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Home My WebLink AboutChildcare Resources - Childcare Financial Assistant , h Id. ( -" C„kid. arc vittivt,UV. ill all' Rating Tool for 2009/2010 Funding Applications SECTION 1. Mary Ann: Pass/Fail: If all answers are yes, the application goes forward. If any answer no, the application review stops. Y�No ❑ S9bmitted before deadline? ❑ II questions answered on City supplemental application? S w ❑ ❑ Common Application Checklist—all items "yes"? No re L it99 COMMON APPLICATION CHECKLIST Yes No Cover pages ❑ ❑ Agency Information and Questions 1-7. ❑ ❑ Question 8 Organizational Experience (2 page maximum) ❑ ❑ Question 9 Need for Your Program (2 page maximum) ❑ ❑ Question 10 Proposed Program/Service(6 page maximum) ❑ ❑ Question 11 Long Range Plan (1 page maximum) ❑ ❑ Question 12 Budget (2 page maximum) Data Tables ❑ ❑ Question 13 Number of Individuals/Households Served ❑ ❑ Question 14a-c Performance Measures and Average Cost of Service ❑ ❑ Question 15 Demographics (from all funding sources) ❑ ❑ Question 16 Program Staff ❑ ❑ Question 17 Program Revenue& Expense Budgets ❑ ❑ Question 18 Subcontracts Required Documents ❑ ❑ Proof of non-profit status ❑ ❑ Organizational Chart ❑ ❑Agency/Organization Mission Statement ❑ ❑ Board resolution authorizing submittal of the application (may be submitted up to 60 days after application). ❑ ❑ List of the current governing board and local board, if applicable, (include name, position/title, City residence, length of time on the Board, and expiration of terms. Note any vacancies.) ❑ ❑ Board Meeting,Minutes of last three board meetings of governing board and local board as applicable ❑ ❑ Annual Budget ❑ ❑ Financial Audit Cover Letter ❑ ❑ Financial Audit Management Letter ❑ ❑ Financial Statement ❑ ❑ Verification of Non-Discrimination Policy ❑ ❑ Program Intake Form ❑ ❑ Sliding Fee Scale PASS I FAIL Rating Tool p\t__) Draft of 4/15/08 WHS 08\09-10 Funding cycle\Rating TooI414financeupdate.doc SECTION 2. Karen & Dianne: All pre-applications Passed No Score Rating Tool p. 2 Draft of 4/15/08 H:\HS 08\09-10 Funding cycle\Rating TooI414financeupdate.doc SECTION 3. Dianne: For informational purposes this year: Agency's Past Performance Past Funding History for last two funding cycles 2005-2008 (Circle CDBG or GF) Amount Allocated: 2005-2006 CDBG / GF 2007-2008 CDBG / GF Yes No ❑ ❑ Were quarterly reports on time in `07? ❑ ❑ Was first quarter report in '08 submitted on time? ❑ ❑ Did agency meet 100% of all the performance measures in 2007? If not— which ones did they not meet? ❑ ❑ Did agency submit an annual outcome report, on time for `07? ❑ ❑ Was a monitoring visit done? If yes, were there any findings? Yes _ No_ ❑ ❑ Did agency staff respond to staff requests for information in a timely manner? (looking for a pattern, not one-time occurrences) in 2007? ❑ ❑ Did agency staff attend the City of Renton contract workshop in 07? ❑ ❑ Did agency staff attend the Joint City funding workshop in 2008? ❑ ❑ Was there key staff turnover in.2007? If so, what position(s) and how many? No Score Rating Tool p. 3 Draft of 4/15/08 H:\HS 08\09-10 Funding cycle\Rating TooI414financeupdate.doc SECTION 4. Staff check (Mary Ann and Dianne): make sure numbers in tables match. Score based on the number of boxes checked "Yes" Yes No ❑ ❑ #5 Total project costs need to match the totals on #17. ❑ ❑ #6 Total City funds requested for 2008 and requested for.2009 must match numbers given in table#17. ❑ ❑ Last column of#6 must match first column of#14C. ❑ ❑ Average cost of service per client for Renton in:#12C must match same in #14C ❑ ❑ Last column of#13 must match middle..column of#14C. ❑ ❑ In #13 - column two percentages must add.to 100%., ❑ ❑ In #13 - if agency selected individuals or households:, should be answered the same in question #15. ❑ ❑ #13 1st column numbers must match numbers on the top ofF#1,5. gym$ ❑ ❑ Three columns in #17, p:19..,(Revenue Source) add correctly'? ❑ ❑ Three columns in #17 O. 204`(Program Expense) add correctly'? J�v SCORE: / 10 Rating Tool p. 4 Draft of 4/15/08 - H:\HS.08\09-10 Funding cycle\Rating TooI414financeupdate.doc SECTION 5. Finance Subcommittee of Human Services Advisory Committee: Scores financial health of the agency Originally the thought was that this would be pass/not pass. However, it does not get to the financial health of the organization. 