and Cost The request is to fund: 1. Parents Who Host Lose campaign- addressing parents who allow for children's substance use in their homes- $150.00 a. Campaign Kit which includes starter materials and DVD of print graphics $25.00 b, Public Service Announcement $50.00 c. Banners, posters and window clings $75.00 d. Reaches residents county wide 2. Purchase evidence based material for the Too Good for Drugs program- $250.00 a. Packages of workbooks 25 for 20 booklets b. Funds needed materials for 12 extra classes c. Reaches approximately 250 additional children depending on class size 3. Alcohol drug testing swabs and drug tests- $2000.00 a. Cost covers 6,912 additional tests b. Ability to disseminate and test at least 345 individuals weekly for length of services provided 4. Substance Abuse Subtle Screening Inventory (SASSI) assessment tool to identify those in need of intervention-$11400 a. Purchase 10 packages of 100 tests b. Each assessment can only be used one time c. Screens 1000 individuals 5. The cost of therapeutic tools to address trauma, domestic violence exposure and risk of substance abuse in children 8 and under. $1200.00 a. 12 therapists receive $100 worth of supplies each ml� -Monroe County SherilTs Shared Asset Forfeiture Fund 2012 Grant Application b. Reaches approximately 240 additional children county wide depending on case load. G/CC has been serving the behavioral health need of the residents of Monroe County since 1973. We currently receive funding from U.S.. Department of Health and Human Services, Florida Department of Children and Families through a contract with South Florida Behavioral Health Network, Monroe County, the City of Key West and the City of Marathon. GICC contracts with Medicaid and Medicare to provide services throughout Monroe County. We are a provider of good standing with all stakeholders as well as being a national accredited agency with CARF for 11 of our programs. a V4110-11IFFY11 RIERM At-Larme Directors Lynn Mapes — Chair PO Box 510039 Key Colony Beach, FL 33051 (305) 743-2036 Home (305) 481-2352 Cell (305) 743-9798 Fax Affiliated Entity Directors Dr. Eugene Walker 5191 Rock Spring Road Lithonia, GA 30038 (770) 593-2409 Home (404) 514-1380 Cell David Youngquist 21 South Long Lake Trail North Oaks, MN 55127 (612) 801-6705 1-nLl nigi Bill Baird, III Attorney at Law PO Box 351 Pikeville, KY 41502 (606) 437-6276 Work (606) 437-6383 Fax WCGCC Board of Directors List January 3, 2012 Page 1 of 2 Ex-Officio Directors Thomas Walsh — Vice Chair Designee of WestCare Foundation, Inc. 180 28"' Ave. North St. Petersburg, FL 33704 (727) 552-1947 Work (727) 823-0749 Home (727) 552-1440 Fax �) torn,waklw Richard Steinberg — President of WestCare Guidance/Care Center, Inc. 900 Grier Drive Las Vegas, NV 89119 (702) 385-2090 Work (702) 385-3360 Fax rstei b rgg Non -Director Ex-Officio Officers Peter Ventrella, Secretary/Treasurer of WestCare, Guidance/Care Center Inc. 900 Grier Drive Las Vegas, NV 89119 (702) 385-2090 1-y�LijttZL(qestcqare corp, WCGCC Board of Directors List January 3, 2012 Page 2 of 2 2012 Grant Application 1, -milgag-T 0 a Name of Organization: Guidance/Care Center, Inc. Address: 1205 Fourth Street Authorized Representative and Title: AB Maloy, Area Director Contact Person: Maureen Kempa Telephone.- 305-292-6843 Fax: 305-292-6723 Email: maureen.kemr)aOwestcare.com Type of Organization: Private, non-profit organization, pursuant to 26 U.S.C. 501 (c) (3) Title of Project: Children and Families Outreach Program Type of Request: 0 Recurring funds n Non- recurring funds If your request is for multiple year funding, please check here 0 and attach a separate page describing the future plan. 1111 1 % r w' ing to suffit to this Board a fu U account of what you are doing with these funds? Yes o No From what other groups have you requested funds and what was the result? Funding for a portion of the staffing cost is covered by other funding sources. This project would enhance current programming and activities. Name and addresses of G/CC Board of Directors: See attached sheet. • Law Enforcement • Crime Prevention In Drug and Alcohol Abuse Prevention and Treatment * Mental and Physical Health of Minors and Adults * Cultural, Artistic, Educational, Recreational and Sport Programs for Monroe County Youth Signature: _ I q a J� Z� 4 Z Y= &'r' Date: 2,1 6 2-- I Please note: Because Sunshine Laws of the ) State of Florida apply to these proceedings; Jy information in this 1 application may be available to the public. I I hereby certify: I . All information included in this application is true, 2. A separate accounting of all shared funds received will be maintained subject to accounting requirements and practices employed under state and local law for recipients of federal, state, or local funds. 3. Compliance with Federal Civil Rights laws. 4, Compliance with all federal laws that apply to the applicant, 5. No officer, director, trustee, fiduciary of the applicant has been: a) convicted of a felony offense under federal or state law; or b) convicted of any drug offense 6. No shared benefits will be used for political or personal purposes. 7. No shared benefit will be used for any purpose that would constitute an improper or illegal use under the laws, rules, regulations, or orders of the state or local jurisdiction in which the applicant is located or operates. S. Your organization is not and has never been found to be in violation of any federal, state or local civil rights laws. 9. Your organization is not and has never been under investigation by or been notified of the filing of a civil rights complaint with any federal, state or local agency responsible for civil rights matters. Applicant's Signature: �'Applicant's Name - &- M41 py 14 (Printed) CONTRA CTf,oRm 3-Misr (Ri,,,W. U'09) THE SCHOOL DISTRICT OF MONROE COUNTY Contract for Goods & Services: This Contract entered into on the date last written below, by and between Guidance/ Care Center, Inc. (the "Contractor") and The School Board of Monroe County, Florida (the "School Board" or the "MCSB"), as contracting agent for the School District of Monroe County, Florida (the "School District-). In consideration of the mutual covenants and benefits hereinafter set forth, the parties herein covenant and agree as follows: TERM The term of this Contract shall be from July 12011 to June 30,.2012 This Contract may be renewed for a period that may not exceed three Qyears or the term set forth above, whichever period is lonZgr. The compensation for the renewal term shall be. determined prior to renLrtLai oLthis contract and i_v sub iect to ap proval by the MCSB. Further, renewal of this contract is contingent upon determination by, the AICSB that the services have been satisfactorily performed that the services are needed and upon availability offiinds. CONTRACTOR'S SERVICES This Contract is for the following services, which are listed below only because of their being exempt from the competitive solicitation process, as outlined in F.S. 287.057, and/or by virtue of F.A.C. §6A-1.012: Artistic services Academic program reviews, Lectures by individuals Auditing services Legal services Family placement services Voter education activities X Prevention Services — Educational Services Health services (involving exam itiatiorL/diagnosis/treatment/preventionllconsultation) Medicaid services (valid for period not exceeding 90 days after delivery) to eligible recipient by a provider who has not previously applied for and received a provider number from the Agency for Health Care Administration , Services or commodities provided by governmental agency or agencies Framing and education services for injured employees * Continuing education programs offered to public (fees collected to pay the expenses) Services provided by non-profit company to persons with mental/physical disabilities Based on a state term contract (supporting documentation required) Page 1 of 10 Specifically, Contractor agrees to provide the following services: To provide on site school based life skills counseling services for children and adolcscences with substance abuse or at risk of developing substance abuse and will serve as mental and substance abuse liaison between GCC and School District. In addition to the above mentioned "Contractor Services" it should be noted that the Guidance Center counselors will be supervised by a licensed mental health provider and the Guidance Center will maintain schedules and time sheets for each employee. (as has been the practice for the entirety of the previous and current contract) If documentation of the specific goods/services is attached, said documentation is labeled as Exhibit - " to this Contract and is incorporated herewith by reference. In the event of a conflict between the terms of this Contract and any exhibit, the terms of this Contract shall control, unless otherwise agreed in writing as an amendment pursuant to the terms for such as provided herein. 3. COMPENSATION School Board shall pay Contractor the sum of $ 86,373.00 for services rendered pursuant to this Contract. Payment to be made as follows: Ten equal payment installments of Eight thousand six hundred thirty seven dollars and thirty cents ($8,637.30) shall be due the first day of September 2011 and each subsequent installment shall be due and payable on the first day of the month each and every succeeding month. No payment shall be due until the School Board verifies that all services for which payment has been requested have been fully and satisfactorily performed. The School Board will make diligent efforts to verify and pay invoices within one (1) payment cycle after receipt. 4. COMPLIANCE WITH LAWS AND POLICIES Contractor agrees to comply with all current Monroe County School Board policies and all applicable local, state and federal laws, including laws pertaining to the confidentiality of student records and public records requests. Specifically, Contractor has executed a Relationship Disclosure Affidavit, attached hereto as Exhibit "4 ". Contractor agrees that MCSB has the right to unilaterally and immediately cancel this Contract upon refusal by Contractor to allow public access to all documents, papers, letters, or other material made or received by the Contractor in conjunction with the contract, unless the records are exempt from s.24(a) of Art. I of the State Constitution and s.119.07(1). Should cancellation be necessary under this clause, MSCB is required only to provide written notice to Contractor, effective upon receipt of notice, which shall be documented. INDEPENDENT CONTRACTOR STATUS The Contractor is, for all purposes arising under this Contract, an Independent contractor, The Contractor and its officers, agents or employees shall not, under any circumstances, hold Page 2 of 10 themselves out to anyone as being officers, agents or employees of the School/Department. No officer, agent or employee of the Contractor or School/'Department shall be deemed an officer, agent or employee of the other party. Neither the Contractor nor School/Department, nor any officer, agent or employee thereof, shall be entitled to any benefits to which employees of the other party are entitled, including, but not limited to, overtime, retirement benefits, workers compensation benefits, injury leave, or other leave benefits. BACKGROUND CHECKS/FINGERPRINTING In accordance with the legislative mandate set out in sections 10 12.32, 1012.465 and 435.04, Florida Statutes (2005) as well as with the requirements of HB 1877, The Jessica Lunsford Act (2005), effective September 1, 2005, Contractor agrees that all of its employees and sub -contractors, including employees of sub -contractors, who provide or may provide services under this Contract have completed all background screening requirements through a Monroe County School Board designee pursuant to the above -referenced statutes. It is recognized and agreed that the provisions and exceptions relating to the dictates of The Jessica Lunsford Act, and codified at sections 1012.321, 1012.465, 1012.467 and 1012.468 of the Florida Statutes, shall apply to the requirements of this paragraph where so applicable. Contractor agrees to bear any and all costs associated with acquiring the required background screenings. Contractor agrees to require all affected employees and sub -contractors to sign a statement, as a condition of employment with Contractor in relation to performance under this Contract, that the employee and/or sub -contractor will abide by the terms and notify Contractor/Employer of any arrest or conviction of any offense enumerated in section 435.04, Florida Statutes within forty-eight (48) hours of their occurrence. Contractor agrees to provide MCSB with a list of all employees and/or sub -contractors who have completed background screenings as required by the above -referenced statutes and that meet the statutory requirements contained therein. Contractor agrees that it has an ongoing duty to maintain and update these lists as new employees and/or sub -contractors are hired and in the event that any previously screened employee fails to meet the statutory standards. Contractor further agrees to notify MCSB immediately upon becoming aware that one of its employees or its sub -contractor's employees, who was previously certified as completing the background check, and meeting the statutory standards, is subsequently arrested or convicted of any disqualifying offense. Failure by Contractor to notify MCSB of such arrest or conviction within forty-eight (48) hours of being put on notice by the employee/sub-contractor and within 5 days of its occurrence shall constitute grounds for immediate termination of this contract by MCSB. The parties further agree that failure by Contractor to perform any of the duties described in their paragraph shall constitute a material breach of the contract entitling MCSB to terminate this Contract immediately with no further responsibility to make payment or perform any other duties under this Contract. 7. TERMINATION A. WITHOUT CAUSE Page 3 of 10 This Contract may be terminated for any reason by either party upon thirty (30) days written notice to the other party at the addresses set forth below. If said Contract should be terminated as provided in this paragraph of the Contract, the MCSB will be relieved of all obligations under said contract and the MCSB will only be required to pay that amount of the contract actually performed to the date of termination with no payment due for unperformed work or lost profits. B. TERMINATION FOR BREACH Either party may terminate this Contract upon breach by the other party of any material provision of this Contract, provided such breach continues for fifteen (15) days after receipt by the breaching party of written notice of such breach from the non -breaching party. C. IMMEDIATE TERMINATION BY MCSB School Board may terminate this Contract immediately upon written notice to Contractor (such termination to be effective upon Contractor's/Individual's receipt of such notice) upon occurrence of any of the following events: a. the denial, suspension, revocation, termination, restricting, relinquishment or lapse of any license or certification required to be held by the Contractor, or of any Company/Individual staff- s professional license or certification in the State of Florida; b. conduct by Contractor or any Company/Individual staff which affects the quality of services provided to the School Board or the performance of duties required hereunder and which would, in the School Board's sole judgment, be prejudicial to the best interests and welfare of the School Board and/or its students; C. breach by Contractor or any Company/individual staff of the confidentiality provisions of this Contract; d. failure by Contractor to maintain the insurance required by the terms of this Contract. ASSIGNMENT Neither Consultant nor the Monroe County School Board may assign or transfer any interest in this Contract without the prior written consent of both parties. Should an assignment occur upon mutual written consent, this Contract shall inure to the benefit of and be binding upon the parties hereto and their respective heirs, representatives, successors and assigns. Page 4 of 10 9. AMENDMENT This Contract may be amended only with the mutual consent of the parties. All amendments must be in writing and must be approved by the Monroe County School Board. 10. INDEMNIFICATION, GOVERNING LAW & VENUE Contractor shall indemnify and hold harmless the Monroe County School Board from and against any and all claims, liabilities, damages, and expenses, including, without limitation, reasonable attorneys' fees, incurred by the MCSB in defending or compromising actions brought against it arising out of or related to the acts or omissions of Contractor, its agents, employees or officers in the provision of services or performance of duties by Contractor pursuant to this Contract. This Contract shall be construed in accordance with the laws of the State of Florida. Any dispute arising hereunder is subject to the laws of Florida, venue in Monroe County, Florida. The prevailing party shall be entitled to reasonable attorney's fees and costs incurred as a result of any action or proceeding under this Contract. 11. REPRESENTATIONS & WARRANTIES Contractor represents and warrants to the School Board, upon execution and throughout the term of this Contract that: 1 } Contractor is not bound by any Contract or arrangement which would preclude it from entering into, or from fully performing the services required under the Contract, 2) None of the Contractor's agents, employees or officers has ever had his or her professional license or certification in the State of Florida, or of any other jurisdiction, denied, suspended, revoked, terminated and/or voluntarily relinquished under threat of disciplinary action, or restricted in any way; 3) Contractor has not been convicted of a public entity crime as provided in F.S. §287.133, to wit: A person or affiliate who has been placed on the convicted vendor list following a conviction for public entity crime may not submit a bid, proposal, or rely on a contract to provide any goods or services to a public entity, may not submit a bid, proposal, or reply on a contract with a public entity for the construction or repair of a public building or public work, may not submit bids on leases of real property to public entity, may not be awarded or perform work as a contractor, supplier, subcontractor, or consultant under a contract with any public entity, and may not transact business with any public entity in excess of Page 5 of 10 the threshold amount provided in Section 287.017, for CATEGORY TWO for a period of 36 months from the date of being placed on the convicted vendor list; and 4) Contractor and Contractor's agents, employees and officers have, and shall maintain throughout the term of this Contract, all appropriate federal and state licenses and certifications which are required in order for Contractor to perform the functions, assigned to him or her in connection with the provisions of the Contract. 12. CONFIDENTIALITY Contractor recognizes and acknowledges that by virtue of entering into this Contract and providing services hereunder, Contractor, its agents, employees and officers may have access to certain confidential information, including confidential student information and personal health information. Contractor agrees that neither it nor any Contractor agent, employee or officer will at any time, either during or subsequent to the term of this Contract, disclose to any party, except where permitted or required by law, any confidential student information, personal health information or other confidential information, and Contractor, its agents, employees and officers shall comply with all Federal and State laws and regulation and all Monroe County School Board policies regarding the confidentiality of such information. 13. INSURANCE Contractor agrees to secure and maintain at all times during the term of this Contract, at Contractor's expense, insurance coverage, as laid out below. covering Contractor for all acts or omissions which may give rise to liability for services under this Contract. All Contractor staff is to be insured in minimum amounts acceptable to the Monroe County School Board and with a reputable and financially viable insurance carrier, naming the Monroe County School Board as an additional insured. Such insurance shall not be cancelled except upon thirty (30) days written notice to the MCSB. Contractor shall provide MCSB with a certificate evidencing such insurance coverage within five (5) days after obtaining such coverage. Contractor agrees to notify MCSB immediately of any material change in any insurance policy required to be maintained by Contractor. Contractor is required to obtain the following coverage, with documentation of having obtained such coverage being attached hereto as Exhibit -6-: X-- General Liability Insurance Amount: $3,000,000 Details/Comments: Page 6 of 10 Professional Liability Insurance Amount: $3,000,000 Details/Comments: X_ Vehicle Liability Insurance Amount: $1,000,000 Detail s/Comments: X Workers Compensation Insurance Amount: $1,000,000 Details/Comments: 14. BILLING Bills for fees or compensation under this contract shall be submitted in detail sufficient for a proper pre -audit and post -audit thereof. Further, bills for any travel expenses shall be submitted in accordance with s. 112.061 where applicable. 15. THIRD -PARTY BILLING AND PAYMENT To the extent applicable with regard to the services provided in this Contract, the Contractor shall cooperate with School Board representatives to determine the eligibility of a referred student for third -party benefits and to bill cooperatively the third -party for services provided to the referred student. Should the third -party decline to pay for billed services, or should the third -party only make partial payment for billed services, Contractor shall provide appropriate documentation to School Board and will assist the School Board in any administrative or appeals process regarding eligibility or payment as may be requested by the School Board. Contractor shall not be entitled to bill nor accept third -party payment without authorization of the School Board and Contractor agrees that School Board shall not be obligated to make any payment that exceeds the rate referred to in the paragraph governing Compensation. The Contractor shall provide service documentation in accordance with professional standards and School Board criteria as requested. Page 7 of 10 16. CONTRACT RECORDS RETENTION Contactor agrees to comply with all state and federal regulations governing contracts with public entities, including but not limited to cooperation with public records requests as, provided by law, cooperation with comptrollers and auditors as provided by law, and adherence to Title 34, section 80.36, which requires the retention of all records concerning a public entity contract for three (3) years after the School Board makes final payment and all other pending matters concerning the contract are closed. 17. ETHICS CLAUSE Contractor warrants that he/it has not employed, retained or other -wise had act on his/its behalf any former Monroe County School District officer or employee. For breach or violation of this provision the Monroe County School District may, in its discretion, terminate this contract without liability and may also, in its discretion, deduct from the contract or purchase price, or otherwise recover the full amount of any fee, commission, percentage, gift, or consideration paid to the former Monroe County School District officer or employee, 18. CONFLICT OF INTEREST The following provisions shall apply for conflict of interest. Any violation of these provisions by a School District employee may be grounds for dismissal. No contract for goods or services may be made with any business organization in which the Superintendent or a School Board member has any material financial interest unless it is a single source or clear documentation exists to show that, no other supplier can provide the identical/comparable goods/service, at a lower cost to the School Board. No School Board member or officer, or School District officer or employee, may directly or indirectly purchase or recommend the purchase of goods or services from any business organization which they or their near relative have a material interest as defined by § 112.313, Florida Statutes, except as allowed by DOE Interpretative Memorandum No. A-20. No School Board member, School District employee or official may receive gifts or any preferential treatment from vendors. Such members, officers, officials or employees shall not be prohibited from participating in any activity or purchasing program that is offered to all School District employees or in School District surplus sales, provided there is no preferential treatment. 19. DEBARMENT CERTIFICATION A Debarment Certification Form, attached hereto as Exhibit "3 ", shall be executed by Contractor and is incorporated herein as part of this Contract. Contractor certifies that neither the firm, nor any person associated therewith in the capacity of owner, partner, director, officer, principal, investigator, project director, manager, auditor, and/or position is involved in the administration of federal funds. Page 8 of 10 20. SEVERABILITY The parties recognize and agree that should any clause(s) herein be held invalid by a Court of competent jurisdiction, the remaining clauses shall not be affected and shall remain of full force and effect. 21. COUNTERPARTS This Contract may be executed in one or more counterparts, all of which together shall constitute only one Contract. 22. WAIVER A waiver by either party of a breach or failure to perform hereunder shall not constitute a waiver of any subsequent breach or failure to perform. Any waiver of insurance requirements as provided by this Contact and/or the policies of the School Board does not relieve the Contractor of the indemnification provisions contained within this Contract. 23. CAPTIONS The captions contained herein are used solely for convenience and shall not be deemed to define or limit the provisions of this Contract. 24. ENTIRE CONTRACT The parties hereto agree that this is the final Contract between the parties and supersedes any and all prior Contracts and/or assurances, be it oral or in writing. 25. NOTICES All notices required by this Contract, unless otherwise provided herein, by either party to the other shall be in writing, delivered personally, by certified or registered mail, return receipt requested, or by Federal Express or Express Mail, and shall be deemed to have been duly given when delivered personally or when deposited in the United States mail, postage prepaid, addressed as follows: Monroe Countv School Board: Superintendent Monroe County School District 241 Trumbo Road Key West, FL 33040 With a copy to: Monroe County School District Counsel Page 9 of 10 Vernis & Bowling of the Florida Keys, P.A. 81990 Overseas Hwy, 3d Floor Islarnorada, FL 33036 Guidance/ Care Center, Inc("CONTRACTOR7'): 3000 41 " St. Ocean Marathon, FL 33050 A.B. Maloy, Area Director: APPROVED: LEGAL DEPARTMENT (Initial Review) DATE RISK MANAGEMENT DATE PURCHASING DEPARTMENT DATE FINANCE DEPARTMENT DATE LEGAL DEPARTMENT (Final Review) DATE IN WITNESS WHEREOF, the parties have executed this Contract on this _ day of 2011 JTIREOFCI-itle �I�OF1�44FBOA�PD DATE SIGNATURE OF 'SUPERrVFENDENT DATE RACTOR/Ri(YESENTATIVF SIG, MAURE, kt- DA PRINT NAME AND TITLE Page 10 of 10 THE SCHOOL, DiS'I'RfC'F OF MONROE COUNTY Debarment Certification Form 1) The Vendor certifies that, neither the firm nor any person associated therewith in the capacity of owner, partner, director, officer, principal, investigator, project director, manager, auditor, and/or position involving the administration of federal funds: (a) Is not presently debarred, suspended., proposed for debarment, declared ineligible, or voluntarily excluded from covered transactions, as defined in 29 CFR Part 93, Section 98.510, by any federal department or agency; (b) Has not within a three-year period preceding this certification been convicted of or had a civil judgment rendered against it for: commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a federal, state, or local government transaction or public contract; violation of federal or state antitrust statutes; or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; (c) Is not presently indicted for or otherwise criminally or civilly charged by a federal, state, or local Governmental entity with commission of any of the offenses enumerated in paragraph I (b) of this certification; and (d) Has not within a three-year period preceding this certification had one or more federal, state, or local government public transactions terminated for cause or default. 2) Where the prospective Vendor is unable to certify to any of the statements in this certification, such prospective participant shall attach an explanation to this proposal. 3) Nothing in the foregoing shall be construed to require establishment of a system of records in order to render in good faith the certification required to exceed that which is normally possessed by a prudent person in the ordinary course of business dealings. 4) The Bidder certifies that it shall not knowingly enter into any transaction with any subcontractor, material supplier, or vendor who is debarred, suspended, declared ineligible, or voluntarily excluded from participation in this project by any federal agency. Dated this __12/-rk day of _.,. KY"41to �� 20 It M A- / Exhibit to Standard Form Contract Ri-,,i,A,iio,v,,;HiP DiscLOSURi,, &F,n),4177 (OWTI,�4(71'01?Al 'RDA ) (Ri�r 9/07) THE SCHOOL DISTRICT OF MONROE COUNTY BUSINESSTERSONAL RELATIONSHIP DISCLOSURE AFFIDAVIT (Exhibit " --- — - to [Name of Vendor] Contract) 11 w 1; e, +in rvA A, tv 1, of the City/Township/Pairish of KA b 6i Y-D e State of 'FJ tr-� 1-A- —, and according to law on my oath, and under penalty of perjury, depose and say that; 1) 1 am the authorized representative of the company or entity making a proposal for a project described as follows: c4r and Name of company (or vendor if no company):6�Va,+%ce / r Nature of services Dresently being offered to School District: 2) 1 have have not -oat any time, and excluding the instant proposal, had a business or personal relationship with any member of the School Board of Monroe County, Florida, and/or with any employee of the School District of Monroe County, Florida. a.) The details of my or my company's present and/or former relationship, excluding the instant proposal, are: {include particular Board member or employee's name(s), position held by such member or employee and relevant date(s); use reverse for space if needed) 3) The statements contained in this affidavit are true and correct, and made with full knowledge that The School Board of Monroe County, Florida, relies upon the truth of the statements contained in this affidavit in awarding contracts for the subject project. (Signature of A,uthorizR—Representative) Print: Av-PA Dd'fY44-v-� Page I of 2 Dated:-- Q Ili I STATE OF pt A- I 'AAW..'2�2 PERSONALLY APPEARED BEFORE ME, the undersigned authority, Arle-g'c PIOL 1/4 - who, authority, personally known, or having produced as identification, and after first being sworn by me, affixed his/her signature in the space provided above on this I O'day of i' V LA66L4-k- 20 (1 t :r My commission expires: ARLETTE ANAYA-BURKE W My COMMISSION # EE143921 EXPIRES November %, 2015 49. ' Page 2 of 2 f� a�;' t _' �, s.. _ . •... u• i _ # i - " i ti.. .: a # - 1^'. i. F , oil I •' i F CrUl MA 1111410134,1M — 011111s, of Florida, Inc. _U70 . , CoLAM Mary, FL 32746 y tz Marathon, FL 33050 COVERAGES CEFMFICATE• ' +� _ __._ ' '", -. , '. • : " _�, i �._,. ..:-,.yam . � r i - �. • r n �!i: �M F' • Vk vvlog A QWWPOAI NTPK x k I f-v i , OCCVRI h '- rt (M'r t h vary. _ 9 k p L III W Y W r 4 IV, , MC-ma�W� 'N i l 'T 1,00,f � r.,iriii 1 AMAOW3,000,M I Monroe County School District SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE TWILL BE DELIVERED IN 241 Trumbo Rd ACCORDANCE WITH THE POLICY PROVISIONS. Key West, FL 33040-0000 AItTHORITED REPRESENTATIVE 01988-2010 ACORD CORPORATION. All rights reserved. ACORD 25 (2010105) 1 of 1 The ACORD name and logo are registered marks of ACORD #S348739/M348738 ASING Contract Form CSRS (Rev. 3/15/10) THE SCHOOL DISTRICT OF MONROE COUNTY CONTRACT SUMMARY ROUTING SHEET SECTION ONE: Contract with: Guidance/Care Center, Inc. Contract value: $86,373.00 Effective Date: July 1. 2011 Budget Coding: 110-6120-310-9114-7023 Expiration Date: June 30, 2012 Contract Purpose/Description: Provide on -site school based life skills counseling services for children & adolescents with substance abuse or at risk of developing substance abuse and will serve as mental health and substance abuse liaison between both agencies. Contract Originator-, Theresa Axford ext. 53323 Ex. Dir. Of Operations (Name) (Ext) (Department/School) Executive Officer of Originating Dept.: SIGNATURE Printed: Theresa rd For Board meeting on: December 13,2011 Agenda Deadline: November 30, 2011 SECTION TWO: Comments: 2. Risk: Comments: 3. Finance: _14 Comments: 40 ler,.7 4. Purchasiniz: I&I.111t Comments: ,A. 5. 1,,e�al: Comments: z 51,10 EM -0 RKHEK��M For Board Workshop Date: December 13, 2011 For Board Meeting Date: December 13, 2011 A ITEM RATION DISTRICT DEPARTMENT: Executive Director of Operations DISTRICT DEPARTMENT HEAD: Theresa Axford SCHOOL NAME: SCHOOL PRINCIPALS NAME & SIGNATURE: SUBJECT: (What is your item? Budget Amendment, Field Trip, Travel Request, Contract) Guidance/Care Center, Inc. Contract C (,AV AGENDA ITEM TITLE: (grief wording you provide will appear on School Board Agenda) I L 9 cj� t Approve Guidance/Care Center, Inc. contract for the term July 1, 2011 to June 30, 2012 GIVE RESUME OF BACKGROUND INFORMATION (What history with the District has occurred) Contractor agrees to provide on -site school based life skills counseling services for children and adolescences with substance abuse, or at risk of developing substance abuse and will serve as mental and substance abuse liaison between Guidance/Care Center and School District. IS ITEM BUDGETED?: (Check One:) Yes _X No N/A TOTAL COST: $86,373.00 Chief Financial Officer Signature: (SIGNATURE ONLY REQUIRED FOR BUDGET AMENDMENTS) REVIEWED BY ADMINISTRATION: YES: REVIEWED BY ATTORNEY: Yes (Signature of Executive Officer Required) (initial required) or N/A RECOMMENDATION: (What outcome you wish, i.e. approve contract as presented.) Approve Contract between the Guidance/Care Center, Inc. and the School Board of Monroe County, Florida ne L . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Description Seq: 001 Rf: A Item: NONCAP Action: ti L I F E S K I L L S C 0 UNSF L ING SERVICE FOR CHILDREN A ADOLESCENCES kl SUBSTANCE ABUSE OR AT RISK OF DEYELOPING SUtip TANCE ABUSE AND Vndr: VOGO WILL SERVE AS MENTAL AND Date: 1109 SURSTAKC5 ASJJSF lTATqQN Ship: 9002 S F I W F E N GCC AND MCSD a u y r A D 0 8 Record updated. Next? Attn: 1 = H L p 3 = E x i t 5 = R e f r 6 N r c d 7 B w d 8 F w d Crtd: AD08 ............ ........ ....... ............ _ ...... S e q R f ItettL Description 0 t y Unit Unit Price P c t 001 A— NONCAP LIFE SKILLS COUNSELING SERVICE 1 EA 86373,0000 86373.00 Ext 00 — E x t 00 — E x t 86373.00 P a n e t : — F805 . Requisition Accounts Year: 2-0-12— A c t i o n : L- R q s t : 2-0 -0 _?_ Req : 00016 R f : — ------------------------------------------------------------------------------- V n d r V 0 0 0 0 0 0 0 4 5 9 GUIDANCE/CARE CENTER I N C I t e m 86373.00 pate: I 1 0 9 2 0 1 1 T : N- S : P A P T / C : S H A W A c c t 86373.00 S h i p 9 0 0 2 SUPERINTENDENT'S OFFICE 3 u y r A D 0 8 S H A W , SANDY 8 i d C F 8 P I A t t n P 0 : PPPNN C r t d A D 0 8 0 0 0 0 CONTRACT: R f F U N D . F U N C . 0 B J T . C N T R . P R 0 J Requested Debit Credit A— 0 1 1 86373.00 1520 2 720 PPPNN Total 86373.00 1 = H L p 2 = N t e 3 = E x i t 4 = P r p t 5 = R e f r 6 = N r c d 7 = B w d 8 = F w d 9 N p g 1 1 = V i e w 1 2 = E s c No additional records. U p d 11 09/2011 14:27:18 AD080000 City of Marathon FISCAL YEAR 2011-2012 BUDGET REQUEST Organization's Name: Guidance / Care Center, Inc. Street: 3000 41 st Street Ocean Executive Director: A.B. Maloy contact: Lisa Marciniak zip: 33050 Email Ilsa.marciniak@westcare.com Phone: (305)587-1572 2011-2012 Funding Request: $ 7,950.00 Fax: 605434-9040 Brief Statement of what your organization hopes to achieve with the funds requested. Identify, describe and quantify specific program(s) and objectives that will be funded with the City's funds. GCC is requesting funds to make improvements to the external property for benefit of all GCC stakeholders and the Marathon community to include: 1) Security- upgraded privacy screening for our inpatient yard so patients of our CSU and Detox facility can retreat outdoors comfortably and maintain their confidentiality. est cost: $3,050 2) Space expansion- A pavilion with seating for expanding our psycho -social rehabilitation program alfresco to accommodate more clientele for program activities and increase comfort. est cost:pavilion $3,300 + commercial grade seating $1,600. Will grant funding be used for services already provided by other local organizations in Marathon? If yes, list other organizations. n/a How many people in Marathon will be served/benefited by this program(s) 2000 consumers R staff / yr How many other people in Monroe County will be served/benefited by this programs) all stakeholders (unquanfifiable) Organization's total budget last year $ 7,417, 727 Organization's proposed (next year) budget $ 7,712,181 Amount of City of Marathon funding last year: $ 0 Est. amount of total budget expended in Marathon City limits last year $ 3,000,000 I uN':_ �t List other funding sources that are anticipated in the coming year for your organization (i.e., private donations, United Way, other municipalities, county, state government, federal government, etc.) and amounts they contributed last year. Identify specific program(s) that are to be funded by each organization in the coming year as well as program(s) each organization funded last year. Funding Source Amount Funded Program 2010-2011 Requested Funding Program 2011-2012 Federal Grants 3997756 amender Re-entry Program Offendor Re-entry Program State Grants 439167733 Treatment and Transportation Treatment and Transportation County Funding 1,344,983 Treatment and Transporation Treatment and Transporation City of Key West 30,500 Douglas Gym Douglas Gym SHAL/ Challenge Garnt 71500 Supported Employment Supported Employment Client Fees 839,065 Treatment and Transportation Treatment and Transportation other Income 173,644 All Programs All Programs Total full time equivalent employees Total full time equivalent volunteers Total staff 103.5 2 105.5 List Three Local References Name of Business and contact Address Phone Number David P Rice, County Commissioner dist 4 133 Mockingbird Ln, Marathon 305-743-0583 Lynn Mapes, retired, GCC Board Chairman 345 13th Street, KCB 305-743-2036 Col. Rick Ramsey, Monroe Co. Sherrifs Office 15525 College Road, KW 305-292-7001 Please provide the following: 1. Provide a quantitative summary report documenting previous use of Marathon's grant funds as used by the organization. Label as Attachment A 2. Provide a copy of your organization's budget and most recent tax return. Label as Attachment B RETURN ONE ORIGINAL AND 7 COPIES THIS FORM TO THE CITY OF MARATHON ON OR BEFORE NOVEMBER 16, 2011 MONROE COUNTY SEERIFFS OFFICE/GUIDANCE/CARE CENTER, INC 1-PURPOSE AND PARTIES: The Monroe County Sheriff's Office (hereinafter referred to as "MCSO") is political subdivision of the State of Florida. The Monroe County Sheriff's Office desires to make provisions for the placement of inmates in its legal custodywho meet the requirements for involuntary placement pursuant to the Florida mental Health Act (§§394.451-394.4789, Fla. Stat., also known as the Baker Act.) The Guidance/Care Center, Inc. (hereinafter referred to as "G/CC"), a not -for -profit corporation organized and existing under the laws of the State of Florida, is licensed, authorized, and willing to provide those services. The purpose of this Contract is to set forth the understanding and obligations of the parties. 2-POINTS OF CONTACT: The persons named below Will serve as points of contact for the parties. Any written notice required or permitted to be given pursuant to this Contract shall be directed. to these persons: MCSO Patrick J. McCullah, General Counsel 5525 College Road Key West, FL 33040 Telephone: (305) 293-7020 Facsimile: (305) 293-7070 G/CC A.B. Maloy, JD, MPK Area Director 1205 4b Street Key West, Florida 33040 (305) 292-6843, Ext. 227 (305) 292-6723 MINNOW A -SCOPE: MCSO has carefully chosen G/GC in reliance upon its qualifications and experience in providing community and individual mental health services. G/CC will admit inmates who meet the appropriate criteria to its Baker Act facilities, and provide them with all services and support available to other persons admitted to its facilities under the Baker Act. G/CC is not required to accept any inmate whose physical or mental condition is such that the proper level of medical care cannot be provided to him or her in the facilities of G/0C. B-SECURITYMATIERS: The parties recognize that the services called for hereunder will be provided to inmates who are charged with or who have been convicted of misdemeanor offenses. G/CC represents that its personnel are trained and qualified to work with this population. 4-STATUS OF G/CC:- A- The parties agree that G/CC serves in the capacity as an independent contractor and not as a partner, agent or co -venture with MCSO. Personnel supplied by G/ CC to provide services under this Contract shall be employees of G/CC and not of MCSO, and shall not act nor hold themselves out as agents of MCSO. B. G/CC shall be responsible for any and all obligations owed by it to the United Sates of America, the State of Florida, or the County of Monroe with regard to income tax, social security tax, Medicare tax, or any other tax liability arising from the performance of this Contract. G/CC expressly releases MCSO from any and all liability whatsoever in connection with its tax or other governmental financial obligations. goft-13-1=06"Wk —00-102 A. G/CC will be compensated at the rate of $50,000.00 for year (1), and $60,000.00 for year (2), payable in an -cars in equal monthly installments for services provided under this Contract. B. Prior to being paid any monthly payment, G/OC shall submit an invoice containing names and dates of admission and release of each patient. 6-TERM: The term of this Contract is (2) years beginning on July 1, 2011 and terminating June 30, 2013, at midnight on that day. 7-GOVERNING LAW AND VENUE: This Contract shall be construed, interpreted and governed by the laws of the State of Florida. S-El`,MRE AGREEMENT: It is understood and agreed that this Contract expresses the complete and final understanding of the parties hereto, that any and all negotiations and representations not included herein or referred to herein are hereby abrogated and that this Contract cannot be changed, modified or varied except by a written instrument signed by all parties hereto. There are no "private" or "side agreements." 9-INSURANCE, REQUIREMENTS: G/CC shall maintain professional malpractice insurance with coverage limits of $1,000,000 indivduaV$3,000,000 incident during the term of this Contract. 10-PARAGRAPH HEADINGS NOT DISPOSITIVE: The parties agree that the headings given the paragraphs and other subdivisions of this Contract are for ease of reference only and are not dispositive in the interpretation of Contract language. 1 1-NO PRESUMPTION AGAINST DRAFTER: The parties agree that this Contract has been freely negotiated by both parties, and that, in any dispute over the meaning, interpretation, validity, or enforceability of this Contract or any of its terms or provisions, there shall be no presumption whatsoever against either party by virtue of their having drafted this Contract or any portion thereof. 10 UNDERSTOOD AND AGREED TO THIS if DAY OF AUGUST, 2011. MONROE COUNTY SHERIFF'S OFFICE By:" Date of Signature: Sheriff Robert P. Peryam APPR6�E "".S TO FORM Of I K J. cGULLAH ��AIM RAL C-01 INSEL GUIDANCE/CARE CENTER, INC. By: Date of Signature: zl"! A.B. 4a-14,113, MPH, Area rector T- " if sheriff SUBSTATIONS Freeman Suhstatioii 20950Overseas F3wy, Uudjoc Key, 1-1.33042 (305)745-3184 FAX (305) 745-37tt l Monroe County Sheriff's Office Robert P. Peryam, Sheriff 5525 College Road 9(ey ITV Flon'da 33040 (_305)292-7000FAX. (305)292-70701-800-273-COPS August 5, 2011 70707i .feyssoxet Marathon Substation 3103 Overs"s I hvy. Marathon, FL.33050 (305)289-2430 FAX (305) 289-2497 A.B. Maloy, JD, MP Director Gu' e C is of th fiddle Keys Islan-torada Substation I 86800 Overseas Hwv. . '��6 1't Str t, Ocean Islarnorada, Fl_ 33036 �Marath Flo a 33050 (305) 664-(A80 ` FAX (305) 852-5254 Roth Building Re: Bakers Act Bed Contract 50 High Point Road Tavernier, FL 33070 Dear Ms. Maloy: (305) 853-321 1 FAX (305) 853-3205 DETENTION CENTERS Attached are two original counterparts of the contract we discussed. The Sheriff has signed both on behalf of this agency. Key West Det. Center 5501 Coiicge Road Key west, 1,1, 3 3t14O If all is in order, please execute both and return one to me. (305)293-7300 FAX (305) 293-7353 Marathon Det. Facility 3981 Ocean Terrace Marathon, FF.33050 (305)289-2420 FAX (305) 289-2424 Plantation Bet, Facility 53 High Point Road Plantation Key, FL 33(170 �- (305) 853-3266 Sinter Iy FAX (305) 853-3270 SPECIAL OPERATIONS F' a P.O. sox 500975 fir' Pttrick'J. McCullah, Marathon, I,L 33050 General Counsel (30S)289-2410 FAX (305) 289-2498 7 AVIATION DIVISION 10100 Ovcrsea. I Fw,. Marathon, FI. 33050 (305) 289-277 7 Enclosure (305) 289-2776 cc: Sheriff Robert P. Peryam COMMUNICATIONS 279E OonFI- Hwy. Marathon, FL 33050 (30*) 289-2351 � >- FAX (305) 289-2493� '�� Exhibit 6: "Exhibit H" from GCC Contract with South Florida Behavioral Health Network for SAMH Services that indicates the Total Required Local Match amount. EXHIBII' LL FUNDING DETAIL F°r<r,i le, Na Cuidanc (tr, (. •ntcr.lu. . -2 Contact ,r _ ME> i 21 Revsu+n ': MENIAL HEAL I'D B dget Entity 6010506 - Adult's Meatai Health OCA AMOUNT Budget Entity 6(PN0506 Cinidren'S Mental Health OCA .AMOt'NT 502004. EMERGENCY SrABILIZA RON 503006EMERGF-NCY STABILIZATION WA-ADULFCOMM. MENTAL HEALTH 000610) WA-CHILDREN'Y MENTAL HEALIJI 1100435) 1DA\dH Tnts[Fund TF(027001)" ae,Sr _ j ADAMH Tmst Fund IT(02700i)* t ren,.nnl R—,— (I(10326)* .%J S4i S' Ulft 263 '. 6,—al R—,,,,, (6)0326)* t l S e * 677 j €S(T Efd20;?3)` 4E SSS _ F6IV-T,dI XXI(261011) 6eneral R—n- (000326)" S\MI ki General Rceamtc (O00i7.6}* S\RFR .. it/A-BAKER ACT SERVICES (100611) _ C/A-CHILDRE:N'S BAKER AC'T 1104251) _ fiuncrat Rm,cauc (000326)* ,li SS1 S 10OFf09 1 (u,c ral R-11-c 000326)* CI'S`,I .._. _ ISYF(122023)` :,.l-, I Emergency Stabilizatmn Total - S 1,112,903 Emergency Stabili-Im. Total = S 15,677 ( ,mpcns.vrd tlniis S '.2)_ i81 Gn . npasated tnits $ ;_135 502013-RFCOVTRY .4' RESILIENCY 503013-RECOVF,RY&RESILIENCY WAADULTCOMM.MENTAL HEALTH (IW610) G/A-('NIL DREN'SMENTALHEA1,1it (100435) t DAMN T,u,t Fund -IF(027005) AR S ADAMHTmst Fund I(027005)" CRAF 41 S 13#742! O&NII F (9 7005) ARRS i C nil R , nuc (000326)- (Rkti i S 2R6 J48 ; £,v(ac. rut Ravcnoo (000326) kRkSi S I UI% 14A i Genc ral Rcve tau Cluldre�n At Risk ofFU (000326)f'AK[ X7 OR A(,APF tun Mimstr, (000326)* x(".4 \31> ) m Rill' AtDAMI-DADS Wrap A—,u d Pm l`R-1 (261011) 1'\W\b t,R C'er,mn I eu,nve Bed- Adult Svc (000326i C ( BAS S 110,000 ', I metal Gnmt Tn,st Fund (261015) E RR_-., ,ADA,SM Tntst Farad - FAC I Admen (027005) F'I 'v„i Goal R,,enue 1000,'26) SMM \ ...........-) 6--1 R,-- FACTAd-, (000326) 1 1 All ! GR-JV Rcstor htcomp'1. Pu,(n00926)* fG C`L= NMGPMA - Madicaid Admin (261015) I'7 l , _._ F(TTF- hd, XXI (61015)- (, octal R—,nuc. FA( r ccs (000326) ff"FF-FG(iGJD -Jazl Dior: on Pro t261)U) (JI!>[ _ .. 1 GiA-PURCHASED RESIDENTIAL FC,1F FG(J(,Pl rmns Frain Home,-s .,s(261015) fia,ie S 'A08.27 LRFAI-ME.NTSERVICES (102"80) _ O&M"I'P (027(W) MHSH GRMCAID&Non-MCAIDMOF (000326)* d'K".t ._ 6l,—al Raceme(000326) 'WfA2 I GWNuchRes TmvmcnVMedicaid S,rs(000*26) ,PR I'; �- 1A F-rF TANFp40 K}OI) uq t - t,cnueA Re, l,- (000326) LPI'M ( 62c:;o Settl meat `I`Ivst Fund (122023) A KRY -- _,- F,d—i Gram 1 —1 Fund (261015) AP W l PROGRAM MANAGE:MEN T&COMPLIANCE (100777) f6IF-Hw-,Grant (i6I015) {'C H1 (;/A-INDIGEN-r PSYCH MEDS PROGRAM (101359) 4--I R,,-ue (000326)* Alt Ettil 8 5 94s totalNun-TANF $ 110,120 Total ;Nora-rANF S 440000 Recovery & Resiliency Toni = S 1,205,120 Recovery & Resiliency `Fatal = 5 440,000 i' camp-,,,wd units S 259,024 Un mpcnsatcd Units S 88,000 TOTALADUCr'S MENTAL ITEAL'TIf % 2.40R,023 TOTAL C IIILDREN'S MENTAL HEALTIt= S 455,671 SL BSFAN( 'E ABI SE. Budget Fntity 60910604 - AduIC, Substance Abase OCA AMOUNT Budget Entity 60910604- Children', Substance Abuse OCA AMOUNT 603005-DE TOXIFICA'rION 602001-DEI'OXI FICATI ONIA RF (;IA COMM SUBSTANCE ABA SE (100618) GIA-CHILD/ADOL SUBSTANCE AD] SF SVCS (100420) ADAMH"oust Fund I (027005)— DT \ AS $ 843s9� AD.AMH-mist Fund TF (027005)*** 1) I3( S -_ (--al R-- (000126)"" P7 XAS S 102 1 .. .......2R4..: G,n .1 Rc ,uc (000326)*" iF1 X( l _.... 1'S'i"F (122023)"` IY"FE( ^. Detoxification Total Do-ifkmion Total Unconq,—,aced I mt, S 37,329 1l--pe... wd Unit, - 603006-PREVENTION SERVICES 602002-PREVENTION SFRVLCFS G/A-COMM St-RSTANCE ABUSESVCS (I(W618) G/A-CHILDIADOL SUBSTANCE. ABt SE SVCS (1()()420) cturnl R,wen,.,e {000326)"* PR(\ t4 1 ,ADA41H Trust Fund TF ((iZ 7005}"* ('F:!', t S .� S 6;.402 1 ADAW4 F—t Fund IT 1027005)**** un _ PR 'rS+ Central Rcsnua(000326)** I'M" G--1 R—nnc (000176)** ..,,. ,. Preventi- Services Totem = W Pceveutinn Services Total = S 63.402 t—pcnsard tl: iw. S - t m'—pensntcd (l ws S 12,690 60M)07-TREAL-MEN'r& AFTERCARE 602003-1 REAI'MENT ak' AFT'ERCARE WA-COMM St BSTANCEABI!SE SVCS (100618) WA-CHILD/ADOL SUBSTANCE AB[ SE. S\ CS(100420) iDAMli 1-1 Fund"I"F (027001)*** 1 R I V1 S ;21 918 ADAMH F, a1 Fund IFtl?7005)*** tin.1( c, 6--1 Rcvcnue (000326)*" T R I V'., S 64 49: G—al Re, sine (000326)"* : R 1( S S t09 i W O&,Mr IT(5[cwi) 1-F-1,vs TSTF (i?11(i;)`" Tcic-, \DAMN Tntst Fund IF (02700 l— _ ''itlt S t 600 { ()&MTF ADA;MH Trust Fund TF (127003)*** i'. Akarvt AD,A MH Tmst Fund "I V (027005)•** 6--dR,,o,-(,i0O1'0 _ t->It _ R1-1F `. X\1(40l0U 1) Sk VT F RVNF(10100I) -I(( G--d Rc,e m, (000;26" )*" l, OR b,diau,t Dmv 11 S40F't'rlli'67`* _ ;met P("", WAMH YFund IF (02,00i)*** "Pl(4 _. ! L(rl-F-FL lu«,a Rcv(21101i1 11iW, r t SSBG TT:(, 1`1002) f"W T" FGfF-Yt"l—'l Adm (2t Y0i M\1 ((,iP,Scn.a llttcteenl rat trc (.-61(lli) �(i •,I -- C, \D% klil Tnu(1,n I I'F(,700t )*** FHis F t.d N'on 1'1N'F S <er __ Fnal Non-IANF 5 „9 9 Treatment ck` Mter—Ioul= 5 390.133 1—fn—'t& ADercare I atW S 309,139 l't mpcnsatcd tin is S 7s 027 C ,rnpansamd 1 nits S I' .828 TOTAL ADt I.LS SUBSTANCE Alit SE = 5 5764776 "1-0 FAL CHILDRE:N'S SIBSTANCE; WI S,= S 372541 TOTAL ALL, PROGRAMS = S 3,N13,01 7 rot AL ALt. t N( OMPEN5A LED II Ni r`5= S 762.603 I (,NDS V01 RI O("IRING NIA 1( 11 GRAND TOT AL OF PROGRAMS & t NCOMPENSA 1 E.D I;NI1.5 .