1. Level of Financial Statements without"going concern" noted in Auditor Cover Letter ['CPA Audited 3 points ❑CPA Other/reviewed 2 points ['Internally prepared 1 point 2. Program Budget A) Is there a change of over 20% in the total program budget line on Table 17 Revenue Source between 2007 Actual and 2008 Budgeted? ['Yes ❑No If yes, has this been adequately explained in question 12 B,"Changes to budget"? ❑Yes 0 Points • ❑No -2 Points °> B) On Question 17, are the:totals for program;budget Revenue or Expenses off by more than $100? ❑Yes -3 points ❑No 0 points 3. Balance SheetStrength Does the program/agency;have a positive total net asset figure on the balance sheet? ❑Yes ....1 point ❑No... <<0..points ,t 4. Balance Sheet Liquidity Is the current,ratio at least 1.10 on the Program /Agency Balance Sheet? (Current assets divided by current liabilities = current ratio). ❑.Yes 2points ❑ No 0.points 5. Diversified Funding Program lias a mixture of funding sources for 2007 as shown in Question 17, revenue source. ❑ At least 1 each City, Other Government Funds and Private Sources 3 points ❑ Has funding from at least two of the three types listed above. 2 points ['Only City funding sources, but receives funding from more than one city. 1 point SCORE: / 9 Rating Tool p. 5 Draft of 4/15/08 H:\HS 08\09-10 Funding cycle\Rating TooI414financeupdate.doc 6. Human Services Advisory Committee: Scores quality of the application 0-3 a. Organizational Experience (score 0-3) Agency has track record of providing service (score 0-3) Staff has applicable/related experience in working with proposed program and/or training (score 0-3) Was there an explanation,as to how the Board stays informed and connected about needs in South King County? b. Is the need in the City supported by data? ' (score 0 —3) Is the data specific to Renton or to`South King County? (score 0 — 3) Is there a quantifiable need? c. How easily can Renton residents access the'program? ' (score 0-3) Does the proposed outreach fit Renton or show knowledge of Renton? (score 0-3) Were the language°and cultural needs of the clients addressed? (score 0-3) Does the agency propose'to have subcontractors or partners? Are services accessible through 1) the organization or 2) the subcontractors/partners? (Circle one) d: Long-Rahge Plan — • _ (score:0-3) Is along-range plan described, versus a strategic plan? (score 0=3) 'Does the plan list multiple funding sources for future funding? '..(score 0-3) Was evaluation of services mentioned in the plan'? • SCORE: / 33 Total Score: / 52 Rating Tool p. 6 Draft of 4/15/08 H:\HS 08\09-10 Funding cycle\Rating TooI414financeupdate.doc App ication Cover Pages (Agency Information and Questions 1 - 7) - Agency Information t Agenoy Name: Appli!ant Name and Address: gg i/1LEQ 1225 South Weller, Suite 300 Namp and Title 83020 Se tile, WA 98144 206-329-1011, 8 /I I, O Arr/ea p.de3 le�hone .t�Ak .Spo JV ON 206 461 17..26 ES E-mail address(if available) (Area Code)Fax Nun er Required signatures: By signing below,you certify that the information in this application is accurate to th j best of your knowledge and that you have read the application, certifications, and appendixes. (SIGNATURES MUST BE IN BLUE INK) '' -et.,W, / low Si / of Agency B resident/Date Signature of Agency Director/Date EM ICY k4 . A-,Nrt-bn)( fv/,A).19- -c,b-e-6X2.6aL Printed Name of Agency Board President.."" ^.LL Printed Name ofAgency Director . -,; ;, .. ._�..;grogram�. .._t... l �:� �n atlon 1. Program Name Child Care Financial Assistance ' Cgntact Person (available to answer specific questions on this application) Peeann Puffert, Chief Program Officer 206-329-1011,x220 Name (Area Code)Telephone 1 ddress(if different than above) uffert@childcare.org 206-461-3726 E-mail address (if available) (Area Code)Fax Number 2. Program is New for our agency ❑An Ongoing Program 3. Brief Description of Program (One sentence) Administration of a child care scholarship fund, to assist eligible families 4. Where are services provided? (If different from agency location) Ding County Page 5 5. Total Program Cost: Actual 2007: _$202,867 Proposed 2009: $326,931 Ptiojected 2008: $202,248 6. Total City Funds Requested for this Program: City Awarded 2008 Requested 2009* General Fund CDBG Total Requested** Atiburn $13,650 Federal Way ikent $20,500 $32,760 Raton $18,000 1 City Awarded 2008 Requested 2009* General Fund General Fund Brien Covington Des Moines • Ent4mclaw _ SaTac $5,460 Tukwila *Cities'on a two year funding cycle will renew 2009 awards to 2010 based upon performance and availability of funds. See Part II or city specific information. **Inclu e your total request for Auburn,Federal Way Kent and Renton. The source of funding will be determined by staff. Page 2 7. Agency Contact Sheet Provide the following information for the agency and for the program requesting funds. , Agency Contacts Genera Agency Name: Child Care Resources Address: 1225 South Weller, Suite 300 City/State/Zip: Seattle,WA 98144 Phone/Fax: 206-329-1011, 206-461-3726 Agency Web Address: www.childcare.org Executive Director Name: Nina Auerbach Title: Chief Executive Officer Direct Phone: 206-329-1011,x208 E-Mail: Auerbach@childcare.org Developmentl Director Name: Tom Slattery (or Grant Writer) Title: Chief Development Officer Direct Phone: 206-329-1011,x207 E-Mail: slattery@childcare.org Finance/Accountant Name: Kathryn Flores (person p eparing invoices) Title: Chief Financial Officer Direct Phone: 206-329-1011,x224 E-Mail: flores@childcare.org Program Contact (Staf contact for contracting, reporting and program implementation.) Program Name: Staff Name: Deeann Puffed Title: Chief Program Officer Direct Phone: 206-329-1011,x220 E-Mail: puffert@childcare.org Page 3 Child Care Resources Financial Asst. Page 1 8. ORGANIZATIONAL EXPERIENCE A. Experience The Child Care Financial Assistance Program assists families whose income is below 80% of HUD's Median Moderate Income Level. Assistance is provided to parents and guardians whose children are between the ages of one month and 12 years, who are either employed, or in job training, and who are not eligible for any other subsidy. These families are at risk of losing their employment or job training opportunities due to the inability to afford stable child care. This funding makes a difference in these families' ability to maintain their employment for the long run. Child Care Resources has been managing scholarship funds for Redmond residents for the past 10 years. Until 2003, funds were available through the King County Child Care Program for families whose incomes were too high to qualify for state assistance,but not sufficient enough to be able to pay for the full cost of child care. Unfortunately that program was eliminated, leaving residents outside the city of Seattle without any assistance other than the scholarships administered by Child Care Resources for the cities of Bellevue, Kent, and Redmond. The Child Care Financial Assistance Program empowers parents to keep working as well as maintain housing and other basic needs. Further, it offers a sense of hope, giving a family a chance to thrive and prevent even more significant challenges that loom (including homelessness and children in unsafe,environments) without the core stability that quality child care provides. B. Operational Structure Child Care Resources' organizational structure is based on functional teams: Family Services,Provider Services, and Support. The Leadership Team, consisting of the Chief Executive Officer, Chief Program Officer, Chief Financial Officer, Chief Development Officer,Directors of Family and Provider Services and Director of Diversity/Inclusion, oversees all service and administrative functions. Key staff have the following qualifications: • Nina Auerbach, Chief Executive Officer has an MBA/ACSW and 29 years of experience in human services management; • Deeann Burtch Puffert, Chief Program Officer has an MPA and 27 years of experience in child care and human services management; • Kathryn Flores, Chief Financial Officer has an MBA and 22 years of experience in finance and MIS. • Marty Jacobs,Parent Services Director,has an MSW and 29 years of experience in human services; Child Care Resources Financial Asst. Page 2 Child Care Resources is governed by a volunteer, policy-making Board of Directors. It is primarily concerned with helping the agency achieve its mission by establishing outcomes, setting strategic direction, developing board policies, and evaluating and fi . h Functional Board committees include Board Development, Fund Development, Personnel,Finance, and Ad Hoc committees as needed. The current Board consists of 19 members. The board members reflect the following areas of diversity: • two South King County resident, • a medical professional working in Kent; • 13 European-Americans, four African-Americans, one Persian and one Native American; • a family child care provider and a child care center administrator; • Fourteen women and five men. The agency and Board Development Committee are committed to and actively working toward increasing the diversity of the Board in all areas. 