-: S 4,575,b20 Da., .Alm- S--, k }^v 6' h 101 V1 F, NUR RLQt IRIAG MAI( IF D, nst,rut in.tl,,.sion I •I, cr _- _... �. - , 1 , (i,l •.' I O( ll, \1 \ 1( 11 Rl QL; IRFD - S 915.809 ( \IH P,oprun - — _ S , >'n .ADDFI IO\AL I Ot Al. Al N1( 11 - \iN Bl-1, 46FAt F(1S(tS\61 RIO1 fK11,G MA 1(11 S 1*15,"0 (JR.AVO)01 AL 10( \1 V1AT(H S 015804 Exhibit 7: County Attorney Memo dated April 16, 2012 C LJNTY KEYvVEsTjo'�MONROE oasaa 33040 (305) a"-4sa Suzanne A. Hutton, County Attorney** Robert B. ShWinger, Chief Assistant County Attorney ** Pedro J. Mercado, Assistant County Attorney ** Susan M. Grimslay, Assistant County Attorney ** Natileene W. Cassel, Assistant County Attorney Cynthia L. Hall, Assistant County Attorney ** Christine Lunbert-Barrows, Assistant County Attorney Derek V. Howard, Assistant County Attorney Lisa Granger, Assistant County Attorney ** Board Certified in City, County & Load Govt Law April 16, 2012 Board of County Commissioners of Monroe County and County Administrator Historic Gato Building 1100 Simonton Street Key West, FI 33040 RE: Substance Abuse and Mental Health Funding Dear Mayor Rice and Commissioners: Mayor David Rice, District 4 Mayor Pro Terri Kim Wigington, District 1 George Neugent, District 2 Heather Carruthers, District 3 Sylvia J. Murphy, District 5 Office of the County Attorney 1111 12'b Street, Suite 408 Key West, FL 33040 (305) 292-3470 — Phone (305) 292-3516 — Fax At the March 21, 2012 BOCC meeting, the question was raised as to what funds provided to the Guidance/Care Center, Inc. qualify as local matching funds. Pursuant to discussion at that meeting I have reviewed the statutes, administrative rules and legal opinions applicable to the issue of local match requirements of Section 394.76, Florida Statutes. In summary, under existing law, Monroe County has an obligation to fill the difference between the State -determined requirement for local matching funds for Substance Abuse and Mental Health Funding and the total amount of other local funding that qualifies as local match. Whether local funding qualifies as local match has to be determined on a case -by -case basis. This determination depends in part upon whether a program is eligible for State SAMH funding. If the State provides SAMH funding for a program, BOCC and non-BOCC local funds applied to that program qualify for match. Included in non-BOCC funds are those which are part of a constitutional officer's budget funds ultimately derived from the BOCC. Non-BOCC local funds also include grants by other local governments, but not State or federal grants, and both first -party and third -party fee payments. If there are fee payments or local government (including BOCC) grants providing revenue for programs that do not receive State SAMH funds, the local funding does not qualify as matching funds. SAMH Matching Funds DISCUSSION The December 5, 2011 issuance of AGO 2011-23 (Exhibit 1), clarified that counties have an obligation to make up the difference between all other sources of local matching funds and the statutory obligation for a 25% match of local matching funds to state funding of Substance Abuse and Mental Health (SAMH) services. The AGO and related issues were discussed by the BOCC at its March meeting upon a request for direction on where to fit the SAMH matching funds into the County budgeting process — whether to retain the SAMH funding in the existing human Services Advisory Board recommendation process or to separate out the SAMH local match funding as a line item in the budget. At the time of the discussion, it was recognized that the maximum County obligation would be 25% of the total state/local funding or 1/3 of the amount which the state provides for SAMH. It was also recognized that county funds are not the only sources of funds that can be considered "local match," but it was not clear at that time the extent to which other sources of revenue could be applied to meet the local match requirement. Accordingly, the decision made, to separate the SAMH funding from the HSAB process, was based on the premise that the county would never be obligated for more than 25% of combined state/local funding (or 1/3 of the state funding), and would most likely be able to deduct from the local match amount those revenues from other local sources to get to the County's actual share. The AGO did not elaborate specifically on what could be considered a local match, other than to explicitly state that in -kind services could be applied as local matching funds. The remainder of discussion about permissibility of local matching funds referred solely to the statutory language. Accordingly, it is necessary to delineate the funds which can be used to reduce the Countys "local match" obligation. Section 394.67(13), FS, defines "local matching funds" as: funds received from governing bodies of local government, including city commissions, county commissions, district school boards, special tax districts, private hospital funds, private gifts, both individual and corporate, and bequests and funds received from community drives or any other sources. Section 394.76, FS, provides the criteria for determining local match "if the local match funding level is not provided in the General Appropriations Act or the substantive bill implementing the General Appropriations Act...." The formula extracts from total operating costs of services and programs those expenditures that don't qualify for state participation by statute or rule. It then itemizes certain services which are included and those excluded. (Exhibit 2) In addition, there is an administrative rule, Florida Administrative Code (FAC) 65E-14.005, containing rules for satisfying the matching requirements. (Exhibit 3) The rule categorizes items as (1) Allowable for Matching, (2) Unallowable for Matching, and (3) Not requiring Matching. There are additional subsections, such as (4) Calculating the Total Match Amount, which the State (Department of Children and Families) has essentially pre-empted by specifying in an Exhibit to its service provider contracts the amounts of its funding for SAMH programs, the amount it deems not requiring match, and the local match required. It is this last amount, the 25% of total (or 1/3 of state funding), that is the maximum for which the County could be responsible, except to the degree that it can be reduced by other local matching funds. SAMH Matching Funds 2 The statutory definition of "local matching funds" predates memoranda and opinions rendered by DCF in 1997, the local providers' CPA in 1995, and two memos I wrote to the director of Social Services in 1995 and 1992. Those memos and opinions are important to the discussion because they set forth types of revenue that are includable in local matching funds. The most recent document was an August 27, 1997 memo from Ken DeCerchio, Assistant Secretary for Substance Abuse, to DCF District Administrators, regarding Local Matching Requirements for Drug Abuse Services. (Exhibit 4) As set forth therein, the matter of inquiry was that (at that time) "Sections 394.76(3)(c) and 394.76(9)(a)" requiring "local governing bodies [to]match state funds appropriated for alcohol and mental health services and programs that are within their jurisdiction" did not include drug programs. The memo notes that some districts deemed drug programs are also part of substance abuse (FAC 65E-14) requiring local match and other districts excluded drug programs. As a result of the need to eliminate the disparate treatment by the district offices of DCF, this memo set forth a plan of action to develop policy and seek corrective legislation. Next is a July 18, 1997 memorandum from William A. Frieder, Assistant General Counsel for DCF to Mr. DeCerchio, opining that since neither statute used the term "substance abuse," the legislature specifically intended that local match not be required for "substance abuse services." (Exhibit 5) On September 14, 1995, 1 wrote a memo to the directors of Monroe County Social Services and OMB regarding matching funds, based on information received from Sarasota County. At that time, state funding for case management for adult mental health did not require a local match, nor did funding of Residential level 1, Item 16, adult mental health. Further, although there was no definitive AGO, case law, or even legal opinions from the then applicable department HRS, on the subject, first -party patient fees were deemed to be a part of the local match. (Exhibit 6) In August, 1995, Jon Cherry, CPA, wrote to the director of the Lower Keys guidance center on the 18th (Exhibit 7), and to the director of the Middle Keys guidance center on the 16th (Exhibit 8). In both memos, Mr. Cherry stated that he was relying on and HRS manual "A Guide to Performance Contracting for Alcohol, Drug Abuse and Mental Health Services," and the author of that manual. Mr. Cherry advised that according to the manual's author, if the provider agency did not want to include first -party fees as local match, "they should be budgeted in the non -ADM cost category." The memo to Mr. Rice did not further explain that, but the memo to Mr. Wolfe provided clarification in the next to last paragraph: Finally, as you are aware, you provide a number of programs with non -ADM local revenues such as Department of Corrections; Children, Youth & Families contract; and, the Sheriffs department contract. These programs are paid for fully with these separate contracts and are therefore non -ADM services. They should be delineated as such in the ADM Cost Center Budget Detail on the income and expenditure schedules. The schedule attached to that memo set forth the specific programs not receiving state funding and therefore not subject to local match, i.e. "NON ADM." They included $50,000 from County (presumably Baker Act transportation); $24,000 out of a total $55,500 City funding; DOC SAMH Matching Funds contract; EAP contract, acupuncture contract, Sheriff contract, Client fees, school board funds, state funds (CYF), and Eval/mental status exams. Mr. Cherry's memos stated that the costs associated with those services for which the income was excluded from local match should be separately accounted for as costs and income in a program not in the state funding process for ADM. In the process for County local match funding, there should be a mechanism to insure that if the cost of any program is funded by the state for SAMH programs, the related local revenue is included in the match. For example, in 1995, there was a City of Key West funded program that was included in state funding - rendering the City funds for that program eligible as local match, and a City funded program not getting state funding and therefore in the NON ADM column, indicating the second set of City funds could not be used as local match. It will therefore be necessary to ascertain specific information for any program for which income is claimed to be excludable from local match. Notwithstanding that matching funds for SAMH purposes cannot include local funding provided as mandatory matches for other state or federal grants, mere reliance on the source of funds — like RSAT/JIP, Byme Grant, Sheriff, MCSO, City or School Board - on a budget sheet will not suffice. The verification should occur on an annual basis as the type of contract, services provided, and any state funding requiring or not requiring local match may change from year to year. My memorandum of August 11, 1992, followed the same track and noted that school board funding, client fees, interest, miscellaneous and work release revenues should be included in local match funding. I do not see any changes in FS 394.76 which would require a deviation therefrom. (Exhibit 9) This memo did not address third -party payments such as insurance coverage. FS 394.76(3)(c) says that "the expenditure of 100% of all third -party payments and fees shall be eligible for state financial participation...." Further, subsection (5) of FAC 65E- 14.005 specifies, "Costs and third -party funds and in -kind contributions counting towards satisfying a matching requirement must be verifiable from the contractor's records." Accordingly, if the provider wants to exclude income from third -party payments as part of the match, just as with first -party payments (client fees, which the provider is statutorily mandated to collect), this type of income can be excluded only if it is shown that none of the related costs for the specific program were funded by the state. Another statutory reference of note is S. 394.674, FS, which was created by ch. 2000-349, Laws of Florida, subsequent to the opinions noted above. The statute deals with eligibility for publicly funded substance abuse, requirements for persons receiving such services (other than those eligible for Medicaid, which is deemed not to be a source of local funding) to contribute to their treatment costs. It also requires each service provider receiving state funding to adopt a sliding fee for their patients according to factors such as income, assets, and family size, and requires the providers to collect those fees. The statute doesn't add to the clarification, other than to show that first -party and third -party payments to the service provider are includable in local matching funds. Some further clarification is provided by the 316 page contract between the State's contracted Managing Entity and the service provider. Excerpted language is in Exhibit 10 to this opinion. The contract makes it very clear that the amount shown on the SAMH funding exhibit (Exhibit 11) is the maximum that is available under the contract, but that the amount paid to the provider is contingent upon accounting to the State for reimbursable costs and upon the SAMH Matching Funds 4 availability of funding, either of which could render the state funding less than the amount in the contract. Accordingly, the County needs to develop an accounting for the gap created by the difference in state and county fiscal years and which ties the county funding to the state funding actually remitted to the provider if the County is going to limit its contribution to the 25% match requirement. The contract between state managing entity and service provider provides for payment on a reimbursement basis, which could result in much less that the contracted maximum payment being met by the state. Further, there is a provision in the contract that the funding may be reduced. Therefore, the full amount of the contracted appropriation may not actually be paid to the service provider. RECOMMENDATIONS The County should therefore employ a mechanism that either limits its payment based on state funds actually issued to the provider, or require an accounting that allows for any overpayments at the end of the contract year to either be recovered from the provider or applied against the following year's allocation. If the County expects to further limit its funding to the difference between the maximum match and other local matching funds provided, it will also be necessary to ascertain specific information for any program for which income is claimed to be excludable from local match. Although some of the grant funds such as the Byrne grant traditionally are provided ere reliance on the source of funds — like RSAT/JIP, Byrne Grant, Sheriff, MCSO, City or School Board - on a budget sheet will not suffice. The verification should occur on an annual basis as the type of contract, services provided and any state funding requiring or not requiring local match may change from year to year. If the provider wants to exclude income from third —party payments (or any other type of local income) as part of the match, just as with first -party payments (client fees), those receipts from third -parties should be excluded from the amount counting towards local match only if it is shown that none of the related program costs were funded by the state. Rqspectfull nne Hutton County Attorney SAME Matching Funds 5 EXHIBIT I • ♦ -i, is a `g Number: AGO 2011-23 Date: December 5, 2011 Subject: Substance abuselmental health services, county funding Mr. George G. Angeliadis Sumter County Attorney 11031 Spring Hill Drive Spring Hill, Florida 34608 RE: COUNTIES - SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES - CHILDREN AND FAMILY SERVICES, DEPARTMENT OF - AUDITS - APPROPRIATIONS - county's role in implementation of substance abuse and mental health services requirements in the county's district. ss. 394.75 and 394.76, Fla. Stat. Dear Mr. Angeliadis: On behalf of the Board of County Commissioners of Sumter County, you request a legal opinion on substantially the following questions: 1. What is the formula, and source of data represented therein, utilized to calculate the county's portion of "local matching funds" required by section 394.76, Florida Statutes? 2. Are "in -kind" contributions by the county considered in determining the county's contribution pursuant to section 394.76, Florida Statutes? 3. May the county require disclosure of financial reports and sources of other funding to validate data used in the formula to determine "local matching funds?" 4. Does the county possess oversight of an entity requesting "local matching funds," such as participation in the operational or budget review or approval process of such entity? S. May "in -kind" contributions be used to offset the county's matching funds obligation? 6. Who is required to establish the level, source, or availability of other local matching funds when there is a dispute as to the level of funding to be provided by the county? 0 1. Section 394.76(3)(b), Florida Statutes, requires local participation on a 75-to-25 percent state -to -local ratio of funding for all contracted community alcohol and mental health services, except those programs specifically identified in the statute and those specified in section 394.457(3), Florida Statutes. 2. & 5. "In -kind" contributions are recognized by administrative rule as satisfying requirements for matching funds. 3. & 4. A local governing body is statutorily required to have an annual audit performed on the expenditure of public funds it has provided to carry out the provisions of the act to ensure that such funds are expended only for substance abuse or mental health purposes. No other statutory provision appears to grant local governing bodies oversight of the operation or other financial activities of a substance abuse or mental health services provider. 6. While the act contemplates that a county will have input into the development of a district plan for the provision of substance abuse and mental health services and is one of the enumerated parties that must approve the plan, ultimately, the legislative appropriation to the Department of Children and Family Services will determine the level of local match participation by a county. The district administrator is authorized to require changes to bring the district plan into compliance with the statutory requirements and any dispute between the district administrator and the district board, including the projected budget, is to be resolved by the department's secretary. You state that Sumter County has received a request for funding from a non-profit provider of mental health, crisis stabilization, and Baker Act services to citizens of Sumter County and Lake County. Currently, such providers submit requests to the county, then await approval through the budget hearing process. Sumter County, however, is unable to determine whether its share of the funding amount to the provider is affected by other sources of funding such as its "in - kind" contribution of physical space to the provider, or by the fact that the provider's services are provided to residents of two counties. The county further believes that other forms of available local matching funds must be identified, accounted for, and considered prior to its committing any funds. Additionally, the county wishes to participate in the planning, evaluation, auditing, and implementation of the programs for which it provides funding. Questions one and Six Part IV of Chapter 394, Florida Statutes, is "The Community Substance Abuse and Mental Health Services Act" (act).[11 Section 394.76, Florida Statutes, addresses the financing of district programs and services under the act and specifies the means to determine the local match funding level, if such level is not provided in the General Appropriations Act or the substantive bill implementing the General Appropriations Act. Section 394.76(9)(a), Florida Statutes, states: "State funds for community alcohol and mental health services shall be matched by local matching funds as provided in paragraph (3)(b). The governing bodies within a district or subdistrict shall be required to participate in the funding of alcohol and mental health services under the jurisdiction of such governing bodies. The amount of the participation shall be at least that amount which, when added to other available local watching funds, is necessary to match state funds." (e.s.) The term 11[1]ocal matching funds" is defined as "funds received from governing bodies of local government, including city commissions, county commissions, district school boards, special tax districts, private hospital funds, private gifts, both individual and corporate, and bequests and funds received from community drives or any other sources."[21 Generally, with enumerated exceptions that do not require local match funds, [3) " [a1 ll other contracted community alcohol and mental health services and programs, except as identified in s. 394.457(3),[41 shall require local participation on a 75-to-25 state -to -local ratio."[51 Thus, the plain language of the statute mandates that state funds appropriated for community alcohol and mental health services shall be matched by local governing bodies and directs that the formula for determining the local match funds is based upon the state providing 75% of the funding for programs subject to local matching funds, with the remaining 25'% match provided by the local sources available for m f de. As referenced above, the governing bodies within a district or a subdistrict must participate in the funding of alcohol and mental health services under the jurisdiction of such governing bodies and the amount of their participation must be at least that amount which, when added to other available local matching funds, is necessary to match state funds. The statute, therefore, clearly acknowledges that there may be multiple sources for contributing to the local match y t amount and, in defining local matching funds, gives an open-ended range of sources that may be included. Further, as in this instance where two counties within a service district are to be served by a provider, section 394.73(3), Florida Statutes, states: "When a service district comprises two or more counties or portions thereof, it is the obligation of the planning council to submit to the governing bodies, prior to the budget submission date of each governing body, an estimate of the proportionate share of costs of alcohol, drug abuse, and mental health services proposed to be borne by each such governing body." The act, therefore, directs how the proportionate share of costs of a substance abuse or mental health program will be assessed when two or more counties receive services from such program, but does not appear to contemplate that an individual county has the authority to determine the amount it must pay. This is not to say that the county is without a voice in the overall process. Section 394.75, Florida Statutes, sets forth the procedure for establishing state and district substance abuse and mental health plans. Subsection (3) of the section directs the district "health and human services board"[6] to prepare an integrated district substance abuse and mental health plan. The statute specifically provides that the plan shall include: "(a) A record of the total amount of money available in the district for mental health and substance abuse services. (b) A description of each service that will be purchased with state funds. (c) A record of the amount of money allocated for each service identified in the plan as being purchased with state funds. (d) A record of the total funds allocated to each provider. (e) A record of the total funds allocated to each provider by type of service to be purchased with state funds. (f) Input from community -based persons, organizations, and agencies interested in substance abuse and mental health treatment services; local government entities that contribute funds to the public substance abuse and mental health treatment systems; and consumers of publicly funded substance abuse and mental health services, and their family members. The plan must describe the means by which this local input occurred. The plan shall be submitted by the district board to the district administrator and to the governing bodies for review, comment, and approval. [ 7 ] 11 (e . s . ) The district plan must also include: "a procedure for securing local matching funds. Such a procedure shall be developed in consultation with governing bodies and service providers." 183 In developing the district plan, the statute requires that "optimum use shall be made of any federal, state, and local funds that may be available for substance abuse and mental health service planning. However, the department must provide these services within legislative appropriations.0193 Thus, while a county has input in the development of a district plan for substance abuse and mental health services, it would appear that the county's level of participation by local matching funds is ultimately determined by the Legislature's appropriation for the Department of Children and Family Services (DCF) to provide such services. As reflected above, the county is involved in formulating the district plan for delivery of services. The district administrator, however, is required to make modifications to the district plan he or she deems necessary to bring it into compliance with the provisions of the act.[103 If the district board and the district administrator are unable to agree on the plan, including the projected budget, the disputed issues are to be submitted directly to the department's secretary for immediate resolution.[11] Questions Two and Five While section 394.76, Florida Statutes, does not specifically address "in -kind" contributions in relation to local match funds, Chapter 65E, Florida Administrative Code, administrative rules promulgated to implement operation of the statute, provide assistance in determining what constitutes a matching fund and how "in -kind" contributions are counted. Among those items recognized as satisfying matching requirements is "It3he value of third -party funds and in -kind contributions applicable to the matching period[.1"[123 (e.s.) Moreover, the rules allow the donated use of space to an organization, with the value of the space as an allowable cost, and specifically recognize that 11[t3he value of the donations may be used to meet matching requirements."[133 in determining the value of a donation of equipment, building, and land, Rule 65E-14.006(4), Florida Administrative Code, states: "The fair market value at the time of donation of the equipment, building or land may be counted as matching." This office has been advised by DCF that "in -kind" contributions may be considered in calculating a local government's contribution of matching funds. Thus, in light of the fact that "in -kind" contributions are recognized by the controlling administrative rules as a means to satisfy requirements for matching funds and DCF's acknowledgment that "in -kind" contributions may be used to meet matching funds requirements, it would appear that the county may use its "in -kind" contributions in meeting its share of local matching funds. Questions Three and Four Section 394.76(10), Florida Statutes, authorizes a local governing body to appropriate moneys, in lump sum or otherwise, from public funds for the purpose of carrying out the provisions of "The Community Substance Abuse and Mental Health Services Act."[143 The paragraph further provides: "In addition to the payment of claims upon submission of proper vouchers, such moneys may also at the option of the governing body, be disbursed in the form of a lump -sum or advance payment for services for expenditure, in turn, by the recipient of the disbursement without prior audit by the auditor of the governing body. Such funds shall be expended only for substance abuse or mental health purposes as provided in the approved district plan. Each governing body appropriating and disbursing moneys pursuant to this subsection shall require the expenditure of such moneys by the recipient of the disbursement to be audited annually either in conjunction with an audit of other expenditures or by a separate audit. Such annual audits shall be furnished to the governing bodies of each participating county and municipality for their examination."[15] (e.s.) Thus, the plain language of the controlling statute requires local governing bodies to have audits performed of the expenditure of public funds they have provided to carry out the provisions of the act to ensure that such funds are expended only for substance abuse or mental health purposes. Such audits may be in conjunction with audits of other expenditures or by a separate audit and must be furnished to the governing bodies of each county or municipality for their examination. S have not found, nor been referred to, any other provision in the act which expresses any further authority of local governing bodies in regard to audits of the operations of substance abuse and mental health providers. Section 394.78, Florida Statutes, places administration of the act under DCF. The department is directed to adopt rules necessary for the acts administration and may adopt, among others, rules relating to "full disclosure of revenue funds and expenses." Thus, it may be advisable to work with DCF financial sources of mental within your county.[16] Sincerely, Pam Bondi Attorney General PBJtals in further evaluating the performance and health and substance abuse providers [1) Section 394.65, Fla. Stat. [2) Section 394.67(13), Fla. Stat. [31 Section 394.76 (3) (b) , Fla. Stat., states: "Residential and case management services which are funded as part of a deinstitutionalization project shall not require local matching funds and shall not be used as local matching funds. The state and federal financial participation portions of Medicaid earnings pursuant to Title XIS of the Social Security Act, except for the amount of general revenue equal to the amount appropriated in 1985- 1986 plus all other general revenue that is shifted from any other alcohol, drug abuse, and mental health appropriation category after fiscal year 1986-1987 or substance abuse and mental health appropriation category after fiscal year 2000-2001, shall not require local matching funds and shall not be used as local matching funds. Local matching funds are not required for general revenue transferred by the department into substance abuse and mental health appropriations categories during a fiscal year to match federal funds earned from Medicaid services provided for mental health clients in excess of the amounts initially appropriated. Funds for children's services which were provided through the Children, Youth, and Families Services budget which did not require local match prior to being transferred to the Substance Abuse and Mental Health Services budget shall be exempt from local matching requirements. . . . " [4] Section 394.457(3), Fla. Stat., authorizes the Department of Children and Family Services to contract to provide, and be provided with, services and facilities in order to carry out its responsibilities under the "Florida Mental Health Act," with, among other entities, "counties, municipalities, and any other governmental unit, including facilities of the United States Government." [5I Section 394.76 (3) (b) , Fla. Stat. [6] A footnote relates that health and human services boards were abolished by s. 2, Ch. 2000-139, Laws of Fla., which substantially reworded s. 20.19, Fla. Stat. Section 20.19(6), Fla. Stat., requires the establishment of a community alliance in each county composed of stakeholders, community leaders, client representatives, and fenders of human services "to provide a focal point for community participation and governance of community - based services." [7] Section 394.75(3), Fla. Stat. And see s. 394.75(12), Fla. Stat, providing that "[e]ach governing body that provides local funds has the authority to require necessary modification to only that portion of the district plan which affects substance abuse and mental health programs and services within the jurisdiction of that governing body." [8] Section 394.75 (4) (h) , Fla. Stat. [9] Section 394.75 (7) , Fla. Stat. [10] Section 394.75(11), Fla. Stat. [ill Id. [12] Rule 65E-14.005(1)(b), Fla. Admin. C. Cf. Rule 65E-14.005(2)(b) Fla. Admin. C., making "[c]osts or third -party funds and in -kind contributions that are used to satisfy a matching requirement of another State contract or Federal grant" unallowable for matching. [13] Rule 65E-14.017(4)(j)2., Fla. Admin. C. [14] Section 394.65, Fla. Stat., providing the title to Part IV of Ch. 394. [15] Cf. s. 394.76(5), Fla. Stat., stating: "The department [of Children and Family Services] is authorized to make investigations and to require audits of expenditures. The department may authorize the use of private certified public accountants for such audits. Audits shall follow department guidelines." See also Rule 65E-14.003, Fla. Admin. C., relating to audits of contractors participating in substance abuse and mental health programs. [16] While not posed in a question, your memorandum of law refers to Ch. 119, Fla. Stat., Florida's Public Records Law. I would note that the right of access to public records extends to records of private entities acting on behalf of a public agency. See s. 119.011(2), Fla. Stat. Where a private entity has contracted to provide services in place of a public agency, the records generated by the private entity's performance of that duty are public records, subject to disclosure (absent any applicable exemption or provision of confidentiality). See News and Sun -Sentinel Company v. Schwab, Twitty & Hanser Architectural Group, Inc., 596 So. 2d 1029 (Fla. 1992). A copy of a standard contract used by DCF in securing services (CF Standard Contract 06/2011) requires a provider "[t]o allow public access to all documents, papers, letters, or other public records as defined in subsection 119.011(12), F.S. and as prescribed by subsection 119.07(1), F.S., made or received by the Provider in conjunction with this contract except that public records which are made confidential by law must be protected from disclosure." 394.76 - Financing of district programs and services. - 2011 Florida St.. http://www.flsenate.gov/Laws/Statutes/2011/394-76 The Florida Senate EXHIBIT 2 2011 Florida Statutes - TITLE XXIX CHAPTER -113-9-4 VIEW ENTIRE CHAPTER PUBLIC HEALTH MENTAL HEALTH 394.76 Financing of district programs and services.— If the local match funding level is not provided in the General Appropriations Act or the substantive bill implementing the General Appropriations Act, such funding level shall be provided as follows: (1) The district administrator shall ensure that, to the extent possible within available resources, a continuum of integrated and comprehensive services will be available within the district. (2) If in any fiscal year the approved state appropriation is insufficient to finance the programs and services specified by this part, the department shall have the authority to determine the amount of state funds available to each service district for such purposes in accordance with the priorities in both the state and district plans. The district administrator shall consult with the planning council to ensure that the summary operating budget conforms to the approved plan. (3) The state share of financial participation shall be determined by the following formula: (a) The state share of approved program costs shall be a percentage of the net balance determined by deducting from the total operating cost of services and programs, as specified in s. 3 W4,675(l), those expenditures which are ineligible for state participation as provided in subsection (7) and those ineligible expenditures established by rule of the department pursuant to s. 39,41.78. (b) Residential and case management services which are funded as part of a deinstitutionalization project shall not require local matching funds and shall not be used as local matching funds. The state and federal financial participation portions of Medicaid earnings pursuant to Title XIX of the Social Security Act, except for the amount of general revenue equal to the amount appropriated in 1985-1986 plus all other general revenue that is shifted from any other alcohol, drug abuse, and mental health appropriation category after fiscal year 1986-1987 I of 4/16/2012 12:03 Ph 394.76 - Financing of district programs and services. - 2011 Florida St.. http://www.flsenate.gov/Laws/Statutes/2011/394.76 or substance abuse and mental health appropriation category after fiscal year 2000-2001, shall not require local matching funds and shall not be used as local matching funds. Local matching funds are not required for general revenue transferred by the department into substance abuse and mental health appropriations categories during a fiscal year to match federal funds earned from Medicaid services provided for mental health clients in excess of the amounts initially appropriated. Funds for children `s services which were provided through the Children, Youth, and Families Services budget which did not require local match prior to being transferred to the Substance Abuse and Mental Health Services budget shall be exempt from local matching requirements. All other contracted community alcohol and mental health services and programs, except as identified in s. 294.457(3), shall require local participation on a 75-to-25 state - to -local ratio. (c) The expenditure of 100 percent of all third -party payments and fees shall be considered as eligible for state financial participation if such expenditures are in accordance with subsection (7) and the approved district plan. (d) Fees generated by residential and case management services which are funded as part of a deinstitutionalization program and do not require local matching funds shall be used to support program costs approved in the district plan. (e) Any earnings pursuant to Title XIX of the Social Security Act in excess of the amount appropriated shall be used to support program costs approved in the district plan- (4) Notwithstanding the provisions of subsection (3), the department is authorized to develop and demonstrate alternative financing systems for substance abuse and mental health services. Proposals for demonstration projects conducted pursuant to this subsection shall be reviewed by the substantive and appropriations committees of the Senate and the House of Representatives prior to implementation of the projects. (5) The department is authorized to make investigations and to require audits of expenditures. The department may authorize the use of private certified public accountants for such audits. Audits shall follow department guidelines. (6) Claims for state payment shall be made in such form and in such manner 2 of 4 4/16/2012 12:03 PM 394.76 - Financing of district programs and services. - 2011 Florida St.. http://www.flsenate.gov/Laws/Statutes/2011/394-76 as the department determines. (7) The expenditures which are subject to state payment include expenditures that are approved in the district plan for: salaries of personnel; approved facilities and services provided through contract; operation, maintenance, and service cost; depreciation of facilities; and such other expenditures as may be approved by the district administrator. Such expenditures do not include expenditures for compensation to members of a community agency board, except the actual and necessary expenses incurred in the performance of official duties, or expenditures for a purpose for which state payment is claimed under any other provision of law. (8) Expenditures for capital improvements relating to construction of, addition to, purchase of, or renovation of a community substance abuse or mental health facility may be made by the state, provided such expenditures or capital improvements are part and parcel of an approved district plan. Nothing shall prohibit the use of such expenditures for the construction of, addition to, renovation of, or purchase of facilities owned by a county, city, or other governmental agency of the state or a nonprofit entity. Such expenditures are subject to the provisions of subsection (6). (9)(a) State funds for community alcohol and mental health services shall be matched by local matching funds as provided in paragraph (3)(b). The governing bodies within a district or subdistrict shall be required to participate in the funding of alcohol and mental health services under the jurisdiction of such governing bodies. The amount of the participation shall be at least that amount which, when added to other available local matching funds, is necessary to match state funds. (b) The provisions of paragraph (a) to the contrary notwithstanding, no additional matching funds may be required solely due to the addition in the General Appropriations Act of Substance Abuse and Mental Health Block Grant Funds for local community mental health centers and alcohol project grants. (10) A local governing body is authorized to appropriate moneys, in lump sum or otherwise, from its public funds for the purpose of carrying out the provisions of this part. In addition to the payment of claims upon submission of proper vouchers, such moneys may also, at the option of the governing body, be 3 of 4 4/16/2012 12:03 PA 394.76 - Financing of district programs and services, - 2011 Florida St... http://www.flsemte.gov/Laws/Statutes]2011/394.76 disbursed in the form of a lump -sum or advance payment for services for expenditure, in turn, by the recipient of the disbursement without prior audit by the auditor of the governing body. Such funds shall be expended only for substance abuse or mental health purposes as provided in the approved district plan. Each governing body appropriating and disbursing moneys pursuant to this subsection shall require the expenditure of such moneys by the recipient of the disbursement to be audited annually either in conjunction with an audit of other expenditures or by a separate audit. Such annual audits shall be furnished to the governing bodies of each participating county and municipality for their examination. (11) No additional local matching funds shall be required solely due to the addition in the General Appropriations Act of substance abuse and mental health block grant funds for local community mental health centers, drug abuse programs, and alcohol project grants. History.—s. 12, ch. 70-109; s. 1, ch. 70-439; s. 111, ch 71-355; ss. 1, 2, ch. 72-386; s. 1, ch. 74-291; s. 11, ch. 76-221; s. 33, ch. 77-312; ss. 3, 5, ch. 77-372; s. 5, ch. 82-223; s. 18, ch. 84-285; s. 1, ch, 87-244; s. 26, ch. 87-247; s. 19, ch. 88-398; s. 27, ch. 88-557; s. 13, ch. 2000-349; s. 9, ch. 2005-71; s. 11, ch 2007-6. Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes, Copyright @ 2000- 2012 State of Florida. 4 of 4 4/16/2012 12:03 PM EXHIBIT 3 65&14.005 Matching. This chapter contains rules for satisfying State requirements for matching. (1) Allowable for Matching. With the exceptions listed in subsection 65E-14.005(2), F.A.C., matching requirements may be satisfied by any or all of the following: f (a) Allowable costs supported by non -State or Federal grants incurred by the contractor during the effective period o the contract; (b) The value of third -party funds and in -kind contributions applicable to the matching requirement period; (c) The value of volunteer services up to and including 10 percent of the total budget for the contractor's entire organization, when a contractor does not receive sufficient tax support from a public agency or where that support does not meet the 25 percent match requirement; (d) Costs supported by general revenue sharing funds under 31 U.S.C. 1221, except as otherwise provided by Federal statute; and (e) Costs supported by fees and program income. (2) Unallowable for Matching. (a) Costs paid for by another State, Federal or other governmental agency contract or grant except as provided by State or Federal statute. (b) Costs or third -party funds and in -kind contributions that are used to satisfy a matching requirement of another State contract or Federal grant (c) Expenditures of Medicaid Funds. (d) Expenditures for services not related to the state -designated cost centers for substance abuse and mental health services. (e) Unallowable costs specified in subsection 65E-14.017(4), F.A.C. (f) Income from sale of printed material, food, and books purchased with State funds. (3) Not Requiring Matching. The following contracted services and funds do not require local match: (a) Dcinstitutionalization projects, which are defined as adult mental health programs in the following cost centers: 1. Residential -Levels I —IV; 2. Short-term Residential Treatment, except those acute care continuum programs supported with Baker Act funds and operated by a public receiving facility; 3. Supportive Housing/Living; 4. Case Management; 5. Intensive Case Management, and 6. Florida Assertive Community Treatment (FACT) Teams. (b) Children's Mental Health (100435) and Purchased Residential Treatment Services (102780) appropriation categories that were transferred to Alcohol, Drug and Mental Health from the Family Safety and Preservation Program. (c) Addition in the General Appropriations Act of alcohol, drug abuse, and mental health block grant funds for local community mental health centers. The original amount of Mental Health Block Grant budget that did not require local match is given in the 1985 Approved Operating Budget. The Mental Health Block Grant, however, has significantly decreased since 1985, and the amount that continues to not require match is equal to the proportionate decrease. (d) Drug abuse service funding, as determined by the following calculations: 1. For the most recent 12-month period available, calculate the number of clients served by the contractor that present with primary, secondary, or tertiary alcohol or drug problems as specified in the substance abuse enrollment and admission data in the Department's Mental Health and Substance Abuse Data System. 2. From the data, count the total number of persons presenting with alcohol as a primary, secondary, or tertiary problem. 3. Divide the result in subparagraph 2. by the result in subparagraph 1. to arrive at the percentage of alcohol clients served. 4. Subtract the result of subparagraph 3. from 1.00 to arrive at the percentage of chug abuse clients served. 5. Multiply the result in subparagraph 4. by the total amount of substance abuse funds in the contract to arrive at the amount that does not require match. Substance abuse funds in the contract are those appropriated to either the Community Substance Abuse Services or Children and Adolescent Substance Abuse Services appropriations, special categories 100618 and 100420, respectively. (4) Calculating the Total Match Amount. (a) Add the amounts from paragraphs 65E-14.005(3)(a), (b), (c) and subparagraph 65E-14.005(3)(d)5., F.A.C., together and subtract that total from the total amount of the contract (b) Divide the result in paragraph (a) above by 3 to arrive at the total match amount required. (5) Records. Costs and third -party funds and in -kind contributions counting towards satisfying a matching requirement must be verifiable from the contractor's records. These records must show how the value placed on third -party in -kind contributions was derived. (6) Special Standards for Third -party In -kind Contributions. (a) Third -party in -kind contributions shall conform to allowable cost provision to satisfy a matching requirement (b) When a third -party in -kind contribution is made at a reduced charge, the contractor's records must provide documentation as specified in paragraph (d), below, to verify that portion of the cost donated (c) The values placed on third -party in -kind contributions for matching purposes shall conform to other appropriate sections of this rule. (d) Documentation of in -kind contributions. All third -party in -kind contributions must be documented. The following standards will be applied to all claims for in -kind match: 1. Service. A statement from the employer of the person who provided the donated service detailing the nature of the service, basis for computing cost of those services, dates and number of hours the services were provided and certification that the services were provided and certification that the services were not and will not be paid for by the contractor but were donated at no charge. This statement should be prepared on the letterhead stationery of the donor and signed by a responsible party of that organization. 2. Volunteers. A statement from the volunteer certifying that required services were performed for the contractor free of charge and the minimum training and experience requirements were net for the service performed. Time logs should be prepared and signed by the volunteer. In addition, a schedule should be prepared by the contractor which indicates the basis for establishing the value of these services. 3. Supplies. A statement from the person or organization donating the supplies detailing the description, condition and value of the supplies and a certification that the donor was not and will not be paid for the supplies. This statement should be on the letterhead stationery of the donor. If no letterhead is available, the statement should include the name, address and telephone number of the donor, and signed by a responsible party of that organization. 4. Use of equipment. A signed statement from the owner of the equipment detailing the description of the loaned equipment, responsibilities for repairs, maintenance and insurance, beginning and ending dates of the use of the equipment; the valuation of the use of the equipment and a certification that no payment has been or will be received for the use of the equipment. This statement should be on appropriate letterhead stationery. 5. Use of building or space. A signed statement from the owner of the property, building or space detailing the description of the property; dimensions; times available and used; responsibilities for repairs, maintenance, insurance, utilities and janitorial services; the valuation of the use of the property and a certification that no payment has been or will be received for the use of the property. This statement should be on appropriate letterhead stationery. (7) Contractors are responsible for meeting matching requirements for alcohol and mental health funds. Matching requirements, as specified in Chapter 394, Part N, F.S., shall be based on the total amount of contracted funds. (8) Client -specific unit cost performance contracts shall not require local matching funds. ,Speck Authority 394.76, 397.32] (5) FS. Law Implemented 394.457(3), 394.76 FS History -New 2-23-83, Amended 2-25-85, Formerly IOE-14.05, IOE-14.005, Amended 7-1-03,12-14-03, 1-2-05. ju EXHIBIT .4 9044872239 Fax ! 4p440722.7,9 tLORIPA 0EPARTMENTQF I'CHILD"i FAMILIES DATE: 8/27/97 . a 1 TO: I AS District A4mittistrators L-I V1 I .t"f•�J 14U.k„J LV I .Q., sop 10 ' 97 16 ; 5f) P.-02 Lawlor+ Chiles rA Gmmor Seward A. Fewer secretary FROM. Krn DcCerchiu, Assistant Secretary for Substance Abt . SUBJECT: Local Matching Requirements for Drug Abuse Services A county governmont recently requested the department clarify the county's mandated local matching, obligation for state funded drug abuse services, as given in Chapter 394, Florida Statutes. The purpose of this mernn is to provide an overview or the issues relating to this county's request and our recommended course of actions. Sections 394.76(3)(e) and 394.76(9)(u) state that local governing bodies must match state funds appropriatcd ror alcohol and mental health services and programs that are within their jurisdiction_ Nowhere in statute is there a specific reference that `drug pnigrams, require local match and the county inquired about the department's policy for calculating this exemption. 