9.NEED FOR OUR PROGRAM A. Problem Statement Child care is a necessity for working families and a huge cost for parents, especially those working in low-wage jobs. Currently, over 70% of women with young children work outside the home. The shortage of safe, affordable, high-quality child care is the single largest factor which prevents adults from finding or retaining.work. Child care is expensive, and even with a respectable income of nearly$13.50 per hour ($28,080 per year), a single parent working full time will not be able to provide life's basic necessities and pay for child care. Families with even lower income levels, with multiple children or children with special needs, with past debt burdens or special health care needs have no chance to make ends meet. Child care constitutes a significant portion of a low income family's budget, often 20-25% or more of their income. The average cost for infant care throughout South King County is $850/month, for toddler care is $790/month, and for preschool care is $680/month. A parent of an infant grossing $2350 per month could easily spend 31% of their gross income for child care. That leaves little for housing, food, and other,basic needs. Scholarship funds for families that are not eligible for DSHS subsidies are critical in supporting employment. In the report,Effects of State Child Care Cuts on Parents (National Women's Law Center, August 2005)it was reported that"Parents who are . struggling to pay for child care without help, or who are struggling to make their co- payments even if they do have help, are under tremendous financial strain. As they try to Child Care Resources Financial Asst. Page 3 manage on very tight budgets,they must make painful trade-offs amount essential needs. They are often forced to choose between paying for child care, housing, food, health care and clothing." B. Target Population The Child Care Financial Assistance Program will serve families whose income is below 80% of HUD's Median Moderate Income Level. Assistance will be provided to parents and guardians whose children are between the ages of one month and 12 years who are either employed, or in job training, and who are not eligible for any other subsidy. In 2007, we received calls from 210 Kent families who were looking for child care and who would potentially qualify for a scholarship. Without any advertising of the program, we currently have 48 Kent residents with 78 children waiting to receive scholarships. • 10.PROPOSED PROGRAM/SERVICE A. Program Description The Child Care Financial Assistance Program will assist families who live in each funding city. The funds will be used to pay for a portion of an eligible family's child care costs based on the income of the family and the age of the child. Assistance will be provided to families whose children are between the ages of 1 month and 12 years, are either employed or in job training, are not eligible for other subsidies (e.g. DSHS) and meet the required income guidelines. A CCR Resources Specialist will: • Screen the parent applicant over the telephone—assessing residence in the funding city,income eligibility for family size, whether they are receiving another subsidy, and involvement in work or training; • Send out application materials—including the application and requirements for documentation; • Review the application—to assess whether the required information has been provided and to determine eligibility; • Approve or deny the application—and inform the parent of the status of their application,provide and explanation of the program and assist them with finding and choosing appropriate child care if needed; • Work with the chosen child care provider-to explain and establish the billing and payment process, set up a contract, and assess their training and/or technical assistance needs. Income guidelines would be based on existing HUD