1 tistorically, the budget ror alcohol scrvicas was appropriated to the funw;r L?HRS and the drug abuse budget was part Of the Governor's Office. By 1980, drug abuse services were tr,:tYsfer to the DHRS and by 1985 the budget for alcohol and drug abuse %vas combined by the Legislature into one appropriation category. These organizational shifts, inconsistent references in Chapter aa94, F.S, and lack of clarity in our current rule, Chapter 6Sp-14, has led to a lack ofstatewide uniformity. Somas disizicts lntorpretod dlo statute to mean that alcohol and drug abuse services are substance abase services thtu require local niatcli. Mier districts interpreted ttte statute more literally and only retlutre local match on alcohol services, although there Avas no uniform methodology for calculating this amount. The Substancc Abusu Program Office, in conjunction with the deparmtent's legal stab, twee that "drug r bwse :services" do nut require local match. (See atiaehed memo.) t cause a couo a2t rug m e ornming a nto ommunity Substance Amuse Service for udWts and Children. and Adolescent Substance Abuse for children, loowcvor, we believe that it will take a si ttificatat efferi�yc n me thot}olty.Qyat c r ,c plied uniformly, minimizes impact on services, and meets leSislative intent. On tit i 5/97, 8 nicotine, of major stakeholders was held to discuss the issue of local match for drug, abuse scrviacs. A tint orparticipants is attached and includes mprescntatiN cs _ District Five,11351 UImerton Road, Suite 100, Largo, Florida 337784630 Wortfing irr pornncrairip with local c omrnunitles to help people be self-sutliciene andliva in stable families and communities. PI)AIiM : W • 9044fi72.2:�F) Fax : 9U448?2239 Ad- - vI J I Sep 19 '97 16:59 I-1-UU 14U.U10 r .Uti P. 03 Muni Florida Alcohol, Drug Abuse Association, the Florida Council for Community Mental Health, tlae Executive Office of the Governor, the Association of Counties, district and central office staff As you can we below, the imucs that were discuasad rue, vary complicated and a quick, simple solution will not be easy to formulate. • How will county match be calculated for: (a) district wide programs and serviecs? (6) Iuevesatlan services? + Is tha moLhudulogy for calculating alcohol expenditures consistent with the methodology specified In the Substance Abuse Prevention and Trcatmcnt block grant application? What is the department's role in ensuring that counties have correctly interpreted the statvtcs rotating to the ,aquiree:1ettt of local match for subaiwituc ubusc acrvioe's? + What impact will this clarification have orf funding for clicrtt services? to What is the impact on present and Pastaudit liability issues regading match't Another complicating rector is using client data to cran runding policies. Admission Ora client with a primary problem of drug abuse may not ttecessarily mean that the agency is a drug program. Consequently, analysis of admissions data Nvith regard to primary, secondary, find tertiary diagnoses net a provider by provider basis must be thoroughly analyzed to avoid drawing erroneous conclusions. When trying to estimate the itnpact that this policy will have on local govemmesnt funding. one must consider that our revenue and funding data over the last 5 vem has indicated that local ovcrnments coutributc only about I�rcont or the total re yj cdvo- 6' an Io"ca�"tnatc t ndi res from 1 st and 3rd zsarty fees donations. I"Aind ti tlic alike OP uro allowable to office; thetegulred, 2S percent Rased on this data, we have estimated fluor 101 govcmmont s ctrsh match is approximately $3.7 million, Our SISAR data indicates that about 51 rercent of persons rectiving treatment ha%e a prim aty diagnosis of ijam' {r an alcohol related probic;m, Cvnsequezytiy, the Impact�otl CotttYtV parttctpation is n" ex coed to lie very significant. To avoid further confusion, however, my affice is ply within the next 30 days to draft a policy statt;,nuut rut elistiit:;t rcvlcw turd approval that will include ilit+ fvliuwing: + A letter notih,ang districts and county guvermncats stutcN%,idt; ut'tlae statutory requirements for excluding drub abuse funding from local match requirements. w 1L V1 _1. 1J•V1 lIU 9044872239 PDAII3 Fax:9044872239 SNP 14 'R7 17!00 P.04 • A Methodolos.;y for use statewide to delermine thr. percentage of funding for drub abuse services. • Standardization of a methodology for using SISAR and budget data as it relates to primary and secondary dignoses that will be based on district specific/provider specific data. • Amendments to the A.DA2 contract to show two acparatc lines fur waidu one tine will indicate the required match which is based on the; percentages resulting from the mcthodolrai y; usid the secured flue would represent the recommended match that is based on the initial urnount of match listed In the oontruct prior to the: reduction for b°t drug abuse scrviocs. Regtrirements that local match is required for prevention services. h �� • Development o f a uniform methodology for use by districts for calculating county participation. Clearly, statutory language in s.394.76 has not kept pact; with service definitions and service trends since its promulgation. Last year the dcpa4mcnt submittod changes tv Chapter 394 to clarify lcgislativo intent and to simplify the calculation and auditing of local uietC t reyuircmants. (See attached.) This language was developed by a wide range oi`stakcholders including those mentioned above and boot house and Senate staff. It -is our Intent to resubmit these changes during the next legislative session. Within the next 30 bays we believe that, with your staffs assistance, we will be able: to develop a polioy that both minimizes the impact of lost dollars and complies with the statutory authorization for requiring local government funding. Please do not licsitate to call Ms. Jackie Bryant of my Office at so 278-8304, if you have any questions. 1L• EXHIBIT 5 -_� �1i ,•�a Iyu.t7ly r .t,+ Fax:9044972239 Sap 19 `97 17,00 P.OS FLORIDA PEPAR'rmENT OF L MM Chile& i CHILDREN Govemor FAMILIES Edward A. Feavtr Secretary NNNIORANDUM TO+ Ken becerchio, Aaaistant Secretary substanca Rbudc Irkox: w112iam A. Frieder, Esquire Assistant General Counsel DATE: July is, 1997 sva"cT: Local Matching rungs You have asked me to review ser_tion 394.76 and other provisions of Florida Statutes to determine whether or not local matching funds ara required frosu counties for substance abode; services. Section 394.76 is entitled "Financino of bintrict Programs and ' Services" and contains a Significant number of interrelated provisions with regard to the mAnner in which alcohol, substance abuse, and mental health services are to be funded. The provision is not a simple one and requires study in order to understand the funding mechanism by which the Legislature intends to provides these services. Section 394.76(3) d0scribes the manner in which the state share of financial participation in delivering those aer~viCaN Caxi be determined. The state shares is a percentage of the total cost of those service* and that portion of the funds nesdisd to provide the services which is not, provided by the state is provided by local matching funds. Section 394.76(3)(b) describea the mariner in which matching funds are to ba aupplied by counties or uthcrs. Likewise, Section 394.76(g)(a) generally provides that; State funds for community Alcohol and mental health vervices *bull be matched by local matching funds as provided in paragraph M) . The governing bodion within a district or subdistrict shall be required to 1317 Winewood Boulevard, Tanshavvoe, Florida 3239"700 Working In Oertrlwrshlp with local communities to help peeps ba soN-cut----- t +vnd live In stable ramllrys and commbarila& C'TaCiC�M s y�aa �t� r�239 1- - a- .� a f Y u. ax a044872239 �t;p 19 '97 17.00 P.06 participate in the funding of alcohol and mental hea]rri aerviecs under the jurisdiction of such governing bodies. The amount of paxticip*Hors shall be at xesaet that amount which when added to other available ,local matching funds, Is necapsary tQ match state ,funds. Pleasenotenotevice r-hac thin su mental healealth service6nectian refers only to alcohol and s. It does not refer to alcohol, substance abuse and mental health programs. refers toLikcswiee. Section 394.7g{3){b} `alcohol and mental health wasvioes sand gxog�ram 0 but does not include substance abuga programs. It is a recognized principle of statutory construction that where then statute is clear on i.to farce that no required. interpretation is Here, it appears clear from the late oth portions of the statute that +gubxt&nce abuse services a�ree used�amitte from the requirement counties. of matching fundswhich are required from 2 have na choice but to conclude that the; emission by the Legislature of Gubst4nce abuse from the requirement of ,local 4G, matching funds is intentional because it was acoomplishesd its more than one section. both Section 394.76(3)tb) and 394.76{g}{e} bath omit substance abuse gervices. "n" the $tatULe .is clear can its face, and since it is xnGernally consistent, there is no room for interpretation and therefore S have choice but to conclude that local matchin are not required for aubstance abuse oarvicTa. g funds WAF/di mtchfnds , dvc 2 County Attorney 310 Fleming Street Second Floor Key West, FL 33040 (305)292-3470 EXHIBIT 6 MEMORANDUM DATE: September 14,1995 TO: Louis LaTorre John Carter Social Services OMB D Lloyd Grants FROM: Suzanne A. Hutton' Assistant County Attom4y RE: Alcohol, Drug Abuse and Mental Health Services - Matching I have been in contact with Nancy DeLoach, a budget/management analyst for Sarasota County, in my endeavor to ascertain whether there has been any litigation, as mentioned at the last Human Services Advisory Board meeting, that Sarasota County has undergone with respect to the issue of local match. Ms. DeLoach provided me with some exhibits which indicate that the guidance clinics, have included in Exhibits B sums which should not be included in the amounts for which local match is required. Ms. DeLoach advised me that Sarasota County has experienced in the past problems with HRS properly preparing the exhibits concerning state funding by cost center and program, Exhibit A, and the funding detail, Exhibit B. HRS has, subsequent to much activity by Sarasota County, prepared an Exhibit A and Exhibit B which backs the amount listed in Exhibit A item 2 for case management, Adult Mental Health, out of the total funds requiring match. With respect to the Care Center for the Lower Keys, the case management for Adult Mental Health, Item 2 on Exhibit A, constitutes funds which do not require a match. That amount is $148,433.60, which has not been backed out of the Exhibit B. Therefore, the local match which should be required per the Lower Keys' N Exhibit B should be reduced from $235,301 to $185,823. This is based on a reduction of the total $705,903 by the amount of $148,433 and dividing the difference by 3. This results in 25% if $557,470 represents 75%. The Upper Keys should also have a reduction of $30,017.34 for case management Adult Mental Health. This would reduce their local match from $89,658 to $79,652. Also, the Guidance Clinic of the Middle Keys reflects an amount of $116,704.53 for residential level 1, Item 16, Adult Mental Health, on Exhibit A, which I am advised does not require matching. Accordingly, their local match required should be reduced from $617,495 to $578,593 as Exhibit B should have backed the $116,705 from the total amount. Finally, I've been advised that one of the two agencies which Sarasota County funds for ADM services has agreed that first party fees should be included in the local match funds. However, the remaining entity is apparently arguing about this although no court case or administrative action has been sought by that agency. Ms. DeLoach indicated that their county received considerable help from two individuals in Tallahassee who come down and conducted a workshop regarding the proper accounting for these funds. I also ascertained from the Deputy General Counsel for HIRS, John Slye, that their office has not issued any opinions concerning the local match funds in the inclusion/exclusion of first party fees for purposes of determining the local match. If I receive any additional information, I will be sure to pass it along. In the meantime, if you have any questions, please feel free to contact me. SAH/jeh EXHIBIT XF-0U91 TO: David Rice FROM: Jon Cherry, C.P.A. DATE: August 16, 1995 RE: County Local Match Requirements C,.L U4 41' E, 01"�- Each county government in Florida is required to participate in matching State of Florida contract revenues which are provided to fund mental health and substance abuse treatment to the citizens of their respective counties. The match requirement is indicat- ed in F.S. 394.76 (91ta) which reads, "State funds for community alcohol and mental heath services shah e matched by local matching funds as provided in paragraph (3)(b). The governing bodies Within a district or subdistrict shall be required to partici- pate in the funding of alcohol and mental health services under the jurisdiction of such governing bodies. The amount which when added to other available local matching funds, is necessary to match state funds." Paragraph (3)(b) requires local participation on a 75-to-25 state -to -local ratio and de- fines those State contract revenues which do not require local match . The HRS district office determines which contract revenues require local match and identify that amount in your State ADM contract on Exhibit EL The Guidance Clinic's local match required FY 1995-96 is $617,495 per your initial FY 1995-96 contract If the contract Is revised, the local match may be revised also. In determining the county's share of local match, we must seek the definition of "local matching funds: and "governing body." These definitions are provided in F.S. 394-67(7) and 394.67(8). They are as follows: "Gover ning means the chief legislative body of a county; a board of county commissioners, or boards of county commissioners in counties acting jointly, or their counterparts in a charter government "Local matching funds" means funds received from governing bodies of local government, including city commissioners, county commissioners, district school boards, special tax districts, private hospital funds, private gifts, both individual and corporate, and bequests and funds received from community drives or any other sources. HRS issues rules and regulations which explain and amplify the Statues which affect HRS. "A Guide to Performance Contracting For Alcohol, Drug Abuse and Mental Health Services" was issued by HRS an April 28, 1994. Chapter 6 of this manual is entitled Local Match. Section 6-2 indicates the purpose is to ensure that both state and local matching funds are only utilized to support state authorized services. Ron Manassa, who wrote the contracting manual, has worked in the State Alcohol, Drug Abuse and Mental Health Program Office in Tallahassee for the past 20+ years. He indicates that first party client fees may be used as local match at the discretion of the provider agency. His telephone number in (940)488-8304. He indicated that if the provider agency decided not to use first party fees as match, that they should be budgeted in the non -ADM cost category. Section 6-3 of the contracting manual indicates that "services funded by Medicaid and other state and federal funds are not eligible to be used as match." This means that Medicare revenues are not eligible for local match. Finally, your county allocation is composed of funding for services and transportation. The portion used for transportation per JoAnn is $36,387. These dollars are used 100% to pay for expenditures for the benefit of the County, as the County is responsible for Baker Act transportation; They are, therefore, not eligible to be used as local match. Incorporating all of the above information, I have provided an analysis of the Clinic's local match requirement in the attached schedule. I hope this helps to clarify the local match requirement. THE GUIDANCE CLINIC OF THE MIDDLE KEYS, INC, LOCAL MATCH REQUIREMENT FOR ADM CONTRACT FY 1995-96 Local Match Required (Exhibit B: 1995-96 ADM Contract) Local Match Provided: Monroe County 3rd Part Fee Revenue (Non Federal, Non State) Monroe County School Board Total Local Match Shortfall (May be covered at the discretion of the provider with 1 st parrt�yy fees per Ron Manassa HF:tS Tallahassee) 617 495 $464,879 -- 58,200 34,000 - 557 079 $ 60,416 EXHIBIT 8 MEMORANDUM DATE: 8/18/95 TO: Marsh Wolfe FROM: Jon Cherry L§- SUBJECT: County Local Match Requirement Each county government in Florida is required to participate in matching State of Florida contract revenues which are provided to fund mental health and substance abuse treatment to the citizens of their respective counties. The match requirement is indicated in F.S. 394.76(9)(a) which reads, "State funds for community alcohol and mental health services shall be matched by local matching funds as provided in paragraph (3y(b). The governing bodies within a district or subdistrict shall be required to participate in the funding of alcohol and mental health services under the jurisdiction of such governing bodies. The amount of the participation shall be at least that amount which, when added to other available local matching funds, is necessary to match state funds." Paragraph (3)(b) requires local participation on a 75-to-25 state -to -local ratio and defines those state contract revenues which do not require local match. The HRS district office determines which contract revenues require local match and identify that amount in your state ADM contract on Exhibit B. The Care Center's local match required for FY 1995-96 is $235,301 per your initial FY 1995-96 contract. If the contract is revised, the local match may be revised also. In determining the county's share of local match we must seek the definition of "local matching funds" and "governing body". These definitions are provided in F.S. 394.67(7) and 394.67(8). They are as follows, "Governing body,, means the chief legislative body of a county, a board of county commissioners, or boards of county commissioners in counties acting jointly, or their counterparts in a charter government." "Local matching funds" means funds received from governing bodies of local government, including city commissioners, county commissions, district school boards, special tax districts, private hospital funds, private gifts, both individual and corporate, and bequests and funds received from community drives or any other sources." Page Two Local Match Memo 8/18/95 HRS issues rules and regulations which explain and amplify the Statutes which affect HRS. "A Guide To Performance Contracting For Alcohol, Drug Abuse and Mental Health Services" was issued by HRS on April 28, 1994. Chapter 6 of that manual is entitled Local Match. Section 6-2 indicates the purpose is to ensure that both state and local matching funds are only utilized to support state authorized services. Ron Manessa, who wrote the contracting manual has worked in the State Alcohol, Drug Abuse and Mental Health Program Office in Tallahassee for the past 20+ years. He indicates that first party client fees may be used as local match at the discretion of the provider agency. His telephone number is (904) 488-8304. He indicated that if the provider agency decided not to use first party fees as match, that they should be budgeted in the non -ADM cost category. Section 6-3 of the contracting manual indicates that "services funded by Medicaid and other state and federal funds are not eligible to be used as match." This means that Medicare revenues are not eligible for local match. Your county allocation is composed of funding for services and transportation The portion used for transportation per Barbara is $50,000. These dollars are used 100% to pay for expenditures for the benefit of the County, as the county is responsible for Baker Act transportation. They are therefore, not eligible to be used as local match as they are non -ADM expenditures. On July 1, 1994 HRS revised the manner in which service providers earn state contract revenues. The new contract requires that specific units of service be contracted and provided within several ADM cost centers. Any services that are not contract related are to be accounted for as non -ADM services. The revenues which are related to providing ADM services are so budgeted on the ADM Cost Center Budget Detail Funding Sources and Revenues. The local revenues so noted which are nonfederal and nonstate are eligible to be used as local match for purposes of drawing down State ADM contract revenues. Finally, as you are aware, you provide a number of programs with non -ADM local revenues such as Department of Corrections; Children, Youth & Families contract; and, the Sheriff's department contract. These programs are paid for fully with these separate contracts and are therefore non -ADM services. They should be delineated as such in the ADM Cost Center Budget Detail on the income and expenditure schedules. Incorporating all of the above information, I have provided an analysis of the Center's local match requirement in the attached schedule. I hope this helps to clarify the local match requirement. JC/mm/c: The Care Center for Mental Health Local Match Requirement For ADM Contract FY 1995-96 Local Match Required 5235,301 (Exhibit B: 1995-96 ADM Contract) Local Match Provided: Monroe County (Non Baker Act Transportation) 164,629 City of Key West 31,500 Third Party Fee Revenue 37,295 (NonFederal, NonState) TOTAL $233,424 Local Match Shortfall $1,877 (May be covered at the discretion Of the provider with first party fees per Ron Manassa- HRS Tallahassee) bl m ac >Z 7 O r G tQ 1p tp 5 1NO 5 50. �' +$ 1N1112111N19ri» I ut w r � U ulj +� { x = a =__ ____ _ 00 �i o cwC cc 00- r. w z a d r w w z zdzd (tea] dzzzZ U3. z z 21�-}R-}R}�..1E{-�I}U}� t�- }, }4�. y�. F�y�Rf-2 F ; t NMgN tl!1tWN 4?t�t"t tN ZQ tS F7�t �•rj� F- .( y "� ¢ a==aa rx tryFEFEfEIE� �� y e t o ow t- � sSxxs2 S Sxxx U<Ot�t.. ,� Z � ttt 12 �w < m N a x <_ to L E it 1 lHWH at IL t" » a'==fin z r < s _ -w U. Im all ji I o Ly o000 0 id,. = N r�1t � ��• , U w � � 0 w t0ca I1 yu < to ck w�zZ 52� w ytw� Fy lz IL O tti •� aX ��u+.t r ttyy t9 tr ui al U t? u X� u c$izmwzw� ; , 9 o o yw I � o a w o r.SS�d t ia�rcoaao •ems aBS< 4 0. U C to i ? f 3 u..4 4UMUa U�nwn Vr+.- C?SC oa Care {center For Mental Health 1205 Fourth Street Key West, Florida 3jo4o .305-2.92-6843 HRS/ADM FUNDING LOCAL MATCH REQUIRED LOCAL MATCH: MONROE COUNTY CITY OF KEY WEST THIRD PARTY PAYMENTS FAX: 305-292-6723 SUNCOM: 464-6843 $7051903 $2357301 $164,629 $ 31,500 $ 37,295 TOTAL LOCAL MATCH: $ 233,424 LOCAL MATCH REQUIRED: $ 235,301 UNDERMATCH: $ 11877 cc a � t; ILI C3 C3 9uu 1 1w— u fLIL C3 cr En LLJ 0 4 zw zw: WuiCC 61 => t.L 4 (n uj F- t M CY- =3 4 a a. 0 w cc LL In cr u In 8 *cn cn 4x UJ — W tn Ln fn a_ cr- a: EP cr Li U., 0 Ln (P ui 7- Lzi (P Lf. 0- W KS 0 u er L r-I Y- En ct > To W. 0 0 N 0 0% 0. LIM C. 0. C: q, (,%I Ir. 1 �4 CO NA It D 0% co N t4r. co 0 kro fir, ca try t%4 0 tr, 4?. cc - — I Irl Ir 1-1 ol cr cr X LU tn tn C-, LL- >- Z= u is ill-j (D cc u uj a C) Cc cr 0: I cr ca } D. --j E a X LL = LL: Ln Ln w cc U- U- t4i u U: J— <x U CLc : tij Ln �E , ui Wfl> U) w m ir- a: CL CD I t; w cc (L C) Ln !2 -crj LLI u 5; in Q w U) " I W (n M �-4 in a- ce cac: M. U W w U'ci Ul tnE:W w (P CL cr a: C:; U T 4- uj z IA- *-C, u 0 a ot cc c >- LA. L Li MCC U CL En U. z LL a Ly- F� c U) cc LAJ = 00 0 C, C> C, %0 C, N co trl, r1 —4 fill ra M. F Elen Ln fri EA- cc c Lu a v"�� f cn to .. I U) LL. Z-. Lj LL. U) w C-j u ui Z: 0 = ca LL- Izu La) Cl u CE: LLLL w a: Ln Ul r CD LIN cl) LN 0', 0 CN ,;f ! 0, 10 Ci co 10 CC) 10 w OLZJ Ln Ix cr ::lw w 41 CIL i (n i w I -- cc 0- 0 cc LAJ cn c cc cr LLI L" u 0 U) En cr W U) tlxn an: G O (p cc 41 Li U) x tri cr w LLJ Ln (n Lr, cx 1p 0 u LL CAL u-, r4 Lu L&J tj- < cc cc U y4� Lc L 4 0 C$ 64 0 Cp. 10 fr, ir, 0. C, clq U� m fr, ti�fr. w 0 N 0 ttl I w — a) 4* a Id rr, to" 0., LCI . 1 —4.-4 �t a. • tr. .4 —4 1 O 4;t W, 0 Q (111 0 Ol 14t, tt co 0 tir, IP. - CO Lr. Cp 0 m w Q. C. C> ir, G 0.- tr. co XZ. tr . M. N Ir. r'l a. Lr, rr. i 4 -4 c"I AI Lc. % tr. mj, Ir. I. tJ I Vi u La a Zr a a: z m oz 0: LL- �L UU,w cr u CL I C:) cc L ul (41 C3 w UJ r, w Z t-4 Ln 'r uj a- (n !s m cr mw CL al u a: In u k-4* c Ln %M (n En a w 1-41 Tr, t C L —azz cc cp D-u I LP CZ LL) u N X 37 " c U') C, Ln 9 w un or CL (F 0 u LL m It CC C: it LP cc LLJ I w z LL L- 0. tF cc Lr. L— LL tr.Is 0 ull 0 r C> Of 10 0, > 0.1, C: C. c Of 10 tr, a m r-I m (3" c-- Lo. r V'. tt Lr: P. N N LC. C. 0 Ir 0 M, C> tp. L rr, I OD 0 Wr tr� 0 Lt, C14 M. T4 0. tr. L v *, OD a L'r c"I hI c"I N', +4 -1 C,4 IC. 10 rr. tr, C30 tr at cr. m 7: En 0- U- cc cc tj a: G c; Ui Er co C, 10 3 m ,4 C4 Lr, M 10 % to G= co -4 10 on ,a No C:, i tn Nr 0) LLJ LL- cTs Lij C\l LLJ 0 0 0 00 LO jd9- � try m I a Co 0 0 C 0 LO C) Lr) ,- I I I (A E CY) 0 i.- 0- u I EXHIBIT M E M 0 R A N D U M DATE: August 11, 1992 TO: Louis LaTorre Director Social Services FROM. Suzanne A. Hutton Assistant County Attorney RE: Mandatory County Mental Health expenses Recently the question has been raised as to whether the County is obligated to provide the full amount of "local matching funds" requested by the mental health clinics or if other components may be added to County funds to total the 25% match. It is my opinion that the local matching funds required of the County are only those to make up the difference between the amount of the 25% matching funds less the sub -total of funding from other local sources, including in -kind services by contracted providers, charitable donations, and private foundation grants. Local matching funds are defined in Sec. 394.67(a), FS to include "funds all funds received from governing bodies of local government, including city commissions, county commissions, district school boards, special tax districts, private hospital funds, private gifts, both individual and corporate, and bequests and funds received from community drives or any other sources." Although I have not found any case law interpreting similar statutes in Title this subsection, a reading of 4 United States Code Annotated indicates that this subsection pertains to funds generated on a local level or within the community, in this case Monroe County. Therefore, it would include any fees or other receipts of the clinics, including donations from any source. Furthermore, the proposed regional plan for District 11 (mandated by FS 394.75) provides, in Part Two, paragraph 3, that the "local matching -funds in the district have been and will continued to be made available through in -kind services by the contracted provid- ers, appropriation of funds by county and city governments, United Way agencies, local civil groups, and private foun- dations. 'Again, the language indicates that local matching funds shall be comprised of revenues from all possible sources on " a community or county -wide level.Furthermore,- possible 42 USC, §12526(a)(2) indicates that the matching can be attained not only through actual dollars but by the value of any donated services by volunteers with respect to the services which are required by law to be provided. Other federal statutes governing matching funds in the area of public health allow fair market value for in -kind services, unless specified otherwise. See 42 - 2 - USCA § § 256a(d)(1), 300a-4(c)(2)(B), 300ff-27(d)(2)(A), 300ff-43(b)(1), for example. Also, the federal requirement of state matching includes community and private contributions. 42 USCA §254t(d)(3). The reports which I have received indicate that professionals are volunteering their services only at one clinic. Accordingly, the County is required, -an ,ly to provide ,the differ- ence betwee h between , total match per the state funds available -'-'from all ""other" local "'(county and community) sources. This interpretation is consistent with Sec. 394.76(9)(a) which provides that " the governing bodies ... shall be required to participate .... the amount of the participation shall be at least that amount which, when added to other available local matching, is necessary to matcE state Fungs," Inasmuch as the state share of approved program costs, per Sec. 394.76(3)(b), is determined by deducting the cost of ineligible services and programs, and the budgets submitted by the clinics did not provide information on the state sources on an item by item basis, one could assume that the state funds already ap- proved already excluded certain items in determining the amount the state would have to provide, creating a base for determining the amount the County has, as a community, to provide. Following the previously discussed interpretation of local matching funds and using the category of state funds in the proposed budgets of the clinics, as the 75% state portion of required public funding, the County would be required to provide only the difference between the 25% and amounts available from local funding, For the Lower Keys, the total local funding from the City of Key West, School Board, and client fees totals $169,490. Since the state funds total is $684,529, the total community matching would have to be $228,176. Therefore, the County would have to provide only $58,686 to the Lower Keys Mental Health Clinic using that set of computations. However, there are two other categories in the revenues shown by the fiscal year ending September 20, 1993, source of funding, to wit: Medicaid/Medicare in the amount of $92,000 and grants in the amount of $239,551. There is no clarification of the source of the grants other than that they do come from state funding, as noted in an attached exhibit, entitled "Alcohol, Drug Abuse and Mental Health Services Cost Center Budget Detail Funding Sources and Revenues Exhibit B." Since Sec. 394.76(3)(b) excludes from the matching requirements funds for residential and case management services which are part of a deins titutionalizat ion project, certain state and federal portions of Medicaid earnings, - 3 - and any general revenue transferred by DHRS into the Alcohol, Drug Abuse and Mental Health appropriations categories during a fiscal year to match federal funds earned from Medicaid services provided for mental health clients in excess of the amounts initially appropriated, it is reasonable to conclude that the state funding denoted in the budgets as "Grants" denotes sources of funding which do not require local matching. Absent sufficient details in the source of funds which the County and community would have to match, we are therefore left only with the $684,529 state funds for which matching is required as requested by the clinic. Using the same analysis as just described for the Lower Keys Mental Health Clinic, the other two clinics would have the following results. Of the total local matching of $465,833 (1/3* of $1,397,499) for the Middle Keys, $338,697 is provided by the School Board, client fees, interest, miscellaneous, and work release, leaving an amount to be paid by the County of $127,136. For the Upper Keys, the $308,279 state funding would have to be matched by total community resources in the amount of $102,760. Since the billing other and in -kind sources of funding total $115,307 the amount due from the County would be zero. A second analysis was subsequently required pursuant to dis- cussions with people in Hillsborough County who stated the foregoing analyses are advocated by their providers, but general- ly render an amount greater than required by law. See page 5. While the first set of analyses were based on the clinics' applications for funding, I would note that there is an exhibit with which I have been provided for the Middle Keys indicating that the total ADM state funding is $1,415,790 requiring a total local matching of $471,930. This would require the County's portion to be revised to $133,233. It should be noted that the applications request dollar amounts as follows: Lower Keys $223,886 on the face of the application and the itemized budget (although the cost center budget detail shows $337,621); Middle Keys $574,033 per the itemized budget and $575,264 on the face of the application ($601.233) cost center budget detail); and Upper Keys $100,769 on application and itemized budget cost center budget detail indicating $98,479), which is reiterated in the OMB memorandum dated August 3, 1992. * Note: A 75:75-T-a—tion requires the Local/County to provide 1/3 (25/75) of the state eligible funds. In other words if the State must provide $75 of every $100 and the County $25 of same, the County provides 1/3 of the amount provided by the state. - 4 - That OMB memo shows a total request of $899,919 for the three clinics but a summary of the Mental Health Center funding indicates a request for the County to provide $832,154. Assuming that the Baker Act Transportation dollars indicated on that form in the amount of $68,086 are to be added to the total County match requested for $2,408,598 shown on that Summary, the total would still be only $870,952 (add $68,086 to 1/3 of $2,408,598 or $802,866). Furthermore, there is a document dated 8/3/92, which runs across an 8kxll page and starts out "Monroe County Providers Budget Allocation FY 1992/93," showing the provider and different programs and a total dollar amount of $2,408,598 with the note that "except for Upper Keys CMH funding of $78,136, everything else needs to be matched." The total County and community matching would amount to $776,821. In other words, there is not much correlation between the figures provided. I would suggest that prior to any determination of the County funds to be appropriated for these clinics, that all of the documentation of costs and revenues and requests for matching dovetail. Note that matching is required only for "alcohol and mental health services." §394.76(9) (a) , FS. There is no mention of drug abuse services in the requirement for matching even though Section 394.65 has a title for this part of the statutes which includes drug abuse, and even though the legislative intent of the part is to ensure provision of drug abuse services. There is no definition of alcohol to include drugs and no generic "substance abuse" in the funding requirement, no doubt due to separate provisions for funding drug abuse treatment services and programs in 397.031(5)(a), FS. Hillsborough County has been successful in its challenges from HRS and providers as to this particular detail. Unfortunately, the Keys clinics' financial statements and the state funding details do not differentiate between alcohol and drug abuse but lump the two together. In order for there to be an accurate determination of the amount of local match required, the financial records would have to reflect revenues and expenditures in a different format than they exist. The record -keeping would have to be classified according to cost centers for mental health, alcohol abuse and drug abuse. Those centers would be further segregated to allow for the exceptions found in §394.76(3)(b), such as residential and case management services funded by the state as a part of a deinstitutionaliza- tion project. Those costs of salaries, supplies and overhead which are devoted to more than one cost center would have to be allocated to each segment. Furthermore, the state funding would have to be clearly - 5 - delineated, such as "Adult Drug Abuse" and "Adult Alcohol Abuse" as opposed to "Adult Substance Abuse." Those funds would also require documentation to show that residential and case manage- ment categories of appropriations are not part of a deins titutionalizat ion program in order to establish local matching requirements. A breakdown of Statutory Requirements for the local matching can be found at Exhibit A, attached hereto. Based on the exceptions, certain items (Case Management and Residential appropriations) have been deducted on Exhibits B, C, and D from each clinic's state ADM funding to determine the local (County, municipal, donations, etc.) match required. Results are: Upper Keys $ 62,239 Middle Keys $364,999 Lower Keys $211,510 After deducting local sources of revenue other than County, the County would be required to pay, at a minimum, the following: Upper Keys $ - 0 - Middle Keys $ 26,302 Lower Keys $ 42,020 TOTAL $ 68,322 Note, however, that, in the alternative, Exhibits B, C, and D show as a substitution figure for the expected client fees FY93 for each clinic, an amount based on drug expenditures which the County does not have to contribute to funding and an increase in the clinics' fund balances from FY90 to FY91. Ideally, the increased fund balances should be from FY91 to FY92 and there should be a way of pinpointing a net profit/loss for each cost center in order to attribute only the increase in funds attribut- able to prior year "local matching" contributions. There are at least two ways of factoring back in the increase of fund balances and drug abuse services expenditures. Probably only one-third of the drug abuse services expenditures should be factored in, which would result in an alternative County require- ment of: Upper Keys $ - 0 - Middle Keys $181,897 Lower Keys $ - 0 - TOTAL $181,897 Due to the lack of information available* including the state practice of lumping alcohol and drug abuse into one category substance abuse, it is impossible to render an accurate least -cost -to -County matching figure. Any of the foregoing sets of computations should be legally defensible with the possible exception of the total amount for all three clinics of $68,322 since it is really the excess receipts over eligible expenses which is permissible to be added into the local sources. Given the lack of data on current changes in fund balances and FY92 drug program expenditures, the preferable method of computation should be the first which resulted in the $185,822 figure for all three clinics together. SAH/Jeh cc: Board of County Commissioners Human Services Advisory Board EXHIBIT A MENTAL HEALTH CLINICS - STATUTORY REQUIREMENTS FOR FUNDING BY LOCAL Per 394.76(3)(b) and (9)(a), Florida Statutes: All "contracted community alcohol and mental health services and programsts require 75:25 state:local (No drug abuse treatment in statute; see FS 397.031(5)(a).] EXCEPT: Per 394.76(3)(b) (i) Residental and case management services which are funded as part of deinstitutionalization project. (ii) State/Federal participation portions of Medicaid earnings pursuant to Title XIX, Social Security Act except: a) amount of general revenue equal to amount appropriated in 1985-86 plus b) all other general revenue shifted from all other alcohol, drug abuse and mental health (ADM) appropriations categories after 1985-86. (iii) General revenue transferred by HRS into ADM appro- priations during a fiscal year to match federal funds earned from Medicaid services provided for mental health clients in excess of amounts originally appropriated. (iv) Funds for children's services which were provided through Children, Youth & Family Services budget which did not require matching before they were transferred to ADM budget. (v) Those identified under 394.457(3), FS (HRS contracts) Also, under §394.459(11) County is obligated for transportation, but only of institutionalized persons to/from treatment facility. ; Yt'' l ��''.r�G��{�+�r'Jrfttnrl,l'`,t,�..�_ •� r' �%^i'Rl�iLr!`./_,v�:.�77�,1/1j ' Leo« . 2 .. � ! el/W'1 •�. s . ! �, , o��j � 1j 1�'r! I't;i!r r� Sd'Kr.t�T.I..�!� ��'t?tJ,.f''. • '+r �/?.`f,:a;'�_ q •-- - ,,;rt...,<1:�.:�l.I�fr�`'12 r.�;;�-�. !? ..7d%..i�c.'.�i ...... j1 ��`./..�r ,..� c •>`�/7"a, 5 . ! g tea: N+r�r• !r � ' i>/.� �. ��•y',�, l �' ,1 .. ... �„� - »... ^. f� � ��,yy oz t- .-* i — —351097 � qJf � 1� :' '✓�_.'..�c x �}LLL�t:A -.i' �t{I _7 t..l. �C.�{ �:tl t 1�� ✓.� . Lfr.�f��51� L�' /r]:777� �•. .1 v_J�.. _ C14— O.ctt''ct r . r !t cl 4--- ._.:..tl_ t'� Z n C•lsi.>.i?�,� ti'st(_ rb'�"' Gr� /% �=��'o �'•.�✓.,�'� '� � � .. � . _..... a J � K Qr-fJ _......�_. _ Ll �JF=Il�Ci - l [I a�.iLYi �I.(-f1Gi/ r r' " 1�^Qctj ► :..:.: . �:�:.• ir, co ----�-- _ 95 a er r a e �-� 1 � •„ . ». _ ��.. -. ...... ,d� : � t�•�-r _•_ _ _ 1. �--•' '- i � � .. ;1( �.s x W w#C4 uncc —, I, - r T" 1 i t r C.A�P/'ca )'oh For Kun�, �� 1 pr .bHy fe,r /,o . Z f�,M, eta �r �� E. 613 �a ;S7 Pe r3 Fo,,< no��; �x�n. },. ct �unc�%rya Sov e,--r tA efve,,-f F t�-? Al r J ' f Zi 4I efi Pith , �s✓, PiriaZ /lPr�?a;r,�r'� A�lu �= �.•. ar �it�h 1 i o�, � �!.?:' �`� + G 7/5 — 1.2 �99rt Hotc� o. Ag u.•— nt�rfSf 7M' 1,4�Grkl�r �F �' �Ste, 7'. 0 cowry o 1` eve ! T AS�um2 +tee �i��u�t�?br� A-o 4+L'�... not' fle pf " • el !n ...vp&r-k. nse- ; •- /-••�,:! l;cr. r.�P�t��` f'Fr�ir� - , r':� 1 / `r 1 G� � �t�.� f � J ` 1! L f' i 4 rl� lti t 1 GL! t'�'it�-Ens Pnf,J � � SniT � : I /� i'"yyt�/��ct /L• � '� � J! J • .r� �, �d r'i�jvuZ' l 7 '> — 4 S u bS r7 =a te ;° 1"'J � l • e i Fee"_ 7�;%5 i �GreT, is • tP l f'11T� i t['f �!f, iR I 7 . (/ r .• ! %� t, f i Cr r. •,. �Or f N/1 p�! /ul r,{ S1 11 T �O{ YG t Nnb' Jo-tr ',� `tip/` test ice•!.! '�.� -. - ': +.�1 Yt1.�_ 51 v, n V� lqe (,1 No 4)' ' 7( % % cry rIc r �I; v ! �b 1,- � v'?C tS n •' Jt!I'V.'U C�ir' �',,, ,Z,:C.�,.�!• �tw.�t"r'�r�r:•�!r} ...�:. w+/i �1t:,� J:,G,,,.�:r.r.; _. _l .. ... / fy� 1�.. ��inJ ��d•i1 r.. ti. /iJ �',�/y C�7o 7!•� C 4 _ _. ...___._- ' -r �-- XHf6rT 1) SUMMARY OF MONROE COUNTY MENTAL HEALTH CENTER FUNDING FOR ALL ALCOHOL, DRUG ABUSE AND MENTAL HEALTH (ADM) PROGRAMS HRSIADM Funding Requested Baker Act Monroe County Monroe County Match Transportation: $2,408,598 $832,154 $68,086 EXHIBIT 10 Language excerpted from the Care Center Contract: 11. A. Contract Amount To pay for contracted services for the period of July 1st, 2011 through June 30th, 2012 according to the terms and conditions of this Contract in an amount not to exceed $4,575,620.00 subject to the availability of funds. Of the total Contract amount, SFBHN will be required to pay $3,813,017.00 subject to the delivery and billing for units of service in accordance with Exhibit G, State Funding by Program and Activity, attached here unto. The remaining amount of $762,603.00 represents "Uncompensated Units Reimbursement Funds", which the ME, at its sole discretion and subject to the availability of funds, may pay to the Provider, in whole or in part, or not at all, for Exemplary Performance by the Provider. Exemplary Performance will be determined by the Provider delivering and billing for units of service in excess of those units of service the ME will be required to pay, as indicated in Exhibit G, State Funding by Program and Activity, attached to this Contract. The ME's obligation to pay under this Contract is contingent upon an annual appropriation by the Legislature and the Contract between the ME and the State. Any costs or services eligible to be paid for under any other contract or from any other source are not eligible for payment under this Contract. Payment for services is subject to delivery and billing for units of service in accordance with Exhibit G, State Funding by Program and Activity, attached to this Contract and made a part thereof, and other requirements outlined in this Contract, including the Prime Contract between the ME and the Florida Department of Children and Families. Attachment I A.1. a. Contract Terms The provider will provide the services specified in Exhibit G, State Funding by Program and Activity. Service description shall be consistent with the cost center definitions in Rule 65E- 14.021(2), Florida Administrative Code (F.A.C.) and the Department of Children & Families, Pamphlet 155-2, Mental Health and Substance Abuse Measurement and Data, effective July 1st, 2010 (10th edition), or the latest revised edition thereof. Contract terms used in this document can be found in the Florida Department of Children and Families Glossary of Contract Terms, which is incorporated herein by reference, and can be obtained from the designated managing entity contract manager. b.... (56) "Local Match" means funds received from governing bodies of local government, including city commissions, county commissions, district school boards, special tax districts, private hospital funds, private gifts both individual and corporate, bequests and funds received from community drives or any other sources. See section 394.67(14), F.S. and 65E-14.005, F.A.C. (59) "Network Provider" is an entity that Contracts with the Managing Entity and receives funding to provide services to clients; in this contract the network provider is synonymous with provider or subcontractor. 2. General Description a. General Statement This contract is for the purchase of SAMH services for a consumer -centered and family -focused coordinated system of care. The contract requires a qualified, direct service, community -based network provider who will provide services for adults and/or children with behavioral health issues as authorized in section 394.9082, F.S. and which are consistent with the Approved Regional Plan. The managing entity will provide administrative and programmatic oversight to ensure that network providers comply with all consumer -related services and other requirements of this contract. In this context, the provider shall work in partnership with the managing entity to better meet the needs of individuals with co-occurring substance abuse and mental health disorders. The partnership process will be open, transparent, dynamic, fluid, and visible. The process shall also serve as an opportunity for collaboration to continuously improve the quality of services provided to the citizens of Florida. During the course of the contract period, the managing entity will require that the provider participate in the process of improving co-occurring disorder service capability system wide. The program services will be delivered in accordance with the provider's Program Description retained in the contract manager's file which is herein incorporated by reference. b. Approved Annual Action Plan The managing entity will develop and operationalize an annual action plan in partnership with the department and network providers, which is incorporated herein by reference. This action plan will be approved by the department on an annual basis and may be modified by mutual agreement and approved/dated by the managing entity Executive Director and the approved department Representative i.e., the Southern Region SAMH Program Supervisor. A copy of any revisions to the approved annual action plan shall be provided to the department's contract manager f. Scope Of Service The following scope of service applies to the contract period and any renewal or extension: The managing entity is responsible for the administration, management, and oversight, and through sub -contracts, the provision of behavioral health services in Miami -Dade and Monroe counties as stipulated in KH225, and in this contract. Prevention services designed to preclude the development and/or exacerbation of substance abuse problems and mental health disorders by addressing risk factors with adults, children and families and in the community at large are a part of the behavioral health services. (1) The provider is responsible for the administration and provision of services to the target population(s) indicated in Exhibit C, Clients/Participants to be Served, and if applicable, Exhibit S, Individual and Family Refugee Services and in accordance with the tasks outlined in Section B.l.a., of this contract attachment. Services shall also be delivered at the locations specified in, and in accordance with the Program Description, which is herein incorporated by reference. Services are to be delivered in the following county(s): Miami -Dade County _,X Monroe County (2) The managing entity shall monitor and take action when necessary so that services which meet the standards defined herein will be provided throughout the contract period. B. MANNER OF SERVICE PROVISION 1. Service Tasks The following tasks must be completed for each fiscal year covered in the contract period. a. Task List SUBPART [a] The provider shall: (1) Provide services according to the Provider's Program Descriptions on file in the managing entity's contract manager's file. (2) Based on client needs, the provider agrees to provide appropriate services from the list of approved programs/activities described in Exhibit G, State Funding by Program and Activity and/or Exhibit G-1, Individual and Family Refugee Services Funding, and the description of such services specified in the Program Description as required by Rule 65E-14.021, F.A.C. The Program Description is on file in the managing entity contract manager's file and incorporated herein by reference. (3) Provide services so that the number of persons indicated in Exhibit D, Substance Abuse and Mental Health Required Outcomes/Outputs are served under the terms and conditions of this contract within the activities specked in Exhibit G, State Funding by Program and Activity and/or Exhibit G-1, Individual and Family Refugee Services Funding. (24) Service Provision Requirements for Substance Abuse Prevention and Treatment Block Grants a. If funding is received by the provider from the managing entity from the Substance Abuse Prevention and Treatment Block Grant, the provider shall comply with the data submission requirements outlined in CFP 155-2 and within the funding restrictions outlined In "SAMH Funding Restrictions Resource Guide" incorporated here in by reference. d. Funds under this contract may be used to support substance abuse treatment services for individuals with a co-occurring mental disorder as long as the funds allocated are used to support substance abuse prevention and treatment services and mental health treatment and can be tracked to the specific substance abuse or mental health activity as listed in Exhibit G, State Funding by Program and Activity. e. If funding is received by the provider from the managing entity from the Substance Abuse Treatment and Prevention Block Grant, the provider shall participate in the State's Peer Review process to assess the quality, appropriateness, and efficacy of treatment services provided to individuals by network providers pursuant to 45 CFR 96.136. (38) Indigent Drug Program a. The provider shall ensure that all funds allocated for use of purchasing psychotropic medications, or medications used to treat addictions, or medications accessed through line of credit from the Indigent Drug Program (IDP) are used for individuals who meet any of the following criteria: 1. Have an annual income that is at or below 150% of the Federal Poverty Income Guidelines, as published annually in the Federal Register. 2. Have no liable third -party insurance or other source of psychotropic medications available, nor is the individual a participant in a program where psychotropic medications are paid for by any other funding source. 3. If the individual has third party insurance for psychotropic medications but has temporarily been denied benefits for these medications, they may receive IDP medications until such time as eligibility has been reestablished. b. The provider shall actively participate in manufacturer's patient assistance programs for medications needed by a significant portion of clients served by the provider. c. The provider shall participate in any regional training events made available by the department and the ME. The provider shall also participate in any training events made available by the Florida Louis De La Parte Florida Mental Health Institute of the University of South Florida's Medicaid Drug Therapy Management System Program for Behavioral Health which is posted on the following website: http�Hfimedicaidbti.fryihi,usf.edu/. d. The provider shall for purposes of auditing and/or monitoring, retain and make available upon request a copy of the license and the permit issued in accordance with the requirements specified in section 499.012(1)(d), F.S. (40) Prison Aftercare Service (Citrus Health Network) The prison aftercare coordinator position will coordinate Mental Health services for individual at the end of Prison sentence (EOS). The position will be responsible for: 1. Receiving and reviewing referrals of DC inmates and determining level and intensity of aftercare services required by the inmate. 2. Scheduling appointment with community Mental Health providers within 30 days of release. 3. Notify DC of schedule appointments. 4. Following up to determine if individual kept aftercare appointment or was referred to alternative treatment modality S. Notifying DC of following -up results electronically. 6. Arranging hospitalization as needed. 7. Maintaining shared data system pending implementation of wed based data system. 8. Providing required reports. E. list of Exhibits The following exhibits, or the latest revisions thereof, are incorporated in and made a part of the 5*EF71iW 2. Exhibit B Method of Payment 3. Exhibit C Clients/Participants to be Served 4. Exhibit D Substance Abuse and Mental Health Required Performance Outcomes and Outputs S. Exhibit E Incidental Expense Invoice 6. Exhibit E-1 Substance Abuse and Mental Health Monthly Request for Non-TANF Payment/Advance 7. Exhibit E-2 Substance Abuse and Mental Health Services Monthly TANF Invoice 8. Exhibit E-3 Individual and Family Refugee Services Invoice 9. Exhibit F Minimum Service Requirements 10. Exhibit G State Funding by Program and Activity 11. Exhibit G-1 Individual and Family Refugee Services Funding 12. Exhibit H Funding Detail & Local Match Plan 13. Exhibit 1 Circuits 11 & 16 SAMH Incident Report 14. Exhibit J Informed Consent for Follow-up Survey Guidelines 15. Exhibit K Required Reports 19. Exhibit 0 Comprehensive Community Service Teams 20. Exhibit O-1 Children's Mental Health Comprehensive Community Service Team 26. Exhibit U TANF SAMH Incidental Expenditures for Housing Assistance 27. Exhibit V Substance Abuse Family Intervention Specialist Services ATTACHMENT II EXHIBIT 8 Method of Payment 1. Payment Clauses a. This Is a cost reimbursement and/or fixed price, fixed payment contract, comprised of Federal sources and a grant of State funds. The Funding Detail is the document that identifies the amount of Federal and Grant resources. The managing entity will ensure that any applicable appropriated funding for direct substance abuse and mental health services is contracted with the designated network provider. Any increases will be documented through a contract amendment, resulting in a current fiscal year funding and corresponding services increase. Such increases in services must be supported by additional deliverables as outlined in the amendment. (1) Network Provider Service Expenses — Cost Reimbursement (a) The managing entity shall reimburse the payment of the delivery of service units provided by approved network providers that are provided in accordance with the terms and conditions of this contract, not to exceed the following, based on the Funding Detail, subject to the availability of funds. (b) The managing entity will make payment to the approved network provider, on a cost reimbursement basis, for the delivery of behavioral health services. Payments to the approved network provider shall be made based upon the actual payments made by the approved network provider. Proof of payment will be required with submission of the approved subcontractors' invoices. No reimbursement will be made by the managing entity for payments made by the approved network provider not previously approved by the managing entity. (2) Network Provider Service Expenses — Fixed Price, Fixed Payment (a) The managing entity shall pay for the delivery of service units provided in accordance with the terms and conditions of this Contract at the unit price(s) listed on Exhibit G, State Funding by Program and Activity, a total dollar amount not to exceed $4,575,620.00 subject to the availability of funds. Of the total Contract amount, SFBHN will be required to pay $3,813,017.00 subject to the delivery and billing for units of service in accordance with Exhibit G, State Funding by Program and Activity, attached here unto. The remaining amount of $762,603.00 represents "Uncompensated Units Reimbursement Funds", which SFBHN, at its sole discretion and subject to the availability of funds, may pay to the Provider, in whole or in part, or not at all, for Exemplary Performance by the Provider. Exemplary Performance will be determined by the Provider delivering and billing for units of service in excess of those units of service SFBHN will be required to pay, as indicated in Exhibit G, State Funding by Program and Activity, attached to this Amendment. Only those units of service provided on or after the effective date of this Contract, and billed for in accordance with the Contract, and the Prime Contract, will be eligible for payment from the "Uncompensated Units Reimbursement Funds". (b) The Network Provider shall provide Local Match of $915,809.00 specified in Exhibit H, Funding Detail, attached here unto. If, under Section C., Page #29, Method of Payment, #1, Payment Clause b, the Provider receives any funding from the "Uncompensated Units Reimbursement Funds", then the amount of Local Match as it appears on Section C., Method of Payment, #1, Payment Clauses Subsection d., and Exhibit H, Funding Detail, will automatically change, utilizing the following formula: Amount of Uncompensated Units Reimbursement Funds Awarded X [(30% of ALL Substance Abuse funds) + Mental Health Funds not In Case Management and Residential j] X 25% + Local Match Amount = New Amended Local Match Amount" (c) Aftercare, intervention, and Outpatient are eligible for special group rates. Group services shall be billed on the basis of a contact hour, at 25% of the contract's established rate for the individual services for the same cost center. Excluding Outpatient, total hourly reimbursement for group services shall not exceed the charges for ten individuals per group. Group size limitations outlined in the current Medicaid Handbook apply to Outpatient group services funded under this contract. (d) The managing entity shall reduce or withhold funds pursuant to Rule 65-29.001, F.A.C., if the provider fails to comply with the terms of the contract and/or fails to submit client reports and/or data as required in CFP 155-2 and Rule 65E-14, F.A.C. (By the due dates listed on Exhibit K, Required Reports). (e) The managing entity's decision to reduce or withhold funds will be submitted to the provider in writing. The written notice will specify the manner in which the provider has failed to comply with the terms of the contract. When, and if, compliance Is achieved, the withheld funds will be disbursed to the provider. (f) If the Provider closes or suspends the provision of services funded by this contract, the provider agrees to notify the managing entity in writing thirty (30) calendar days prior to their intent to close, suspend or end service(s). If the provider fails to notify the managing entity, the provider hereby agrees not to request payment for services provided in prior months if the actual number of services in the month for which payment is being requested is less than twenty-five percent (25%) of the prorated amount of services by cost center as given on Exhibit G, State Funding by Program and Activity or twenty -fire percent (25%) of the prorated share of the amount of funding as specified on Exhibit G, State Funding by Program and Activity. (g) The managing entity in its sole discretion and subject to funding availability, may purchase from any provider prior to the end of the contract period any service units provided at any time during the term of the contract. (h) No provider may increase the amount of dollars in the Incidental Expenses or Medical Cost Centers without the prior written approval of the managing entity. The managing entity will not pay for any increased dollar and/or units in the Incidental Expenses or Medical Cost Centers unless prior written approval is first received by the provider. S. Additional Release of Funds At its sole discretion the managing entity may approve the release, of more than the monthly prorated amount when the network provider submits a written request justifying the release of additional funds, if funds are available and the services have been provided. 6. Medicaid Billing a. Medicaid earnings cannot be used as local match. In the absence of the Medicaid Electronic Verification report, the managing entity will rely on the subcontractors billing information. T. Billing for Non -Medicaid Recipient and/or Medicaid Covered Children Mental Health Services The network provider will agree that prior to billing the managing entity for non -Medicaid recipient or for non -Medicaid covered services; the network provider will seek payment from all other first or third party-payor. in no event shall the network provider bill the managing entity for services already paid by any other liable first or third party payor. 8. Payments from Medicaid Health Maintenance organizations, Prepaid Mental Health Plans, or Provider Services Networks. Unless waived in Section D (Special Provisions) of this contract, the network provider agrees that payments from a health maintenance organization, prepaid mental health plan, or provider services network will be considered to be "third party payer" contractual fees as defined in Rule 65E- 14.001(2)(z), F.A.C. Services which are covered by the subcapitated contracts and provided to persons covered by these contracts must not be billed to the managing entity. 11. Invoice Requirements a. The reimbursement for the costs incurred in the delivery of service units or other agreed upon methods of payments provided by subcontracted network providers shall be invoiced separately by the network provider using the following invoice formats or other agreed upon formats: See Exhibit E Incidental Expense Invoice, E-1 Substance Abuse and Mental Health Monthly Request for Non-TANF Payment/Advance, E-2 Substance Abuse and Mental Health Services Monthly TANF Invoice, and E-3 Individual and Family Refugee Services Invoice. b. Subcontracted Network Providers (1) The rates negotiated with any subcontracted network provider may not exceed the model rate as specified in Rule 65E-14, F.A.C. Any exception to this must be approved in advance in writing by the managing entity and the department. (2) Network providers are required to comply with Rule 65E-14.021, Unit Cost Method of Payment, including but not limited to, cost centers, unit measurements, descriptions, program areas, data elements, maximum unit cost rates, required fiscal reports, program description, setting unit cost rates, payment for services including allowable and unallowable units and requests for payments. If agreed upon with the managing entity and the department, other payment methods may be permitted. c. The network provider's final invoice of each fiscal year must reconcile actual expenditures during the fiscal year with the amount paid by the managing entity. The network provider shall submit its fiscal year final invoice and expense report to the managing entity within fifteen (15) days after the end of each state fiscal year in the contract period. 12. Funding Sweeps The provider agrees that at the sole discretion of the managing entity and at such time and upon terms, conditions or criteria set by the managing entity, a review of the funding utilization rate or pattern of the provider may be conducted by the managing entity. Based upon such review, if it is determined that the rate of utilization may result in a lapse of funds, then in that event the managing entity may amend the provider's total amount of funding by reducing same in order to prevent the potential lapse. The managing entity will notify the provider in writing of the reduction prior to amending the total amount of funding. The managing entity's Lapse Policy is hereby incorporated by reference. RECAP EXHIBIT C South Florida Behavioral Health Network, Inc. Page 1 of 2 ME 225 27 Clients to be Served a. Client General Description The network provider shall ensure that services funded by the contract are furnished to eligible adults and/or children checked below with or at risk of developing behavioral health disorders. Adult Mental Health — Forensic Involvement Adult Mental Health — Severe and Persistent Mental Illness Adult Mental Health — Serious and Acute Episodes of Mental Illness Adult Mental Health — Mental Health Problems Children's Mental Health —Seriously Emotionally Disturbed Children's Mental Health — Emotionally Disturbed Children's Mental Health —At Risk of Emotional Disturbance Adults with Substance Abuse Problems Children with Substance Abuse Problems Adults at Risk of Substance Abuse Problems Children at Risk of Substance Abuse Problems b. Client Eligibility (1) The network provider shall ensure that all persons meeting the target population descriptions in paragraph a. above, and as described in CFP 155- 2, receive services based on the availability of resources. However, managing entity funding shall be targeted for the medically indigent. A detailed description of each target population is contained in UP 155-2. (2) The network provider shall ensure that substance abuse detoxification and addiction receiving facility services are provided to all presenting persons meeting the criteria for admission, subject to the availability of funds. (3) Mental Health Crisis: The network provider shall ensure that when necessary, relevant crisis services are provided for both children and adults meeting criteria pursuant to chapter 394, F.S.; Rule 65E-5, F.A.C.; and Rule 65E-12, F.A.C. This includes but is not limited to, mobile crisis services and inpatient hospitalization at receiving facilities and crisis stabilization units. EXHIBIT 11 GCC-2012 Providc Name: Guidence/Care C-enter, Inc, Contract 0: ME225.27 Revision Is: Budget Entity 50910506 - Adult's Mental Health OCA AMOUNT Budget Entity 60910S06 - Children'S Mental Health OCA AMOUNT 502004-EMERGENCV STABILIZATION 503001-EMERGENCY STABILIZATION (./A-ADItLTC:OMM. MENTAL HEALTH (100610) C/A-CHILDREN'SMENTAL HEALTH (100435) ADANIN Trust Fund TF (027003)* AESSI ADAMH Trust Fund TF (0270051* CESS I General Revenue (000326)* AESSI S IO&264 General Revenue (000326)* CFSSI S 15.677 TSTF (121-023)- AESSI FGTF - i"ilk XXI (261015) 89W GcrA"l Revenue (000326)* SMHAI General Revenue (000326)* SMHCI GIA-BAKER ACT SERVICES (100611) G/A-CH)LDREN'SBAKER ACT (104257) General Revcnuc(000326)* AESSI $ 1.004.639 General Revenue (000326? CUSS TSTF(122023)* AESSI Emergency Stabilization Total- S 1,11j,210 Emergency Stabilization Total - 1 15,677 Uncompensated Units S 722.581 Uncompensated Units S 3,135 50201&RF.CUVERY & RESILIENCY 503013-RECOVERY & RESILIENCY G/A-ADVLTCOMM. MENTAL HEALTH (100610) G/A-CHILDREN'S MENTAL HEALTH (100435) ADAMH Trust Fund TF (027005) ARRSI ADAMH Trust Fund TF (027005)" CRRS) S 153.752 O&MTF (027005) ARRSI General Revenue(000326)* CRRSI S 286,248 General Revenue (000326) ARRSI S 1,038.348 General Revenue -Children At Risk of ED (000326) CARED GRIAGAPF Fam Ministry 1000326)* AFMMD FGTF-MIAMI-DADS Wrap Around Pro YR-I (261015) GMDW I G "otmrt Forensic Beds-Aduh Svc (000326) CFBAS S 160.000 Federal Gram Tout Fund (261015) CRRS I ADAMH Trust Fund - FACE Admin (027005) FTA19 General Revenue (000326) SPSMA GeneslRevemcmic- FACT Actions (0001261 FTA19 GR-JVRestorIncompToPM000326)* 321,103 FGTT-FMGPMA - Medicaid Admin (261015) FTA19 FGTF • Title XXI (261015) 89Qi3 Gcncral Revenue - FACi' sves (000326) I•TS19 FGTF-FGGGJD - Jail Diversion Pro (261015) GJDT I G/A-PURCHASED RESIDENTIAL FGTFFGGGPT-Trans From Homelessness (261 of 5) GX018 S 90.827 TREATMENT SERVICES (102780) O&MTF (027005) MHSIII GR/MCA)D & Non-MCAID MOE (000326)' 9PRNM General Revenue (000,126) SMHA2 GR/Purch Res Treatment -Medicaid Svcs (000326) 9PRTS W"ITF TANF (40100 t) 39A 18 General Revenue (000326) LPPME Tobacco Settlement Trust Fund 1122023) ARRS I Federal Grant Trust Fund (261015) ARKS I PROGRAM MANAGEMENT& COMPLIANCE (100777) FGTF -Hainan Groot (261013) CCH I I GIA-INDIGENT' PSYCH MEDS PROGRAM (101350) General Revenue(000326)• ARRSI S 5,943 Total Ntm-TANF $ 1,295.120 Total Non-TANF S 440,000 Recovery & ReaRlency Total - S 1 243,t 20 Recovery & ReWlency Total - S� , s440 10 Uncompensated Units S 259.024 Uncompensated Units S S9,01)(1 TOTAL ADULT'S MENTAL HEALTH - S 2,40jg] TOTALCHILDREN'S MENTAL HEALTH - S 455 677 SUBSTANCEABUSE Budget Entity 60910604 - Adult's Substance Abuse OCA AMOUNT Budget Entity 60910604 - Children's Substance Abuse OCA AMOUNT 6030OS-DETOXIFICATION 602001-DEFOXIFICATIONIARF G/A-COMM SUBSTANCE- ABUSE SVCS (100615) G/A-CH1LDIADOL SUBSTANCE ABUSE SVCS (100420) ADAMH Trust Fund TF (027005)'** DTXAS S 84,359 ADAMH Taut Fund TF (027005)*** DTXCS General Revenue (000326)1* DTXAS S 102,284 General Revenue (000326)*" DTXCS TSTF (122023)** DTXCS 603006-PREVENTION SERVICES GIMCOMM SUBSTANCE ABUSE SVCS General Revenue (000326)"" ADAh414 Trust Fund TF (027005)*•"" 603007-TREATMENT & AFTERCARE G/A-COMM SUBSTANCE ABUSE SVCS ADAtviH Trust Fund TF (027005)*** General Revenue (000326)** O&M TF (516015) ADAMH Trust Fund TF (027005)*** ADAMN Trust Fund TF (027005)"1 Genera) Revenue(000326) WTTF TANF (401001) GR-Indigent Deng Pro MOE (000326)** FGTF- FL Aces%to Rev(261015) FGTF - Medicaid Adm (261013) FGTF - Screen Intesven Treat Pro (261013) General Revenue (000326)" ADAMN Trust Fund TF (027003)*** Detoxification Tool - S 186.643 Uncompensated knits S 37.329 (100618) PRVAS PRVAS Prevention Services Total - S Uncompensated Units S (100618) TRTAS S 321,939 TRTCS S 64,595 TRTAS 27111V $ 3.600 27WOM 39TCO 39TCO DPG08 FATR6 MAC04 SB004 SPJAS SPJAS Detoal0cation Total - Uncompensated Units S 602002-PREVENTION SERVICES GIA-CHILD/ADOL SUBSTANCE ABUSE SVCS (100420) ADAMH Trust Fund TF (017005)*** PRVCS S 63,402 General Revenue (000326)•* PRVCS General Revenue (000326)** SPJCS Prevention Service Total - S 63 402 Uncompensated Units S 12,680 602003-TREATMENT& AFTERCARE G/A-CH/LDIADOL SUBSTANCE ABUSE SVCS (100420) ADAMH Trust Fund TF (027005)*** TRTCS General Rcvcntm (000326)** TRTCS S 309,139 TSTF(122023)** TRTCS O&MTF (516015)** TRTCS ADAMH Trust Fund TF (027003)*** 27CHV WTTF TANF (401001) 39TC I General Revenue (Ot)D326)** SFJCS ADAMH Trust Fund TF (027005)*** SPJCS SSBG TF (639002) TRTCS GCCC-2012 Total Non-TANF S 390,133 Treatment & Aftercare Total - S 390.133 Uncompensated Units S 79.027 TOTAL ADULTS SUBSTANCE ABtISE - $ 576,776 FUNDS NOT REQUIRINQ MATCH; Dmp Abase Scrviccs $ 479,620 Ucinstitutionalizatiml Project $ 210.000 Cmit Program S 375.970 MH Block Grant S TOTAL FUNDS NOT REQUIRING MATCH = S t,065,590 FWd,mc -- be Sabaaate Abw Pft"M »"Ttmtntmt Black Cgul ciaibtc * Submxr Abm P,C,"1mo are! T a At Marl Gnnt - Fw�d+aa Aarem¢n. RESTRICTIONS APPLY Total Non-TANF S 309,139 Treatment & Aftercare Total = S 3fM1,139 Uncompensated Unite S 61,928 TOTAL CHILDR£N'SSUBSTANCE ABUSE = S 372,S4t TOTAL ALL PROGRAMS - $ 3,8I3,017 _ TOTAL ALI. UNCOMPENSATED UNITS. .1 762.603 GRAND TOTAL OF PROGRAMS & UNCOMPENSATED UNITS- S 4 573,620 TOTAL FUNDS REQUIRING MATCH = S 2,747A27 LOCAL MATCH REQUIRED' S 91S 809 ADDITIONAL LOCAL MATCH - GRAND TOTAL LOCAL MATCH = S 915,109 Exhibit 8: GCC 2011 Audited Financial Statement (The required special audit schedule of Actual Funding Sources and Revenues is contained within, on page 19) GUIDANCE/CARE CENTER, INC. FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION FOR THE YEAR ENDED JUNE 30, 2011 TABLE OF CONTENTS Independent Auditors' Report 1 - 2 Financial Statements: Statement of Financial Position 3 - 4 Statement of Activities 5 Statement of Cash Flows 6 Statement of Functional Expenses 7 9 Notes to the Financial Statements 10 14 Supplemental Information: Report of Independent Certified Public Accountants on Supplemental Information is Schedule of State Earnings 16 Schedule of Program/Cost Center Actual Expenses and Revenues 17 - 20 Schedule of Bed -Day Availability Payments 21 Schedule of Related Party Adjustments 22 Independent Auditors' Report on Schedule of Expenditures of Federal Awards and State Financial Assistance 23 - 24 Schedule of Expenditures of Federal Awards and State Financial Assistance 25 Notes to Schedule of Expenditures of Federal Awards And State Financial Assistance 26 TABLE OF CONTENTS Report of Independent Certified Public Accountants On Compliance and Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Stands 27 - 28 Report of Independent Certified Public Accountants on Compliance and Internal Control Over Compliance in Accordance with OMB Circular A-133 and Applicable to Each Major State Projects 29 - 31 Schedule of Findings and Questioned Costs 32 - 33 Summary of Auditors' Results - Data Collection Form 34 - 38 CALLAGHAN GLASSMAN & MARGOLIS, L.L.C. CERTIFIED PUBLIC ACCOUNTANTS 7369 SHERIDAN STREET, SUITE 201 HOLLYWOOD, FLORIDA 33024 TELEPHONE (954) 986-4780 TELEFAX (954) 981-7912 To the Board of Directors Guidance/Care Center, Inc. 3000 41 Street, Ocean Marathon, Florida 3-3050 INDEPENDENT AUDITORS' REPORT We have audited the accompanying Statement of Financial Position of Guidance/Care Center, Inc., as of June 30, 2011, and the related Statements of Act ' ivities; Functional Expenses; and Cash Flows for the year then ended. These Financial Statements are the responsibility of the Organization's Management. Our responsibility is to express an opinion on these Financial Statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the Financial Statements are free of material misstatement. Our audit included consideration of internal control over financial reporting as' a basis for designing audit procedures that are appropriate in the ' circumstances, but not for the purpose of expressing an opinion of the effectiveness of the Organization's internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test ----ba,a i ' S-, s.up-p-or-t.in-g---the---.-.amounts.--.,-an-d--.---di,s-cl.o-.s-ur.e-s-.--in-, the,,, Financial Statements. An audit also includes assessing the accounting principles used and significant estimates made by Managemerit, as well as evaluating the overall Financial Statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion the Financial Statements referred to in the first paragraph presents .fairly, in all material respects, the financial position of Guidance/Care Center, Inc. as of June 30, 2011 and the changes in its net assets and cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America. 1 To the Board of Directors Guidance/Care Center, Inc. 'In accordance with Government Auditing Standards, we have also issued a report dated February 20, 2012, on our consideration of Guidance/Care Center, Inc.'s internal control over financial reporting and an our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Governmental Auditing Standards and should be considered in assessing the results of our audit. --I f a"Public ublic Accountants February 20, 2012 2 GUIDANCE/CARE CENTER, INC. STATEMENT OF FINANCIAL POSITION JUNE 30, 2011 ASSETS CQRRZNj—&SLSEL'S Cash and Cash Equivalents (NOTE 1) $ 599,518 Patient Accounts Receivable, Net of Allowance for Uncollectable Accounts of $416,550 (NOTE 1) 111,550 Grants, Contracts and Other Receivables 817,502 Investments - CCMH 12,938 Prepaid Expenses 204,780 TOTAL CURRENT ASSETS $ 1,746,288 FIXED ASSETS (NOTE 1) Land 643,122 Buildings and Improvements 4,597,554 Construction In Progress 9,744 Furniture; Fixtures and Equipment 535,845 Transportation Equipment 581,888 6,368,153 Less:Accumulated Depreciation 3,502,966 NET BOOK VALUE 2,865,167 OTHER ASSETS (NOTE 1) Security Deposit 5,250 Due to Related Party 76,954 Bond Issuance Costs, Net of Amortization of $37,823 40,819 TOTAL OTHER ASSETS 123,023 TOTAL ASSETS $ 4,734,498 Please Read the Accompanying Independent Auditors' Report and Notes to the Financial Statements 9 GUIDANCE/CARE CENTER, INC. STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2011 CHANGES IN NET ASSETS - UNRESTRICTED PUBLIC SUPPORT AND REVENUES PROGRAM SERVICE FEES: Grants and Contracts $ 6,811,784 Client Fees and Other Third Party Payors - Net 612,353 Contributions 141,297 TOTAL PROGRAM SERVICE FEES 7,565,434 OTHER REVENUES: Interest Income 4,649 Gain on Sale of Assets 11,847 Other Revenues 23,211 TOTAL OTHER REVENUES 39,707 TOTAL PUBLIC SUPPORT AND REVENUE - UNRESTRICTED 7,605,141 EXPENSES PROGRAM SERVICE EXPENSES: State of Florida Department of Children and Families 4,383,232 Other Grants 1,254,903_ TOTAL PROGRAM SERVICE EXPENSES 5,638,135 SUPPORTING SERVICES: General Support 1,064,098 Administration 715,494 TOTAL SUPPORTING SERVICES 1,779,592 TOTAL EXPENSES 7,417,727 INCREASE IN NET ASSETS - UNRESTRICTED 187,414 NET ASSETS - UNRESTRICTED JULY 1, 2010 2,110,338 JUNE 30, 2011 2,297,752 Please Read the Accompanying Independent Auditors' Report and Notes to the Financial Statements 5 GUIDANCE/CARE CENTER, INC. STATEMENT OF FINANCIAL POSITION JUNE 30, 2011 LIABILITIES AND NET ASSETS CURRENT LIABILITIES Accounts Payable and Accrued Expenses Accrued Salaries and Related Expenses Line of Credit Current Portion of Long -Term Debt TOTAL CURRENT LIABILITIES LONG-TERM DEBT (NOTE 2) Long -Term Debt Deferred Revenue Less: Current Portion of Long -Term Debt TOTAL LIABILITIES NET ASSETS -- UNRESTRICTED TOTAL LIABILITIES AND NET ASSETS 185,139 372,383 288,992 148,932 1,516,376 73,856 148,932 $ 995,446 1,441,300 2,436,746 2,297,752 $ 4,734,49B Please Read the Accompanying Independent Auditors' Report and Notes to the Financial Statements 4 GUIDANCE/CARE CENTER, INC. STATEMENT OF CASH FLOWS JUNE 30, 2011 Increase in Net Assets $ 187,414 Adjustments to Reconciliation Change in Net Asset to Cash Provided (Used) By Operating Activities: Depreciation and Amortization 224,311 (Increase) Decrease in Assets: Patient Accounts Receivable (54,950) Grant Contracts and Other Receivables 573,889 Prepaid Expenses 11,398 Increase (Decrease) in Liabilities: Accounts Payable (159,864) Accrued Salaries and Related Expenses 16,196 Deferred Revenue (5,536) NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES Purchase of Fixed Assets (108,281) Sale of Fixed Assets 41,348 NET CASH FLOWS PROVIDED (USED) BY INVESTING ACTIVITIES CASH Ug-W-5 F199LSUEAEQ1_N_Q_ACTI_VITIrS Investments (1,746) Due to Related Parties (730,733) Repayments of Line of Credit (6,610) Repayments of Long -Term Debt (202,735) NET CASH FLOWS PROVIDED (USED) BY FINANCING ACTIVITIES NET (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS - JULY 1, 2010 CASH AND CASH EQUIVALENTS - JUNE 30, 2011 Interest paid for the year ended June 30, 2011 was $92,180. $ 792, B58 Please Read the Accompanying Independent Auditors' Report and Notes to the Financial Statements 6 (66,933) (941,824) (215,899) 815,417 599,518 to to I m to cc 1 I f m N C.) I M 'IT t, CO C,4 "r to cd to K TO UM3 g (n Lr) bs to.) to Ch CYI v m Lrf CS Ld CN to CK C- 4 (d 54 b9 to N to Q co 0 cli c7i to 0 V) b4 3) onl �n f C, m to Cq't tu0) NN fi ri z co r cry cd Ld qUel b9 CO lw in to ca ko In I C\t to S: oi al td cs t< CY ti 44 cv Uj w Z Q. C; 'U" CO LO r, p m W Cl to c2i 06 fl� Cd Cd td C� c3s N cs UZI' U Eft Ct >- bg ky LU Qq fw cs b9 bg fo LO to to to CV) co Imp I.: cri cq L6 to U) to LU b4li uuj to U) LU LU CL Lu Lu ct a n co > C, LL 'Ic 0 U uj �z LU LU U, o co 'Lu "k Lu LL-1 cy :j uj 03 U, U5 �z cl 0) 0: Q: M z Q. LU LLJ :Z �c Q. 0 Lli 0 Ul LU rn 1-� � 6 C) Lu C.D way K� 6 j Q LC (5 , ;z 'ur �; z 0 LU r —4 0 'zr 0- ct 0 :7c " " Ic ::) Q: Ir z lub � U) ra Ir lz CL OE J-- ¢ LIL uj rl to LLI Q LU ry Z n UiCt Z) LU U, ;uz Z O C) LL to Lu to to tD to ED ww QQ v cv CO f., cz) N cm to " m Ln LO to M Cv C-4 'cl. Lo CO In b5 met -A hto to NRtt ON hNco I i Ol to O 0 04iND cu b% 'o to I I 'd En t19 Co t*i C\l R N m N ci Lo z Ld *a N m 0 LU to) by - N Co 2 RO lot, cn E d ci ci LU to C:l to cl (n R . . 00 . . to "3 LU co cl co 16 C"r ) tAj to W) Sp M Ni (d Cc 0 bs to En LU Ul cn cn to LU 0- uj , to to LU LUti 0. uj LL CO q 0: z Lu zr UZI LU Co g Q. CO Q inRt q S U, t,- -0, z: Ed, 0. 0-- C2 Q. w () , wN 4 Q. gL 0 CO LU�z w U � ,ul Q u w LU R) cl d o b cz tr_ 0 Et. w I'lu Cil m Q, IT 2 Taw�ca I N Wi a ca cc Q tq to r, Q ca Q - h. kitty t7ThU]fT)'CTNTI; m CO m Q!K (d Ci Ld WC b% C) (3) Q IN cl*ol I- C', 1") 'In lz CC) m co & R ci N M C\l pl: N: w td iz U9 to N 1, Ev m to 1" co co CL: L�f C\r to td �,f f, 't 04 M tn tR Q) Z U, lu rn to co Lo I*, EN Cn Clq U 2t to w C—\l ce Cd 18 LO Chi co 401 V. ig U 4 N UN toto co I LU uj L u -j uj a U uj Lu Q Q z ul LL Q co LU fou: N to r3 CA V) C120, 2 (b CCrTryy (d 1:6 03 7� LL! -N�iQ- zuj U 0 U, V. cn u ZC V) uz cQ, to R -: — UT S.: cli CL Z, IT b9 bo) tn (V) C', C13 M 2— co IV cd Ch (q CY to Ed CV — cd Cq or (6 ci 2 Ld tn tp ul C/I cp LU U) LU LU EL LU LU LU CO LU E13 z Lu LL IT LD LU u C, Z CL Zr Lu m (j LU 0- "�z LU �z �c LU c Z cy lu U, z a 03 0 Lu CO CO EL 03 eL Q. Q: CL uj Lu uj 0 5 (1 0 -i C) d LU LLJ C/3 0 ;z Ui (D a �z Z cc: -J 'r 0: ul LU 0 Ed li ujziz ::�4 a q CL it a m (n tt Q,: w LZ2 2 w ow OR] LU CL 14. OS GUIDANCE/CARE CENTER, INC. NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2011 NOTE 1 - NATURE OF THE ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of the Organization The Guidance/Care Center, Inc. and its predecessor organization was formed and incorporated under the laws of the State of Florida as a, not -for -profit corporation on May 28, 1973 to provide treatment, counseling and prevention for mental health, drug and alcohol related problems. The Organization is Located in Marathon Key, Florida. Accreditation Funding sources are beginning to require that providers be accredited to continue to receive funding. In addition, Department of Children and Families has adopted policies whereby accredited facilities are subject to less intensive audits by Department of Children and Families staff, During the year ended June 30, 2010, the Clinic applied for accreditation under CARF (Commission on Accreditation of Rehabilitation Facilities). The process involved completion of a survey document and a three-day site visit by a team of three CARF surveyors. Although the resulting recommendations by the committee could result in no accreditation, a one-year accreditation or a three-year accreditation, the Clinic was awarded the highest recommendation, a three-year accreditation from June 2010 through June 2013. Financial Statement Presentation The Guidance/Care Center, Inc. reports information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. Federal, state and local governments and public grants are recorded as support and an increase in net assets when performance occurs under the terms of the grant agreement. Net assets revenues, expenses, gains and losses are classified based on the existence of absence of donor - imposed restrictions. During the year, the Clinic did not have any net assets, which were subject to donor -imposed stipulations. Therefore, there are no temporarily and/or permanently restricted net assets as of June 30, 2011. M GUIDANCE/CARE CENTER, INC. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2011 NOTE I - NATURE OF THE ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Tax RtAi-ii.q The Organization qualifies as a non-profit organization as described in Section 501 (c) (3) of the Internal Revenue Code, and is tax exempt from federal and state income taxes, therefore no provisions for federal and state income taxes have been made. Management is of the opinion that there is no unrelated business income tax subject to taxation. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts and disclosures contained in the financial statements. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and Cash Equivalents consist of cash held in checking accounts and is considered highly liquid. At various times during the fiscal year, the Organization's cash balance exceeded the federally insured limits. At June 30, 2011 cash balance was $599,518. Management believes the Organization is not exposed to any significant credit risk on cash and cash equivalents. Patient Account Receivable Accounts receivable related to in -patient services are carried at net realizable amount based upon expected reimbursement rates from Medicaid, Medicare and other third -party payers. Accounts receivable from clients are carried at net realizable amounts after reducing standard fees to a sliding fee schedule based on the individual's financial ability to pay. 11 GUIDANCE/CARE CENTER, INC. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2011 NOTE I - NATURE CF THE ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Fixed Assets Fixed Assets valued in excess of $4,999.99 are capitalized. Fixed Assets are valued at cost when purchased or estimated fair value at date of donation. Depreciation is computed on the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements and capitalized leased assets are amortized an the straight-line method over the term of their respective leases or their useful life, whichever is shorter. Depreciation and amortization expense for the year ended June 30, 2011 amounted to approximately $220,909, The estimated useful life range of each assets group is: Years Building 15-40 Leasehold Improvement 5-20 Furniture and Fixtures 3-20 Automobiles 3-5 Bond Issuance Cost The issuance costs associated with the origination of the bond have been deferred and are being amortized over the term of the debt. The amortization related to the loan costs for the year ended June 30, 2011 was $3,402. Contributions Contributions, including unconditional promises to recorded as made. All contributions are available for use unless specifically restricted by the donor. promises to give are recognized when the conditions or depend are substantially met. 12 give, are unrestricted Conditional which they GUIDANCE/CARE CENTER, INC. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2011 Y � h Long term debt consists of the following at June 30, 2011: On July 31, 2003, the Clinic refinanced its mortgage note Borrowed through the Florida Community Provider Pooled Loan Program and its construction loan agreement with iBERIABANK. The Principal with interest at a fixed rate of 5.125% is due in monthly installments of $17, 591 to iBERIABANK through August 2018; collateralized by substantially all assets of the Clinic; borrowed through the Monroe County Industrial Development Authority. $1,260,689 Mortgage payable, collateralized by real property, equipment, accounts receivable, deposits, investments, fixtures, and proceeds of various government contracts, payable in monthly installments of $4,364.87 including interest at 5.25%, matures June, 2012. 255,6B7 1,516,376 Less current portion 148,932 Total long-term portion 1,367,444 The aggregate maturity of the long-term debt for each of the five Years subsequent to June 30, 2011 and thereafter are as follows: Year Ending June 30, 2012 $ 148,932 2013 157,025 2014 157,025 2015 157,025 2016 Thereafter 896,369 $ 1,516,376 13 GUIDANCE/CARE CENTER, INC. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2011 NOTE 3 - • PLAN Westcare Foundation, Inc. and affiliates have retirement plans covering substantially all employees. Under the plans, Westcare contributes, at the discretion of the Board of Directors, an amount UP to 15% of the annual salary of employees. NOTE 4 - FUNDING/ECONOMIC DEPENDENCE The Guidance/Care Center, Inc. has received grants and/or contracts to continue providing program service for the June 30, 2011 fiscal year. Funding for Program services from the United States Department of Health and Human Services, State of Florida, Department of Children and Families, Monroe County and the South Florida Behavioral Health Network, Inc. represented approximately 88% of the Clinic's total support and revenues for the year ended June 30, 2011. A significant reduction in the level of this Support, if this were to occur, would have an adverse effect on the Guidance/Care Center, Inc.'s Programs and activities and its ability to satisfy its financial and programmatic obligations and commitments. NOTE 5 - WESTCARE FOUNDATION, INC. On June 1, 2005, Guidance/Care Center, Inc. entered into an Agreement and Plan of Assumption and an affiliation agreement with WestCare Foundation, Inc. a not -for -profit public benefit corporation as is the Guidance/Care Center, Inc. Management Fees paid to Westcare Foundation, Inc. during the fiscal year ended June 30, 2011, was $276,000. NOTE 6 - SUBSEQUENT EVENTS The Organization has evaluated subsequent events through February 20, 2012, the date which the financial statements were available to be issued. 14 CALLAGHAN GLASSMAN & MARGOLIS, L.L.C. CERTIFIED PUBLIC ACCOUNTANTS 7369 SHERIDAN STREET, SUITE 201 HOLLYWOOD, FLORIDA 33024 TELEPHONE (954) 986-4780 TELEFAX (954) 991-7912 REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON SUPPLEMENTAL INFORMATION To the Board of Directors of Guidance/Care Center, Inc. 3000 41 Street, Ocean Marathon, Florida 33050 Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The supplemental information included on pages 16 to 38 is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, "Audits of States, Local Government, and Non - Profit Organizations", Chapter 10.650, the Rules of the Auditor General, and the State of Florida Department of Children and Families and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects, in relation to the basic financial statements taken as a whole. February 20, 2012 15 Certifild Public Accountantf CEICARE Schedule of State Earnings for Fiscal Year ending 06/30111 1 Total Expenditures $ 7,417,727 2 Less Other State and Federal Funds $ (934,990) 3 Less Non -Match SAMH Funds $ (1,p96,850) 4 Less Unallowable Costs per 65E-14, F.A.C. $ (50,128) 5 Total Allowable Expenditures $ 6,336,760 (Sum of fines 1, 2, 3, and 4) 6 Maximum Available Earnings $ 4,002,570 (Line 5 times 75%) 7 Amount of State Funds Requiring Match $ 2,731,059 8 Amount Due to Department $ 1,271,612 (Subtract tine 7 from fine 6. ff negative, funds are due to State) 16 T 74 ca - - - - - - - - - - - I - - - - - - - - - - - - 19 - - - - - - - - - - - - - - - - - ra - - - - - - - - - - - - - Ki — --------- ti F4 ------------- ---------- ----- ------------ - - - - - - - - - - - - - - ut - - - - - - - - - - - - - -------- ----------- - - - - - - - - - - - - - - tt S - - - - - - pa w, LU4 yg F us 4 g w tnof ul zi (n m m zi i Elk I in — I It » q9 ^ N N ®0 N N pµpµ p R bqy N N N �f Id f' Id i g y 1 . 1 IN tlppp pypp �S ygpq gpptl eyg8 N � N N E � w w � r• � � � f h � 7 � � � T E » N M N a � yyggyy y�gg� gg pp g�j p ru w w Cr t N N N Y II �m tf � , � � � ry r '• yU Q W � N 11 f qg, .a U" gm t E a ri mi I': r 'drJ 14 La Lu En u2f wl H q C'K A1411 t°^ 4iRl�ti��dry Vggti Ri Cf h t T EE q -•ff d rlf la I I - — — — — — — — — — — — — — — I In — - !,9 SIX m N — — — -- — — — — — — — — — — — — — — — WW — — — — — — — — — — — Li - — — — — — — — — — — — — — 1 u "i - - - - - - - - - - - - - pf 6 &, Id Ul w ar 777 .7 -7 1 -OH 0 V D L3 V u trn t= J5 ZU M 'hu M L) Ll aaa R R , \ R o 0 0 0 q q q q � / � k Cl /R1 \ off qm \ \ � \/ \ ƒ 2 ul $ 2 7 � � k q \ § c b CL « % � ■ m k / \ = m ® 2 / m C 2 d q tn w 2 § O � § / \ & . 2 \ ] \ $ � ^ 2 e \ q / /m § E k \ E / @ 3 f/ R m ƒ J// \ m m c w \//k CL f zrO L�%Q -o S CALLAGHAN GLASSMAN & MARGOLIS, L.L.C. CERTIFIED PUBLIC ACCOUNTANTS 7369 SHERIDAN STREET, SUITE 201 HOLLYWOOD, FLORIDA 33024 TELEPHONE (954) 9864780 TELEFAX(954)98i-7912 INDEPENDENT AUDITORS' REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE The Board of Directors Guidance/Care Center, Inc. 3000 41 Street, Ocean Marathon, Florida 33050 We have audited the Schedule of Expenditures of Federal Awards and State Financial Assistance of the Guidance/Care Center, Inc. for the year ended June 30, 2011. The Schedule of Expenditures of Federal Awards and State Financial Assistance is the responsibility of the Organization's management. Our responsibility is to express an opinion on the Schedule of Expenditures of Federal Awards and State Financial Assistance based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditinq Standards, issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations; and Chapter 10.650, Rules of the Auditor General, which require that we plan and perform the 'audit to obtain reasonable assurance about whether non- compliance with the types of compliance requirements referred to above that could have 'a 'direct and material effect on the state pro3ect occurred. An audit includes examining, on a test basis, evidence about Guidance/Care Center, Inc.'s compliance with those requirements and performing such other procedures, as we considered necessary in the ----------------- circumstances. We believe that our audit provides areasonable - basis- for our opinion. Our audit does not provide a legal determination on Guidance/Care I dance/Care Center, Inc.'s compliance with those requirements. 23 To the Board of Directors Guidance/Care Center, Inc. In our opinion, the Schedule of Expenditures of Federal Awards and State Financial Assistance referred to above presents fairly, in all material respects, the financial position of Guidance/Care Center, Inc. for the year ended June 30, 2011 in conformity with United States of America accounting principles generally accepted. In accordance with Government Auditing Standards, we have also issued a report dated February 20, 2012 on our consideration of Guidance/Care Center, Inc.'s financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grants. This report is an integral part of an audit performed in accordance with Government Auditin_g Standards and should be read in conjunction with this report in considering the - results of our audit. February 20, 2012 24 Certified Public Accountants GUIDANCEICARE CENTER, INC SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE FOR THE YEAR ENDED JUNE 30, 2011 PEDERALJSTATEAGENWES CFDA CONTRACT PASS THROUGH GRANTOR CFSA PASS -THROUGH TRANSFERS TO ARRA CE9964UJI-ILl NUMBER AWARD NUMBER EXPENDITURES SUBRECIPIENT$ FOUS 4Eks---'L6wAdQs oQm-A'%(!T U.S IXPAKrIf8NTOFjU$TjCE PASSED THROUGH FROM Ftop'" DEPARTMENT OF LAW ENFORCEMENT PASSED THROUGH MONROeCOUNTY: RESfGENrAL SNIUSTANCEASUSA! TREATMENT FOR PRISONERS 15.593 2011-RSAT-MQAfR-j-Aq.oO4 PASSED THRCUGHMONRCE COUNTY $ 49,969 EMPLOYER RE-ENTRY EMPLO YMENT READINESS PROGRAM 16,593 2Q10-ARRC-MGNR-4-V7.0I2 17,936 US DEPARTMENT OF HEALTH AND HUMAN SERVICES OFFENDER RE-ENTRY PROGRAM SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES ADAVNfS rRATION CENTER FOR SUBSTANCE ABUSE TREATMENT 93.243 IH79TIO21921 PASS-THROUGH 376,100 SOUTH FLOMDA SENA ViCPAt HEALTH NEMORK, INC, PROJECTS FOR ASMSTANCE IN rRANStTioN FROM HOMELESSNESS BLOCK GRANTS FOR PREVEnl?CM AND TREATMENT 93,150 KH225-27 90,827 OF SUBSTANCE ASUSE_ AOUL r SERVICES 93-959 K8225-27 BLOCK GRANTS FOR COA1,MUNHY MENTAL. 430,612 HEALTH SERVICES- CHILLIREArs SERVICES 93-958 KH225-27 BLOCK GRANTS FOR PREVENTION AND TREATMENT liz9ol SUBSTANCE ABUSE- CHILOR&PS SERVICES 93,959 j(H225-27 PREVENTION SERVICES CHILDIADDLESCENT 64,035 SUBSTANCE ABUSE SERVICES KDZGj PASS-THROUGH,9Z969 80,457 SAMUEL'S HOUSE SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES -PROJECTS OF REGIONAL AND NATIONAL EGNtPICANCE 93.243 5H79TI019296 89,491 U.S-DEPARTMENT OF AGRtCULTURE FOOD AND NUTRITION SERVICE PASSED THROUGH FROM THEFLOR'DA DEPARTMENT OF ELDERLY AFFAIRS 10.556 yalia FOOD 4, 738 PASSED THROUGH FROM THE FL ORlOA DEPARTMENT OF ELDERLY AFFAIRS 10,558 Ylllo 6,471 TOTAL EXPENDITURES OF FEDERAL AWARDS ALAMLIAf,AAICIALASSISTANCE Pt4OJECTS• STATE OF H CRIDA DEPARTMENT OF CRitDRSN AND FAAf?UES PASSED THROUGH SOUTH H, ORO 06HAVIORAt HEALTH NETWORK, INC. IIAKERACT COMMUNITY FORENSIC aEDS 40006 KH225-27 s 1,007,613 s CHILDREN'S MENTAL HEALTH COMMUNITY 60.114 KH225-27 161,208 SUPPORT SERVICES ADULT COMMUNITY MENTAL HEALTH COMArUNay 60,055 KH225-27 256,199 - SUPPOR CEs IND'GfNr PsYCH'AlRtc OuTPATIaNr!jSRvtcEs 60-053 J(H2251,27 1,047,060 47,196 AOUL r COMMUNITY AfENIAL HEALTH EMERGENCY 60-039 KH225-27 5,947 STABILIZATION CHILDREAPS COMMUNITY MENTAL HEALTH EMERGENCY iiaom KH225-27 fO6,264 STABILIZATION DE70AIRCATION COMMUNITY SUBSTANCE ABUSE K057 KH45-27 15,677 SERVICES TREATMENT AND AFTERCARE COMAJUNIFy 60,031 KD228-27 104,165 SUBSTANCEABUSE SERVICES 60,033 K0228-27 TREATMENT AND AFTERCARE cmuvArim 66,211 43.093 5USS TANCE ABUSE SERVICES 60,030 K0228-27 307,675 S rA TF OF FLORICA DEPARTMENT OF CORRECTIONS NON -SECURE DRUG TREATMENTPROGRAM 7D.016 C2546 142,569 STATE OF FLORIDA COMMISSION FOR THE TRANSPORTATION OF THE DISADVANTAGED 55001 AQ027 252,734 43,690 STATE OF FLORIDA COMMISSION FOR THE TRANSPORTATION OF THE DISADVANTAGED. VROWAB) NON EMERGENCY TRANSpORTA HON 55,001 SDA486 661,356 38.736 STATE OF FLORICA DEPARTMENT OF TRANSPORTATION 5310 VEHICLE GRANT 20,513 NIA 35,100 STATE OF FLORIDA DEPARTMENT OF CHILDREN AND FAMfUZS OFFICE OF HOMELESSNESS PASSED HIM""TH$SDUTHERNMO5THDAlELE55 ASSISTANCE LEAGUE 60.014 Kr240-05 7, 500 TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE 715 PLEASE READ THE INOEFENDENTrEnTiFtED PUBLIC ACCOUNTANTS ON SUPPLEMENTAL INFORMATION 25 x GUIDANCE/CARE CENTER, INC. NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE YEAR ENDED JUNE 30, 2011 General The accompanying schedule of expenditures of federal awards and state financial assistance presents the activity of all federal awards and state financial assistance programs of Guidance/Care Center, Inc. for the year ended June 30, 2011. The Organization's reporting entity is described in Note 1 to the Organization's financial statements. Federal awards and State financial assistance expended from federal and state agencies, and federal awards and state financial assistance passed through other government agencies, are included on the schedule. 2. Basis of Accounting The accompanying schedule of expenditures of federal awards and state financial assistance is presented using the accrual basis of accounting, which is described in Note 1 to the Organization's financial statements. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations and Chapter 10.650 Rules of the Auditor General. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. M CALLAGHAN GLASSMAN & MARGOLIS, L.L.C. CERTIFIED PUBLIC ACCOUNTANTS 7369 SHERIDAN STREET, SUITE 201 HOLLYWOOD, FLORIDA 33024 TELEPHONE (954) 986-4780 TELF-FAX (954)-981-7912 REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON INTERANI, CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors Guidance/Care Center, Inc. 3000 41 Street, Ocean Marathon, Florida 33050 We have audited the financial statements of Guidance/Care Center, Inc., as of and for the year ended June 30, 2011, and have issued our report thereon dated February 20, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Governmental Auditing Standards, issued by the Comptroller General of the United States. Internal Control Over Financial Re2orting Management of Guidance/Care Center, Inc. is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered Guidance/Care Center, Inc.'s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the Financial Statements, but not for the purpose of expressing an opinion on the effectiveness of the Entity's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the --,,,-,---Entitvl s internal control over financial reporting. A defici6ncy exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness deficiency is a deficiency or combination of deficiencies in internal control such that there is a reasonable possibility that a misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. 27 To the Board of Directors of Guidance/Care Center, Inc. Internal Controls over Financial Reporting (continued) Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be a material weakness, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether Guidance/Care Center, Inc.'s financial statements are free of material misstatement, we performed tests Of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. This report is intended for the information and use of the board of directors, management and federal, state and local awarding agencies and pass -through entities and is not intended to be and should not be used by anyone other than these specified parties. February 20, 2012 M Certified Public Accountant CALLAGHAN GLASSMAN & MARGOLIS, L.L.C. CERTIFIED PUBLIC ACCOUNTANTS 7369 SHERIDAN STREET, SUITE 201 HOLLYWOOD, FLORIDA 33024 TELEPHONE (954) 9864790 TELEFAX(954)9111-7912 REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A - 133 AND APPLICABLE TO EACH MAJOR STATE PROJECTS To the Board of Directors of Guidance/Care Center, Inc. 3000 41 Street, Ocean Marathon, Florida 33050 We have audited the financial statement of Guidance/Care Center, Inc. as of and for the year ended June 30, 2011, and have issued our report thereon dated February 20, 2012. We conducted our audit in accordance with auditing standards generally accepted applicable to the financial audits contained in Government Auditing Standards, issued 'by the Comptroller General of the -United States. Compliance We have audited the compliance of Guidance/Care Center, Inc. with the types of compliance requirements described in the United States Office of Management and Budget (OMB) Circular A-133 Compliance Supplement, and requirements described in the Executive Office of the Governor's State Projects Compliance Supplement, that are applicable to each of its major federal programs and state projects for the year ended June 30, 2011. Guidance/Care Center, Inc.'s major federal programs and state projects are identified in the summary of auditor's results section of the accompanying 'Schedule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its 'major federal programs and state projects is the responsibility of Guidance/Care Center, Inc.'s management. Our responsibility is to express an opinion on Guidance/Care Center, Inc.'s ______cPmpjiance based We, conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations; and Chapter 10.650, Rules of the Auditor General. Those standards, OMB Circular A - 133, and Chapter 10.650, Rules of the Auditor General, require that we plan and perform the audit to obtain reasonable assurance about whether non-compliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program and a state project occurred. 29 To the Board of Directors of Guidance/Care Center, Inc. An audit includes examining, on a test basis, evidence about Guidance/Care Center, Inc. Is compliance with those requirements and performing such other procedures, as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on Guidance/Care center, Inc.'s compliance with those requirements. In our opinion, Guidance/Care Center, Inc. complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs and state projects for the year ended June 30, 2011. Internal Control over Compliance The management of Guidance/Care Center, Inc. is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts, and grants applicable to federal programs and state projects. In planning and performing our audit, we considered the Organization's internal control over compliance with requirements that could have a direct and material effect on a major federal programs or state projects in order to determine the auditing procedures for the purpose of expressing our opinion on compliance, and to test the report on internal control over compliance in accordance with OMB Circular A - 133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Entity's internal control Over compliance. A deficiency in internal control Over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct noncompliance with a type of compliance requirement of a federal program or state project on a timely basis. A material weakness in internal control over compliance such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program and state project that is more inconsequential will not be prevented or detected and correct on a timely basis. Our Consideration of the internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control over compliance that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be a material weaknesses, as defined above. ME To the Board of Directors of Guidance/Care Center, Inc. Guidance/Care Center, Inc. responses to the findings identified in our audit are described in the accompanying Schedule of Findings and Questioned Costs. We did not audit Guidance/Care Center, Inc.'s responses and accordingly, we express no opinion on such responses. This report is intended solely for the information and use of the Guidance/Care Center, Inc.'s board of directors, management and federal, state and local awarding agencies and pass -through entities and is not intended to be and should not be used by anyone other that these specified parties. February 20, 2012 31 4 qCrtifi tu iCcAccountants p GUIDANCE/CARE CENTER, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL PROGRAMS AND STATE PROJECTS YEAR ENDED JUNE 30, 2011 SECTION I - SUMMARY OF AUDITOR'S RESULTS Financial Statements Internal control over financial reporting: Material weakness(es) identified? Reportable condition(s) identified not Considered to be material weaknesses Noncompliance material to financial statements noted Federal Awards & State Financial Assistance Internal control over major federal programs and/or state project: Material weakness(es) identified? Reportable condition(s) identified not considered to be material weaknesses(es) Type of auditor's report issued on compliance for major federal programs and/or state projects: Any audit findings disclosed that are required to be reported in accordance with Circular A-133, Section 510(a) and/or 10.656 Identification of major federal programs And state projects: Name of Federal Program of Cluster Substance Abuse and Mental Health Service Administration Center Residential Substance Abuse W, Unqualified yes x no yes x none reported yes x no yes x no yes x none reported Unqualified yes x no CFDA Number(s) GUIDANCE/CARE CENTER, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL PROGRAMS AND STATE PROJECTS YEAR ENDED JUNE 30, 2011 (Continued) CFSA Name of State Project Number(s) Baker Act 60.006 Adult Community Mental Health Community Support Services 60.053 Treatment and Aftercare Child/Adolescent 60.030 Dollar threshold used to distinguish between Type A and Type B programs for federal awards: $ 300,000 Dollar threshold used to distinguish between Type A and Type B projects for major state Financial assistance: $2,089,643 Auditee qualified as low -risk auditee pursuant to OMB Circular A-133 YES x NO SECTION II - FINANCIAL STATEMENT FINDINGS SECTION III - FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE FINDINGS AND RESPONSES SECTION IV - FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE SUMMARY OF PRIOR AUDIT FINDINGS SECTION V - FINANCIAL ASSISTANCE - MANAGEMENT LETTER THERE IS NO MANAGEMENT LETTER 919 INTERNET REPORT ID: 467685 VERSION: 1 2/27/2012 5:05.07 PM OMB No. 0348.0057 FORM — U.S. DEPT. OF COMM.- Econ. and San Adin—In.