poverty guidelines (adjusted annually to reflect new published levels). Scholarships would be provided at different levels depending on the family's income.Eligibility is reviewed every 6 months. CCR's Information and Referral service is the major vehicle for identifying eligible families for the scholarship program. In 2007 we served 9,000 families through this Child Care Resources Financial Asst. Page 4 service; most who live in South King County. Parents call seeking child care referral and in many cases options for paying for child care. It is standard practice for CCR's phone counselors to screen callers to see if they are eligible for DSHS subsidy, the City of Seattle subsidy or our suburban city funded scholarship programs. If the caller passes the basic eligibility requirements the phone counselor transfer the call to the coordinator for the scholarship program. She is able explain how the program works and what paperwork and additional documentation needs to be completed and provided to finalize eligibility. CCR's program coordinator also does outreach to child care programs located in the city that is providing funding for the scholarships. Outreach is done through mailings, email and in some cases direct contact with family child care and center based settings. To help us assist callers who non-English languages, we contract with Pacific Interpreters, a service that specializes in medical and human services live interpretation. Our staff is trained to work both with limited-English proficient clients and with interpreters. Currently, the only funding that is available for South King County residents to pay for child care is through DSHS. The Child Care Financial Assistance Program would help low to moderate income families pay a portion of their child care costs. This will help the parents or guardians of those families find and maintain employment or participate in a job training program to improve their employability because they will be able to place their child/children in a safe, quality child care program. B. Performance Measures and Outcomes Performance Measure: Number of scholarships and days of care provided. Outcome: Low income parents who will have increased child care choices. Indicator 1: At least 85% of parents who receive the scholarship report affordability and quality of child care as satisfactory. Indicators 2: At least 90% of parents report an increased ability to maintain employment or seek education/training that supports gaining employment. C. Staffing Plan &Evaluation Staffing Plan The program coordinator for the Child Care Financial Assistance Program has worked at Child Care Resources for five years. She has a Bachelor of Science degree in Psychology and has been responsible for implementing this program for the past three years. She has a background working with children and families as a Para Educator,Therapeutic Aide, and Assistant Teacher. This 1F h staff member will: Child Care Resources Financial Asst. Page 5 ■ Screen the parent applicant over the telephone—assessing residence eligibility, income eligibility for family size, whether they are receiving another subsidy, and involvement in work or training; ® Send out application materials—including the application and requirements for documentation; ■ Review the application—to assess whether the required information has been provided and to determine eligibility; • Approve or deny the application—and inform the parent of the status of their application,provide and explanation of the program and assist them with finding and choosing appropriate child care if needed; • Work with the chosen child care provider—to explain and establish the billing and payment process, set up a contract, and assess their training and/or technical assistance needs. Evaluation A survey is mailed to scholarship recipients at the time of renewal or termination from the program. This survey asks the recipients if they are satisfied with the services they received,how the scholarship has helped their family, and if the program increased their options for quality, affordable child care, as well as if they have any comments to make about the program. This information is used to better understand our client's perspectives and needs so that we can provide better support to families. 11.LONG RANGE PLAN Child Care Resources is currently working within the context of a strategic plan that covers 2005 - 2008. We are currently pulling together a representative board/staff/community committee to develop the agency's next three year plan. The current plan includes the following strategy and tactic related to the work that we plan on accomplishing in the next three years related to the Child Care Financial Assistance Program. Strategy: Work with families, with special attention to underserved populations,to increase their access to specialized high quality care that meets specific needs. Tactic: Expand child care scholarship program so that more families will receive assistance with paying for care. Our funding for the Child Care Financial Assistance program currently includes funding from the City of Bellevue, Kent and Redmond's general funds. This funding has been quite consistent over that past few years and appears to be stable into the future. 12.BUDGET A. Budget Request Narrative Child Care Resources Financial Asst. Page 6 The Child Care Scholarship fund will assist families who reside in the funding city. These funds will be used to pay for a portion of an eligible family's child care costs. Depending on income level we pay between$100 - $350 per month for infants and$100 - $300 per month toddlers, $85 - $300 per month for preschoolers, and $60- $200 per month for school-agers. B. Changes to Budget Our budget reflects a few small increases to reflect the increased cost of providing staffing, space and other fixed costs of providing the service. We are also continuing to engage new partners in this project so the budget does reflect these new amounts. Finally, in our previous budget there had been funding through CDBG for the scholarship program. This funding was withdrawn in 2007 due to a change of interpretation of how those funds could be utilized. This wasn't a result of poor performance on CCR's part. C. Cost per Client Based on our past experience in different cities, the average cost to provide a scholarship to one child is $2600 per year. Cost per unit includes $2210 for the scholarship and$390 for administration. Agency: Child Care Resources Program:Child Care Scholarships ' 13. N MBER Of INDIVIDUALS/HOUSEHOLDS SERVED BY PROGRAM n In ividuals? or n Households? (Check which applies and use for reporting all demographics.) Unduplicated *Unduplicated Number of all Clients Served by Clients Served All Funding Sources with Funds Requested 2007 2009 2007 % of column 1 2008 2009 (Actual) clients served (Anticipated) (Projected) (City Requested by City Funding Only) Auburn 5 5 Burien Covingtl n 1 Des Moines Enumclaw I Federal Way Kent 26 29% 10 12 12 Renton 9 10% 1 6 6 SeaTac 2 2% 1 2 2 Seattle Tukwil Other 54 59% 35 46 100% Total 91 (This column must 47 71 25 total 100%) *Unduplicated means count each client only once per calendar year per program. This number should match the number of clients by city indicated in the top row of Question 15. Page 4 Agency: Child Care Resources Program:Child Care Scholarships Agency: Child Care Resources 14. Performance Measures (Data Table) Program:Child Care Scholarships 14a. Service with 2009 Requested Funds Proposed Performance Measures as defined below. A) Child Care B)Days of Care C) Scholarships Auburn 5 875 Burien CovingtIon Des Mones Enumclaw Federal Way Kent 12 2100 Renton 6 1050 SeaTac 2 350 Seattle Tukwila 14b. Performance Measures 2009 Proposed with funds requested City Funding Only Title: Brief explanation: A) Child Care Scholarships # of children receiving child care scholarships. B) Days;of Care # of days of child care provided. C) Page 5 Agency: Child Care Resources 14 Performance Measures (Data Table), Cont. Program: Child Care Scholarships 14c. Average Cost of Service Unduplicated Clients Served with Funds Average Cost of Service Requested 2009 Requested 2009 per Client (Same as last column of (Same as last column of Question 6) Question 13) Column 1 divided by Column 2 Example: $5,000 45 $111.11 Auburn $13,650 5 $2,730 Burien Covington Des Moines Enumclaw Federal Way Kent $32,760 12 $2,730 Renton $16,380 6 $2,730 SeaTac $5,460 2 $2,730 Seattle Tukwila Page 6 Complete Question 15 with 2007 Actual numbers reported in column 1 of Question 13. Agency: Child Care Resources 15. Demographics (from all funding sources) (Data Table) Program:Child Care Scholarships 0 3 c