- U.S. CENSUS BUREAU_'-, (S-1q. 1 2010) ACTING AS COLLECTING AGENT FOR Data Collection Form for Reporting on OFFICE OF MANAGEMENT ANO BUDGET AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS I- - for Fiscal Year Ending Dates in 2010, 2011, or 2012 Complete this form, as required by OMB Circular A-1 33, "Audits of States, Local Governments, and Non -Profit Organizations." PART I I CIENERAL INFORMATION (To be completed by auditee, except for items 6, 7, and 8) 1. Fiscal period ending date for this submission 2. Type of Circular A-133 audit 3. Audit period covered Month Day Year 1 X Single audit 10 Annual 3 M Other - Months tab 30 / 2011 20 Program -specific audit z El Biennial 4. Auditee Identification Numbers a. Primary Employer Identification Number (EIN) d. Data Universal Numbering System (DUNS) Number F-7-1 - Is 8 2 4 MO8 - b. Ultiple cov red in this report? i ED Yes 2 1Z No e. Are multiple DUNS covered in this report? 10 Yes 2 [A No c. If Part ern = 11 s," complete Part 1, Item 4c f. If Part 1, Item 4e = "Yes," complete a thec tin tion heat on Page 4, _ Part 1, Item 4f 71-1 on the continuation sheet on Page 4. S. AU a. Auditee Auditee`s>,dcjfess Numb 004041ST STREET LEAN City MARATHON State ZIP + 4 FL Auditee contact Name MARIANNE K. BENVENUTI Title REGIONAL CONTROLLER d. Auditee contact telephone (305 ) 434 — 7660 e. Auditee contact FAX (305 ) 434 — 9040 f. Auditee contact E-mail 9. AUDITOR CERTIFICATION STATEMENT — This is to certify that, to the best of my knowledge and belief, the auditee has: (1) engaged an auditor to perform an audit in accordance with the provisions of OMB Circular A-133 for the period described Part 1, Items 1 and 3,* (2) the auditor has completed such audit and presented a signed audit report which states that the audit was conducted in accordance with the provisions of the Circular; and, (3) the information included in Parts 1, 11, and III of this data collection form is accurate and complete. I declare that the foregoing is true and correct. Auditee cqrtifjcali , c_ ) S, I ("'), I"i N C.) I 1-- 0 N0(nebfjcbrtjlyIFtglI'�j I OP U B M I Sl S I[,_j N 0 F, S u P, k!,] 1 S S RIA,NNE,KjIkNVEN.U, , 1, I"] I i'. 1�,j -0 1 1 TiiibRlbfcbrtityi'n4ioffit[till`�;�}t(-)N hil 01 1 10 1 7 kil 'IE-, ki !-I 1, � G NAL CONfIROLLER' 1 Wit.) 1 1- I,] F 6. PRIMARY AUDITOR INFORMI (To be completed by auditor) a. y Primary auditor name r 1ALLAGHANGLASSMAN& MARGOLIS b. Primary auditor address (Nun 1JOW OfItZHIUAN STREET, SUITE 201 City HOLLYWOOD State ZIP + 4 Code FL 3 [1 c. Primary auditor contact Name GARY GLASSMAN t Itle MEM d. P i ary auditor contact telephone 954 ) 9 - 4780 �P ary a for c tact FAX 95498 - 7912 f. Pi`imary audiii6r r.nnter0K_rn.a street) 9- AUDITOKSTA EN e elements and information elude n this lied a a prescribed by OMB 1 9 m are i 33 0 lie in rmati u Nrcujifr 1 ed in Parts 11 and III of the fox, exce or Par 11, Item 7, 8, nd 9a-9g, was transferred from the ltor'- eport(s) f r the eriod described in Part I, Items 1 and 3, nd i at a su titu for such re The auditor has not p ed any au icing ocedure i ce Ih date of the auditor's re ort(s), A co of th repor * package wired by OMB Circular A-133, wl ch in u e com audi ' report(s), is available I its e i ty from I uditee the dress provided in Part I of I is form. As re ed by OM Ircular 33, the information In Pa If an of this form s ent d in t is form by the auditor bas information Ind ad in I re Fling package. The auditor has not performed a additio I au !It procedures in connection with the comp on of his a. Add Secondary auditor inform ion? pti all) 1 E] Yes 2 [K No b. If "Yes," complete Part 1, Item 8 on Ih Conti a ion sheet on page 5, UILUI !NJ !j I I l_,) () ELECTRO�A LY-.CERTIFIED I$ I U11\j i�.l 012,-. JbIC INTERNET REPORT ID: 467685 VERSION: I Primary EIN: U1 U83 M24 PART 11 FINANCIAL STATEMENTS (To be completed by auditor) 1. Type of audit report Mark either: i Fx1 Unqualified opinion OR any combination of: 2 0 Qualified opinion 3 El Adverse opinion 4 0 Disclaimer of opinion 2. Is a "going concern" explanatory paragraph included in the audit report? 11:1 Yes 2 O No 3. Is a significant deficiency disclosed? 1 El Yes 2 0 No 4. Is a material weakness disclosed? 1 El Yes 2 IXI No 5. Is a materlaj, �Compll ce disclosed? 1 F-1 Yes 2 91 No PA 11 DE L ,HAL, PROGRAMS (To be completed by auditor) I Does th udit 's re ort include a statement that the auditee's financial en ude apartments, . or other organizational units ,^n c, e s, expen " $ 0,0 or more In ed awards that have separate A-1 33 this audits w h are t Included th% -au It? (AICPA Audit Guide, Chapter 13) " 1 -1 Yes 2 No 2. What 1*5 1, doll r thres Id to tingu Ty A and Type B programs? (OMB Ci ular -133 — .52 b)) 3. Did the audite uali s a lo -risk au ftee? _530) 19Yes 2ONo 4. Is a significant deficiency dis used for any rn r 111 Yes 2 191 No Is a material weakness disci ed or any major rogram7 �5 0(a)(1)) 1 El Yes 2 ON No 6. Are any known questioned costs report d? ('—.510(a)(3) or-14) 1 E] Yes z 91 No 7. Were Prior Audit Findings related to dir It fu wn in the S mary chedule of Prior Audit Findings? (§_31 5(b)) iO 21X1No S. -Yes indicate which Federal agency(ies) have curren year audit dings re tedtodire riding or prior audit findings shown in the Summary Schedule of Prior Audit Findings t iree related indin (Maric all of apply or None) 9B El U.S, Agency for Inter- 39 El General Serrricas dmi * ration F1 ation Archiv nd national Development * 'on 190 U,S. Department 93 C1 Health and Human vices Rec s Ad Istr ic 0 Agriculture of State 97 El Homeland Security 5 ❑ onal dowm f 20 El Transportation 23 0 Appalachian Regional 14 0 Housing and Urban e Art 1 El Treasury Commission Development os Nat' ial En me for I. Huma 'les 110 Commerce 03 El institute of Museum -4 1711 Veterans Affairs and Corporation for National Library Services 47 ation Science 00191 None and Community Service 15 0 Interior Fou ation ❑ Other - Spedly. 121:1 Defense 16 0 Justice 07 ice of Nat! al Dr 84 1 P 1* -1 Education 17 0 Labor ontro I poli, in ❑ Energy 59 F1 SMal U5i Ss tiq El Legal Services Corporation Adm istr ion 66 ❑ Environmental 43 0 National Aeronautics and 96 n Social Se rity Protection Agency Space Administration Administrati Page 2 FORM SF -SAC (5,I0-2010) I 8 LU co 0 4) m iv tL i-3 u as tn z z z z a .0 > to �, < a) P a 0 0 0 0 0 0 0 0 aM cn -0 c cr mo-j o p -u C) CL.0 c co cr, �OT c u 5 U) U) zo 0 CL ci E 0 m z z loi�z Z > z z z 0 L El IR 0 [R ER 0 0 [R 0 CL E0 cri a 34 > z 11 FXI > Z > z > z u °a as =1 n nx El El 9 El 9 0 FX 07 U 0 0 a V E M-' Ln a "0 cm w M to a) to 0. io E CL r- 0 v w E 210- cl -W a W) —It w " T :5 So 0-'C� 0 w L: a. d m-F, <X CL CL > fACl w EPr EFT ER b9 {A 0 0 P E a] 'D'o �o =-= E. E W tn z j 2 c Ct con z 10 < 20 cu '80 'o z ),U- Z Ed go, r li I'D P tg w LU 2 z u zo a L3 m cu CL E u a w 41 = w > x 00 0 >- B-0 z w a i U0 R < IZ W- z 5 . lu w w -C :3 m R . In w , 0 W m I C' COL a-, cp -w E z w w leA z < g oz 1 < U-L9 �G"m C, E Qc' 0 'u w w z 9 E, LU LU n y 0 w > 0 CL a3 in LO U- w it 0 w Ul M 8: a: z w 4n ra 0 z 01 uj < LL 0 ul -6 0 cib a ------ :6 z (R z jR f7 n > z z > Z z x �5 E -M =pa 0 W UT �m5 Cc n E'S o -CL =m CL o s 015 > z > z E -2 a t: "Ci > z z da a) > E ED 12 El El r-1 Lo LA a] It iJ P, 'u .0 Q.7- ---;4 5 E ^0 m 0 = o C, E.s CC cD otz Oc M —0— > E- cL to B ul '. F E -d to rz 10 0 ul in in im Ln in 00 w ra ZOO Ln cm N u, to L6 CL d to z ccj 0 m < uc j It In sn LL < 0. r r t,7i ftf CA C" CD IRM SF,SAC (5,10.20101 ®.D...D�D'�oi��D'D�i�D.�.a�.D.�.v.o.D.D.u.D ME�iii�� i��iii�� i■'iiii FORM SF -SAC J5-18,2010) Z m E 0- 0 to m Lr (U c C) 0 Ln LL LU 7Fj < LLI E us 'D tn tn 3 u u cu ci ro �m co 0 0 0 c a c 0 E -8 0 c 0 0 0 0 u u u u u u u + 2 2 '0 < R4 71 m iL *0 =3 < m m L cc ca m m 0 a) u u u ;P 1� ci a) u u u con V) V) V) V) u t7) z E— ua), tan3 tJi cu to 'ri ca cu C JCL (13 x I -�f Z 2 x < Li- w 'q CT— 0 a m 0 E m C: is 0 0 'c u u u a m u Q u u u + Z3Kt i5 e t5 + i3- < < < < en LIN 0 u 75 0 u E E 0 u 0 u 0 0 c 0 of V) rn Qj rn W E Ij . C) u (U u 0) z V) V) U Ln Lf) z V) to r (b 0 as 0 0 C: = EL D Z �A m E z CL x .a1 ta Ln U� Z2 . < . -2 .J :3 tn u — u — u t cu Ln Ln co u- 'E� LU t (D 's CT- w 0u lg--- 0 E m 'D v co m Z u u 0 u 0 u 0 u 0 4- u �T - 0 0 - I - I - Ln < :3 < :3 < :3 < < :3 q- < < < ai ->11 cu all E a (D 0 uci 0 C: 0 0 r- 0 r- c ci u 0 13 u cu u u u 0 E Q3 0 u 0 u U) Z LO J) L/I a) (n cu 0 (D V) U V) V) z H olu. tcn,., va') CL ji . ..... ... .. . 1- - -1,,- 11.1- wiv! Om GCM OZW/2012 3.14 PM Foy 990 Return of Organization Exempt From Income Tax Under section 601(c), 627, or4947(a)(1) of the Internal Revenue Code (except black lung oepartmanlarthe Treasury benefit trust or private foundation) Internal Revenue Sere /► The organization may have to use a copy of this retum to satisfy state reporting requlremenk A For the 2010 ca r year, or tax year bogInning 07 01 10 and endin 8 Check I epp "ble: C Name of organlzetfon ❑X Address change GUIDANCE CARE CENTER INC DohyBusiness As ❑ Name change Numberend street (or P.O. box it melrta not derrvered to street address) 900 GRIER DRIVE ❑ ln?lal rotum ❑ Terminated Ctty or lown, state or Country, and ZIP + 4 ❑ A.mendedretum LAS VEGAS NV 89119 F Name and address of pdnclpal officer. PETER VENTRELLA ❑ ApprKaton pending 900 GRIER DRIVE LAS VEGAS NV 89119 1 Tax-examot status_ 1XI 6011cum 1 1 6011c) 1 ) !Inert no.) n 4847fa)f1) or e M Nw, Yii��VOVGa i. V Vv�• vV.r. D Employer Identification number 59-1458324 RoomAulte E Telephone number 305-434-7660 0 Gross receipts 7,605,141 H(a) Is Nis a group rdurn for of males? ❑ Yes D No HIb) Are all affk'ates locluded? ❑ Yes ❑ No If hlo,'stfach a Bst (see inshuctbrw) H c Group exerragon number ► K Form of orren0abm: A CywsVon I I Trust I I Assoda%n I I Met ► I L Year of torma6w l y 10 1 t6 state of at daaiciv, L' L r ary 1 Briefly describe the orgenfzatlon's mission or most significant activities: m TO PROVIDE TREATMENT, COUNSELING AND PREVENTION 8-OR MENTAL e HEALTHr DRUG AND ALCOHOL RELATED PROBLEM. rv.............................................................................................. E A2 Chock this box 1 ❑ iI the oryart&atron disconlintred Its operatlons or disposed of more than 25% of its net assets, oes 3 Number of voting members of the governing body (Part VI, line 1a) ... , . . , , , , , . 3 8 4 Number of Independent voting members of the governing body (Part Vl, line 1b) .. . ..... . . .... . . . ... . .. 4 8 6 Total number of Indrldduals employed In calendar year 2010 (Part V line 28) , , , ,, , , , , , ,, , , , , , , , , , , , 6 177 1 6 Total number of volunteers (estimate If necessary) ....... ...... . .. . .. . . . ........ . . ....... , .. ....... 6 7a Total unrelated business revenue from Part Vill, column (C), Ifne 12 . . .. . . ... ... . . ... . . . . . . . . . ... . . 7a b Net unrelated business taxable income from Form 990-T fine 34 .... ..... . ..... . ........ ..... 7b 0 Pdorlfear Current Year 7598848 6,953,081 8 Conttfbutions and grants (Part Vill, fine l h) 369,781 612,353 ............ . . . . . . . . . . . ....... * ...... 9 Program service revenue (Pert Vill, line 2g) 6,624 16,496 10 Investment income (Part Vill, column (A), lines 3, 4, and 7d) Q , , . , , ...... ... . . . . . . .. . . . . . . . 11 Other revenue (Part Vill, column (A), lines 5, 6d, 80, 9c, 100. end 110) 10,720 23,211 7,985,9 7 3 7,605,141 ...... . . . . .... . . . . . 12 Total revenue -- add lines 8 through 11 must equal Part Vill column A line 12 ......... 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) .. .. • ..... . . . . . . . . .. 14 Benefits paid to or for members (Part IX, column (A), line 4) 5,128,411 _ Y 5,056,716 ..... , , .. 16 Salaries, other compensation, employee benefits (Part DC, column (A), lines 6-10) . . .. , .. . , . , 16a Professional fundraising fees (Part X, column (A), line t le) ... , , ..... , .............. expenses Parl line b Total 11 Otherfexpenses(PartD(,c lumn(A, linesifilarlld,J1f-240 .............................. 2,566,764 2,361 011 7,695,175 7,417,727 18 Total expenses, Add lines 13-17 (must equal Part IX, column (A)l, Ifne 25) , .. , , , , 290,798 187,414 19 Revenue less expenses. Subtract Ifne 18 from line 12 o BegInning of Current Year End of Year 5,559,418 41734,498 20 Total assets (Part X,Ilne16) 3 449 080 2 436 746 ........... ............................ ............. 21 Total liabilities (Part X. line 26) ......... 22 Net assets cr fund balances. Subtract line 21 from line 20 2 110 338 2,297,752 signature Block Under penal&s or perjury, I deelare that I have examined this return, lnduding sccon"nXny schedules and statements, and to the best of my knowledge and beief. It is true, Cones; end CCmplela. Aaclarafbo o/ preperer (other than otltcer) Is based on all information of tv*h properer has any knowledge. Sign ' ftnatureofofkor Date Here PETER VENTRELLA CFO 7} po or print name and We PdrN/rype praparers name rs signal Date Check if PT1N Paid GARY GLAsBMAN 02/09/12 saff-employed P01232026 Preparer Firm'snam* ► Calla hen Gl].assman Mar oils L.L.C. RaWsE1Nl 20-0103994 Use only 7369 Sheridan Street Ste 201 Ftrmxeddress 1 Holl wood FL 33024-2776 Phone no. 954-986-4780 May the IRS discuss this return with the pr eparer shown above? (sea Instructions) , , , , , , , , , , , , , , , , , , , , X Yes No For Paperwork Reduotton Act Notice, see the separate instructions, Form 990 (20101 GCMm/DM01a3:1mPM 'a Statement of Program Service Accomplishments Check if Schedule 0 contains a regponse to any question in this Part It/ ........... .......... 1 Bdeffydescribe the mrgaoization'smission: T� � ..FO��. DRUG AND ALCOHOL ��.,'..��'�� ............................ ''''....'.......'''',,''.'',......... ''�� _....—...�----�.^........................................ .......... .............. .............. ....... ........ —...�— 2 Did the organization undertake any signilicant program services during the year which were not fisted on the ��~��n��W�� 3 Old the organization cease conducting, orekeqignificant changes hhow it conducts, anyumgram services? �.—.— �.... .............. --- ...... ........... ........... ......................................... 11 Yes �� No vTes,"descrbethese changes onSchedule o 4 Describe the exempt purpose achievements for each vfthe vnganizamm,'s three largeo pnqgram«,nviceauyewevceo Section 501(c)(3) and 501»¥(4) organizations and section ww7(a)(1)trusts are required mreport the amount prgrants and allocations to others, the total expenses, and revenue, irony, foreachprogram service reported. ALCOHOL, DRUG ABUSE HEALTH IN RWt�itift' HOSPITAL ''.'.''''''..''.'..'.'''''''''''''''''''''''''''''�''��'''�''��'' ............ ............... ......................... —..... .... ....... � '��................. ...... ....'..............'....`.. .......'.....'..... ...... ....... .,........... ' .......... ....... ...... ^'... I' ...... —............. ..... —'... ''''...................... ' '—'—''—�—........... '....... ^......... ...... .--.—^'..''.^''.''^'.......................... ' ............ .—~'.--'................ ....... ............. --''— ' —.----'--^.—'—'''''........... '—''''—^^~'^^�—�—'''' .............. ' .'--.'..'.''''---. '''—.^^.'—`'—''--'--'''............ ...........TRANSFER ...'......�� .........— --''— '—'' ....... '~''—` OF BAKER ACT dtilkNTS MEDICAID RECIPIENTS AND OTHERS PRbVib�k6 UNDER --^—'''''..... 1'''—'''............... ........... ........... . .—...—.—...................... ........ ...................... ............. ................ ' ....................................... ^................... ... '^'—'''----''--�' � —�---�—.................................. ..... ............................... .............. .'--.^'..—._--.. ' ^—'''.—'~'^'........... ........................... '''''''—''''—-'''''''........ ............ . ...�.~.��---..—............. ,............................. --- .... ........... ..—........................ .'..—.--'�.^.................. ...... ........................... ................... ...... ~...................... � .............. ................. ....... ............... . ............ ..... ....... ................................. ... ...... ....... .................. --.,....... —'.— ''^^—'—' ........ . ..... —...... ...... ....... '—�.. ^c (Coda ._ ._ /(Expenses S....................... Including grants or u_... ......... ....... /V7o^enue $___.^____.) ......'......,'....... '—''''�I... ........................ ..'...... .......... '...,. ....'.'. � .--..—.�.�'.'---.�................. ...... ..................... ....... ....... . .................... —....... —..... ....... 1.--................................. . ................. ...'—.......... ................................ ' ............. '--.... �................................ ...... '................ ............... ' ............................................ ........................................ ................... . ................ .--.—.......----.--...—.... �........ '--................... . .......... ....................... —..—............. ..... ........ . --..'.�---.—�'.---.....—'..'—...--... ...... .................... . .......... ............................. .......... —........ .............. ............................ . ................. —,................................................ ^—.............. ......... ........ ...... ...... ......... ........ . —'—..—'.. ''^................. ''........ -- —��— ...��..'—.—..-- ......... ........ ..' ...... 4d Othc Fwogramxervices. (Describe in ScmedulecV GCM OZ OWO12 3:16 PM 9--1458324 1 is the organization described In section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," completeSchedule A i X 2 X .. .......... ......... .................... ..... ........................,........... 2 Is the organization required to complete Schedule 8, Schedule of Contributors? (see Instructions) . , . , . , , ...... 3 Did the organization engage In direct orindirect political campaign activities on behalf of or in opposition to candidates forpublicofte? If'Yes,"complete Schedule C, Part i 3 X 4 Section 501(c)(3) organizations. Did the organization engage In lobbying activities, or have a section 501(h) election In effect during the tax year? If "Yes,"complete Schedule C, Part Il ..................................................... 4 X 5 Is the organization a section 501(c)(4), 501(c)(5), or501(c)(6) organization that receives membership dues, assessments, orskrrNaramounts as defined In Revenue Procedure 98-197 If "Yes,'complate Schedule C, Part Id ............................................................................................................. 5 X 6 Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes," completeSchedule D, Part ........................................... ................................................... .. 6 X 7 Did the organization receive or hold a conservation easement, Including easements to preserve open space, the environment historic land areas, or historic structures? If "Yes,"complete Schedule D, Part 11 7 X 8 Did the organization maintain collections of works of art historical treasures, orother similar assets? If 'Yes,' complete Schedule D. Part IN ... . . ....................... . ..... 8 X 9 Did the organization report en amount In PartX, Una 21; serve as a custodian for amounts not fisted In Part X; or provide credit counseling. debt management, credit repair, or debt negallatlon services? lf'Yes,' complete Schedule D, Part IV ...... ............................................................... ......................... 9 10 Did the organization, drractly or through a related organization, hold assets in term, permanent, or quasi - endowments? If "Yes, " complete Schedule D, Part V 10 X ... . . . . . . . . ....... . . . . 11 Ifthe organization's answer to any of the following questlans fs 'Yes,'then complete Schedule D, Parts V1, VII, Vlll, IX, arX as applicable. a Did the organizattan report an amount far land, buildings, and equipment in Part X, line 10? if "Yes,' complete Schedule D. Part Vl......... . . ... .. .. ... .. . .. I la X b Did the organization report an amount for Investments— other sacuritles In PartX, Nne i2 that is 5%..or mars of Its total assets reported in PartX, line 16? If "Yes," complete Schedule D, PartVII .............................................. lib X 11 c X c CW the organketion report an amount for investments —program related in PartX, line i3 that is 5% armors of its total assets reported In Part X, line 167 If "Yes,' complete Schedule D, Part Vlll d Did the organization report an amount for other assets In PartX, Nne 15 that is 5% armors of its total essets reported In PartX, ► w 16? if "Yes,"complete Schedule D, Part [X . .. . ..... . .. . . . . ... ........................................... lid X 1 i e X e Did the organization report an amount for other liabilities 1n PartX, line 25? If "Yes," complete Schedule D, PartX . .... . . .. . . . . . ... f Did the organization's separate or consolidated ttnanclal statements for the tax year Include a footnote that addresses the organlzeNon's #ability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes,"complete Schedule D, Part X ... , , , , _ 1 if X 12a Did the organization obtain separate, independent audited financial statements far the tax yews? If'Yes,"complete Schedule D, Parts A, X11, andXlll........................................................................................... 12a I X b Was the organization included in consolidated, Independent audited financial statements for the tax year? If "Yes,"and if the organization answered Wo"to #ne 12a, then completing Schedule D, Paris Xl, XII, and Xlil Is optional ... . .. . .. . . . .. . . . .... . . . . . . 12b X 13 X 13 Is the organization a school described In section 170(b)(1)(A)(k)? 11'Yes,' complete Schedule E 14a X .................................... 14a Did the organization maintain an office, empbyees, oragents outside of the Un#ed States? b Did the aigm*01on have aggregate revenues orexpenses of more than $10,000 from grantmaking, fundra/sFng bustnass, and program service acNw7iss outs/de the United States? If "Yes,' complete Schedule F, Parts ► and IV , ..... , .. , , 14b X 15 Did the organization report on Part lX, column (A), #ore 3, more than $5,000 ofgrants or assistance to any orgenlzatlon or enhTy located outside the United States? if 'Yes," complete Schedule F Parts ll and IV i5 X 16 Old the organization report an Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to Individuals located outside the United States? 11"Yes," complete Schedule F Parts ll►and IV 16 X 17 Did the organlzatlon reports total of more than SC15,000 of expenses torprofessfonat fundralsing services on Part iX, column (A), fines 6 and Ile? If "Yes,"complete Schedule G, Part I (see insbvctlons) 17 X 10 Did the organization report more than $15,000 total of fundralsing event gross income and contributions on Part Vill, lines 1c and 8a? If "Yes,"complete Schedule G, Part It 18 X 19 Did the organization report more than $15, 000 of gross Income from gaming activities on Part Vlll, Nne ga? If "Yes," complete Schedule 13, Part 111 19 X 20a X I. , ... 1.1.1.„ _ ......... ..... _ .. 20a Did the organlzadort operate one or more hospitals? If 'Yes,' complete Schedule N b If "Yes" to line 20a, did the organization attach Its audited financial statements to this return? Note. Some rrorm 990 (W10) GCM 0ZOV2012 3:1a PM 59-1458324 Yes No 21 Did the organization report more than $5,000 of grants and other assistance to governments and organizations In the united States on PartDC, column (A), line 17 If "Yes,"complete Schedule I, Pads i and 11 21 X 22 Did the organization report more than $5,000 of grants and other assistance to Individuals In the united States on Part IX, column (A), line 2? ff "Yes,"complete Schedule 1, Parts I and 11I ...................................................... 22 X 23 Did the organization answer "Yes" to Part V11, Section A, line 3, 4, or 5 about compensation or the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes,"complete Schedule J 23 X 24a Did the organization have a tax-exempt bond Issue with an outstanding principal amount of more than $100.000 as of the last day of the year, that was issued slier December 31, 2002? If 'Yes," answer tines 24b through 24d and complete Schedule K. ff "No,"go to line 25 24a X b Did the organization Invest any proceads of tax-exempt bonds beyond a temporary period exception? ... 24b c .................... Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? ......................................................................................... 24c 24d d Did the organization act as an 'on behaifor issuer for bonds outstanding at any time during the year? ..... 25a Section 501(c)(3) and 801(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during due year? If 'Yes," complete Schedule L, Part I 25a X b Is the organization aware that it engaged in an excess benefit transaction with a disqualifed person In a prior year, and that the tmnseciibn has not been reported on any of the organizatlon's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part 1 25b X 26 Was a loan to orbya current or formerofcer. cftctor, trustee, key employee, highly compensated employee, or dLWuslilied person outstanding as or the end of the organization's tax year? 11"Yes,"complete Schedule L, Part 11 .................... 26 X 27 Did the organfzedon provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an Individual? If "Yes,"complete Schedule L, Part Ill 27 X 28 a Was the organization a patty to a business transaction with one of fie following parties (see Schedule L Part 1V Instructions for applicable Ong thresholds, conditions, and exceptions): A currentorfonnerofter, director, trustee, orkeyemployee? If "Yes," complete Schedule L, PartfV ®r 28a X b A family member of a current or fannerotfrcer, director, trustee, or key employee? If "Yes,"complete Schedule L. Part IV 28b X c An entity of which a current or fonner, officer, dkeciar, trustee, or key employee (ore famr7y member thereof) was an officer, director; trustee, ordirectorludlrectowner? If"Yes,"completa Schedule L, Part IV 28e X 29 X 29 Did the organization receive more than $25,000In non -cash contributions? If "Yes,"complete Schedule M 30 Did the organization receive contributons ofert, historical treasures, orotherslmdlarassets, orquallfred conservation conbdbudons? If "Yes,"ccmplete Schedule M 30 X 31 Did the argat"lon liquidate, terminate, or dissolve and cease apereticns? !f "Yes,"complete Schedule N. Partt ...... .......... ...... ......... ......, ,..... 31 X 32 Did the organzation sell, exchange, dispose of, or transfer more than 25% orits net assets? !f "Yes," complete Schedule N, Part 11 ............................................................................................ 32 X 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? 11 "Yes,"complete Schedule R, Part ..................................................... 33 X 34 Was the organization related to any tax-exempt or taxable entity? ff "Yes," complete Schedule R, Paris II, ill, IV, and V line 1 34 X 35 Is any related organization a controlled entity within the meaning of section 512(b)(13)? 35 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,"complete Schedule R. Part V, line 2 ........ ... .... ...... ... ............. ......... ..... ............. . . .. . ... . ...... ... .. .. .... Yes No 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non -charitable related organization? If "Yes,"complete Schedule R, Part V, line 2 36 X 37 Did the organization conduct more than 5% of fts ac&Afes through an entity that Is not a related organization and that Is treated as a partnership forfederal Income tax purposes? If "Yes,"complete Schedule R Part V1.... .. ..... ........ 37 X 38 Did the organization complete Schedule Q and provide explanations In Schedule 0 for Part V1, lines 11 and 197 Note. Alf Farm 990 titers are required to complete Schedule 0_,=..._- -............................................... 38 X Fann 990 (2010) DAA GcM o2/Morz 3:16 PM Fore, 990(201o) GUIDANCE/CARE CENTER INC 59-1458324 Page 5 sFari;,, Statements Regarding Other iRS Filings and Tax Compliance _ 1 a Enter the number reported In Box 3 of Form 1096. Enter-0- ff not applicable . . . . .. . . . . .. . ..... I 1 a 14 b Enter the number of Forms W-20 Included in Ina Ia. Enter-0- If not applicable , .. _ . _ . . , .... lb 0 c Did the orga►tretlon comply with backup wfthhoMM rules for reportable payments to vendors end reportable gaming (gambling) winnings $o prize winners? 2a Enter fhe number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, fled for the calendar year ending with or within the yearcovered by this return , . , , 12a 1 177 _ b if at least one is reported an line 2a, tfid the organization file all required federal employment tax returns? � _ Note. If the sum of tines 1 a and 2a Is greater than 250, g you may be required to a -tile. (sae Instructions; 3a Did the organization have unrelated business grass Income of $1,000 or more during the year? , , ... , .. , . . b If "Yes,"hes it filed a Form 990-Tfor this year? It "No,"provide an explanation In Schedule 0 ...... 4a At any time during the calendar year, did the organization have an Interest In, or a signalum or other authority over, a financial account In a foreign country (such as a bank account, securities account, or other financial account)? .............................. ................................................................................ b if "Yes," enter the name of the foreign country: ► . ........... ...... ....... See Instructions forOng requirements tar Form TO F 90.22. f, Report of Foreign Bank and Financial Accounts, 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . .. . b Did any taxable party notify the organization that It was or Is a party to a prohibited tax shelter bansadion? c If'Yes" to line 5a or5b, did the organization Ale Form 888&T? ................................................................. 6a Does the organization have annual gross receipts that are normally greater than $100, 000, and did the organization solicit any contributions that were not tax deductible? , , . . ... , . , . b if 'Yes,"did the organizalion include with every solicitatton an express statement that such contributions or gfRs were not tax deductible? 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment In excess of $75 made partly as a contribution and partly for goods and sarvices provided to the payor?...................................................................................... b If "Yes,"dld the organization nalffy the donor of the value of the goods or services provided? , ... , , , , c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required totite Form 8292?.......................................... } .................... d if "Yes," indicate the number of Forms 8282 filed during the year .... ............ ............ e Did the organization receive any funds, directly orindirectly, to pay premiums on a personal benefit contract? . f Did the organization, during the year, pay premiums, directly orfrrdirectly, an a personal banefrt contract? , , , . , . , . . ...... . .... . g if the organization received a contribution of qualfffed fntellactual property, did the organization file Form 8899 as required? , . , ... . h if the organization received a contribution ofcars, boats, afrplanes, or other vehicles, did the organization file a Form 1098•C? 8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations, Did the supporting organization, are donor advised fund malntalned by a sponsoring organization, have excess business holdings at any Lima during the year? , , . 9 Sponsoring organizations maintaining donor advised funds. a Did the organization make any taxable distributions under section 4966? b Did tha organization make a dlstribuMan to a donor, donor advisor, orrate ted person? ................................... 10 Section 501(c)(7) organizations. Enter. a Initietion fees and capital contributions Included on Part Vlll, Iine 12 10a b Gross receipts, Included on Form 990, Part ViII, line 12, for public use of dub facilities , .. , , ..... 10b _ 11 Section 501(c)(12) organizations. Enter. a Gross income from members or shareholders 11a b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them. 11 b 12a Section 4947(s)(1) non-exempt charitable trusts. Is the organikeHon filing Fort 990 in lieu of Form 1041? i b If "Yes," enter the amount of tax-exempt interest received cr accrued during the year ... . . . ......... 112b 1 13 Section 501(c)(29) qualified nonprofit health Insurance issuers. a is the organization licensed to Issue qualiRed health plans In more than one state? Note. See the Instructions for additional information the organization must report on Schedule 0. b Enter the amount of reserves the organization is required to maintain by the states in which Me organization Is licensed to Issue quartied health plans ..... 13b o Enter the amount of reserves on hand 13c 14a Did the organization receive any payments for indoor tanning services during the tax year? %i X DAA Fonn 990 (2010) GCM 02/09/2012 3:18 PM Fomn 990 (2olo GUIDANCE/CAME CENTER INC 59-1458324 Page 6 Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Yes No 2 , —0111 m ' X 1a Enterthe number of voting members of the governing body at the and of the tax year .. , . , 1a $� ................... b Enter the number of voting members included In line Is, above, who ara independent............ tb 8 t 2 Did any officer, director, trustee, or key employee have a family relationship or a business relat/anship with anyotherofftcer, director, trustee, orkeyemployee? .. .. ... ............... .. ......................... .. 3 Did the organization delegate control over management duties eustomanly performed by or under the direct supervision ofofficers, directors or trustees, or key employees to a management company or other person? . , , , , . . . ..... . .. . . 3 X 4 X 4 Did the organization make any significant changes to its governing documents since the prfarPwm 990 was filed? 5 X , , . , , . , 5 Did the organization become aware during the year of a significant diversion of the organizatfon's assets? 6 X . .. . .. .. . .... . . .. 6 Does the organization have members or stockholders? 7a Does the organization have members, stockholders, or other persons who may elect one or more members ofthe governing body? 78 X 7b X ...... ..... ........ ....... ..... ....... ... ........................................... b Are any decisions of the governing body subject to approval by members, stockholders, or otherpersons? R 8a X s' >„ 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: aThe governing body? 8b X .. ................................................................................................ b Each committee with authority to act an behalfaf the governing body? , ............................................ ...., . . . F9TTx 9 is there anyofficer, director, trustee, arkey employee fisted in Part Vll, Section A, who Cannot be reached at the omanizatlen's mailino address? If "Yes."orovkle the names and addrasses In Schedule O ..... . .. . . . ........ . ...... . ... . . .... . 10a Does the organization have local chapters, branches, or affiliates? 10a X b If'Yes,"does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are c onsistant with those of the organization? .... . . . . . . . . ... . .......... 10b 11 a Has the organtzatfon provided a copy of this Fain 990 to aff members of Its governing body before filing the form? 11 a X .' b Describe in Schedule a the process, Nany, used by the organization to review this Form 990.... . .................... 12a Does the organization have a written conflict of Interest policy? if No,"go to line 13 ...... .. , . , _ . , .. 12a X b Are officers, directors or trustees, and key employees required to disclose annuedy interests that could give rise to conflicts? 12b X c [noes the organization regularly end consistently monitor and enforce campffance with the policy? if Yes," describe In schedule O how this Is done 12c X 13 X 13 Does the organization have a written whistleblower polloy? 14 X .... . .... ...... .. 14 Does the organization have a written document retention and destruction poRcyl 15a X 15 Did the process far determining compensation of the fallowing persons Include a review and approval by independent persons, comparability dote, and contemporaneous substantetron of the deliberation and decision?;; a The organizations CEO, Executive Director, or top management official 15b X ......................................... b Other officers or key employees of the organization If'Yes" to fine 15a or 15b, describe the process In Scledule0 . See structions. " 16a Did the a rgerrizabon invest tit, contribute assets to, orpartlal ale in a Dint venture or slmfiar arrang ement i''1"t with a taxable entity during the year? 16a X b If "Yes,"has the organization adopted a written poky or procedure requiring the organization to evaluate its participation in ft t venture arrangements under applicable federal fax law, and taken steps to safeguard the k�aa 17 List the states with which a copy of this Form 990 is required to be tiled 10- None ..................................... ............ .. . .. 18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 9MT (501(c)(3)s only) avahble for public inspection. Indicate how you make these avaRable. Check all that apply. Own web -site ® Anther's webslte © Upon request 19 Describe In Schedule D whether (and If so, how), the organization makes its governing documents, cmflfet of interest policy, and financial statements available to the pubrrc. 20 State the name, physical address, and telephone number of the person who possesses the books and records of the organization: ►.,MARIANNE B9NVPNUT1...............................3000 41 STREET OCEAN ....... MARATHON FL 3305................................ 305--434-7660 OAA Form 990 (2010) GCM 0210912012 3;16 PM Formggomio) GUIDANCE/CARE CENTER INC 59--1458324 Page dark 1t 1; Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response to any question in this Part Vll ..S r I—j Section A. officers Directors Trustees , -Key Employees, and Highest Compensated Hm to ees 1a Complete this table for all persons required to be fisted. Report compensation for the catendar year ending with or within the organizations tax year. • List all of the organizations current officers, directors, trustees (whetherindividuals or organizations), regardless of amount of compensation. Enter -o- in columns (D), (t ), and (F) If no compensation was paid. • List all of the organizatioWs current key employees, if any. See Instructions for definition of "key employee." • List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 ofForm W-2 andlorBox 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. rr List all of the organizations former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. a List all of the organizations former directors or trustees that received, in the capacity as a former director or trustee or the organization, more than $10,000 of reportable compensation from the organization and any related organizations. Listpersons in the following order~ individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. FACheck this box if neither the oroanization noranv related on7anizalions compensated anv currant ntiieer. director. or trustee_ (A) (8) (c) (D) (E) (F) Name and True Average Position (check all that apply) Reportable Reportable Estimated hours per week compensation from compensatfon €rom related amount of other Q 3t A n (describe a the arganizations compensation hours for o m organization (W-211099•MrsC) €romthe related organizations �v }i 9 (W-211099-MISC) organization and related In Schedule i H organizations a) m a (1)RICHARD STEINBE G PnSIDENT/DIRECTOR 0.00 x 0 0 0 (2) Ta yN C MAPES CHAIRIW 0.00 X 0 0 0 (3)TOM WALSH ............................. VICE CHAIR DIRECTOR 0.00 X 0 0 0 (4) PETER VENTRELLA SEC'Y/TREASURER 0.00 X 0 0 0 (s) DAVID RICE VICE CHAI2Z%DTRECT**O* t 0.00 R 0 0 0 (6)BILL BAIRD III IIRECTOR o.00 x I 1 0 0 0 (7) ]RR. EUGENE WALKER DIRECTOR....•+..*.......... 0 00 x 0 0 0 (s)DAVID YOUNGQUIS DIRECTOR 0.00 X 0 0 0 (a) A. B . MALOY AREA DXRECTOR 40.00 x 0 0 0 (1o) MARIANNE BENVENtTI REGIONAL CONTROLLER 40.00 1 Ix 0 0 0 (11) JORGE .AGUINAGA MEDICAL DIRECTOR 20.00 Ix 182,266 0 3,802 {12) {13) (14) (1 S) {16) OAA Form 990 (2010) GCM 02/O9/2012 3;16 PM Form 990 2o101 GUIDANCE/CARE CENTER INC 59-1458324 pave 8 "vir Section A. Officers, Directors. Trustees. Kev Emoloveas. and Hlnhast Comnensatad Fmninvges frnnfirmmi l (A) (B) (C) (D) (E) (F) Name arttiTrtle Average Position (check so that appd) Reportable Reportable Estimated hours per week compensation from compensation from amount of $� D x (describe m m the related orgenkatians other comperwilon hours for pf � organization (W-211099-msm from the relatedN organhafions $ I '0 I (W-VIC99-MISC) organization and refaced In Schedule I H organiratlons 01 m_ tjT) ............. . ............. . (�8) ............................ (99} ............................ (20) ............................ (21) ............................ (22) .......... (23) ............................ (24) ............................ (26) ............................ (26) ............................ (27) ............................ (28) ............................ 1b Sub -toter .................................................... ► 182,2 3,802 c Total from continuation sheets to Part Vil, Section A, . , . , , , .... ► d Total add tines 1b and 1c ............... ................. ► 182,2661 3,802 2 Total numbarof Indlviduals (Including but not limited to those &ad above) who received more than $100,000 in 3 Did the organization list any former officer,directorortrustle, key employee, orhfghestcompensated . , •;' employee on Ane le P If "Yes,"oomplate Schedule J for such Individual , , , , , . , , , , , . 3 X 4 For any Individual listed on line la, Is the sum of reportable compensatton and other compensation from the otganizatlon and related organizations greater than $150,000? If"Yes,"complete Schedule Jforsuch ....: Y. . Incvidual 4 .......................... ...... X 5 Did any person fisted on fine to receive or accrue compensation from any unrelated organization orindtvidual M „:•, . , ,, for services rendered to theorganization? If 'Yes,"compAete Schedule J for such person....... ... ....... ..... ....... 5 X Section B. Independent Contractors 1 Complete this table for your five highest compensated Independent contractors that received more than $100,000 of compensation from the croanizetion. Name and &I address Dalai don of services ELANJESS LCC PO BO MARATHON FL 33050 500218 TRANSPORTATION 279,980 2 Total number of independent contractors (Including but not timlted to those listed above) who racelved more than $100.000 in compensation from the organization ► 1 O 5,. OAA Form a8u (2010) G' 44 02/Ut/2012 X16 PM Form wo( 7101 GUIDANCE CARE CMTER INC 59-1458324 Page 9 Wift-1 Statement of Revenue (A) tB) Foal revenue Related or (C) Unrelated business (o) Revenue exduded tmm W revenue undersecNons N revenue - — —512. 51Z or 614 l3,8 mpa 1a Federated campaigns .....1a Le b Membership dues 1b T ......... c Fundratsi events 1c Ja72 �"' i61� Yrprcr e �" t P r1s 1� �`' , s "ram ' t 's k k�t %? d Related organizations 1d f �d z WIg^ 6 0 Govamment gran t tco fttlons) le 6,811,784 r K °� �� la f 9 other aM ta9ons, gam, grants and similar amounts not krduded above a 1f13 1 �>Y S` 141,297 ✓ r '� ;s h w+ £ !kt ; w' J .x a 'sd pC 9 hionca canir<bt ns included ht fbes I s �. $ u ` `.�� 0 ..... .... .. �.�, a✓.r...a..s7 ,� ' ;� 3u` tip✓ 4� K ca h Total. Add lines 1a-1f ................. ! 6 953 , 081 BUSn. Code 2a PATIENT.CII r &s ..........FE....... 612,353 612,353 Ce b d........................................ ................................. If AN other program service revenue .......... ► 612 , 353 Total. Add tines 2a-2f 3 Investment income (Including dividends, interest, and other simMor amounts) ...... ........ ........ ► 4 64 9 4,649 4 Income from Investment of tax-exempt bond proceeds ► S Royalties .......... ...... ....... .............. ► (R Real M Personal 6a Gross Rents b Less: rental exps.��` Rental dre. C or (foss) d Net rental Income or(loss) .... . ................... ► 7a Gross amount from Pl Secettltles (h7 other t - ar �� y«�f1� , 3 y 8 s r a S�dSO(A65e13 Merthankmalory b Less: cost or attf@i � t� r r w",� ti , `� ,�xy �" r � � �+� s �' q�'�f'✓ � ba* & salsa exP+ �Py,�+� s � � 11 847.,.,_:.k.......,�;;�,t c Gain or(loss) t .......... d Net gain or (loss) ....................... ► 11,847 Ba Grass Income from fund'a(�ma� y events elk W 9�3 f 4 - i c o, (not Including 3 .... of conlrltxrttons reported on line 1c. Sea Part ly line 1a � a m sa � ............. b Less., direct expenses b c Not Income or (loss) from fundraising events ...... ► ___ _ °ati,.a t . �. �, ", Sa Gross Income from gan*fg acffvttles. �vI r , Bee Part IV fine 19 ......... a .. .. . "� C�rdK�h � Y , ' ��' "'�,, Ak Gr p ✓v i� n 1�7t t b Less: direct expenses ..... b MEN c Net Income or (low) from gaming activiiles .... .... ► .. 10a Gross sales of Inventory, less ry 3 # v d' Y � '> � 'a rt��*t� y 41;� yr =; e} d.f �{ t�, r E �tw r 1 returns and allowences ag, i) g s n s b Less: cost of goods sold b }.� ;.ma's t...� 5��sS tee., C Met income or fmm "1;5 of invento .. .... ► Miscellaneous Revenue Busn.Code a "`� �j,1 � l ` ett� ' r _s > �� d,✓ .. � � 112 OTHER PJr;MWES 23,211 23,211 b c d Altotherrevenue ......................... e Total. Add lines 1fa-11d ► 23 21, 1 7,605,1411 612,3531 01 27,860 12 Total revenue. See instructions....... .. ►1 harm 990 (2010) DAA GCM 02M9/2012 3:16 PM Form990(2010) GUIDANCE/'CARE CENTER INC 59-1�458324 Page10 Statement of Functional Expenses .,-- Section 501(c)(3) and 501 fc)(4) organizations must OWTV ate a8 columns. AN other organizations must complete column (A) but are not requlmd to complete columns (S), (C), and (D). Do not Include amounts reported on tines 6b, 7b 8b 9b and 10b of Part Vill. A Total exmnses e Program service expenses C Management and general aApensas Fundraising _ amp" 1 Grants and other assistance to governments and�x orprkatlons in the U.S. See Part IV, line 21 2 Grants and other assistance to Individuals In the U.S. See Part IV, line 22 3 Grants and other assistance to governments, 5Sfzetlons, and indivlduals outside the eePa►tN,tines 15and 16 .......,.. 4 Benefits paid to orfor members `, . .. wi� .` , $µ=.12" 3 .z± w 5 Compensation of current otrcers, directors, trustees, and key employees .............. 6 Compensation not lrcded above, to disquaiiffed persons (as defined under section 4958(1)(1)) and persons described in section 4958(c)(3)(8) . 4 252 106 3 464 168 787,938 7 Other salaries and wages ................. a Pension plan contributions (include section 401(k) and section 403(b) employer contributions) . , . , .. , 9 Other employee benefits 804,610 649,919 154,691 10 Payroll taxes .. ....... .. ...... 11 Fees for services (non -employees): a Management , , . ........................ b Legal .... c Accounting ....... .. .................... d Lobbying e Professional fundraising services. See Part IV, line 17 z, " fx{ �.ry-'E i• f Investment management fees gOther ................................... 12 Advertising and prorrro a 13 Otike expenses ...... .................. 14 lntormation technology ................... 15 Royalties 164,111 135 938 28,173 ..... 16 Occupancy.. 87,361 63,182 24,179 ..................... 17 Travel .................................. 16 Payments of travel orentertalnment expenses forany tederal, state, or local public officials 19 Conferences, conventions, and meetings 93,112, 93,112 , . , 20 Interest ............. . ...... . 21 Payments to aftPlates 224,310 196,917 27,393 22 Depreclatim, depletion, and amortization 117 411 18,024 99,387 23 kisurance 24 Other expenses. itemize expenses not covered above (List miscellaneous expenses In Una 24f. If One 24f amount exceeds 10% of line 25, column (A) amount, list Tine 24f expenses on Schedule O) a PROGRAM SUPPLIES ................. b PRO»ssaoNAL FEES OT13ER s g � � r� 699,509 ,v, 695,508 • ` 4,001 _ r n 418,710 78,128 340,582 c OPERATING SpPPLIES d TRANSPORTATION 247,212 83,240 163,972 84,902 83,706 1,196 84,123 73,986 10,137 e REPAIRS AND MAINTENANCE f All other expenses„ 140,250 95,419 44,831 25 Total functional expenses, Add lines 1 throw h 24f 7,417,727 5,638,135 1,779,592 0 26 Joint coats. Check here *H it following SOP 98-2 (ASC 958-720). omplafe this Una only if the organization reported In column (8) joint costs from a combined educational campakln and tundralsby softalion ....... DAA Form yVU (2010) CCM 0ZMWZ012 3t16 PM Fonn980f2010j GUIDANCE CARE CENTER INC 59-1458324Patq1 t ` < Balance Sheet (A) (B) Beginning of year End ofyear 1 cash —non -Interest bearing ............... .. . . . ................. . ... .. , .... 815,417 1 599,518 2 Savings and temporary cash Investments ... ............ 2 1 391 391 3 817,502 3 Pledges and grants recelvabte,not . ............... . .................. . ........ 56,6001 4 1 111,550, 4 Accounts receivable, net I 5 Recelvables from current and former officers, directors, trustees, key irk �� FAR k� § I p t'i „ it ,� ¢ employees, and highest compensated employees. Complete Part It of w`# (t)g , r�".r `rr..., �........» '1 Schedule L .., .., ..r .,. rt,. 5 ;r..... 1 .... . .a,�"M a2A• 6 Receivables from otherd/squalNledparsons {as defined under sect/wr 4958(0(1)), persons described In section 4958(c)(3)(B), and contributing s , employers and sponsoring organizations ofsecticn 501(c)(9) voluntary �•� s employees' beneficiary organisations (see instructions) g m 7 Notes and loans mcelvable, net 7 w ............ 8 inventories for sale or use 8 Q 9 Prepaid expenses and deferred charges ........ ... 260,398 9 204,780 10a Land, buildings, and equipment cost orila ~s I otherbests. Complete PartVI of schedule D 10a 6 368 153 #_i r b Less: accumulated depmcletion............. ....... 10b 3,502,966 3 019 170 1 Yn�r tsM14 2,865,187 11 11 Investments —publicly traded securities 12 12 Investments--othersecurkles. See Part Ili Gne 11 .................................. 13 13 investments —program -related. See Part IV, line 11 .............................. 14 14 Intangible assets 15 Other assets. See Part W, fine II ............ .................................. 16,442 15 135,961 5,559,418 16 4,734,498 16 Total assets. Add knes 1 throe 18 mustequal line 34 ................ . . .......... 17 Accounts payable and accrued expenses . ..................................... 701 196 17 557 522 18 18 Grants payable .... 79,392 19 1 73,856 19 Deferred revenue 20 20 Tax-exempt bond liabiffes ....................................................... 21_ 21 Escrow or custodial account frab&4. Complete Part IV of Seheduk D 22 Payables to current and former officers, directors, trustees, key��,° employees, highest compensated employees, and disqualified persons.to fi :3Complete Part II of Schedule L 22 23 Secured mortgages and notes payable to unrelated third parties . , ... , . , .. , ..... 1,719,111 23 1,516,376 24 loans 24 Unsecured notes and payable to unrelated third parties , .. , .. , , , , . , , . , 25 OthertiabAles. Complete Part XofSchedule D 949,381 25 288,992 _3_, 449. 0$0 2 2 436 746 28 Total llabititles.Add lines 17through 2ti ...... _ .,,._... ,„....._............ Organizations that follow SFAS 117, check Isere ! and complete lines 27 through 29, and lines 33 and 34. 27 Unrestricted net assets 2 110 338 27 2,297,752 M re 28 Temporarilystricted net assets .................................................. 28 C 29 Permanently restricted net assets 28 U Organizations that do not follow SFAS 117 check here) and ' wi t hla fr 1=a t q n �- p complete lines 30 through 34. 30 Capital stock or trust principal, or current funds . .. �.. .. N .,..a. 30 . . . . . . . . . . . . . . . 31 Paid -In or capital surptus or land, building, or equipment fund 31 rD 32 Retained eamkigs, endowmen4 accumulated Income, or otherfunds 32 2,110,3381 33 2,297,752 m 33 Total net assets or fund halances ............ z 34 Totaldabllltlesand net assefslfundbalances ................................. ... 5,559,4181 34 1 4,734,498 Form 990 (2010) nAA GSCM 02/49/2012 3:1 a PM Form 990 f2010 GUIDANCE/CARE CENTER INC 59-1458324 Page 12 .. Reconciliation of Net Assets Check if Schedule O contains a response to any question in this Part Xl ...... . ............................�� 1 Total revenue (must equal Part VIII, column (A), line 12) 1 7,605,141 . , , . _ .. , , , 2 Total expenses (must equal Part IX, column (A), line 25) .... 2 7,417,727 .. , . ... . . . . . . . . . . . ..... . .... . . .. . . . 3 Revenue less expenses. Subtractllne 2 from line i 3 187 414 .............................................. ...... 4 Net assets orfund balances at beginning of year (must aquaf PartX, line 33, column (A)) 4 2,110,338 ................. 5 Other changes In net assets or fund balances (explain In Schedule 0) . , . , ..... ............................. ..... , 5 0 6 Net assets orfund balances at end of year. Combine 11nes 3, 4, and 5 (must equal Partx line 33, column(ell 6 2,297,752 Financial Statements and Reporting Check if Schedule O contains a response to env auestion in this Part Xff....................................... (1 1 Accounting method used to prepare the Forth 990: D Cash U Accrual R Other If the organization changed Its method of accounting from a prioryear or checked "Other," explain in k < Schedule 0. 2a Were the organhallon's rmancial statements compiled or reviewed by an Independent accountant'! 2a X b Were the organizations financial statements audited by an Independent accountant? 2b X c If "Yes" to line 2a or 2b, does the organizaton have a committee that assumes mspons161fiiy far oversight of the audit, review, or compllation of its rinancial statements and selection of an independent accountant? .... . .............. .... 2c X If the organization changed either ffs aversfght process or sefec!!on process during the fax year, explain In Schedule O. 17rd�4 M., , d If "Yes' to line 2a or 2b, check a box below to indicate whether the rrnandal statements for the year were Issued on a separate basis, consolidated basis, or both: GJ Separate basis P Consofidated basis Both conso ideted and separate basis 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth In the Single Audit Act and OMS CircularA-133? .... .. ......... .............. b If "Yes,"d1d the organizatton undergo the required audit ar audits? if the organization did not undergo the reaufred audit or audits. exatafn why In Schedule 0 and describe anv steps taken to undergo such audits ........................... Fwm 990 (2010) OAA GCM OVOM012 3:16 PM SCHEDULE Public Charity Status and Public Support OMB Ift 154& 047 (Fotm 990 or 990-E2) 2010 Complete if the organization is a section $01(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust !?apartment of the Treasurycr r F ► Attach to Form 990 or Form 990-EL ► See separate Instructions. Intemai Revenue Senlca p Name of the organization Employer Identification number GUIDANCE/CARE CENTER INC 159-1458324 The organization Is not private foundation because ltis: (For&hes 1 through 11, check only one box,) 1 A church, convention of churches, orassocfation of churches described In section 170(b)(1)(Axl). 2 A school described In section 170(b)(1)(A)(11). (Attach Schedule E.) 3 A hospital or cooperative hospital service organization described In section 170(b)(1)(A)(11t). 4 A medical research organization operated In conjunction with a hospital described in section 170(b)(1)(A)(tii). Enter the hcspftal'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 11.) S ❑ A federal, state, orixal government orgovemmental unit described in section 170(b)(1)(A)(v). 7 An organhmNan that normally receives a substantial pert of Its support from a governmental unit or from the general public described In section 170(b)(1)(A)(vi). (Complete Pad 11.) 8 A community trust described In section 170(b)(1)(A)(A). (Complete Part it.) 9 An organization that normally raeeives: (1) more than 33 113% of cis support from contrlbuffons, membership fees, and gross receipts from activities related to Its exempt functions --subject to certain excepfions, and (2) no more than 33 113% of its support from gross imreshment Income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization aiterJune 30, 1975. See section 509(a)(2). (Complete Part 111.) 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 ptdW* supported organizatlons described In section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines Ile through 11h. a ❑ Type I b ❑ Type 11 c ❑ Type 111-Functione0y Integrated d n Type Ili -Other a ❑ Sy cbeckfng this box, 1 certriy that the organization Is not controlled directly or fnrh'rectly by one or morn disqualified persons other then foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) orsection 509(a)(2), f If the organization received a written determination from the IRS that it is a Type 1, Type 11, or Type 111 supporting organization, check this box ... ❑ g Since August 17, 2006, has the organization accepted any gXt or ecmtrfbution from any of the following Persons? (1) A person who directly orind1mc dy controls, either alone or together with persons described In (it) and Yes No (19) below, the goveming body of the supported organization? , , , , , , . , , 11 (if) A family member of a person described In M above? 1 I 011) A 35% controlled entity of a person described In (0 or ffI above? ....................................................... 1, 11 n rravrae me roc mrormaucn aoour ma su oneo o anrzauon s). (1} Name ofsuppaded (o) EIN (of) Type of organization (iv} Is theotgWftdW (v) Did you nd6 (VI) Is the (vil) Amount of arganizadon (desarW on dries 1-9 in cd, 0) 9sted In your IM INgankafiml b mV&*&A b ml. Support above orlRCsecAan gommingdocument? col, 0)ofyour 0)orgathedia9re (see instructlonsV WpFnrl? Ills,? Yes No Yes No Yes No (A) (i3} (C) (D) M — aa pg -. p e_ Total r 2� 1 ;x$�A. i. „�u'dJ �,.i1 ..� .. 6�P`i i�9'3. L3.N i�� s'�Pi.��.n✓d h'�A�..i� ��r .• 'f °�� x- 'A ;SIN �+. :: P."i-1 L p... For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 9904EL Schedule A (Form 990 or 990-EZ) 2010 LM. GCM 02/09/2012 s;18 PM Schedule A (Form 990 or990-EZ) 2010 GUIDANCE/CARE CENTER INC 59-1458324 Page 2 � P tk?if A 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 l or if the organization failed to qualify under Part /it, if the organization fails to qualify under the tests listed below, please complete Part iN.j Calendar year (or fiscal year beginning in) ► (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total 1 G(Rs, grants, contributions, and membership fees received. (Do not Include any 'unusual grants.' , . _ ... , _ . , 2 Tax revenues levied for the orgeniza#on s benefit and either paid to ar expended an its behaff 3 The value of services or factlities fumished by a governmental unit to the argantzetion without charge .......... 4 Total. Add lines i through 3 5 The portion of total contributions by each person (other than atl� governmental unitorpubiicly supported organization) Included orr1 tine 1 that exceeds 2% of theamount shown on line 11, column a Public suRpott Subtract ke 5 born line 4WN i ax hmi"s' ��P=, - F u;, h3 S. viz � 1 R�iY- P �� c t' a f a -� , � a r _��u,. ,�aJ t4 �` 1i2 �vggg �' + g �' '' F t� ,'�i' ,v�, R G t I �N `°� ' 1s4 r� a, idi Section R. 'total Support C a le n dar year (or fiscal year beginning In) ► (a) 2006 (b) 2007 c 2008 (d) 2009 (a)2010 f) Total 7 Amounts from tine 4 ................... 8 Gross income from Interest, dfvldands, 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. Go not Include gain or loss from the sale of eapitat assets (Explain in Part IV,) . . . .... . ........... 11 Total support. Add fines 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) 14 Public support percentage for 2010 (tine 6, column (0 divided by Me 11, column (0) 14 .................................. % 15 Public support percentage from 2009 Schedule A, Part 11, tine 14 15 % 16a 33113% support test-2010. If the organization did not check the box on line 13, and fine 14 Is 33 M% ormore, check this box and sip here. The organization qualifies as a publicly supported organization ► b 33113% support test-2009. If the organization did not check a box on line 13 or 16a, and line 151s 33113% armors, check this box and stop here. The organim an qualifies as a publkty supported organization ► ❑ 17a IM1.-facts-and-circumstances test-2010. if the organization did not check a box online 13, 16a, or i6b, and Gna 141s 10% or more, and if the organization meets the "facts -and -circumstances' test, check this box and stop here. Explain in Part W haw the organisation meets the facts -and -circumstances' test The organization qualifles as a publicly supported organization .......... ............ ► ❑ b 10%-facts-and-4ircumstances teat 2009, If the organization did not check a box on line 13, 16a, 16h, or 17a, and fine 151s 10% or mars, and If the organization meets the !acts -and -circumstances" test check this box and stop here. Explain In Pad IV how the organization meets the "facts -and -circumstances" test The organization qualifies as a publldy supported organization ► 18 Private foundation. If the organization did not check a box on line 13, 15a, 16b, 17a, or 17b, check this box and see Instructions Schedule A (Form 998 or 990-EZ) 2010 M. G,GM 07109/2012 3.'16 PM Schedule A(F-an77990 or 980-EZl 2010 GUIDANCE / CARE C AMR INC 5 9 —1 45 S 3 2 4 Page 3 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 11. If the organization fails to qualify under the tests listed below, please complete Part 11..2 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 grarw) .,,. 4,290,012 4 036 582 3,902,788 7,598,848 7,577,281 27,405,511 D 2 Gross receipts from admissions, merdmr4se sold or services performed, or facilities famished In any activity that is related to the organization's tax-exempt purpose . - ....... . 3 Gr= racelpts from activities that are not an unrelated trade or business under section $13 0 4 Tax revenues levied for the organkatlon's benetlt and either paid to or expended on Its behalf 5 The value of services orfactlfttas furnished by a governmental unit to the org keffan without charga , ........ , . . 4,290,012 4 036 5BZ 3,902,788 7,598,849 7 577 2B1 27,405,511 6 Total, Add lines I through 5 ........... 7a Amounts Included on lines 1, 2, and 3 recaked from disqualified persons ...... b Amounts included on lines 2 and 3 received from other then disquallied persons that exceed the greater of $5,000 or 1% of the amount on Ow 13 for the year ... 0 0 0 c Add lines 7a and 7b 8 Public support (Subtract line 7c from true 6.) r3,r s asp r� Section B. Total Support Calendar year (or fiscal year beginning In) ► (a) 2006 (b) 2007 c 2008 d) 2009 (e) 2010 Total 4,290,012 4,036,582 3 902 7BB 7,598,848 7,577,281 27,405,511 9 Amounts tram line 6 ................... 10a Gross Income from interest, dtvtdand% payments received on securities loans, rents, royalBes and income from similar sources , , . - 8,66 6,8531 4,832 6,624 4,649 31,621 b Unrelated business taxable Income (less section 511 taxes) from businesses acquired after June 30, 1975, ...... . c Add lines 10o and 10b ................ 8,663 6 853 4,032 6,624 4,649 31,621 11 Not Income from unrelated business activities not Included In tine 10b, whether or not the business Is regularly carried on , , , . 0 12 other Income. Do not Include yahr or loss from the sale of capital assets (Explain in Pert IV.) 57,353 14,947 10,720 23,211 106,231 13 Total support. (Add lines 9, 10c, 11, and12.) 4,298,675 4 1D0 78B 3,922,567 7,616,192 7,605,141 27,543,363 14 First five years. If the Form 990Is for the organizedon's rust; second, third, fourth, or fifth tax year as a section 501(c)(3) organisation, check this box and stop here „ .... ► Section C. Computation of Public Support Percents e 15 Public support percentage for 2010 (line 8, column (0 divided by fine 13, column (t)) . , . , , ... , .. 1S 99.50 % ....................... 16 Pubffcsupncvtnercentacefmm2009Schedule A.PedIll. line 15.... --------------------- -------------- ------ ---- -- _ 16 99.53% 17 Investment income percentage for 2010 {tine 10c, column (f) dh*fed by line 13, column (0) . .. . . . ...... . .... ... 17 _ % 18 Investment Income percentage from 2009 Schedule A, Part III, line 17 18 % 19a 33113% support tests-2010, If the organization did not check the box on line 14, and line 151s more than 33 113%, and line 17 Is not morn than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization ► QX b 33113'% support tests--2009. If the organization did not check a box an line 14 or Ilne Igo, and line 16 is more than 33113%, and tine 18 Is not more than 33 113%, check this box and stop here. The organization qualifies as a publicly supported organization , , , , , , , , , , , , , , 10. H 20 Private foundation. if the orgentzaton did not check a box on line 14, Igo, or 19b, check this box and see Instructions ..... Schedule A (Form 990 or 9904EZ) 2010 OAA GCM 02MWO12 3:16 PM Schedule A(Fdrm99Oqr990-Eg)2ojq GUIDANCE/CARE CENTER INC 59-1458324 Page 4 Supplemental Information. Complete this part to provide the explanations required by Part 11, line 10, Part 11, line 17a or 17b; and Part 111, line 12. Also complete this part for any additional information, (See instructions). OAA Schedule A (Form 990 or 990-EZ) 2010 GCM 02 09/2012 3.16 PM SCHEDULE D Supplemental Financial Statements 1 oM8No.1545- 0,17 (Form 990) ► Complete if the organization answered "Yes," to Form 990, 1 2010 Department arme Treasury Part iV, line 6, 7, 8, 9,10, 11, or 17. intemal Revenue Service ► Attach to Form 990, 0-p See separate (nstructions. %1 krl c _ fig .".ins i% Name of the organization Employer Identification number GUIDANCE/CARE CENTER INC 59-14SS324 ( Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Fon-n 990, Part IV, line B. (a) Dxwr advised funds (b) Funds and other aoeounts 1 Total number at end of year 2 Aggregate contributions to (during year) . . .. . ... . ............. . . . . 3 Aggregate grants from (during year) . , .. , . , . 4 Aggregate value at end ofyear................................... 5 Did the mgankatlon Inform all donors and donor advisors In writing that the assets held In donor advised funds are the arpanization's property, subject to the ommization's exclusive legal control? . . . . . . . . . . . .... . . . . .. . .. . . . . . .... . .. . . . . Yes No 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any otherpurpose Impermissible Dnbete benefit?..... _.................................................................. —----.-- - - n Yes n No 1 Purpose(s) of conservation easements held by the organization (check all that appfy). Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area P►otectian of natural habitat Preservation of a certrred historic structure Preservation ofopen space 2 Complete tines 2a through 2d if the organization held a qualiflad conservation contribution In the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year a Total number of conservation easements 2a b Total acreage restricted by conservation easements ..................... ............................. 2b c Number of conservation easements an a certified historic structure Included In (a) 2c d Number of conservation easements Included in (c) acquired after 8/17106, and not on a historic structure Wed in the National Register ...... .............. .. ...... 2d ............................... 3 Number of conservation easements modified, transferred, released, extfngulshed, or term1naled by the organization during the tax year ►► ............ 4 Numberof states where property subject to conservation easement Is located ► 5 Does the organization have a written policy regardng the perfodlc monitoring, inspection, handling of violations, and enforcement of the conservation easements It holds? Yes No 6 Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year 7 Amount of expenses Incurred in monitoring, inspecting. and enforcing conservation easements during the year ►$ 8 Does each conservation easement reported on tine 2(d) above sallsfy the requirements of section 170(h)(4)(6) (t) end section 170(h)(4)(a)(h)?............................................................................................. Q Yes ❑ No 9 in PartXIV, describe how the organization reports conservation easements In Its revenue and expense statement and balance sheet and Include, If applicable, the text of the footnote to the organizations financial statements that describes the organbmtfon's accounting for conservation easements. 3lar.) Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" to Form 990, Part IV, line 6. 1a if the organization elected, as permitted under SFAS 116 (ASC 956), not to report In Its revenue statement and balance sheet works of art, historical treasures, or other similar assets held forpubilc exhibition, educafbM or research In furtherance of public service, provide, in PartXIV, the text of the footnote to its famncial statements that describes these Items. b If the organization elected, as permitted under SFAS 116 (ASC 958), to report In its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research In furtherance of public servk e, provide the following amounts relating to these items; (1) Revenues included In Form 990, Part VIII, line 1 ► 3 (ll) Assets Included In Form 990, PartX ► $ ........... 2 If the organization received or held works of art, historical treasures, or other simller assets for financial gain, provide the foRaWng amounts required to be reported under SFAS 116 (ASC 958) relating to these Items: a Revenues included In Form 990, Part VIII, line i ► S b Assats included In Form 990 Part X.... ............ ...: ..... .... ..... .. ........... .. ................ ► 3 For Paperwork Reduction Act notice, see the instructions for Form 990. Schedule D (Form 990) 2010 DAA GCM 02M92012 3:16 PM Schedule D4arm 990) 2010 GUIDANCE/CARE CENTER INC 59-1458324 Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the otgardzatton's acquisition, accession, and oihermcards, check any of the following that are a significant use of Its colection Items (check all that apply}: a Public exhibition d H Loan or exchange programs b scholarly research aOther c Preservation for future generations 4 Provide a desc*11on of the organizatfan s collections and explain how they further the organization's exempt purpose In Part XtV. 5 During the year, did the organdzatlon soUcit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organizatlen's collection? .. . . ............................ Yes No 141 Escrow and Custodial Arrangements. Complete if the organization answered °Yes" to Form 990, Part 1V, line 9, or reported an amount on Form 990 Part X, line 21. la Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? ............................ ea o b if "Yes,"explain the arrangement in Part XIV and complete the roliowing fable: Amount _ cBeginning balance ............ ..................... .................. .......................... ......... ... 1c dAdditions during the year.................................................................................... 1d e Distributions during the year ..................................................... ........................... 1e f Ending balance ...................................... lf 2a Did the organization Include an amount an Form 990, Part X, tine 21? ......................... ..... . ........... Yes No b If *Yes.'exploln the arrangement in Part XIV. ndawment Funds. Complete if or anizaiion answered 'Yes' to Form 990 Part 1V line 10 la Beginning of year balance b Contributions c Net investment eamings, gains, and losses d Grants or scholarships .................... a other expenditures for facilities and programs ............................... f Administrative expenses , g End of year balance ...................... (a) Current yeer (b) Pdaryear (e) Two years back (d) Three years beL (a) Fouryears back ij t 3 � W� , 21. z Provide the estimated percentage of the yearend balance held as: a Board designated or quasi -endowment ► . , .......... % b Permanent endowment ► % c Term endowment ► 36 3a Are there andawment funds not In the possession of the organtzatlan that are held and administered for the organization by: res I Na (1) unrelated organizations (ti) related organizations .. . ..... .. . b If "Yes" to 301), are the related organizati.ons. . listed as requi.red on...Sch..edule. R?. 3b 4 Describe in P&fXIVfhe,Ltandqd vans ofthe anization s endowment funds. 1%64W TI I nnei MAIAinnn nnri Fn,vimmant ,Qo;m t+nrm t}on pmrt X ling in DescrtPtloa of kwestment (a) Cost or other basis onvestment) (b) Cost or other basis (other) (c) Accumulated depredatlon (d) Sock value 1a Land .................... b Buildings ..... . ...... . ........ . c Leasehold improvements , , , . , _ , . d Equipment .................... e other. ... ... .... ......... 643 122 �;;K� .... �> `: _ 643,122 5 725 031 3,502,966 2,222,065 Total,. Add lines is through le. olumn (d) must equal Form 990, PartX, column B), One 10(c).) . . . . . . ... ... . . . 1 ► 2,865,187 Schedule D (Form 990) 2010 DAA GCM 02MP12012 3:16 PM Schedule D (Form 9921 2010 GUIDANCE/CARE CENTER INC 59-1.458324 Page 3 e ar r» 4..,, »t.— nak... e.,.,...•.0 eee 1:-- Dort D.'+ V tb,n 99 (a) Description of socurfty or category (inducing name of secudly) (b) Book value (R) Method of valuatlon: Cost or end-a"ar market value (1) Flnanclal derivatives (2) Closely -held equity interests .... ...... ............... ........... (3) Other... ...w ............................................................... r?i............................................................... ............................................................... . t..... ......................................................... .. M.............. .................. ............ I — ............. o............................................................... ( Total. Column b must a val Form 990, PartX cot. a 11ne 12.) ►" l9 $4,,,,. �� :, `; ' r;� x4 ` Investments —Program Related. See Form 990 PattX line 13. (a) Aescriptron ork"Stment type (b) Book value (c) Method ofvetuatkn: Cost or curd -of -year market value 1) 2 4 5 6 (7) (e is (10 Total, (Column ('b) must a at Form 990, Part X, cot. B line 13. ► t S 2. FIN 48 (ASC 740) Footnote. In Part XIV, provide the text of fhe footnote to the organization's furanclat statements that reports the organization's Ilabllily for uncertaln tax positions under FIN 48 (ASC 740) pAA Schedule D (Form 990) 2010 GCMQ2MM0123.16PM SChodule D (Form 990,12010 GUIDANCE/CARE CENTER INC 59-1458324 Page 4 - P'Wf'tXf,,' Reconciliation of Change In Net Assets from Form 990 to Audited Financial Statements I Total revenue (Form 990, Part Vitt, column (A), line 12) ........ 1 7,605,141 2 ................... .......... Total expenses (Form 990, Part X. column (A), line 25) ......................................... .................. 2 7,417,727 3 ................ Excess or (deficlo ror the year. Subtract line 2 from line 1 ............................................. 3 187,414 4 Net unreafted gains (losses) an Investments ............................... I ...... 4 6 Donated services and use of facilities ........... ............... ...... ......... 6 6 Investment expenses.. ......... ................ 1. � ..... —.— ........................................ 6 7 Prior penbd adjustments ........... " * .... * * ...... * ....... ........ * .... * ' ' '' * .... 7 8 Other (Describe In Part XIV.) ............................................... .................. ............ a 0 9 Total adjustments (not). Add fines 4 through 8 ........... _ .................................. .................. 9 10 Excess or (defldt) for the VeRf Der audited financial statements. Combine lines 3 and 9 10 187,414 R Reconciliation of Revenue per Audited Financial Statements With Revenue per Return I Total revenue, gains, and other support per audited financial statements ..... ................ ............1 7,605,141 2 Amounts included an Are 1 but not an Form 990, Part Vill, One 12: a Net unrealized gains on investments 2a b Donated services and use of lac/lIttes .......... 2b c Recoveries otpribryear grants ................. .................. 2c d Other (Describe In PartXIV.) ......................................... ..... 2d a Add lines 2a through 2d 29 3 Subtract line 2e Iron; line 1 ............ .............................. ...... 3 7,605,141 4 a .......... Amounts Included on Form 990, Part Vill, line 12. but not on line 1: Investment expenses not IndWed an Form 990, Part Vill, line 71; , ....... ............ 4a b Other (Describe in Part XIV,) . ........ ........ ................................ 4b cAdd lines 4a and 4b — ....... ..................................................... —.— ................... U T*MFZ Reconciliation of Expenses per Audited Financial Statements With Expenses per Return I Total expenses and losses per audited financial statements 1 71417,727 2 Amounts Included on Fine I but not on Farm 990, Part K line a Donated services and use of facffitles 2a b Prior year adjustments 7b c ........................... ........ Otherlosses; ................ .............. ...... .. 2c d Other (Describe In Fort XIV.) ......... ............................. . .. 2d a Add lines 2a through 2d 29 3 ............................ .......................................... Subtract #ne 2e from &m I ...... 3 71417,727 4 ............................................. .......... Amounts included on Form 990, Part D( firm 25; but not on line 1: a Investment expenses not included an Form 990, Part Vill, Me 7b ......... 4a b Other (Describe in PartXIV.) ...................................... . 4b 0 a Add lines 4a and 4b 4c 6 Tolelexnenses. Add lines 3 and4c. (This musteaual Form 990. Part L &w 18.) 5 7,417,727 Supplemental Information Complete this part to provide the descriptions requked for Part 11, fines 3, 5, and 9; Part III, lines I a and 4; Part IV, lines 1b and 2b; Pad V, line 4; Part X, line 2, PartX1, Fine B; PartX11, lines 2d and 4b; and PartX111, lines 2d and 4b. Also complete this part to provide any additional Information. ........... I ......................................... ................ —1-111 .................... ... I. I ...... I ............ .............. ...... — 1. . .................... — ..... . I .................... I.—I-11 .... ......................................................... ....................................... .......... I .... I ....... I . ......... . ............. ....... ............... I.— ................... ......................... ............................. ............... ............... ......... 11.1-1.1.1 ....... ......... ........................................... .......... .......... ......................... I ................. .......... ............... ............ ...... .............................................. ........ .................. ........... Schedule D (Form 990) 2010 DAA GCM OZAW&012 X t B PM Schedule D (Form 990) 2010 GUIDANCE/CARE CENTER INC 59-1458324 Page_5 Supplemental Information (continued) Schedule 0 (Form 990) 2010 DAA GCM 02M912012 3:16 PM SCHEDULE J I Compensation Information (Form 990) For certain Officers, Dln3ctors, Trustees, Key Employees, and Highest Compensated Employees ► Complete if the organization answered "Yes" to Form 990, Department or the Treasury Part IV, line 23. Internal Revenue Senrka 1 ► Attach to Form 990. ► See separate Instructions. OMB No. 1 US-0447 2010 Name or the organkatlon Employer GUIDANCE/CARE CENTER INC 1 59 1458324 Identification number 1a Check the appropriate box(es) If the organization provided any of the following to or for a person listed in Form 990, Part Vil, Section A. One Ia. Complete Part 111 to provide any relevant inforrnatbn regarding these gems. First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence Tax IndemniflcaOon and gross -up payments Health or soda/ club dues or Initiation fees Discretionary spending account Personal services (e.g„ maid, chauffeur, chef) b If any of the boxes online la are checked, did the organization folow a written poifcy regarding payment or reimbursement or provision of all of the expenses described above? if "Alo,"complete Part Ill to explain ................ 2 Old the organization require substantiation prior to relrnbursing or allowing expenses Incurred by all officers, directors, trustees, and the CEOIExecutive Director, regarding the items checked in Ane ta? ...................................... 3 indicate which, if any, of the fofiowfng the organization uses to establish the compensation of the orgenimtlon's CEO/Executive Director. Check all that apply. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee 4 During the year', did any person listed In Form 990, Part Vil, Section A, [be la, with respect to the Elting organization or a related organization: a Receive a severance payment or change -of -control payment from the organization or a related organization? ....................... b Participate in, orreceive payment from, a supplemental nonqualified retirement plan? c Partic ipate In, orreceive payment from, an equity -based canpensatlon arrangement? ............................................ 1f "Yes" to any of Ones 4a-c, Ott the persons and provide the applkabie amounts for each item in Part IIi, Only section 601(c)(3) and 501(c)(4) organizations must complete lines 5-9. For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of. - a The organization? ......................................................................................................... b Any ralated organization? . . If "Yes" to line 5a or 5b, describe !n part M. 6 For persons Osted In Form 990, Part VII, Section A, fire 1 a, d1d the organization pay or accrue any compensation contingent on the net earnings of a The organization? ......................................................................................................... b Any related organization? it"Yes" to time 6a or 6b, descnbe in Part tit. 7 For persons listed in Form 990, Part VII, Section A. line ia, did the organization provide any non -fixed payments not described In lines 5 and 6? if "Yes,' describe in Part ill ............................................................ S Were any amounts reported In Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? if'Yes,"describe In Part It/ ...............................................................................................................,. 9 If "Yes" to line 6, did the organization also follow the rebuttable presumption procedure described in For Paperwork Reduction Act Notice, see the instructions for Form 990. ►4 X X X M Schedule J (Form 990) 2010 M .41 M_ Im. O 43 m cc: co: 0:0 ceo D! 04 co: iF Ei GF i-F LZ 13 m m CD U) 4a+1 t ay Ln 4 a a m C t7 • CY ro Cy1. 4U R �y � 6 F y m GCM 02109/2012 X 16 PM SCHEDULE M Noncash Contributions oMS No. t645-o047 (Form 990) ► 20'10 Complete if the organizations answered "Yes" on Form 990, Past N, lines 20 or 30. a � Tivamoy �e� Revenue 3eemce ► attach to Form 990. £_ Name cf the organhatlon Employer identification number GUIDANCE/CARE CENTER INC 59-1458324 :t Wf i-WTrines of Pronertv a) k Gh N apptkable b Number of corrtnbutlons or Ile= canfrtbuted (c) Norroesh conin3utlon emounts reported on Form 990, Part Vftl 6rre 1g ( ) Method of deh mWng noncash contribution emounfs 1 Alt: --Works of aft 2 Art—J-tistoffcet treasures 3 Art Fractlona/Interests 4 Books and pubilcatfons .......... 5 Clothing and household(( goods 6 Cars and otherVehkdes 7 Boats and planes 8 lntetlectual property 9 Securities --Publicly traded 10 Securities=Closely held stock 11 Securities —Partnership, LLC, or trust Interests 12 Securities —Miscellaneous 13 Qualdled conservation contribution --Historic structures 14 Qualified conservation contribution —Other ............. 15 Real estate -Residential 16 Reel estate —Commercial 17 Real estate —Other .............. 18 Collectibles .... 19 Food krvento .. 20 thugs and medical supplies 21 Taxidermy ................ 22 Historical artifacts ............... 23 Scienbfrc specimens . 24 Araheotogica/ art/facts 25 Other►( INKIDi1] nONA'PZON) X 133884 26 Other ► { ....................... ) 27 Other ► { ) 28 Other ► 29 Number of Forms 6283 received by the organization during the tax year for contributions for F29T which the organization completed Fort 6283, Part IV, Donee Acknowledgement . . .... . ....... Yes rt� IT 40 No X 30a During the year, did the organization receive by contribution any property reported in Part required to be 1, lines i 28 that It must hold for at least three years from the date of the JnNal contnbution, and which Is not � used for exempt purposes for the entire holding period? ..... , . 30a b If'Yes,"describe the arrangement In Part 11, M 31 Does the organization have a gift acceptance policy that requires the review of any non-standard x contrtbut4ons7 1 31 ` y� 1 $ H 1 X 32a Does the organiralktn hire or use third parties or related organizations to solicit process, orsepnoncash contributions? .......................................................................................................... 32, - - X b If 'Yes," describe In Part 11., 33 If the organization did not report an amount in column (c) for a type of property for which column (a) Is checked( describe 1n Partfl.„ u s� For Paperwork Reduction Act Notice, see the Instructlons for Form 9S0. Schedule M (Form 990)(2010) DAA GCM 022/09/2012 3,16 Ply sche M b :ss (Wiw GUIDANCE/CARE CENTER INC 59-1458324 fte2 Supplemental Information. Complete this part to provide the information required by Part 1, lines 30b, 32b, and 33. Also complete this part for any additional information. t Schedt$e M (Form 990)(2010) OAA GCM 07/08l2012 3: t 6 PM SCHEDULE o Supplemental Information to Form 990 or 990-EZ oM13No. 1546-�047 (Form 990 or 990-E,Z) Complete to provide Information for rosponses to specific questions on 2010 Form 990 or 990-EZ or to provide any additional Information. Aepartment of the Treasury i7illi,i fntemaf Revenue Service ► Attach to Form NO or 990-E2' Name of the crgsn(nftn _ Employer identification number GUIDANCE/CARE CENTER INC 1 59-1458324 Fox7a.990E Part VIt Line 11b _ Orcaaiza.tionrs Process.,to.Review Form.990. ........ .... THE 990 IS REVIEWED BY THE CFO AND REGIONAL CONTROLLER. ............. ...................... ......................................................... ....... ...... I ........ ........... ........ Form 990c - Enforcement of Conflicts Policy ... ........ ......................... THE BOARD REVIEWS ANY POTENTIAL CONFLICT AT THEIR ANNUAL BOARD MEETING. ................................................................................................................................................. Form 99C1 Part VIt Dane 15a - Compensation Process for Top Official THE EXECUTIVE COMMITTEE REVIEWS COMPARATIVE DATA ANNUALLY TO DETERMINE ...............................................................................................-................................... ......... .... _ COMPENSATION FOR TOP OFFICIALS. ............. ........................................................................................ Farm 9901 Part VIfsation P....frocess or..Office..rs ............. .. ..............................,.....,... THE EXECUTIVE COMMITTEE REVIEWS COMPARATIVE DATA ANNUALLY TO DETERMINE .................................................................................................................................................. COMPENSATION FOR ALL OFFICERS AND KEY EMPLOYEES. ................................................................... Form 990! Part VIr. Line 19 - Governing Documents Disclosure.E,xplanation ................. DOCUMENTS ARE AVAILABLE UPON REQUEST ............I........I. .......I........ For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ, 8ahedule 4 (Form 990 or 990-EZ) (2010) DAA Fl Fl Ll z %F m Sit Q) CIzt Q) LL la. c Q r c fi siCi fi S- 0 m, w tn P—Cb CK as c o a S C3 21 m I I rn >n 2 e �I�el�la�ise6��>�Io-Cl�elxl�v �Ia�1�It41PC -I ;:1 El r1 M M 0 M - L cs C ro • 4 � 1 UL t� � c C o . m � CO ID Q. o 0 i 1Cz Ri � C C � � ° � df OI � m• h• �• tp L W C 'C ro o pCp C o m m mm O 'ttf 4' d o@ m m m a Q. o y o `o C co isE Q o' C�> w e Q m t a cmi a' a s o tr ZL Al D D lu oy' u Q m m ts c m `d `om fim a° irx: ,,C,p1 wCsl fi 41 D{ I Ci Cf Ts z p a y y m�g�� m m i �t a a Co C9 ! a t Q ci u3 tr a z t4 .O U 'p m w.. m .L .� -. Y E C O G. D' s,<. lXw! �W 1n n o o 01 N o r- r c m o i N N i i i i i S i i i 5 n H H hl a po pp po b 5 D w (A M m 3 C O O ZZ Li E rG 0 a In tu P-1 GGM 0210912013:1ePM upplementai Information Complete this part to provide additional information for responses to questions on Schedule R (see . ---~'^—....--,--..—...--.'...~.—_—..--.'—..----' QCM OW912012 a 16 PM Forms Mortgages and Other Notes Payable 9'90 / 990-PF I 2010 For calendar Year2010 or tax yearbeginning 0701 10 andending 06 30/11 Mama Emptoyeridentifrcatton Number GUIDANCE/CARE CENTER INC 159-1458324 Original amount borrowed pate of loan Maturity date Repayment terms Interest rate 1 3 4 5 d 8 9 dl Security provided by borrower purpose ofloan 1 2 3 4 5 8 9 i0 ^K ...'•a" f ;d y,, _,- �, Consideration fumished by lender Wv _ i}§ '� � A t ..t,g h Za w Balance due at Balance due at be of year end of ear 1,719,111 1 516 376 2 3 4 5 8 7 8 9 ro Totals 1,719,111 1 516 37 6 ry t1a E 0 {CS co Ri CD U- u III U)- 01- N r^ M r-i Q tt'} Ci1 +s r-N M WI I trr, ur Exhibit 9: GCC 2010 Audited Financial Statement (The required special audit schedule of Actual Funding Sources and Revenues for FY 10 is contained within.) Attachment G GUIDANCE/CARE CENTER, INC. FINANCIAL STATEMENTS AND SUPPLEMENTAL SCHEDULES DUNE 30, 2010 Attachment G TABLE OF CONTENTS Independent Auditors` Report FINANCIAL STATEMENTS Statement of Financial Position Statement of Activities Statement; of Functional Expenses Statement of Cash Flows Notes to the Financial Statements SUPPLEMENTAL INFORMATION Report on Independent Certified Public Accountant: on Supplemental Information Independent: Auditors' Report on Schedule of Federal Awards and State Financial Assistance Schedule of Expenditures of Federal Awards and State Financial Assistance Notes to the Schedule of Federal Awards and State Financial Assistance Schedule of State Earnings Program/Cost Center Actual Expenses and Revenues Schedule 1 - 2 3 - 4 5 0 10 - 15 W. 17 - 18 M 20 21 22 - 25 Schedule of Related Party Transaction Adjustments 26 schedule of Bed -Day Availability Payments 27 REPORTS Report of Independent Certified Public Accountants on Compliance and On Internal Control Structure Over Financial Statements Performed in Accordance with Government Auditing Standards 28 - 29 Report of Independent Certified Public Accountants on Compliance and Internal Control over Compliance in Accordance with OMB Circular A-133 Applicable to each Major State Projects 30 - 32 Schedule of Findings and Questioned Costs 33 - 34 Management Letter 35 - 36 Data Collection Form 37 - 41 Auditor General - Florida Single Audit Act Checklist 42 - 43 Attachment G CALLAGHAN GLA S & M, ''. SAPGOLIS, L.L.C. CFR13C)EMI) PUBLIC ACCOUNTANTS 7,30,9 StAERIDAN STREET. SUtTE 20 H6LLYW010D, FLORIDA 33624 TELEPHONE (954) 986-4780 TELFFAX (954) 981-7912 To the Board of Directors Guidance/Care Center, Inc. 3000 41 Street, Ocean Marathon, Florida 33050 INDEPENDENT AUDITORS' REPORT We have audited the accompanying Statement of Financial Position of Guidance/care Center, Inc., as of June 30, 2010 and the related Statements of Activities; and cash Flows for the year then ended. These Financial Statements are the responsibility of the Organization's Management. Our responsibility is to express an opinion on these Financial Statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the Financial Statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Financial Statements. An audit also includes assessing the accounting principles used and significant estimates made by Management, as well as evaluating the overall Financial Statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion the Financial Statements referred to above present fairly, in all material respects, the financial position of Guidance/Care Center, Inc. as of June 30, 2010 and the changes in its net assets and cash flows for the years then ended, in conformity with generally accepted accounting principles in the United States of America. 1 Attachment G Board of Directors Guidance/Care Center, Inc. In accordance with Government: Auditing Standards, we have also issued a report dated January 30, 2011, on our consideration of Guidance/Care Center, Inc. Is internal control over financial reporting and on our tests of ,its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of testing, and not provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of the audit performed in accordance with Government Auditinu Standards and should be considered in assessing the results of our audit. Certifi Public Accountants .November 22, 2010 Attachment G GUIDANCE/CARE CENTER, INC. STATEMENT OF FINANCIAL POSITION JUNE 30, 2010 ASSETS CMENT. ASSETS Cash and Cash Equivalents (NOTE 1) $ 815,417 Patient Accounts Receivable, Net of Allowance for Uncollectable Accounts of $416,550 (NOTE 1) 56,600 Grants, Contracts and Other Receivables 1,391,391 Investments - CCMH 11,192 Prepaid Expenses 216,178 TOTAL CURRENT ASSETS $ 2,490,778 A§ (NOTE 1) Land 643,122 Buildings and Improvements 4,581,324 ;Furniture; Fixtures and Equipment 577,200 Transportation Equipment 540,936 6,342,582 Less -,Accumulated Depreciation 3,323,412 NET BOOK VALUE 3,019,170 OTHER ASSE'T'S (NOTE 1) Security Deposit 5,250 .Bond Issuance Costs, Net of Amortization of $34,422 44,220 TOTAL OTHER ASSETS 49,470 TOTAL ASSETS $ 5,559,418 Please Read the Accompanying Independent Auditors" Report and Notes to the Financial Statements 3 Attachment G t GUIDANCE/CARE CENTER, INC. STATEMENT OF FINANCIAL POSITION JUNE 30, 2010 LIABILITIES AND NET ASSETS -Q_W R IT LTAAILITIES Accounts Payable and Accrued Expenses Accrued Salaries and Related Expenses Deferred Revenue Due to Related Party Line of Credit Current Portion of Long -Term Debt TOTAL CURRENT LIABILITIES LM-'PERM DENT (NOTE 2) Long -Term Debt Deferred Revenue Less; Current Portion of Long -Term Debt TOTAL LONG-TERM DEBT TOTAL LIABILITIES NET 5AgLj_z RESTRICTED TOTAL, LIABILITIES AND NET ASSETS $ 345,009 356,187 43,249 653,779 295,602 217,425 1,719,111 36,143 217,425 $ 1,911,251 1,537,829 3,449,080 2,110,338 $ 5,559,418 Please Read the Accompanying Independent Auditors' Report and Notes to the Financial Statements 4 Attachment G GUIDANCE/CARE CENTER, INC. STATEMENT OF ACTIVITIES FOR THE YEAR ENDED ,TUNE 30, 2010 CHANCES IN NET ASSETS - UNRESTRICTED PUBLIC SUPPORT ANT} RRwwtmTES PROGRAM SERVICE FEES: Grants and Contracts Client Fees and Other Third Party Payors - Net Contributions TOTAL PROGRAM SERVICE FEES OTHER REVENUES: Interest Income Gain on Sale of Assets Other Revenues TOTAL OTHER REVENUES TOTAL PUBLIC SUPPORT AND REVENUE - UNRESTRICTED EXPENSES TOTAL, EXPENSES INCREASE IN NET ASSETS - UNRESTRICTED NET ASSETS - UNRESTRICTED JULY 11 2009 PRIOR PERIOD ADJUSTMENT (NOTE 7) J'UNE 30, 2010 $ 7,443,780 369,781 155.068 5,698 926 10,720 $ 7,968,629 17,344 7,985,973 7,695,175 290,798 1,735,580 83,960 $ 2,110,338 Please Read the Accompanying Independent Auditors' Report and Notes to the Financial Statements 5 Attachment G :5M to to w Ul ul tq M 0 n ux t t' 4 t 41 a gg to 2 4n qw} to t+.t W t�! t13 aP r CY Et5 4 �r kV � r 7+ p t+J -•S � r' r $ N1 �w f!' �01 w P3 tQ r � 4it q CI ty h- '' tD t'7 c td pO r C} U u! us im h tCl pp , t t t + F w 04 M+`hu d a o w er p chi RM t° in of ui aF iccyy 4n � Z p�. v Cam! Ctr1A gm� icy O t t , !y h tD ad I u! by f0 Id fldi ty vt t7 �r f r w W � r 2 a 01 LU [i w w Q 5 p OW w u o �Q ;btu o R Attachment G .- �y. t•7 U'2 W Q v � t7 U. tl# � Gt +"L 1Wf m ua � LT1 47 t v Ci 0 O r t f 4Q4rrff! too to t'! Y Ci *nf K! O too n m 0 nv c2 ter- N qQ p to i- Cl n m m Y CV ai r4 G7C7 R�1 r !7 4� I' R! R! tt 4 w w to w R e7 w �,,, x c m n cy a T iG Cam_ R7 vi v w Rio o m m Cr C4 t N ux N h Cam} will vy Ri to rqx !o m F Y 0 Y wa r�- uM wVp vi n z to t- [t1 W. w 0 ti �,2 Q Ula w a a a0-0 �a d« o ff � w� oc, ix w mEE cci � Attachment G cr+ my r u9s8mc77vaNIoaSIM cn q Sri � cn m 11- &u p tl#v(+h�r«R iV u N eQp C7 .r ui LEXJ U! to v 6 M m try « Q t � t-- �. t�{T�yyf .T- t+ imp� CNri ttN}} N Sg Lh h !A n fa to «C1 G1 icn� to td Qlm{q'��Q « NMM �L7.iM tq['7� —!�t 1^ QM' fit] Q 07 qQq WNi G1 N t''i iV tppl7�� G« R fi7 q_ to M C�Q� Wh N[+"IrQ'ir9'N TiY rM^v h- M Uf p N a " NN coltra QM 0 u rn va eN— t11 phpk « CD try f,ta « m�pp Cf iti C1S T' M 51 N G7 M1 M q C7 N iry UJ w I�" C iEi !1lU. v ep h4.7 rttN��Np 1�jn Qa'C~V « N Q ut ohp ui Kf N 47 t0 W t, � t3Y tn' O! v «A !ay iG t1 t+7E l"� CY Q 4jtYJ� ij} p {rp r p3 t+t CV 1�'. d 'M E„ Q tli [ M U'i p rir.mr cn srin en � iQiQq 4� N • Q pay �ipV eapp �qpp « « « VN' 0/ tp*! W N Cl t"- R7' 4}' to ID r tRi f1 0 V MQ Q�1 Ct3 tJ V! G! r— w w 0 W4 ;tu o m " x 2 w � �c w a v] a °u o v�smn°CawaR, o . no Attachment G GUIDANCE/CARE CENTER, INC, STATEMENT OF CASH FLOWS JUNE 30, 2010 CASH FLOWS FROM OPERATIN gT_W[ITIES Increase in Net Assets $ 2901800 Adjustments to Reconciliation Change in Net Asset to Cash Povided (Used) By Operating Activities: Depreciation and Amortization 245,977 (Increase) Decrease in Assets: Patient Accounts Receivable 41,408 Grant Contracts and Other Receivables (45,428) Prepaid Expenses (110,918) Increase (Decrease) in Liabilities: Accounts Payable (104,346) Accrued Salaries and Related Expenses (24,401) Deferred Revenue (32,482) NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES $ 260,610 CASH _FWOWS F89KINVESTING ACTIV CTTFS Purchase of Fixed Assets (75,671) Sale of Fixed Assets 152,367 NET CASH FLOWS PROVIDED BY INVESTING ACTIVITIES 76,696 S $SH FL()t' S FROM FINA �'' G ACTIVTT7 Due to Related Parties 151,223 Repayments of Line of Credit (2,362) Repayments of Long -Term Debt (167,729) NET CASH FLOWS PROVIDED (USED) HY FINANCING ACTIVITIES (18,868) NET INCREASE IN CASH AND CASH EQUIVALENTS 318,438 CASH AND CASH EQUIVALENTS - JULY 1, 2009 496,979 CASH AND CASH EQUIVALENTS - JUNE 30, 2010 $ 815,417 Interest paid for the year ended June 30, 2010 was $112,176, Please Read the Accompanying Independent Auditors, Report and Notes to the Financial Statements 9 Attachment G GUIDANCE/CARE CENTER,,INC., NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2010 NOTE I NATURE OF THE ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of the Organization The Guidance/Care Center, Inc. was formed and incorporated under the laws of the State of Florida as a not -for -profit corporation on May 28, 1973 to Provide treatment, counseling and prevention for mental health, drug and alcohol related problems. The organization is Located in Marathon Key, Florida. Accreditation Funding sources are beginning to require that providers be accredited to continue to receive funding. In addition, Department of Children and Families has adopted Policies whereby accredited facilities are subject to less intensive audits by Department of Children and Families staff. During the year ended June 30, 2010, the Clinic applied for accreditation under CARF (Commission on Accreditation of Rehabilitation Facilities). The process involved completion of a survey document and a three-day site visit by a team of three CARF surveyors. Although the resulting recommendations by the committee could result in no accreditation, a one-year accreditation or a three-year accreditation, the Clinic was awarded the highest recommendation, a three-year accreditation from June 2010 through June 2013. Financial Statement Presentation The Guidance/care Center, Inc. reports information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. Federal, state and local governments and public grants are recorded as support and an increase in net assets when performance occurs under the terms of the grant agreement. Net assets revenues, expenses, gains and losses are classified based on the existence of absence of donor - imposed restrictions. During the year, the Clinic did not have any net assets, which were subject to donor -imposed stipulations. Therefore, there' are no temporarily and/or permanently restricted net assets as of June 30, 2010. RE Attachment G GUIDANCE/CARE CENTER, INC. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) JUKE 30, 2010 NOTE I NATURE OF THE ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Income Taxes The Guidance/Care Center, Inc. received a determination from the Internal Revenue Service indicating that it is exempt under Internal Revenue Code Section 501(a) (3). It is classified as an organization that is not a private foundation under Internal Revenue Code Section 509 (a); accordingly, no provision for income taxes has been recorded in the accompanying financial statements The Federal Identification Number is 59-1458324. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts and disclosures contained in the financial statements. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and Cash Equivalents consist of cash held in checking accounts and is considered highly liquid. At various times during the fiscal year, the Organization's cash balance exceeded the federally insured limits. At June 30, 2010 cash balance was $815,417. Management believes the organization is not exposed to any significant credit risk on cash and cash equivalents. Patient Account Receivable Accounts receivable related to in -patient services are carried at net realizable amount based upon expected reimbursement rates from Medicaid, Medicare and other third -party payers. Accounts receivable from clients are carried at net realizable amounts after reducing standard fees to a sliding fee schedule based on the individual,s financial ability to pay. 11 Attachment G GUIDANCE/CARE CENTER, INC. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2010 NOTE I NATURE OF THE ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Fixed Assets Fixed Assets valued in excess of $4,999.99 are capitalized. Fixed Assets are valued at cost when purchased or estimated fair value at date of donation. Depreciation is computed on the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements and capitalized leased assets are amortized on the straight-line method over the term of their respective leases or their useful life, whichever is shorter. Depreciation and amortization expense for the year ended June 30, 2010 amounted to approximately $154,195. The estimated useful life range of each assets group is: Years Building 15-40 Leasehold Improvement 5-20 Furniture and Fixtures 3-20 Automobiles 3-5 Bond Issuance Cost The issuance costs associated with the origination of the bond have been deferred and are being amortized over the term of the debt. The amortization related to the loan costs for the year ended June 30, 2010 was $3,402. Contributions Contributions, including unconditional promises to give, are recorded as made. All contributions are available for unrestricted use unless specifically restricted by the donor. Conditional promises to give are recognized when the conditions on which they depend are substantially met. RE Attachment G GUIDANCE/CARE CENTER, INC. NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} JUNE 30, 2010 NOTE 2 LONG TERM DEBT Long term debt consists of the following at June 30, 2010: One July 31, 2003, the Clinic refinanced its mortgage note Borrowed through the Florida Community Provider Pooled Loan Program and its construction* loan agreement with iBERIABANK. The Principal with interest at a fixed rate of 5.125%- is due in monthly installments of $17,591 to iBERIABANK through August 2018; collateralized by substantially all assets of the Clinic; borrowed through the Monroe County Industrial Development Authority. Mortgage Payable, collateralized by real property, equipment, accounts receivable, deposits, investments, fixtures, and proceeds of various government contracts, payable in monthly installments of $4,364.87 including interest at 5.25%, matures June, 2012. Lease payable for a copier with principal and interest at 11W due in monthly installments of $669 to Citi Capital through December 2009. Less current portion Total long-term portion $1,402,147 305,117 11,847 11719,111 217,425 1,501,686 The aggregate maturity of the long-term debt for each of the five Years subsequent to June 30, 2011 and thereafter are as follows: Year Ending June 30, 2011 $ 217,425 2012 148,932 2013 157,025 2014 157,025 2015 Thereafter 1,038,704 $__I, 719, ill 13 Attachment G GUIDANCE/CARE CENTER, INC. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) UNE 30, 2010 NOTE 3 PENSION PLAN Westcare Foundation, Inc. and affiliates have retirement plans covering substantially all employees. Under the plans, Westcare contributes, at the discretion of the Board of Directors, an amount UP to 15!k of the annual salary of employees. NOTE 4 - FUNDING/ECONOMIC DEPENDENCE The Guidance/Care Center, Inc. has received grants and/or contracts to continue providing program service for the June 30, 2010 fiscal year. Funding for program services from the United States Department of Health and Human Services, State of Florida, Department of Children and Families, Monroe County and the South Florida Behavioral Health Network, Inc. represented approximately 88%- of the Clinic's total support and revenues for the year ended June 30, 2010. A significant reduction in the level of this support, if this were to occur, would have an adverse effect on the Guidance/Care Center, Inc.'s programs and ability to satisfyactivities and its commitments. its financial and programmatic obligations and NOTE 5 - WESTCARE FOUNDATION, INC. On June 1, 2005, Guidance/Care Center, Inc. entered into an Agreement and Plan of Assumption and an affiliation agreement with WestCare Foundation, Inc. a not -for -profit public benefit corporation as is the Guidance Clinic of the Middle Keys, Inc. Management Fees paid to Westcare Foundation, Inc. during the fiscal Year ended June 30, 2010, was $276,000. 14 Attachment G GUIDANCE/CARE CENTER, INC. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) j-UNE 30, 2010 On October 13, 2009, the Mental Health Care Center of the Lower Keys, Inc. merged with the Guidance Clinic of the Middle Keys, Inc. As the corporation," the Guidance Clinic of the middle Keys, Inc. assumed all contracts, grants and licenses as well as the physical assets and employees of the Mental Health Care Center of the Lower Keys, Inc. In addition, the name of the surviving corporation was changed to Guidance/Care Center, Inc. TON-1=0113,51% The prior period adjustment was discovered when merging the Guidance Clinc of the Middle Keys, Inc. and The Mental Health Care Center of the Lower Keys, Inc. It appeared that the accounts payable of the Mental Health Care Center of the Lower Keys, Inc. was incorrect in the previous years by $83,960. 15 Attachment G CALLAGHAN GLASS" & MARGOLIS, L.L.C. CERTIFIED PUBLIC ACCOUNTANTS 736.9,SHERIE)AN STREET, SUITE 201 HOLLYWOOD, FLORIDA 33024 TELEPHONE (954) 936-47BO TELEFAX (9541981-7912 REPORT ON INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT ON SUPPLEMENTAL INFORMATION The Board of Directors Guidance/Care Center, Inc. 3000 41 Street Ocean Marathon, Florida 33050 Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The supplemental information included on page's 17 to 43 is presented for the purposes of additional analysis required by the U.S. Office of Management and Budget Circular A-133, "Audits of States, Local Governments and Non -Prof it organizations", Chapter 10-650 Rules of the Auditor General and the State of Florida Department of Children and Families, Inc., and is not part of the basic financial statements. Such information has-been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. January 30, 2011 ON Cerliifd Public -Accountantw INDEPENDENT AUDITORS' REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE The Board of Directors Guidance/Care Center, Inc. 3000 41 Street Ocean Marathon, Florida 33050 We have audited the Schedule of Expenditures of Federal Awards and State Financial Assistance of Guidance/Care Center, Inc., for the year ended June 30, 2010. The Schedule of Expenditures of Federal Awards and State Financial Assistance is the responsibility of the Organization's management. Our responsibility is to express an opinion on the Schedule of Federal Awards and State Financial Assistance based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations; and Chapter 10.650, Rules of the Auditor General, which require that we plan and perform the audit to obtain reasonable assurance about whether non- compliance occurred with the types of compliance requirements referred to above and whether these could have a direct and material effect on the state project. An audit includes examining, on a test basis, evidence about Guidance/Care Center, Inc. Is compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. our audit does not provide a legal determination on Guidance/Care Center, Inc. I s compliance with those requirements. In our opinion, the Schedule of Expenditures of Federal Awards and State Financial Assistance referred to above presents fairly, in all material respects, the financial Position of Guidance/care Center, Inc. for the year ended June 30, 2010 in conformity with United States of America generally accepted accounting principles. 17 Attachment G Board of Directors Guidance/Care Center, Inc. In accordance with Government Auditing Standards, we have also issued a report dated January 30, 2011 on our consideration of Guidance/Care Center, Inc.'s financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grants. This report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. January 30, 2011 2)", Certi ed Public Accountan 18 Attachment G GUIDANCEICARE CENTER, INC. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE - . FOR THE YEAR ENDED JUNE 30, 2010 . CFDA CONTRACT EOSRAUSTATE AGENCIES CFSA PASS -THROUGH - TRANSFERS TO ARRA ASS THROUGH GRANTOR j(I, PANT Tt51-E NUMBER AWARO NUMBER EXPENDITURES SUtiRI�j,�FUNDS ED$RALAWARDSPRQGRAMS• I$ DEPARTMENT OF JUSTICE . PASSED THROUGH FROM FLORIDA DEPARTMENT OF LAW ENFORCEMENT PASSED THROUGH MONROE COUNTY: RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR PRISONERS 16.593 2010-RSAT-MOLAR 5 50,006 S PASSED THROUGH AWAOE COUNTY: EMPLOYER REENTRY EMPLOYMENT READINESS PROGRAM 15.593 2010-ARRC-MONR-4-W7.0- 26,964 X 15, DEPARTMENT OF HEALTH AND HUMAN SERVICES ]FFENDER RS-ENTRY PROGRAM SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES ADMINISTRATION CENTER FOR SUBSTANCE ADUSE TREATMENT 93.243 IH79TIO21621.01 213,163 'ASS4HROUGW. FLORKIA DEPARTMENT OF CHILDREN AND PAMKIES PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS 93,150 KH2O1 82,411 PREVENTION SERVICES CH&MADOLESCENT SUBSTANCE ABUSE SERVICES 93.959 KH2O1 129,859 CHS,ORENS MENTAL HEALTH CCMMUTBTY SUPPORT SERVICES 93.958 KH201 153,752 PASS -THROUGH: BOUT" FLORIDA BEHAVIORAL HEALTH RETWORK, RC, BLOCK GRANTS FOR PREVENTON AND TREATMENT OF SUBSTANCE ABUSE 93.959 K0220.27 537,209 PASS�THROUGH , SAMUBL'S HOUSE. SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES -PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE 93,243 5Hf79T1019296 236,685 U.S. DEPARTMENT OF AGRICULTURE FOOD AND NUTRITION SERVICE PASSED THROUGH FROM THE FLORIDA DEPARTMENT OF ELDERLY AFFAIRS 10,550 YGi16 8,106 TOTAL EXPENDITURES OF FEDERAL AWARDS STATE FINANCIAL AS4JUMI; f,{4O(ECTS. STATE OF FLORIDA OEPARTMBNT OF CHILDREN AMU FAMILIES �. COMMUNITY FORENSIC REDS 60,114 KH2O1 S160.000 S - CHILDRENS MENTAL HEALT" COMMUNITY SUPPORT SERVICES 60.055 KH2O1 345,351 5.000 ADULT COMMUNITY MENTAL HEALTH COMMUNIY SUPPORT SERVICES 50,053 KH2O1 1,062,143 47.196 INCIGENT PSYCHIATRC OUTPATIENT SERVICES 60.039 KH2O1 6.945 ADULT COMMUNITY MENTAL HEALTH EMERGENCY STABILIZATION 60,054 KH2O1 108,264 BAKER ACT 611LOW KH2O1 1,004,W9 C"KDRE" COMMUNITY MENTAL HEALTH EMERGENCY STABILIZATION 60.057 KH158 15,877 STATE DF FLORIDA DEPARTMENT OF CHILDREN AND woueS PASSED DIROUG": SOUR{ FLORIDA BEHAVIORAL HEALTH NETWORK, INC. DETOXIFICATION COMMMSTY SUBSTANCE AWSE SERVICES 60.031 KDUB-27 109,8g0 TREATMENT AND AFTERCARE COMMUNITY SUBSTANCE ABUSE SERVICES 60,033 K0228-27 75,329 TREATMENT AND AFTERCARE CHILOMOL SUBSTANCE ABUSE 5ERVK:Es 60.030 KD228-27 331,80D 46,341 STATE OF FLORIDA DEPARTMENT OF CORRECTIGNB NO"ECURE DRUG TREATMENT PROGRAM 70.016 C2546 181,853 STATE OF FLORIDA COMMISSION FOR THE TRAISPCRTATOON OF 1HE OMADVANTAGEO 56.001 . APK67 252,007 40.260 STATE CF FLORIDA COMMISSION FOR THE TRANSPORTATION Of THE DISADVANTAGED -MEDICAID NON EMERGENCY TRANSPORTATION 55,001 BDMB6 681,355 42,963 STATE CF FLORIDA OEPARTMSNT OF TRANSPORTATION 5114WHICLEGRANT 20.513 NIA 62,669 STATE OF FLORIDA DEPARTMENT OF CHILDREN AND FANUES OFFICE CF HOMELESSNESS PASSED THRIUO" THE SOUTHERNMOST HOMELESS ASSISTANCE LEADUE 60,014 KFZ30.05 41,013 TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE 54.387,934 5169�7� PLEASE READ THE INDEPENOETYT CERTIFIED PUBLIC ACCOUNTANTS ON SUPPLEMENTAL INFORMATION T9 Attachment G GUIDANCE/CARE CENTER, INC. NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE FOR THE YEAR ENDED JUNE 30, 2010 NOTE 1 - Organization and Summary of Significant Accounting Policies Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance includes federal and state grant activity of the Guidance/Care Center, Inc. and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of State, Local Governments and Non-profit Organizations and Chapter 10.650, Rules of the Florida Auditor General. Because the schedule presents only a selected portion of operations of Guidance/Care Center, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Guidance/Care Center, Inc. all Attachment G GUIDANCEICARE CENTER, INC. Schedule of State Earnings for Fiscal Year ending 06130/ 10 1 Total Expenditures $ 7,695,176 2 Less Other State and Federal Funds $ (920,330) 3 Less Non -Match SAMH Funds $ (1,086,833) 4 Less Unallowable Costs per 65E-14, F.A.C. $ (67,817) 5 Total Allowable Expenditures $ 5,620,196 (Sum of lines 1, 2, 3, and 4) 6 Maximum Available Earnings $ 4,215,147 (Line 5 times 75%) 7 Amount of State Funds Requiring Match $ 3,041,373 8 Amount Due to Department $ 1,173,774 (Subtract line 7 from line 6) CF-MH 1034, Jul 2463 (6117102) 21 Substance Abuse and Mental Health Program Attachment G Attachment G I ITH Ill 111 ITI'll 111 11 IL 1,11 L 11111 1 l7i F. rd T. yy 14 R n q A eR -9. A i Ila Ul ul Jill A Attachment G 1 I N I � ffffffxxj ; t rx N•tl- � i ti N r M q ' i N tl Q1 1M¢ N O, q tl w�atm ;R P si • ��' a�i �4 Ii ii r�g S g� gg S kT, Y N c gi ' 8i� � n tl' n q � N 6 A a Y N q gg •�. NN � N q M ,{ i4 3 � rPi '� r d gg •d r�i gg tl�,' µ � 7{{ � ,a u i x N Mp Y q t 1 � m � • Yr�� C � ym} y� 1'f G m h . • � • � � 0 yy� � M � �pCNy r � ' a p p N M M N e• Pr Y$p . Y . II R h M `4 . • p tlt . . p 1 r ��1 • y +ft51 . . Q je�. LLi Oi � � S u! '<! � h � V s*• � MI t+ 1•! JV � U� y !ijY}! y� Wq C q N i• $pp M m N q� � N rat v y�pp U' � Y Q r its NN p Y � N N pe y p W mp W M !t � � T• ag@ h t M � 3d {s} yy�yj} r to i g � $ d er C # ci I � i i 1 0 O 1 1 1 8 § 1 o o C v c h N N N N m E Q c1 C:) Q Ci p f2 N N � c m ,a L1 , 1 C) 1 •� C.J _ hC yW Q ��ytI ii maw♦` V Im d in f�^ N � r i V� ui U L 11 LU I- ca 0 Li LL Q L 0 C1 E N C: 'L3 �Q c h t11 C (D E CL c tt3 UJ ww O C F4) E a! N CAI 0I 3 d "C) N E _ C _ O t� l55 LL f- p E Of tn U 1., iq C N7 � N < 0 U- E E :3 x .E X LL m n- P B E 6 o:3 C E 4 —0 cc r= m E CML is CL is a, ui to 0 U 0 LLi cn tip uj 2 A W031 UR 2 8 531 cq EV ca M R, REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON INTERNAL CONTROL STRUCTURE OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS The Board of Directors Guidance/Care Center, Inc. 3,000 41 Street Ocean Marathon, Florida 33050 We have audited the Financial Statements of Guidance/Care Center, Inc., (a not -for -profit Organization), as of and for the year ended June 30 2010 and have issued our repo ' rt thereon dated January 30, 2011. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control Over Financial Reporting In planning and performing our audit, we considered Guidance/Care Center, Inc.'s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion an the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Guidance/Care Center, Inc. Is internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Guidance/Care Center, Inc.'s internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. Attachment G Board of Directors Guidance/Care Center, Inc. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether Guidance/Care Center, Inc. Is financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We noted no matters that we reported to management of Guidance/Care Center, Inc. This report is intended solely for the information and use of management, and the State of Florida Department of Children and Families and is not intended to be and should not be used by anyone other than these specified parties. January 30, 2011 G Cert�iied UPublic Accountant ME REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 AND APPLICABLE TO EACH MAJOR STATE PROJECTS The Board of Directors Guidance/Care Center, Inc. 3.000 41 Street Ocean Marathon, Florida 33050 We have audited the financial statements of Guidance/Care Center, Inc. .(A Non -Profit Organization) as of and for year ended June 30, 2010, and have issued our report thereon * dated January 30, 2011. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance We have audited Guidance/Care Center, Inc.'s compliance with the types of compliance requirements described in the United States Office of Management and Budget (OMB) Circular A-133 Compliance Supplement, that could have a direct and material effect on each of Guidance/Care Center, Inc.'s major federal programs and state projects for the year ended June 30, 2010. Guidance/Care Center, Inc.'s major federal programs and state projects are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations contracts and grants applicable to each of its major federal programs and state projects is the responsibility of Guidance/Care Center, Inc.'s management. Our responsibility is to express an opinion on Guidance/Care Center, Inc.'s compliance based on our audit. Board of Directors Guidance/Care Center, Inc. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133; and Chapter 10.650, Rules of the Auditor General. Those standards and OMB Circular A-133, and Chapter 10.650, Rules of the Auditor General, require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal programs and state project, occurred. An audit includes examining, on a test basis, evidence about Guidance/Care Center, Inc.'s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. our audit does not provide a legal determination on Guidance/Care Center, Inc.'s compliance with those requirements. In our opinion, Guidance/Care Center, Inc. complied in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs and state projects for the year ended June 30, 2010. JLitegnal Control Over Compliance Management of Guidance/Care Center, Inc. is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to major federal programs and state projects. In planning and performing our audit, we considered Guidance/Care Center, Inc.'s internal control over compliance with requirements that could have a direct and material effect on a major federal programs and state projects to determine our auditing procedures for the purposes of expressing our opinion on compliance and to test and report in internal controls over compliance in accordance with OMB Circular A-133 and Chapter 10.650, Rules of the Auditor General, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Guidance/Care Center, Inc.'s internal control over compliance. Attachment G Board of Directors Guidance/Cake Center, Inc. A deficiency in internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct, noncompliance with a type of compliance requirement of a Federal program or State project on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program or state project will not be prevented or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses as defined above. Guidance/Care Center, Inc. Is responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. We did not audit Guidance/Care Center, Inc.'s responses and accordingly, we express no opinion on the responses. This report is intended for the information of the board of directors, management and state awarding agencies and pass -through entities and is not intended to be and should not be used by anyone other than these specified parties. January 30, 2011 J Public Account C Cer�tifed 2t M Attachment G GUIDANCE/CARE'CENTER, INC.'''- SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2010 A. SUMMARY OF AUDITORS' RESULTS 1. The auditors, report expresses an unqualified opinion on the general purpose financial statements of Guidance/Care Center, Inc. 2, No instances of noncompliance were disclosed during the audit of the financial statements as reported in the Independent Auditor's Report on compliance and on Internal Control over Financial Reporting Based on an Audit of the General Purpose Financial Statements Performed in Accordance with Government Auditing Standards. 3. No instances of noncompliance material to the financial statements of Guidance/Care Center, Inc. were disclosed during the audit. 4. There was no reportable conditions relating to the audit of a major federal program and state projects as reported in the Independent Auditors' Report on Compliance and Internal Control Over Compliance Applicable to each Major Federal Program and State Project. 5. The auditor's report on compliance for the major federal programs and state projects for the Guidance/Care Center, Inc., expresses an unqualified opinion. This is a high risk auditee. 6. The programs/projects tested as major programs/projects included the following: Federal Program Child/Adolescent Substance Abuse US Department of Justice State Project Adult Mental Health Children Mental Health Transportation of the Disadvantaged Federal CFDA No. 93.959 16.593 State CSFA No. 60.053 60.026 55.001 33 Attachment G GUIDANCE/CARE CENTER, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2010 Dollar threshold used to distinguish between Type A and Type B programs for federal awards: $ 300,000 Dollar threshold used to distinguish between Type A ans Type B projects for major state financial assistance: $ 300,000 B. FINDINGS - FINANCIAL STATEMENTS Finding Rya C. FINDINGS AND QUESTIONED COSTS MAJOR FEDERAL PROGRAMS Finding None D. FINDINGS AND QUESTIONED COSTS MAJOR STATE PROJECTS Finding None SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Findings Questioned Costs None Questioned Costs None Questioned Costs None None 34 Attachment G CAIj4GHAN qLASS MAN & IVIARGOLIS, L.L.C. CERTIFIED PUBLIC ACCO VAWANTS 7369,SHERIDAN. STREET,:SURE 20i H&LywooD, F'LoMDA 330'24 TELEPHONE (954) 98647RO TELEFAX (054) 931-1911 MANAGEMENT LETTER To the Board of Directors Guidance/Care center, Inc. We have audited the financial statements of Guidance/Care Center, Inc., as of and for the fiscal year ended June 30, 2010, and have issued our report thereon dated January 30, 2011. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in. Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations. We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters, Independent Auditor's Report on Compliance with Requirements Applicable to each Major Federal Program and State Project and on Internal Control over Compliance, and Schedule of Findings and Questioned Costs. Disclosures in those reports and schedule, which are dated January 30, 2011, should be considered in conjunction with this management letter. Additionally, our audit was conducted in accordance with Chapter 10.650, Rules of the Auditor General, which requires disclosure in the management letter of violations of provisions of contracts or grant agreements, or abuse, that have an effect on the financial statements or State project amounts that is less that material but more than inconsequential effect on the financial statements or State project amounts, considering both quantitative and qualitative factors, the following may be reported based on professional judgement: (1) violations of provisions of contracts or grant agreements, fraud, illegal acts, or abuse, that have occurred, or are likely to have occurred, (2) Deficiencies in internal control that are not significant deficiencies. In connection with our audit, no matters are required to be disclosed. 35 Attachment G The Board of Directors Guidance/Care Center, Inc. Pursuant to Chapter 119, Florida Statutes, this management letter is a public record and its distribution is not limited. Auditing Standards generally accepted in the United States of America require us to indicate that this letter is intended solely for the information and use of management, and the Florida Auditor General and is not intended to be and should not be used by any other than these specified parties. January 30, 2011 36 Attachment G €NTERNET REPORT 10: 412685 VF..RSION: 1 2/712011 3:43:47 PM OMB No. 0348-0057 FORM SF -SAC U.S. DEPT. OF COMM.- Emm and StaL Admin.- U.S. CENSUS BUREAU tE xa-znsol aF� COLLECTINGru� MANAGEMENT uDFOR Data Collection form for Reportingon AND AUDITS OF STATES, LOCAL GOVERNMENTS, AND NONROFIT ORGANIZATIONS for Fiscal Year Ending Dates in 2010, 2011 or 2012 Complete this form, as required by OMB Circular A-133, „Audits of States, local Governments, and Nan -Profit Organizations." PART I GENERAL INFORMATION (To be completed by suditee, except for items 6, 7, and 8) 1. Fiscal period ending date for this submission 2. Type of Circular A-133 audit 3. Audit period covered Month pay Year 1 ® Single audit 1 ® Annual 3 0 Other - Months 06 / 30 % 2010 2 0 Program -specific audit 2 0 Biennial 4. Auditee Identification Numbers a. Primary Employer Identitatlon Number (EIN) "dRT`4 P.U* E -, ` a. Auditee,hame ad In this report? 1 El Yes 2 0 No " complete Part 1, Item 4c at on Page 4. 3400 41 ST STREET EAN city MARATHON State ZIP + 4 C FL Auditee contact Name MARIANNE tL RENVENUTI Title REGIONAL CONTROLLER Auditee contact telephone b05 ) 434 "- 9043 Auditee contact FAX / f ana 1 AIA n..•.. f. Auditee contact g. AUDiTEE CERTIFICATION STATEMENT -- This is to certify that, to the best of my knowledge and belief, the auditee has: (1) engaged an auditor to perform an audit in accordance with the provisions of OMB Circular A-133 for the period described In Part 1, items 1 and 3; (2) the auditor has completed such audit and presented a signed audit report which states that the audit was conducted In accordance with the visions of the Circular, and, (3) the Information InIn Parts 1 11and III of this data collection form Is accurate anU &;plate, I declare that the foregoing Is true and correct, poneecs1n-rftcayorBPVI1SSI0Iti1 NOT r-t'ii; SQ 61S S10- N Yip I : it- CJSI,r11 ;aIr)i1 ID(1 t: R,�-_;U',MiSSION ON f li't.i FOr-c 41Lf i'vi_)T FOR SE_fr2JMSSICn,j Lf d. Data Universal Numbering System (DUNS) Number 0 8 - 5 5 ti - 6 4 6 1 s. Are multiple DUNS covered In this report? 10 Yes 2 M No I. If Part I, Item 4e = "Yes," complete Part 1, Item 4f on the continuation sheet on Page 4. (To be completed by auditor) a. Primary auditor name CALLAGt1AN, GLASSMAN A MARGOLiS b. Primary auditor address (Number and street) city HOLLYWOOD State ZIP + 4 Coda FL Primary auditor contact Name GARY GLASSMAN d. r954 ry auditor contact telephone ` a780 . P ary a for tact FAX "Al 'wi f. P ary au r con t -mail RY.G SMAN .Ntil 9• DiTO STA = e elements and Information Jude n this m are ' ited o tho prescribed by OMB c r A-13 , The I rmat Inelu ed in Parts 11 and III of the for , axes or Ps 1, Its 7, 8, nd 9a-9g, was transferred from the ditoe sport($ f r the erlod described In Part I, items 1 and 3, nd i of a su titu for such re The auditor has not p ad any au line ocedurs ce t date of the auditor's reporrt(s}. A cop aF th repo package ulred by OMB Circullaarr A-1133, w ch 1 u a com at report(a , Is avatlabls i Its a from uditee provided In Part l of t s form. As re by OM the Information in Pa it an of this form r form by the auditor bass nformatlon Intl ed In package. The auditor has not performed additlor Pro Ursa In connection with the comp on of INS a. Add Secondary auditor Info ion? Ri6ptE 10YSS 2®No III. if "Yes," complete Part 1, Item 8 on th cont atir sheet on page S. ONEN 20 N�1it�ID` I. Ct RL�I�LiEI� �� r ,r c I`' FSt t I'�:3F'liEh�tl ,Ii"ItiI i`dCt�Gt�� jti L`Y ERTI IIED C�C h Sit il�tl It�l! hit�I f=C,)F SUBMISSiON i-d01 k��i: >t114tltl Attachment G INTERNET REPORT ID: 412685 VERSION: 1 Primary EIN: 5 8— 1 4 5 8 3 2 4 PART 11 FtNANC IAL STATEMENTS (To be completed by auditor) i. Type of audit report Mark either: i Unqualified opinion OR any combination of: 2 ❑ Quallfied opinion 3 ❑ Adverse opinion a ❑ Disclaimer of opinion Z Is a "going concern" explanatory paragraph included in the audit report? i ❑ Yes 2 d No 3. Is a significant deficiency disclosed? 1 ❑ Yes 2 IZ No 4. Is a material weakness disclosed? 1 ❑ Yes 2 ®No S. is a mate+ria com'6vce discosed? i ❑Yes 2 0 No PA 11 L PROGRAMS (To be completed by auditor) 1. Does t ud 's rt Include a statement that the auditee's financial a partments, notes, or other organizational units expert o or more In ed awards that have separate A-133 audits are t Include this a t? (AICPA Audit Guide, Chapter 13} t ❑ Yes 219 No . What is t doll r thre Id to ' tinge Ty A and Type B programs? (OMB Cl elan -1 .52 )} E_ �_____._ $ 384,OUtt 3. Did the audlte uali s a to risk au itee? .53o) 1 ❑ Yes 2 © No 4. Is a significant deficiency dis ad for any m program? { .510(a)(1)) ❑ Yes 2 ® No S. Is a material weakness disci ad or any major rogram? (§ .5 0(a)(1 )} i ❑Yas 2 No 6. Are any known questioned costs report d? ( ._, ,5iQ(a)(3) or 1 ❑ Yes 2 %) No 7. Were Prior Audit Findings related to din t fu n in the S many chedule of Prior Audit Findings? (§^.315(b)) t ❑Yas a fl No 8. Indicate which Federal agency(les) have Curren y ar audit dings re tad to dire nding or prior audit findings shown In the Summary Schedule of Prior Audit Findings related t irec ndin (hAark ail a! apply of None) sell U.S. Agency for Inter- ae ❑ General Services dml lion ❑ a citly rxl national Development 19 ❑ U.S. Department ®a ❑ Health and Human ices s Ad s n 10 El Agriculture of State 07 ❑ Homeland Security ❑ al dowrn f 20 ❑ Transportation 23 ❑ Appalachian Regional 14 ❑ Housing and Urban a Art i ❑ Treasury Commission Development 0 No al En a for 1i ❑ Commerce ' ❑ Veterans Affairs 03 ❑ institute of Museum and uma as 94 ❑ Corporation for National Library Services 47 allon Science oo ❑ None and Community Service is El Interior Fou allon ❑ Other Specify., 12 ❑ Defense 16 ❑ Justice 07 ce of Nail at D g 84 ❑ Education 17 ❑ Labor onirol Poll X 6a ❑ Small Bus ss si El Energy o9 ❑ Legal Services Corporation Administr on as ❑ Environmental 43 ❑ National Aeronautics and 96 ❑ Sodas Se rity Protection Agency Space Administration Administrad i FORM SF -SAC (6-10.2010) cs 0. 2 CL I Attachment G u U) E z ci z z z LL ICU < E m 0 O O Q G Q 0 0 vw EPA tii IL 1-_D o a T z z z OR RD Of@ 0 IR 059 00 r v E z .0 DC DR OR y Ri D H 0s nx q Da oo CM - C4 - T4 r r N r N r N r N C) tn La CL 70 ry of p 0- to ws F-65, 619�rr to fie --I rs C9 0 z z 700 0 r- C: ILI 0 E I u if E 0 t4 0 LL 0 iE lo U. W zr w avLL p u 0 CLw w a`In u CL 0 M to go w .921 ain CS CM 0 0 E 111 0 u P g 0 IL 2 w 0w ciao *A Ul cc z 0 -41 0 M M w z Or rl- 1 U as 0 .4 0 A UW, plw� 0 w CL 9 tD 2-1 , -, 2 w 0 , I I a - z U- �T U- uj U: d -T LU z a � R C, tk & z z R z z >- z z z < DO R 0 0 El El R El (R Do Lt 0 CM NC) ki M 0 C v > 0.0 8 A x� '-€ f2 E m'° E .j z cc is op CL w 13 0 R 062 052 OR OR 0 U El R n R 0 M s 0 IM6 0 M 4) C Cor, I uj :ax3S In Z 5m; 0 r z C3 Cr u ul 44 00 CL 4Ltl 's I 1 ;1 FURM SF -SAC (5-18-2010) Page 3 tOtt-"t-S7O -iS''. {D m @ {? p _ M t! � y C a 01 Cd OQi, tU Qi p, O1 m cx 61 �yy j A A A A N + ill Q OR M 47 fR i1 = 73 tr o I a I +a. o 4 IL a • ar m M to N 1 z cn rn c� rn to z ran ra m cn cn tD �r7r� Q �t�yn O n .c CO N Cp a a a a m n A A � ry a Q M a w5' C a rncl L4ro 3 Q CD cx W v 0> W tta m n Ct) com (l1 ttt E t7 ` � Cfl (I! m (� n 13) a a o c ry A A A Ac�i A p a v n aa CL Er $ a CL 3� m fi a, m m m N n m a 1 41 � q I L-------- N-W .9 to m z f �I !D ;uawl4oelly Attachment H: Copy of IRS Form 990 from Mos) Recent Fiscal Year Gam' 190 AM Form 9Return of Orgarill h xempt From income Tax Under section W1(c), 527, or 4947(aXl) of the internal Revenue Code (except black lung oape ror�pee t w tna Traawry benefit trust or private foundation rMemaf R nevanue Service ► The organization m have to use a of this return to satin state revortino nsouirenent A For the r eaar, or_lnrr 0 7 0 B Chao Nap*&ble: Pftm 1 C _sr. ❑ N" charge or " - _ ❑ Mitial return ► 0 a l a n 'Wr *. b _ W&W)! so ❑8t 30 6 S Tamxnahon C swoat #rma 2rp . A' ❑ Amended mw ❑ AP k*. PandbV F Name and address of principal officer: JAMIE PIPHER 3000 41 STREET OCEAN D Employer Identification number Inc 59-1458324 E Telephone number 3 5 - 434-9000 1 7,985,973 M(a) is M a WOW realm for a18 *$, ❑ Yes nX No H(b) A�re��sfA 4. ❑ Yes IL'"J1 No 3 3 0 5 0 n dd'No ffi�d, a ust (see va§ucpare) or 527 K 21AW T_ Trust Aaaociatlon Other Summary L Year d formalon: 1973 M 5iale d darn ells FL 1 Briefly describe the organization's mission or most significant activities: ..................................................................... TO PROVIDE TREATMENT, COUNSELINr3 AND PREVENTION FOR MENTAL HEALTH, DRUG AND ALCOHOL RELATED PROBL�SS . .......................................................................... .......................... . ......... ........ ` m....................... $ _................................ ................. 2 Check this box ► rfthe......................................... organization discontinued its operations disposed O or of more than 25% of its net assets. .tl 3 Number of voting members of the governing body (Part VI, line 1a) 4 Number of independent voting members of the governing body (Part A, line 1 b) 8 S Total number of employees ................ mp yeas (Part V, line 2a) .. .. ... ................................................. ... . 4 S 174 8 Total number of volunteers (estimate if necessary) .. 6 3 7a Total gross unrelated business revenue from Pert Vill, column (C), line 12 . , . . ................................... Net unrelated business taxable Income from Form 890-T line 34 7a 7b 0 8 Contributions and grants (Part VI l 1, line 1 h) ........... ...... Prior Yew 3 9 Q 2 7 8 8 Yew 7 5 9 E 848 ........... 9 Program service revenue (Part Vlll, line 2g) 1 0 0 9 9 6 319,1781 °L 10 Investment income (Pad VIII, column (A), lines 3, 4, and 7d) 4 $ 3 - 6,624 11 Other revenue (Part All, column (A), Ones 5, 6d, 8c, 9c, 10c, and 11e) ............. 14,947 10,720 ...... 12 Total revenue - add lines 8 throu h 11 must equal Part Vill, column A line 12 ......... 5,013,563 7,985,973 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) _ 14 Benefits paid to or for members (Part IX, column (A), line 4) . ...... . 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 3 , 0 54 4 91 5,128,411 16a Professional fundraising fees (Part IX, column (A), One 11 e) b Total fundraising expenses (Part 1X, column (D). One 25) ► 1111 ; r� , a,U., ......................... 17 Other expenses (Part u(, column (A), lines 11 a-11 d, 111-24t) 1,936,557 2,566,764 � 18 Total expenses. Add lines 13-17 must pe { equal Part iX, column (A), line 25) , 4,991,048 7,695,175 .. venue less expenses. Subtract line 18 from line 12 22 515 290,798 tal assets (Part X, Iine 18) .................... ...................... F_22 roof Current Yar 4 293 170 .End of Yew 5 559t418 .al liabilities (Part X, line 26) .. ............ ...............t 2 2 9 6 2 9 Q 3 449 Q80 as - of fund Wo _ . Su of fine 21 from line 20 _ _ .�. _._ 1 _9 9 6 , 8 $ 0 2,110.338 Under Penattias of perjury, i dedare #W i have examined this rewm, inGuding accom"Flying schedules enSt sbtemerds. and to the best of my knowtadpe and belief, A is trio, correct, and Dsderotbn of preperer (other is based on a of wNah proparer he$ any Sign a l/ Here Signature of ontcer Raw 4 MARIANNE BRNV WMj Dale REGIONAL CONTROLLER Type or print name and tole Paid fro` , Daft chedcir Prepereraom*i inQnumber Preparer'tt 02/05/1 dyed► ❑ tPO1n� 2026 Use Only Firm's name (or yaws LAOHAN COLAS SMAN & MARGOLI S , L.L.C. EIN ► 2 0 - 010 3 9 9 4 it sev-employed), ' 7 3 6 9 5HERIDAN STREET STE 201 .ddro.a,andzla+4 HOLLYWOOD FL 33024-2776 nPhone m. ► 954-986-4780 MOO the IRS discuss this ►alum wO!► the prcparer shown above? (see instructions) R Yes F7 No For Privacy Act and Paperwork Reduction Act Notice see the DAA separate tmtructlons. Form 990 (zoos) OCIVIOUVA1 1 10:37 AM Attachment H —1458324 Page 2 I Briefly describe the organization's mission: TO PROVIDE TREATMENT, COUNSELING AND PREVENTION FOR MENTAL HEALTH DRUG kitkiEb oidikiki., ......... .......... * ...... ............. ...... I ............... ........ ........ ....... ........ 2 Did the organization undertake arty significant program services during the year which were not fisted on the prior Form 9W or 9W-EZ? ........................... ...................... ............ ........... Yes nX No If "Yes," describe these now services on Schedule O. 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services?, .......... ...... .......... .............................. No If 'Yes,* describe these changes on Schedule O. ....... ............ .............. . Yen [X 4 Describe the exempt purpose achievements for each of the organization's three largest program services by expenses. Section 501 (cX3) and 501 (c)(4) organizations and section 4947(s)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, it any, for each program service reported. 4a (Code: � � .... . )(Expenses $ .4.,.863,992 including grants of $ ........... ) (Revenue $ ALCOHOL, DRUG ABUS]i'"b.kkii�. HEALTH IN PAtikid HOSPITAL AND .... ... . ........ ... . ... ... - MANDATED BY THE STATE - OF ... FLORIDA . . , ............. ....... ..... . ..... OUTPATIENT . . ....... ...... ... .... ** DEPARTMENTOF ......... ** .................. ** ...... . ..... ...... .............. ...... I ...... ....... .......... ....... ......... ....... ............. ....... ......................... ....... ......... .............. ...... ............. ...... ........................ ........ ....... ........ ........... .......... ............... ...... .............. ...... ........ ........... 1.1-1.1-1— ........... ........... ................................................. .......... ......................... ...... ....... 4b (Code: ....... )(Fxpenses $ .... 844j�684 including grants of S —.11 ..... ) (Revenue $ TRANSFER OF BAKER CLIENTS MEDICAID REdiiiiiiiTS AND OTHERS PROVIDEDUNDERSTATE dip ...FLORIDA -AND, * k6ki6k COUNTYCONTRACTS.. - .... - ..... , ................... ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c (Code: )(Expenses s ...... ............ Including grants of$ ........ - — ) (Revenue $ ............. —11 ............... ......... --.1.1-1 ...... .......... ........ .......... .................. ........ ........................ ................... ...... ............... .......... ........ ........... ............. .......... ......... . ........ ........... .................... ................ ........ -- .... —1- ........ ...... ................. ......... — ...... ........... .......... ...... ....... ....... ......... ................... 11.1-1 ...... ...... ...................................... ........ 4d Other program services. (Describe in Schedule 0.) Form 990 (2009) DM GCM 0?A512011 1017 AM Attachment H Of 59- 4 1 Is the organization described in section 501(c)(3) or 4947(s)(1) (other than a private foundation)? If 'Yes," complete Schedule A ..................................................................................................... 2 Is the organization required to complete Schedule B, Schedule of Contributors? ..... . ... . ......................... 1 X 2 X 3 X 3 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 ............................................................ 4 X 4 Section 501(4:H3) organizations. Did the organization engage in lobbying activities? If 'Yes,' complete Schedule C, Part 11 5 Section 501(cx4), 501(cX5), and 501(c)(6) organizations. is the organization subject to the section 6033(e) notice and reporting requirement and proxy tax? if 'Yes,' complete Schedule C, Part Ii! ............ 5 6 Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,* complete Schedule D, Part 1 .......... ................................................................................ 6 X T Did the organization receive or hold a conservation easement, Including easements to preserve open space, the environment, historic land areas, or historic structures? If 'Yes," complete Schedule D, Part 11 . . . .. . . . . .... . ... ... . . .. . . . . . 7 X 8 X 8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? if "Yes,' complete Schedule D, Part III 9 Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes; complete Schedule D, Part IV 9 X 10 X 10 Did the organization, directly or through a related organization, hold assets In term, permanent, or quasi -endowments? If "Yes," complete Schedule D, Part V 11 . X 7-7 11 is the organization's answer to any of the following questions 'Yes"? If so, complete Schedule D, Parts VI, VII, Vill, IX, or X as applicable ................ ...................................................................... • Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete ? 4 Schedule D, Part VI. • Old the organization report an amount for investments —other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? if "Yes," complete Schedule D, Part Vil. • Did the organization report an amount for investmen ram related In Part X, line 13 that is 5% or more �—Prog of its total assets reported in Part X, fine 16? If "Yes," complete Schedule D, Part Vill. • Did the organization report an amount for other assets related in Part X, line 15 that Is 5% or more of its total assets��z reported in Part X, line 16? If "Yes," complete Schedule D, Part IX. • Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X. • Did the organization's separate or consolidated financial statements for the tax year Include a footnote that addresses", the organization's liability for uncertain tax positions under FIN 487 If Yes," complete Schedule D, Part X.''��' 12 Did the organization obtain separate. independent audited financial statements for the tax year? If "Yes,' complete Schedule D, Parts XI, XII, and XIII... . . .. . ..... . ............... ..................... .............. ........ ....... 12A Was the organization included in consolidated, Independent audited financial statements for the tax year? Yes No If "Yes," corn Schedule D, Parts XI, XII, and XIII is tional. ....................... 12A X pleting op 13 Is the organization a school described in section 170(bx1)(A)(It)? If `Yes," complete Schedule E 1.13 a 'gt ��`;{ 12 ; �� 0 ` X `,'t s "i ', ,s�� n t i `0 tv, ,,0 ", X t i „ X 14a X 14a Did the organization maintain an office, employees, or agents outside of the United States? . _ .... . .. . .... . .... b Old the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If "Yes," complete Schedule F, Part I , ... , 14b X 1S Did the organization report on Part IX, column (A), line 3, more then $5,000 of grants or assistance to any organization or entity located outside the United States? If "Yea," complete Schedule F, Part 11 . _ . , , . , 15 X 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If "Yes," complete Schedule F, Part III ............................... 16 X 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11 a? If 'Yes,* complete Schedule G, Part i ............. .on. 17 X 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions Part Vill, lines 1 c and go? If "Yes," complete Schedule G, Part II ............................... ......... 18 X 19 Did the organization report more than $15,000 of gross Income from gaming activities on Part VIII, tine 9a? If"Yes," complete Schedule G, Part III..........................................:.......................................... 19 X Form 990 (2000) DAA GCM 02M5=11 10:37 AM Attachment H 124 moot 4 21 Did the organization report more than $5,000 of grants and other assistance to governments and organizations Yes No in the United States on Part IX, column (A), Sne 17 If "Yes," complete Schedule I, Parts I and II ................................. 22 Did the organization report more than $5,000 of grants and other assistance to individuals In the 21 X United States on Part IX, column (A), line 2? If "Yes," complete Schedule 1, Parts I and 111 ...................................... 23 Did the organization answer 'Yes' to Part VII, Section A, Uie 3, 4, or 5 about compenaation of the 22 X organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes " complete Schedule J ...................................................................... 24s Did the organization have a tax-exempt bond issue wfth an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If *Yes,* answer lines 23 X 24b through 24d and complete Schedule K. If'No," go to line 25 .............................................................. b Did the organization Invest any proceeds of tax-exempt bonds beyond a temporary period exception? ...................... c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? d Did the organization act as an "on behalf of issuer far bonds outstanding at any time during the year? Section 501(cX3) and 501(cX4) orgard:ations. Did the organization engage in an excess benefit transaction 24a X 24b 24d with a disqualified person during the year? if 'Yes," complete Schedule L, Part 1 ................................ b Is the organization aware that 4 engaged in an excess benefit transaction with a dlsquattfled person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? if "Yes," complete Schedule L, Part I 26 Was a loan to or by a current or fomler officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the and of the organization's tax year? If "Yes: complete Schedule L, Part II ................ T Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, 25a X 25b X 26 X substantial contributor, or a grant selection committee member, or to a person related to such an individual? If "Yes," complete Schedule L, Part III ...................................... 28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part )V instructions for applicable tiling thresholds, conditions, and exception$): a A current or former officer, director, trustee, or key employee? if `Yes" complete Schedule L, Part IV b A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete �" s� 'k 7 X X Schedule L, Part IV ...................................... c An entity of which a current or former officer, director, trustee, or key employee of the organization (or a family member) was an officer, director, trustee, or direct or indirect ownw? If 'Yes,* complete Schedule L, 26b X Part IV 29 Did the organization receive more than $26,000 In non -cash contributions? If "Yes,' complete Schedule M 30 ....................... Did the organization receive contributions of art, historical treasures, or other similar "sets, or qualified 29 1 X conservation contributions? If 'Yea," complete Schedule M ................................. 31 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part 1 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? if "Yes," complete Schedule N, Part 11 ....................... 33 Did the organization own 100% of an entity disregarded as Separate from the organization under Regulations. .............. sections 301.7701-2 and 301.7701-3? if "Yes; complete Schedule R, Part 1 34 Was the organization related to any tax-exempt or taxable entity? If "Yea," complete Schedule R, Parts I1, Ill, IV, and V, line 1 35 Is any rotated organization a controlled entity within the meaning of section 512(b)(13)? IfYes,' complete Schedule R, Part V, line 2 ................................................................................................. 36 Section 501(cX3) organizations. Did the organization make any transfers to an exempt non -charitable related organization? If 'Yes,' complete Schedule R, Part V, line 2 37 Did the organization conduct more than 5% of its activities through an entity that Is not a related organization and that is treated as a partnership for federal Income tax purposes? If 'Yes,, complete Schedule R, 30 X 32 X 33 X 34 X 35 X 36 X Part VI t. 38 Did the organization complete Schedule O and provide explanations In Schedule O for Part VI, lines 11 and 3T X Form 990 (2000) DAA QCM 0?1 5MI 1 10:37 AM Attachment H -14 10 Enter the number reported In Box 3 of Form 1096, Annual Summary and Transmittal of U, S. Information Returns, Enter -0- if not applicable 1a 1 23 b Enter the number of Forms W-2G included in line 1 a. Enter -0- if not applicable _Lj 0 ldi c Did the organization comply with backup withhong rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? 2a Enter the number of employees reported on Fom► W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return 2a 17 4 If at least one is reported on line 2a, did the organization file all required federal employment tax returns? Note. if the sum of lines 1a and 2a is greater than 250, . . . . . 9 you may be required to e-file this return. (see instructions) 3a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? .......................................................... b If 'Yes,' has it filed a Form 990-T for this ear? If 'No,' ............... . Y provide an explanation in Schedule O . 4a At any tirne during the calendar r, did the .. .................. . Y� organization have an Interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank acoount, securities account, or other financial account)? ..... ......... ..................................................................... b If 'Yea,' erter the name of the foreign country: ► ...................................................................... See the instructions for exceptions and Ming roquirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts. $a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transac.1ion? c If "Yea," to line 5a or 5b, did the organization file Fort 88WT, Disclosure by Tax-E .... . . xempt Entity Regarding Prohibited Tax Shelter Transaction? 6a Does the organization have annual grass receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible? ................................... If'Yes,'did the organization include with every solicitation an express staterrent that such contrlbutlons or gifts were not tax deductible? .................................................. 7 Organizations that ............................................ r8a may receive deductible contrlbut%rss under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? b If "Yes,' did the organization notify the donor of the value of the......goods . or s....e.rvice. s . provided? . provide ... , .............................. . . • , . • , c Did the organization sell, exchange, . ' ' • ' ' ' ' * . . . . . . . • • • r'9 nge, or otherwise dispose o! tangible personal property for which lt was required to File Forth 8282? d If 'Yes," Indicate the number 0f Forms 8282 filed during.the ... ................ ......... ..... . .. .............. Year, ........... 7d i e Did the organization, d ' 'p . ' " " ' . rg urirsg the year, receive any funds, directly or Indir+ecUy, to pay premiums on a personal benefk contract? ............................................... ........... f Did the organization, during the . ' ..... year, pay premiums, directly or Indirectly, on a personal benefit Contract? g For all contributions of qualified Intellectual property, did the organization file Forth 8898 as required? ' ' ' • ' . h For contributions of cars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as ... . . . . . . . . . required? ................... 8 Sponsoring organizations maintaining donor advised funds and section . , s H 3) . s u • p . t • . ...... ................... ti09(ax�) supporting .. ... organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any tkme during the year? .................................................... Sponsoring organizations maMtahttnp donor advised funds. a Did the organization make any taxable distributions under section 4M? b Did the organization make a distribution to a donor, donor advisor, or related ....so.n............ per? ................... 10 Section b01(c)(7) organizations. Enter: . ... . a Initiation feea and capital contributions Included on Part 1.911, line 12 108 b Gross receipts, included on Form 990, Part Vltl, fine 12, for public use of club facilities ... � � 10b 11 Section l601 a 12 --- ( )( ) organizations. Enter. a Groan Income from members or shareholders b Gross Income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them,) ....................................... 11b 12a Section 4947(ax1) non-exempt charitable trusts, Is the organization filing Forth 990 in Neu of Forth 10417 bIf 'Yar " arAw th. �.� -# -f w.. _ — t .--- -. _. i I I... . V—� X EA M F Form t19U (2M) 0M GCM 02AW2011 10:37 AM Attachment H _s::.... -..... �.---.ice.- �.- .......--..,.��. .4..41 _ -. 77-J.#a .;Lgla"P V. " Governance, Management, and Disclosure For each' response to lines 2 through 7b below, and fora No response to fine 8a, 8b, or I Ob below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Section A. GoverniniLBody and Mana ement la Enter the number of voting members of the governing body • ...... 1 a 8 b Enter the number of voting members that are independent 1 b 8�` 2 Did any officer, director, trustee, or key ern p yee b . .... . hav®a family relationship or a business relationship with any other officer, director, trustee, or key employee? 3 Did the organization delegate control over management rm duties customarily perfoed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? 4 Did theorganrzaton make any significant charges to Its organizational documents since the prior Form 990 was- . .- fiMd?• ........ E Did the organization become aware during the year of a material diversion of the organizationa assets? 6 Does the organization have members or stockholders? ...................................................... ?a Does the organization have members, stockholders, or other persons who may elect one or, more members of the governing body? .................................................... b Are any decisions of the governingolder .... . . . body subject to approval by members, stockholders, or other persons? 8 Did the organization cont emporaneously temporaneousiy document the meetings held or written actions undertaken during the year by the following: a The governing body? ... ........ ........... ....... .. ........... b Each committee with auth ..... . or to act on behalf of the governing body? 9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the anization's mailing address? 11 "Yea " rovide the names and addresses in Schedule O ........... Section B. Policies (This Section B requests information about policies not required by the internal G?nunn..e 1--A- \ } {� 2 ye.iV1 ui, k �, £ l� .,,•, X 3 X 4 X 5 X6 a X 7a ?b 8a X" X X mite X 9 X 10a 11 lie 12a b c Does the Organization have local chapters, branches, or affiliates? If "Yes,' does the organization have written • ' ' ' . . ' ' ' policies and procedures governing the activities of such chapters, atfifiates, and branches to ensure their operations are consistent with those of the organization? , . , .. , , . ................. Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form? ............ Deskxibe in Schedule O the process, R a y .. rq . P �, used b the o anization to review this Form 990., Does the organization have a written conflict of interest policy? If "No," go to line 13 Are officers, directors or trustees, and key. .rest required to disclose annually interests that could give rise to conflicts? ......................................... Does the o anizsdon• ' • ' . • ........ ........regularly rg and consistently monitor and enforce compliance with the If 'Yes," ' ' ' • • .. • _ 14b _ 11 12a l 12b Yeb s !H X.......................................... X �r ! X 13 policy? describe in Schedule O how this is done ... . . .............................. • . . Does the organization have a written whir...... 12c X 14 15 a b a Does the organization have a written document retention and destruction policy? . . • • . .' Did the process for determining compensation of the following persons include a review n ad approval .... .. independent persons, comparability data, and contemporaneous substantiation of the derimatten and decision? The organization's CEO, Executive Director, or top management official Other officers or keyemployees ............. • . p gees of the organization 14 ... . 1Qa X 16a b ...................... 'Yes" to line 158 or 15b, describe the process in Schedule O. (See instructions.) ......... ' ........ ...................... Did the organization Invest in, contribute assets to, or participate arrangement>�114 pa rcipate in a joint venture or similar errs with a taxable entity during the year? If 'Yes," has the organization a " " " r9 dopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard . 15b I �' 4 m. t, i6a , 7 11 X � �� ` � „ -�u c X +� ' t �{ Al ' i Section G. Disclosure 17 List the states with which a copy of this Form 990 is required to be filed ► NONS 18 Section6104 ..•.. 9.9 .•.•.•- requires an organization to make its Forms 7023 or 1024 rf .... ... .. .. . ( apP�abie), 990, and 990-T (50t(cx3}a only) available for public inspection. Indicate how you make these available. Check all that apply. ❑ Own websfte ❑X Anther's website ❑X Upon request 19 Describe In Schedule O whether (and it so, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public. 20 State the name, physical address, and telephone number of the person who possesses the books and records of the organization: ► NAR1AM1 B3NVRNW1 3000 41 STRSBT ocs" QI Xh"THO....•................................... _ FL 33b50 305-434-9000 OAA Form 990 (Zoos) GCM 02M&201 1 10:37 AM Attachment H rwm vw iUNAITSR INC 59-1458324 p 7 Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated EMOWees, and independent Contractors Section A Ofncers Directors, Tnrstees. Key Emololrasa, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation far the calendar year ending with or within the organization's tax year. Use Schedule J-2 if additional space is needed. • List all of the organization's current offkws, directors, trustees (whether iuldividuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E). and (F) 9 no compensation was paid. • List all of the organization's current key employees. See instructions for definition of *key employee." • List the organaatlon's fnve current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 andfor Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. • List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. • Ust all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations, List persona in the following order individual trustees or directors; Institutional trustees; off+oem; key employees; highest compensated employees; aril former such persons. W!`/,s. U 46" Lam.. It - wimiew.46tun 4q rOt COrri nsateMY current officer, director, or trustee. (A) Name and Title (B) AAv sect p (C) Posillon (d** all ttwt apply) tn) RepwWA (E) Reportabe (F) Estimated ' T weak lion from d e 1 of ottw 2 0 (W'2C) (W-?11Q99-MISC) homthe and relaW orgarmizatiams RICHARD $TEINBER PRSSIDZXT/DxRSCTOR x 0 0 LYNN C MAPES 0 CHAIRMAN. 0 0 TOM wALSH 0 DIRECTOR x 0 0 PETER VENTRELLA 0 a98t;Y TRSll8UR8R x 0 DAVID RICE 0 0 .............................. . VIGR CaAIR DIRRCTOR x BILL BAIRD III 0 0 0 DIRECTOR x 0 0 DR EUGENE RA-L ER 0 DIRECTOR x 0 0 DAVID YOUNf3OUI ST 0 aIRaCTOR x 0 0 JAMIE PIPHER 0 REGIONAL VP 40.00 x 0 0 ..BARIANNEVENp. BEN TI 0 REQIONAL CONTROLLER 40.00 x 0 ROBERT HOMER .. ........................... 0 0 . Pii6i.1 ,TRIST 25.00 x 166,500 0 6 660 „ EVELYN LOPEZ - BRI 1 ONI PSYCHIATRIST 22.00 X1 144,940 0 JORGE AQUINA®A 0 l!®iaiCAL nlleTOR 20.00 x 132,119 0 2,122 ................................. nAA GCM 02005MI 1 10:37 AM Form 9902 QUID, Section A. (A) Name and Title Attachment H CMUER INC . 59-I458324 _ 1 ectors, Trustees, K Employees, and Highest Compensated Employees (continued) (B) (C) (D) (E) (F) Average Position (check all that apply) Reportable Reportable Estimated trouts per week compemafion from compensation from related amount of other n z orpaniza6ons �m organuniz atton (W-2110a8-#ASC) from 1116 (W-2/1099-MISC) organization and relOW orgenizaliom 10 rowr. ► 1 %43,55sI 8,782 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 in 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on One Is? If 'Yes,' complete Schedule J for such individual .......... . ..................... 3 X 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,00o? If 'Yes," complete Schedule J for such individual...... 4 R 5 Did any person fisted on line 1a receive or accrue compensation from any unrelated organization for M .t71""�'R�; services rendered to the o an' lion? if "Yes' complete Schedule J for such person ....... .. .............. . ............. 5 X Secdon B.Independent Contractors _ 1 Complete this table for your No highest compensated independent contractors that received more than $100,000 of compensation from the organization. NIPS W Z" address .. (B) services (C) BIJMJBSS LCC PO BO MARATHON FL 33050 500218 TRANSPORTATION 264,516 2 Total number of indeperldent contractors (Including but not Omfted to those listed above) who received morethan $100 In 2qMneation' m the wasnization z` „f i Form V(2009) GCM 02105/2011 10:37 AM Attachment H , i svi}i 1 \+ \`\ ') c ""ail i u r - Rekftd or 'a„ ,{"}q� `a ��(V fi W111,11,1111,11)FV t -Revenue tusin%r4ww b excluded w secumss rep__ $12. M & a 514 1a Federated campaigns 10 b Membership dues Ills c Fundslsing events d Related organizations ....... id..J Fa rYs�rr } s is s qsH t e V'OVOrN11Mlt 4ftiO0ltIr1blAIMiBi 10 7 4 4 3 7 8 0 .... :.,.__� � f Al obler oonkbAM, �t ij)t4 ,b,g��it� 81M WrAw wwwto not kxWed dMe 4 u�`3a 5 �� " >� r1 i 1 i {`) , ztrx'f § 1, r¢,, tuf 1f 155 A68 , 1 till �vik o-�t>>y�Y�ttys 41 rt ii�'SY"hh'' S �l�e r`ertit 0,yr;fLf" g tiOncnh moons inchpded in W1ec la -it. $ 153, 195 ...... ... _ V'r h Total. Add lines 1a—tf ► 7 a 598.899 sawi"ii � "4�4�a�� sr rt fYj4fi ` � t 2a P1%TIEaT CLIEAT BEES 369,781 3 c d All other program service revenue . T 2a 2t ... .. ...... ...... ....._. ► 369,781 1 77"'777,7 r 3 Investment income (including dividends, interest, and other similar amounts) _ . , . , ► 5,698, 4 Income from Investment of tax-exempt bond proceeds ► S Roysties .............. ► 6a Gross Ranta b Lesa: eeMd exile; c RerNalinC �(11+t y}`Yttri'Vt } d Net rental' or iloss ► 7a W*W hm t�) osMf P 9�ES Of tji $OOUfid!!e 'A : r�4t OUMr Uleo'' �i � ; r�4ii� t ita b Lenooeioraher y. tmsb d 4ales expo, c Gain or(loss) d Net gain or (foss) ................. . ......_...._, .. ► 92 6 8a Gross orcotne from hmdrais N events Of contrgxrtio 4 reported on line ic). See Part IV, line 18 a ` {� ............. ��1�t b Less: direct expenses b c Net income or (loss) from fundraisin events ....... ► 9a Gross Income from gaming activities. See Part IV, line 19 a b Less: direct expenses ....... b !? .' ,l` ht ;, c Net Income or (loss) from gaming activities ........ ► 10a Gross sales of Inventory, less returns and akwances ; s b Lou: cost ofgoods '� sold c_ Net Irme or is from sales of_)nve ► MlacellaneousRevenue 11a _ on= INC Ma 10,720 b c.......................................-- - d AN otherrevenue ........................ a Total. Add lines 11a-11d ► 10l,_7 5,698 20 ,98 ,973 369,711111 fl 16 416 Form M am) DAA GCM 02MSMI1 10W AM Attachment H Section 501(cx3) and 501(cx4) organization must compk%all columns. All other QrgW*W0= must complete column (A) but are not required to complete columns (B), (CL and (0). Do not Include emouints reported on pns 6b, - t t " l�, sw o _-� — ---..... TOWS Augram eenvits Mar9bNft)rent and 1 Grants and other asslslsnee to govsrmwb and organfzallons in the U.S. See Part IV, line 21 2 Grants and other assistance to individuals In the U.S. See Part IV, tine 22 .............. 3 Grants and otheu assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16 .......... 4 Benefits paid to or for members S Compensation of current officers, directors, trustees, and key employees .............. 6 ComperM*m not included above, to d>s P (as defined under section 4958( i )) and persons described in section 4958(cX3XB) 7 Other salaries and wages 0 Pension plan eon Wxftm (include section 401(k) and section 403(b) employer cw# butiom) 9 Other employee benfrts .................. 10 Payroll taxes ............................. 11 Fees for services (non -employees): a Management ....................... b Legal .................................... c Accounting ............... d LobbyIng ................ e PmksWwW Vx1rdising services. See Part W, line f f Investment management fees ............. 9 Other 12 Advertising and promotion ................ 13 Office expenses .......................... 14 Information technology ................... 15 Royalties ................................ 16 Occupancy .............................. 17 Travel ................................... 10 Payments of travel or entertainment expenses for any federal, state, or local public officials 19 Conferences, conventions, and meetings 20 Interest ........................ 21 Payments to affiliates ..................... 22 Depreciation, depletion, and amortization 23 Insurance ............................... 24 Other expenses. Itemize expenses not covered above. (Expenses grouped together artd labeled miscellaneous may not exceed 5% of total expenses shorn on line 25 below. a OPERATINQ SUPPLIES AND RX ............. b lilk6iE88iONAL FBBS OTHER c ABP1►IRB Astn »�►ir1z'iaxi►rrca d�................................. ................. e TRANSPORTATION ......................................... f Ad other expenses 26 John 004W Check here ► r 1 if following SOP W2. Complete this a only If the organization reported In column (0) joint costs from a combined educational campaign and 4,368,168 3,543,670 824,498 __760,243 616,746 141-497 187,1501 121,423 65,72? 69, 825 51.6471 9 R _ 1 711 09 1,108, 540 921, 476 431,509 41,384 95,316 23,368 76,026 76,026 75,411 74,125 42,3121 17 922 ?,695,175 5,008,676 42,9 03.7 187,06 190,12 71,94 1,28 24,39 986.49 Form VVU 12008) GCM 02AW2011 1097 AM Attachment H Fom► f2 g) GUIDANCE/CARS CENTER INC 59-1458324 Paste 11 Balanca Sheet IA) (a) Beginning of year End of year 1 Cash —non -interest bearing .................................................... 2 51 - 2 6 3 1 815,417 2 2 Savings and temporary cash investments ....................... 1,139,485 3 1 391,391 3 Pledges and grants receivable, net ........... ........................... 73,763 4 56,600 4 ,Accounts receivable, net 5 Receivables from current and former officers, directors, trustees, ke�,v££� y employees, and highest compensated employees. Complete Part II of Schedule L ............................................................. 6 Receivables from other disqualified persons (as defined under section 4958 1 a {i){ )) and persona described in section 495tt(c)(3)(B). Complete Part II of Schedule L ............................................................. .... k Qs'` !' �" yj\ $)i4 J/ �`13 , i �� c �. ; � ,„�,e ,�,,�� + �a�� 5 �. •c,, g �,3 �` `t , � .,;_'� �� ` ` 7 Notes and loans receivable, net 7 8 Inventories for sale or use 8 9 Prepaid expenses and deferred charges .......... 56, 87 6_ 9 260,398 10s Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 6 342 582 ..... _ ... b Less: accumulated depreciation ... 10b 3,323,412 1"InM'��'�, JliA� {i�f '} ,i tll,c !`f� fit' , ' 4vr? }$ �! k %j,. 6 i. i�i�� 2, 7 2 4 161 rk'a 10c i 1 1�t�h�11k t %'j%tt li 'ft�� 3,019,170 47,622, 11 11 Investments —publicly traded securities 12 Investments —other securities. See Part IV, Ilne 11 ................................. 12 j 13 Investments —program -related. See Part IV, line 11 13 14 Intangible assets 14 16 Other assets. See Part IV, line 11 15 16,442 18 Total autseta. Add lines 1 throwh 15 must vaI line 34 ........................... 4,293,170 18 5,559,418 17 Accounts payable and accrued expenses . . . ....................................... 704,257 17 701,196 18 Grants payable ........................................................... 18 1st Deferred revenue 43,629 1st 79 392 _ +s 20 Tax-exempt bond liabilities 21 Escrow or custodial account liability. Complete Part IV of Schedule D ........... .... 22 Payables to current and former officers, directors, trustees, key ]� J employees, highest compensated empkyyees, and disqualified Persons. Complete Part II of Schedule L 20 af ,�(�` �� y'`� ��' �' 1�15�t ��y�4 ; `,lid „ „ , �� 21 ' (��` �l t��i ��y ' 22 �a' �u. 3 Vt t �siiun� ; , 15, 23 Secured mortgages and dotes payable to unrelated third parties .. . . . ....... .... 1 54 8 4 04 23 11719,111 . . 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities. Complete Part X of Schedule D ....... — 25 949,381 ' ............. 2e Tow flabOttles. ,Add ones 17 h 25 ..... 2,296,290 2s 3 4 4 9 0 80 .2 12 U. Orgarkaftris #W follow SFAS 117 check here ► and complete Tines 27 through 29, and lines 33 and 34. 27 Unrestricted net assets , , ........ 28 Temporarily restricted net assets ....... ......... ........ ....... 29 Permanently restricted net assets _................. ..... ........ Organizations that do not follow SFAS 117, check here IN, and complete IInes 30 through 34. 30 Capital stock or trust principal, or current funds -PWRY 1,996,88W 27 f _ 2,110,3 3 11 8 28 C'+ ,... s�a1� 29 30 . c 31 Pai" or capital surplus, or land, building, or equipment fund . 32 Retained earnings, endowment, accumulated income, or other funds 32 33 Total net assets or fund balances 11996,880 33 2,110,338 34 Total liabilities and net assetstfund balances .... . . .. . ... ........ t 4 2 9 3 1701 34 1 5,559,418 Form 990 (200e) DAA acM 02105f2011 10;37 AM Attachment H Accounting method used to prepare the Form 990: Q Cash A Accrual Other_ If the organization changed its method of accounting from a prior year or checked 'Other,' explain in Schedule O. a Were the organizationss financial statements compiled a reviewed by an independent accountant? � 1 g`. ............................. Were the organizations financial statements audited by an independent accountant? 2b X c If 'Yes' to Kne 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selsaion of an independent accountant? 2c X If the organization changed either its oversight process or selection process during the tax year, explain in ... Schedule O. 1P fir d If "Yes" to line 2a or 2b, check a box below to Indicate whether the financial statements for the year WKS issued on k a consolidated basis, separate basis, or both: Separate basis Q Consolidated basis Both consolidated and separate basis ;3��sA�`�'� 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-1337 ........................................................... 3a X b If 'Yes,' did the organization undergo the required audlt or audits?..N.the organization did not undergo the... . ............ Form 990 (2M) DAA WMe?/WM110:37AM Attachment H �i�ooEi Public Charity Status and Public Support OM8 No. , s4s oc Complete Nthe organization Is* section 501(c)(3) organization or section 2009 Depertmerit of Rre Traapy 4947(axl) nonexempt charitable trust. - - hMseparate annt Rveenue Service �� of the Attach to Form 990 of Form990-EZ. ►See Instructions. Identmcatlon number� GUIDANCE CARES CENTER INC 59-14583a4 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(bXl)(A)(1). 2 A school described In section 170(b)(1xAHU). (Attach Schedule E.) 3 A hospital or a cooperative hospital service organization deserted in section 170(1b)(1XA)(liI). 4 A medical research organization operated In conjunction with a hospital described in section 170(1bx1XA)(iii), Enter the hospitars name, city, and state: 5 An organization operated for the benefit of a..... - or universl owned or . . ......................... 'seri . ............................ h' operated by a governmental unit described in section 170(b)(1HAHIv).'(Complete Part II.) 7 7 ❑ A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). II An Organization that norma"Y receives a substantial part of its support from a governmental unit or from the general public described In section 170(1bX1lKA)(vi}. (Complete Part 11.) 9 � A community trust described in section 170(b}(1)(AXvi). (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 mom 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 5Wax2). (Complete Part III.) 10 An organization organized and operated exclusively to test for public safety, See section 509(s)(4). 11 An organization organized and operated exclusivey 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 5Wa)(1) or section 509(ax2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete Imes 1 le through 11h. a ❑ Type I b ❑ Type II c ❑ Type ill -Function ity integrated d ❑ Type Ili- 0ther e ❑ By checking this box, I certify that the organization is not controlled directy or indirectly by one or more disqualified persons other than foundation managers and other than one or more pub" supported organizations described in section 509(a)(1) or section 5Wa)(2), f If the organization received a written determination from the IRS that it Is a Type 1, Type 11, or Type III supporting organization, check this box ❑ 9 Since August 17, 2006, has the anlzation a ... ....... . Or9 Ccepted any gift or contribution from any of the fallowing persons? (I) A person who directly or Indirectly controls, either alone or together with persons described in (11) Yes No and (00 below, the governing body of the supported organization? 11 ................ ( A family nu ....... ........... number of a person described in (i) above? (111) A 35% cottroMed entityof a . ... ... .11 ....... person described in (i) or (i) above? h Provide the following informatinn afvu.t th- -.._a ...... ....... ................. . ...... 11 (1) Name of supported (11) EIN (III) Type of ores &Mlon tlrl b tlseorgariaow (vll) Amount of orgarerstlon (described on linos 1-8 in col. Md kt (v} Did ycu nosh (vq is in support (n Y'cu► � a� H organiiaGon � co. above or IRC section governing document? cd (II Of Y- 0) agmtmd in the (see Inaftetions)) a "W" U.S.? Yee No Yes No Y. 6 No For Privacy Act and Paperwork Reduetlon Act Notice, age the Instructions for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2009 QAA OCM 02/05t2011 10:37 AM Attachment H ;.;srt-rlsx irk; 59-14.58324 e2 „,`; Support Schedule for Organizations Described in Sections 170(bx1)(Axiv) and 170i b)(1)(A)(A) (Complete oniy if You checked the box on line 5 7 or 8 of Part 1.) Section A Public Supoort Calendar year (or fiscal year beginning In) ► a 2005 b 2006 c 2007 d 2008 a 2009 Total 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") 2 Tax revenues levied for the orgwization's benefit and either paid io 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 11 through 33 �fines 5 The portion of total WlllnbutMs by each... � each person *w Man !""`^^' (��•"' 11 ifAl a �y�yp�y�I {fit � 7"-�`•. 1. �' �y ..rYv,tw In publicly 8organization) on One 1 that exceeds 2% of the amount show on fine 11, column (f) 6 PW*su.. lt 5from line 4.. Section B T tai S �4 \ 1 \ Y _ } i{ f 54 �� It{t,� 1; l :\ i Y�i�, � f `i v vM1f t V i �t . f i to . ,;,1 .f .,»�' r €:_ 1 a..,;u ,�- . } v �) ffR?ik. ,,, I idzh t „t `•'.A U.,Y {�,c, , .; o URport Cadendar year (or fiscal year beginning In) ► 7 Amounts from be 4 .................. 0 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 .................. 2007 1 (d)2008 j (9)2009 10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) ................. 11 Total support Add Imes 7 through 10�ty )e ° . �nhv ) �Y i.. vtull'u,'v 12 Gross receipts from related activities, etc. (see Instructions) ... 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) 14 Public support percentage for 2009 {line 6, column (f) divided by line 11, column (f)) 14 % 13 Public support percentage from 2008 Schedule A, Part 11, Ilm 14 1 S •ti 10a 33113 % support test-2009, If the organization did not check the box on i"ne 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 331/3 % support test-2008. if the organization did not check a box on line 13 or 16a, and line 15 is 331/3 % or more, check this box and stop here. The organization qualifies as a publicly supported organization ► C 17a 10%4acts-and-circumstances test-2009. if the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or mare, and if the organization meets the "fads -and -circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the 'fads-and-elrcumatances' test. The organization qualifies as a publkdy supported organization ► b M-facts.and-circumstances test--2003, If the organization did not check a box on line 113, 16a, 16b, or 17a, and Ilne 15 is 10%6 or more, and if the organization meets the 'fads -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 organtzation ► Q 18 Private foundation. If the organization did not check a box on Nroe 13, 16a, 16b, 17a, or 17b, check this box and see Instructions ► I I Schedule A (Form 990 or 990-EZ) 2009 QAA OCM 02/05/2011 10:37 AM Attachment H NOW � F Support Schedule for C}rganlzaAtloCAR$ C XR INC b 9 - �.4 S 8 24 or_ 2 QUIDANCL ns Described In Section 609(a)(2) (Comolete only if You checked the box on line 9 of Part 1.) Section A. Public Support Calendar year (or flscel year beginning In) ► a 200g b 2006 c 2007 d 2D08 a 2009 Total 1 Gifts, grants, contributions, and membership fees received. (Do not include any VmWgo*.1................... 2 Gross recefRts from admissions, merchandise 4,549,518 4,290,012 4,036,582 3,902,788 7,598,848 24 377,748 sod or servioes performed, or facilities furnished In any activity that is related to the Organization's tax-exempt purpose ..... , .. . 3 Grow "ts from activities that are not an unrelated trade or business under section 513 0 4 Tax revenues levied for the organization's benefit and either paid to or expended on list" ............................. 6 The value of services or facilities furnished by a governmental unit to the organization without charge 6 Total. Add lines 1 through 5 ... 4 549, 518 4,290,0121 4,039,982 3,902,788 7,598,8481 24, 377, 740 Ta Amounts Included on lines 1, 2, and 3 received from disqualified persons b Amounts included on firm 2 and 3 moelved from other than disquatkled persons that exceed the greater of S5,000 or 1 % of the amount on line 13 for the year c Add Imes 7a and 7b o 0'' 0 e 8 Public support (Subtract line 7c from ' 1511 E—';17�M___L4,377t748 L%= Calendar year (or heal year beginning In) ► 9 Amounts from fine 8 10a Gross income from Interest, dividends, a 2006 b 20M c 2007 2008 a 2009 1) Total 4,549,S28 4,290,022 4,036,582 3,902,708 7 598, 848 24 377, 748 payments received on securities loans, rents, royalties and Income from similar sources ....................... 4,427 8,663 6,853 4,832 6,624 31,399 b Unrelated business taxable Income (leas section 511 ism) from businesses acquired after June 30, 1975 c Add lines 10a and 10b ......... 11 Net income from unrelated business 4,427 8 663 6 853 4 832 6,624 31,399 activities not kwAided in fine 10b, whether or not the business is regularly carried on ..... . 57,353 14,947 10,720 83,020 12 Other income. Do not Include on or loss from the sale of capital assets (Explain in Part IV.) 13 Total support. (Add lines 9, 10c, 11, . and 12.) ....................... ....... 4 553 945 4 298 675 4,100,7901 3,922,5671 7 618 192 24,49 167 .+ rmn nw ywrs. if uha Form ffW is 1Or the Organlzation's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here 15 Public support percentage for 2009 pine 8. column (f) divided by km 13, column (f))lic 16 99.53 % 16 Pubsu rt n from 2W8 S ule A Part IN line 15 10 99.52 % Section D. Computation of Invgttment Incorne Percen e 17 Investment Income percentage for 2009 (line t0c, column (0 divided by line 13, column (t)) 1T I % 18 Imrosbrent Income percentage from 2008 Schedule A, Part III, "no 17 18 % 1" 33113 % supportbarb-2009. Ifthe organization did not check the box on line 14, and Ilne' 16 Is morethan 331 /3 %, and One 17 Is not more than 331/3 %, check this box and step hen. The organization qualifies as a publicly supported organization ► b 33113 % support tests-2003, ff the organizaWn did not check a box on line 14 or line 19s, end tine le is more than 33 1/3 96, and fine 18 is not more than 33 1/3 %, dhedk this box and stop hem. The organization qualifies as a publicly supported organization ► 20 Privaee foundation. If the organization dM not check a box on line 14 19a or 19b, check this and Instrimbons ► DAA Schodub A (Form ti90 or 99o-Fz) 2tM9 GCM 02ro MIl 10:37 AM Attachment H {_L LML DIIII? CARE CSNTER INC 59 14583Z4 Supplemental Information. Complete this part to provide the explanations required by Part 11, line 1 Part II Nno 177 nr 476- --A M-" IIII- . . GCM 02/050011 1as7 AM Attachment H SCHEDULE D Supplemental Financial Statements oMaNO. 1645-0047 (Form 990,) ► Complete If the organization answered "Yes," to Form 990, 2�9 Department of the Treasury Part IV, line 6, 7, 8, 9, 10,11, or 12. vV 9 intemN Revenue Service ► Attach to Form M. ► See separate Instrucdona. Name of the organizatbn Employer Identification number 59-1458324 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes, to Form 990, Part IV, line 6. 1 Total number at end of year nor (a) Doadvised funds (b) Funds and other accounts 2 Aggregate contributions to (during year) 3 Aggregate grants from (during year) ........................ 4 Aggregate value at end of year 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? ..................................... ❑ Yea ❑ No 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other w-- —1-- ° -- • •— •,wwrrr MM n tots fj11jAf1LFMtivn answerea -res to r orm 990 Part iV line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or pleasure) ❑ Preservation of an historically Important land area Protection of natural habitat Preservation of certified historic structure Prounvation of open spaoe 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the W of the Taut Year .. , . a Total number of conservation easements ........ 2a b Total acreage restricted by conservation easements 2b c Number of conservation easements on a certified historic structure included In (a) ... ..... , .. , .. 2c d Number of conservation easements thdo()acquired agar Sl17l06 2d ded in c --- 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the taxable year No _ _ _ _ _ 4 Number of states where property subject to conservation easement Is located ► 6 Does the organization have a written policy regarding the periodic monitoring, Inspection, handling_ —of violations, and enforcement of the conservation easements it holds? Yes ❑ No Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year ►S _ _ _ _ _ _ E Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(8)(i) and section 170(h)(4)(e)(I1)? ❑ Yes ❑ No .......................................................................... 9 in Part XIV, describe how the organization ro sports conservation easements in its revenue and expense statement, and balance sheet, and Include, if applicable, the text of the footnote to the organization's financial statements that describes _the tzstion's accounting for conservation easements v° — .— •�-•• __M11nna vvrra6uprta3 vt AR, r1i810flcal i r@asUMS, or Other Similar Assets. _.._ Complete if the organization answered "Yes" to Form 990, Part IV, line 8 1a It the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIV, the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under SFAS 116, to report In its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (n Revenues included In Form 990, Part Vitl, line 1 (H) Assets Included in Form 990, Part X .. .. $ — — — — — — ........... — 2 If the ......................................... ► S — — — — — — organization received or held works of art, historical Ireaaures, or other sknMar assets for fnancbl gain, provide the foNowing amounts required to be reported under SFAS 116 relating to these items: a Revenues included in Form 990, Part VI It, line 1 _ b Assets Included to Form 990, Part — X — — — — — — ................................................... ► ti — — — — — — — For Prhrsoy Act and Paperwork Reduction Act Notice, see the Instructions for Form M. Schedule D (Form 990) 2009 DAA GCM 02105M1 110 37 AM Attachment H 3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of Its collection items (check all that apply): a Public exhibition d 8 Loan or exchange programs— — — — — — — — — b Scholarly research a Other c Preservation for future generations 4 Provide a description of the organization's ooMections and explain how they further the organization's exempt purpose in Part XIV. 5 During the year, did the organization solkft or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as cart of the o ization's coll®ction9 IV, line 9, roe sported an rrangeamouon Form 990 Partine n line 2_�_�n answe -Yes' to Form 990, Part 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not _ Included on Form 990, Part X? Q L' Yes No b H "Yes," explain the arrangement in Part XIV and complete the following table: Amount c Beginning balance d Additions during the year ........... . .. ... . 1d e Distributions during the year ..... 110 f Endkrg balance .............................. ...................................:....................... 1f ... ....................... 24 Did the organization 'include an amount on Form 990, Part X, One 217 Yes ...................................... a If 'Yes,' _ ,the ar in Part XN_ (a) Current yew (b) Prior year (c) Two years track id) Three years back I Beginning of year balance v$ s sYiF io-Fr sfn R ............. b Contributions c Net investment earnings, gains,i andlosses�t" ........... ..... d Grants or vj1damhips ................ its s ,O 9� �� e Other expenditures for facilities and programs ................o,,,,s f Admk►fstralive expenses . .................��1�� 9 End of year balance 2 Provide the estimated percentage of the year and balance held as: a Board designated or quasi -endowment Jo- b Permanent endowment ► _ _ _ _% c Term endowment ► _ _ _ _ % 30 Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (1) unrelated organizations ............................... (4) recalled organizations ......... .................................................................................... b It 'Yes' to 3a(li), are the related organizations kted as.required.on Schedule R9 M__ - - - _.I. _ . _............................................... DoscrWon ofinvesbnent 1a Land ................................. b Buildings .......... c Leasehold Improvements ................. d Equipment Add lines 1 a throuch 1e. (a) Cost or oter basis (b) Cost or other (invesbnenfl basis (otter) 643,: Form 990. Part X, coiumn 460 (e) Aocumuieted doWedstlon Four years back Yes No 3 i 3a 11 3b (kq Bock value 2 323,4121 2,376,048 ►d 3,019,170 schedule D (Form M) 20" DAA GOM 02wnl 1 10:37 AM Attachment H -1458324 urwwmwu, inveoppenw—viner bftumws. zSee Form 98Q, Part X. line 12 (a) Desed0on of sewity or eaWCM (b) Book value (c) Method of valuaWn: (JrtcludirQ name of security) Cost or end -of -year market value Financial derivatives Closelyr-hold equity Itttuesta Outer Total lColumn (b)-mug -1 Form 990, Part X, 001. (R) line 12,) 1�1 F--- 7 (a) DogrApbw of lmossirroft M* I (b) Book value Form 990, Part X col. W Method of valuation; Cost Or OW-01-YOOr market value — 0 -- (a) DescfiKm I (b) Book value rosar. Ott n Ib Must equal Form 990, 'Pan X, col. (a) line 11 Other Llabliftlee. See Form 990, Pirt Xline 25. 1. (4) DOSC011on of liability (b) Amount Federal inoon** taxes DUE TO RRLATRD pARTIES 653 LINE OF CREDIT 295 7 0. gg, �M 25.L TOWL (COIUmn (b) must nual Form 990, Part X, col, (a) MK 2. FIN 48 Footnote. in part XIV, p ft text of ft footnote provide 000)Ote to the organizAtion-3 ff noncial statements that reports the 2%Mwe�s- liability for uncertain tax Positions under FIN 48. om 3chodule 0 (Form M) 2009 Attachment H GCM 0210=011 10;37 AM Schedule 0 (Form 99,0 2 GUIDANCE CARE CENTER INC 5 9 -14 5 8 3 24 Page 4 "' Reconciliation of Chan a in Net Assets from Form 990 to Audited Financial Statements 1 Total revenue (Form 990, Part Vi ll, column (A), line 12) . . . . ...... ...... ............ ......... . ......... 1 7 , 9 8 5 9 7 3 2 Total expenses (Form 990, Part IX, column (A), line 25) .... ....... . ...... . . . . .. . . ............. , . 2 7,695,175 3 Excess or (deficit) for the year. Subtract line 2 from line 1 . . . ... ..................................... 3 290,798 4 Net unrealized pains (losses) on investments;s ...................... _.....,................................... 4 5 Donated services and use of facilities ......................................................................... 5 6 Investment expenses ........................................................................................ g 7 Prior period adjustments..................................................................................... 7 6 Other (Describe in Part XIV.)................................................................................. 6 0 9 Total adjustments (net). Add lines 4 through 8................................................................ 9 s._ IDN',` Reconciliation of Revenue per Audited Financial Statements With Revenue Der Return 1 Total revenue, gains, and other support per audited financial statements . . . . . . . ... ........... 1 7,985f973 2 Amounts Inc -Wed on line 1 but not on Forth 990, Part VIII, line 12: a Net unrealized gains on investments Za , b Donated services and use of facilities .................................... 2b ., c Recoveries of prior year grants 2c' d Other (Describe in Part XtY.) 2d 4 • Add lines 2a through 20 ..................................................................................... 2e 3 Subtract line 2e from line 1....................................................... .... ...................... 3 7,985,973 4 Amounts included on Form 990, PartVIII, line 12, but not on line 1: _ a Investment expenses not included on Form 990, Part VIII, line 7b........ b Other Describe in Part XIV. b', c Add lines 4a and 44 ............. 4c rotAW Reconciliation of Expenses per Audited Financial Statements With Expenses per Return 1 Total expenses and losses per audited financial statements ................................................. 1 7,695,175 2 Amounts included on line 1 but not on Forth 990, Part IX, line 25: a Donated services and use of facilities 2a,,,� b Prior year adjustments 2b Pik c Other lasses. d Other Describe in P in Part XIXIV. ) 2d ....................�.�...�.�................,.� e Add lines 2a through 2d..................................................................................... 2e t 3 Subtract line 2e from line 1....................................................... 3 7,695,175 4 Amounts inckrded on Form 990, Part IX, Nile 25, but not on line 1: ........................... a Investment expenses not included on Form 990, Part VIII, line 7b 4a b Other(Describe in Part XIV.)................................................... 4b 0 ,,,4. c Add lines 4a and 4b Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines to and 4; Part IV, lines I and 2b; Part V, fine 4; Part X, line 2; Part Xi, line 8; Part XII, lines 2d and 4b; and Part Xtll, Nees 2d and 4b. Also complete this part to provide any additional information. Schedule D (Fortin "(1) 2009 DAA Attachment H GCM 02M5M11 10:37 AM Schedule D(Form 990 2009 GUIDANCE/CARE CENTER INC 59-1458324 p S „SUDDIOmental information !continued) Schedule 0 (Form M) 2M OAA t3CM 02/06/2011 10;37 AM Attachment H SCHEDULE J Compensation Information (Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees ► Complete If the organization answered "Yes" to Form "0, Department of the Treasury Part 11f, tine 23. Intemal Revenue Service ► Attach to Form M. ► See separate Instructions. 01018 No. 1545-0047 Name of the organization E11 mployer identification number _GUIDANCE CARE CB=ER INC 59-1458324 Questions Regarding Compensation - Yee 91 1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions P Payments for business use of personal residence Tax indemnification and roes u 9 p payments Health or social club dues or initiation fees�� i�� '; Discretionary spending account Personal services (e.g., maid, chauffeur, chef) b If any of the boxes online 1a is checked, did the organization follow, a written pokey regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain ....................... Did the organization require substantiation prior to reknbursing or allowing exp. anses incurred by all . .......... officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1 a? ............................ 3 Indicate which, if any, of the following the organization uses to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee 4 During the year, did any person listed in Form M. Part VII, Section A, fine 1 a, with respect to the fling organization or a related organization: a Receive a severance payment or change -of -control payment? ......................... b Participate in, or receive payment from, a supplemental nonquelifled.retirement plan?. ..................... .............. . ............................ c Participate in, or receive payment from, an equity -based compensation arrangement? .............. ....................... I "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each.ftem.in. Part.ill.* ............ Only section 501(cH3) and 501(c)(4) organizations most comptate liras 5-9, 5 For persons listed in Form 990, Part VII, Section A. line 1 a, did the organization pay or accrue any compensation contingent on the revenues of. a The organization? ................................. b Any related organizat.ion? ......... . ... . ...................................................................... It "Yea" to line 5a or Sb, describe in Part Ili. ................. 4 For persons listed in Form 990, Part VII, Section A, line ia, did the organization pay or accrue any compensation contingent on the net earnings of: a The organization? ............................ b Any related organization? ......... if "Yes" to line 8a or 8b, ................................................................................... descr�e in Part Iti. t For persons listed In Form 990, Part VII, Section A, line 1a, did the organization provide any non -fixed payments not described In lines 5 and 87 If 'Yes," describe in Part Ili . .......... Were any amounts reported in Form 990, Part VII, paid or accrued pursuan.....t to..a..contract........that.....was.. ............... ....... subject to the initial contract exception described in Reps, section 53.49%-4(a)(3)? If `Yes,' describe in Part Ili ......................................................................................................... A If "Yes" to line 8, did the o ' - organization also follow the rebuttable presumption procedure described fi For Privacy Act and Paperwork Reduction Act Notice, all the IrhtnxWns for Form "0. X X Oil R X Schedule J (Form "0) 20M 0 Attachment H M 9 1, 1, Attachment H I: 12 E� GCM 02106=11 10-37 AM Attachment H SCHEDULE L (Form "0 or 990-Et) Oepartmsnt of the Tres" internal Revenue Service Name of the organization Transactions With Interested Persons ► Complete If the organization answered "Yes" on Form 990, Part IV, tine 26a, 25b, 25, 27, 2844 26b, or 26c, or Form 990-EZ, Part V, tine 3111a or 40b. ► Attach to Form tip or Form 990-EL ► See severato Instructla , OM9 No. 1545-0047 Employer IdstOlcation number 99-14Sa324 01 ,, Excess Benefit Transactions (section 501(c)(3) and section 501(cx4) organizations only). Complete if the organization answered "Yes" on Form 990, Part IV, fine 259 or 25b, or Form MEZ, Part V, line 40b. 1 (a) Name of disqueorted parson (b) Description of transaction (c) Corrected? Yes I No 2 Enter the amount of tax imposed on the organization managers or disqualified persons during the year undersection 4958................................................................ 3 Enter the amount of tax, if any, On line 2, above, reimbursed by the organization ►S.................................... {, , jW,77 thins to and/or From Interested Persons. Complete if the organization answered "Yes" on Form 990, Part IV, line 26, or Form 990-EZ, Part V, line 38a. (a) Name of interested person and purpose Hb) (c) original (d) BaWmoe due e) In deteu0. (f) Approved (g) Yomen principal emount by board orconai M? Yes I No Yes I No Yes I No = 5 Grants or Assistance Bonefitting Interested Persons. Compote K the organization answered "Yes' on Form 990, Part IV, line 27. (a) Name of interested person (b) Relationship between interested person and the (c) Amount end type of assistance or9w*m ion r nrnnWO N }tin nmoni�eri .. .mow N�� (a) Nerve of interested person COL RICK R11DSSEY (b) Relabonehi P between interested Person and the organi-tiore n DIRECTOR (c) Argued of transaction 64,236 (d) Description of transaction smirF (°) R-N en? Yes No g •••., — wpm W"A r, r"Wuuorr wcs Nice, see cne Schedule L (Form 990 or 990-M 2009 tostruWons for Form M or 990-EL Om GCM 02105=11 10;37 AM Attachment H SCHEDULE M (Form 990) Department of the Treasury IMemal Revenue Service Name of the oManizetion 1 Art —Works of art 2 Art --Historical treasures 3 Art —Fractional Interests 4 Books and publications 5 Clothing and household goods ......................... 6 Cars and other vehicles 7 Boats and planes .............. 8 Intellectual property 9 Securttbs--Publicly traded 10 Securlties--Closely held stock 11 Securities —Partnership, LLC, or trust interests ................ 12 Securities —Miscellaneous 13 Qualified conservation contribution —Historic structures ..................... 14 Qualified Conservation contribution —Other ............. 15 Real estate—Resklential 16 Real estate—Commerclai 17 Real estate --Other ............. 16 Collectibles .................... 19 Food inventory 20 Drugs and medical supplies 21 Taxidermy 22 Historical artifacts .............. 23 Scientft specimens ............ 24 Archeological artifacts .......... 25 Other►( IMCIIPD DONATIOR 26 ............ Other ► (........... } 27 ............ Other ►(........................} Noncash Contributions ► Complete if lice organtzations answered "Yes" on Form 996, Put N, tines 29 or 30. ► Attach to Form 990. OMB No. 16"47 2009 Employer idendficatlon number 59-1458324 (a) (b) I (c) (d) C of Number of Contributions Revenues reported on Method of determirrng ILL Form 990. Part Vill, line tg I revenuse 153.1 29 Number of Forms 8283 received t>y the organization during the tax year for contributions for which the organization completed Form 8283, Part IV, Donee Acknowledgement 29 30a During the year, did the organization receive by contribution any property reported in Part 1, tiles 1-28 that it must hold for at least three years from the date of the initial contribution, and which Is not required to be used for exempt purposes for the entire holding period? ........... b I( *Yes,* describe the arrangement in Pan it. 31 Does the organization have a gift acceptance policy that requires the review of any non-standard contributions? .............................................................................. 32a Does the organization hue or use third . parties or related organizations to solicit, process, or sell rwncash contributions? ............ ................ ............................ ......................... — ..— ..................... b If "Yes," describe In Part 11. 3$ if the organization did not report revenues in column (C) for a type of property for which column (a) is checked, For Privacy Act and Paperwork Reduction Alt Notice, see the instructions for Form M. No X Scheduls M (Form M) 2009 DAA cW OM12011 10:37 AM Attachment H M onn GUIDANCR CARS CENTER INC_ 5 9 —14 5 8 3 2 4 pve 2 Supplemental Intonraition. Cornt—e this part to provide the information required by Part 1, lines 30b, 32b, and 33. Also complete this part for any additional information. . - ScMGub M (Form 990) 2009 DAA OCM 0210SMI1 10.37 AM Attachment H SCHEDULE O Supplemental Information to Form 990 (Form 990) Complete to provide Information for responses to specific queations on t)spanmeM of the Trenury Form 990 or to provide any additional infamatlon. 6nterrb► Revenue e ' _ 11, Attach to Form M. Name of the orgeftw6w CENTER INC 2009 Employer klentiftWon number 59-149;A1514 FORM 9.90, PART VI, LINE 11A - ORGANIZATION'S PROCESS TO REVIEW FORM 990 ......... ......................................................... ...... ..-- THE 990 IS REVIEWED BY THE CFO AND REGIONAL CONTROLLER. .......... I........_........................................................................................................................... FORM 990, PART VI, LINE 12C - ENFORCEMENT OF CONFLICTS POLICY .................................................... ............................................................................. 1. THE BOARD., REVIEWS ANT POTENTIAL CONFLICT AT THEIR. ANNUAL BOARD MEETING.. . ................................................................................................................................................. FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL ............................................................................ THE EXECUTIVE COMMITTEE REVIEWS.. COMPARATIVE DATA ANNUALLY TO DETERMINE COMPENSATION FOR TOP OFFICIALS. ................................ ............................ - -.................................................... ................................................................................................................ _. FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERS ..................................................._............................................. THE EXECUTIVE COMMITTEE REVIEWS COMPARATIVE DATA ANNUALLY TO DETERMINE COMPENSATION FOR ALL OFFICERS AND KEY EMPLOYEES. ............................................................................................................................ .......................................................--......................................... FORM 990, PART VI,.. LIMN; 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990 AND THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON ........._.............................................................. .,"QUEST AT THE CORPORATE OFFICE.c..................................................... . For Privrtcy Act WW Paperwork deduction Act Notice, see the instructions for Form M. Schedule 0 (Form $90) 2009 DAA Attachment H I 4 N Su. c it f e 0 t 1 C G C C S . l e , , J 44 1, ^ , 1 I I d I M � Vw f elf v Y c ` a v� xC` V Ax F� :00 bW o w A 611 E Attachment � Q ss Z5 5 0 0 Ig Qt tz uj I MINIM IN I MINIM IN 1,1110M IN Imim IN N tn w a Ln r 04 a L y i E sI s 3 9 A ES tu GCM 011 &MI1 10,37 M9 Attachment H Forms 990 l,990-PF Name INC and 2009 Employer IdentNtcation Number -1458324 Consideration furnished by lender Balance due st _be&ning of year Balance due at end of year 1 1,548,404 1,719,111 2 3 4 8 a 9 t0 Totals 1,548,404 1,719,111 GCM GUIDANCE/CARE CENTER INC 2/5/2011 1Q:36 AM 59-1458324 . Federal a �''►tatE?Ci1ents FYE: 6/30/2010 Taxable Interest on Investments Unrelated Exclusion Postal Acquired after Description Amount Business Code Code Code 6/30/75 $ 5,698 14 FL TOTAL $ 5,698 Attachment H W� rM P E U. 1 Alin N N N N � Q7 1* V1, GCM GUIDANCE/CARE CENTER INC 59-1458324 , Federal Statements I FYE: 6130/2010 Schedule A. Part Ill, Line 7b - Excess Gross Receipts Donor Name Total 2008 1,090,996 2007 976,962 2006 1,116,566 2005 1,309,845 TOTAL $ 4,494,369 2/5/2011 10:36 AM Excess 1,051,770 935,954 1,073,579 1,264,306 $ 4,325,609 Exhibit 10 : History of BOCC funding to GCC yr C tv U! i a Q 4a i� U- - 0 0 r tQ 0)r+ c�a+ N P O O N ct 000 tt? W O N P M CY) � w co O - r� N N M r to 0 O M ID O C0 O O O CM r- to O 0) r � M ct w C�0 (7) 00 CDO N LO N C0 ( !f U M L M to N - LOqr - N CCN cN V) cif 0 0 T- O 0) O N O N � C�J O O O M 'ITM O V r r- 00 N O O ti t O O W) N OcN�amC) �p N co N 01) M C) 00) efi eh M N P U r- LO 0 0 O r- O N OV O m cli N r- Cl) O et LO COS? N 0o CD CD r 0o co O COO O O L6 0? M1 00 N W O O to CD O C N N N �- M d 0") co cCD cM N P O Lo co r-NOON O h O O O r- r O m P d t- I r LO O O V) OO000) (.00 C0 O O N — N Ci tt1 M M w to eP Iq M 00 N 00 O r LO m O in 0) 00l- Ci h N O N O O I`- (.0O O O 0'') O t~ LO O P r tC) O Ct7 P P O .- � W O O O V O I �O 00 N N el M M G0 et PO to P O (D O O� O r 0) O m �� c C O C0 O N O P O r et' to OM C0 M O tOG LO N 0) C4 N <- M c1 w O P O CDC0 r-- O O O O O rr- O 00 M O (0 00 O N O co r O r C r- O LO O M OM C tY CY) 000 cl LO to P r t� r m h 0 LL U U m a m cs m c G OL. V C' to ° FE tC C r + 0 CD E- E- R a Cn c� T� c a �s H Q c v Ui U. = 0 c c J y J9 o U 0 U 4 Q m p O m to == Ui V U E >, _= c c L 01 Zv a O CB CL C6 CL6 N d as h- I— cu Q 0O r o > C: > O IMI I I I I I I1- 1* et N C et M r w 00 N N P a ►i O a, oj O O a, O 'a L: 4 v v U CQ cc O 0 'a 5 O Q a m N H 4L 0- V) Q a O OC) N a, ,a CC) a 4' s z o v a, z; `a a � `4- U � v CU "t3 fi a, v ccz O O U Z *�•� Kol Exhibitll: Minutes/Motions from the March 21, 2012 Meeting 1 21 � 0, 0 12, CC6 The Board discussed the following two (2) items: Item G I Discussion concerning the Fiscal Year 2013 Human Services Advisory Board funding cycle, including approval of amount of $2,221,777.00 (This amount reflects no net increase over last year. Funding has been flat since FY 2009). Item P3 Discussion and direction regarding Human Services Advisory Board policies and procedures, including whether the State match required by F.S. § 394.75 & § 394.76 for Substance Abuse and Mental Health services should be treated in the same manner as the Baker Act funding match, as a separate line item in the County budget. The following individuals addressed the Board: David Paul Horan, representing the Human Service Advisory Board; John Morrill, Elmira Leto, representing Samuel's House, Inc.; Ariana Nesbitt, representing Healthy Start Coalition; and Kim Romano, Executive Director of Woman Kind. Lisa Tennyson, Grants Administrator and Roman Gastesi, County Administrator discussed the items. After discussion, motion was made by Commissioner Murphy and seconded by Commissioner Carruthers approving the HSAB funding cycle, at last year's level, in the amount of $2,221,777.00. Roll call vote was unanimous. Suzanne Hutton, County Attorney discussed State matches required by F.S. § 394,75 & § 394.76. Motion was made by Commissioner Neugent to make the Human Services Advisory Board policies and procedures, including whether the State match required by F.S. § 394.75 & § 394.76 for Substance Abuse and Mental Health services should be treated in the same manner as the Baker Act funding match, as a separate line item in the County budget. Motion died for lack of a second. Motion was made by Commissioner Murphy and seconded by Commissioner Neugent to allow the Guidance Clinic to go into a line item with the stipulation that they not come before the HSAB for additional funding - (25%) cap. Roll call vote was unanimous, with Mayor Rice abstaining. After further discussion, motion was made by Commissioner Murphy and seconded by Commissioner Wigington to rescind item GI. Motion carried unanimously. Motion was then made by Commissioner Murphy and seconded by Commissioner Carruthers that the amount previously agreed upon $2,221,777.00 be reduced by the approximate amount of $360,000.00 by the state required match shown on Exhibit "IF' for Mental Health and Substance Abuse. During discussion, the County Attorney suggested, with the maker of the motion accepting, for the motion to read: that by whatever the amount is, that is the line item, the HSAB amount will be reduced. Roll call vote was unanimous, with Mayor Rice abstaining. EXTENSION SERVICES/COMMISSIONERS' ITEMS The Board discussed the following two (2) items: Item H I Approval of a resolution adopting the Energy Efficiency and Conservation Strategy for County Operations. G91 90311 Overseas Highway, Suite A 316 The Capitol Post Office Box 699 402 South Monroe Street Tavernier, Fl 33070 Tallahassee, Fl 32399 305.853.1947 850.488.9965 Florida House of Representatives Ron Saunders State Representative, District 120 Democratic Leader ron.saunders6mvfloridahouse. nov Dear Board of County Commissioners; On Wednesday, May 16th during your regularly scheduled meeting, an issue of great importance concerning statutorily mandated local match for substance abuse and mental health services will come before you. During my tenure as Representative for Monroe County, I have personally worked to see that state funding for county -wide substance abuse treatment and mental health services was saved from the annual chopping block. I had the opportunity when Chair of House Appropriations to authorize the funding for the facility in Marathon. I have also been witness to the tireless work of three nonprofit community behavioral health agencies — now one — to create, support and provide critical services to the residents of Monroe County. The Guidance/Care Center provides a comprehensive continuum of care to Monroe County residents — approximately 8% of the population last year alone — at three site locations, in our correctional facilities, in the schools, and in the homes of foster children and families in need. They provide these services on behalf of and for other nonprofit entities, and in conjunction with many local government partners. State and County dollars always have — and should continue to — support these services because the return on investment is too great to ignore. The Guidance Care Center's services reduce the demand on our emergency rooms, police, fire rescue, jails, courts, foster care and school systems. In the end, all of this costs the County and the State substantially less in the long run, and builds a stronger community for us all. I encourage you to use your discretion to fully fund these programs. It takes just a short amount of time to destroy what it has taken nearly 40 years to build. Given our current economy, it might take considerably longer to rebuild something lost because of a hasty or uninformed decision. I respectfully request, that you work together with the provider to make sure funding is allocated in a way that proves most beneficial to the County and her residents. Thank you, G 4 Ron Saunders