Client Residence ° o U (� W r- rx v CA ct Unduplicated (c peck one) ®Ihdividuals N rn N M ❑ ouseholds Sery d in 2007* I Household Income Level 30%of Median or Below 2 2 50%of Median or Below 1 3 1 5 80%of Median or Below 23 6 1 30 Above]80%of Median Unknown TOTAL 26 9 2 37 Gender Male 12 7 1 20 Female 14 2 1 17 TOTAL 26 9 2 37 Age 0-4 years 11 7 18 5 - 12 years 15 2 2 19 13 - 17 years 1 18-34 years 35-54 years 55-74 years 75+years Unknown TOTAL 26 9 2 37 Ethnicity Asian Black/African American 5 4 9 Hipanic/Latino(a) 1 1 Native American/Alaskan Pacific Islander \Vhite/Caucasian 9 2 1 12 Other/Multi-Ethnic 12 2 1 15 TOTAL 26 9 2 37 Female pleaded 23 9 2 34 Household Disabling Condition Limited English Speaking I * Check Individual or Household,which should be the same as checked in Question 13. Unduplicated means count each client only onc?per calendar year. This should match the number served by City in the Actual 2007 column of Question 13. The "total"c lumn will be different from Question 13 since the"other"column is not included due to space limitations. Page 7 16. PROGRAM STAFF (DATA TABLE) In this data table, record the number of full-time equivalent(FTE)paid staff and volunteers for this program. FTE means a 40-hour week throughout the entire year. For example, if you enter"5" in the box for Nuriber of Volunteer FTEs,this would mean that you have, on average, five volunteers assisting your program at all times (assuming a 40-hour week). If you know only the total number of hours contributed by all volunteers for this program, simply divide that number by 2,080 to find the total FTE number. For example: 5,000 volunteer hours over the course of a year, divided by 2,080 equals 2.4 FTEs. 2007 2008 2009 (Actual) (Budgeted) (Projected) Total Number of Staff(FTEs) 525 .4750 .6750 Number of Volunteer(FTEs) Actua Number of Volunteers 17. PROGRAM REVENUE & EXPENSE BUDGETS (DATA TABLE) Program Budget: All columns should include total program operating revenue and expenses. Complete the following data tables with figures indicating the source of program operating funds for 2007 (actual) 2008 (budgeted) and 2009 (projected). Budget amounts should match funding requested (Question 14c) and Question 5. Include an explanation of any significant differences between the revenues and expenses by year in Question 12B of your application. Page 8 Agency: Child Care Resources 17. P OGRAM REVENUE BUDGET (DATA TABLE) Program:Child Care Scholarships Revenue Source 2007 2008 2009 , (Actual) (Budgeted) (Projected/ Requested) City$riding (General Fund & CDBG) • Auburn $13,650 • Burien • Covington • Des Moines • Enumclaw • Federal Way • Kent $13,000 $20,500 $32,760 • Renton $16,380 • SeaTac $525 $5,460 $5,460 • Seattle • Tukwila r • East Suburban cities $132,550 $148,520 $220,610 • Other(Specify) Other Government Funds ;:r.. . • King County • Washington State • Federal Government(Specify) • Other (Specify) Private Sources • United Way (grants & designated donors) • Foundations and Corporations $11,062 • Contributions (e.g., Events, Mailings) • C(R Unrestricted Funds $44,098 $33,228 $42,531 • Other (in-Kind) $1,632 TOTikL PROGRAM BUDGET $202,867 $202,248 $326,931 Page 9 17. P OGRAM EXPENSE BUDGET, CONT. . Agency: Child Care Resources (DATA TABLE) Program:Child Care Scholarships Expenses 2007 2008 2009 (Actual) (Budgeted) (Projected) Personnel Costs • Salaries $24,049 $23,495 $34,963 • B t nefits $3,447 $3,250 $4,896 • Oilier $1,740 $1,959 $2,951 • Tbtal Personnel $29,236 $28,704 $42,810 Operating and Supplies • O'fice/Program Supplies 491 194 276 • Rnt and Utilities 2,290 3,063 4,352 • Rtpair and Maintenance 151 214 • Insurance 140 149 211 • Pjstage and Shipping 251 357 • Pilinting and Advertising • 193 151 214 • Tel 1,243 540 767 • Equipment • Conference/Travel/Training/Mileage 969 701 972 • Dues and Fees 126 178 1 • Professional Fees/Contracts 153 401 571 • Direct Asst. to Individuals 135,667 133,878 226,182 1 • Administrative Costs 28,006 28,410 40,865 • Oilier(specify) • MS 1,298 5,000 8,173 • In-Kind 1,632 • Depreciation 1,549 559 794 • TOTLL PROGRAM EXPENSES 202,867 $202,248 $326,931 Net Profit (Loss) 0 0 0 (revenue—expenses) = Page 10 Agency: Child Care Resources 18. SUBCONTRACTS (DATA TABLE) Program:Child Care Scholarships List all the agencies you will be subcontracting with for this program. Provide the agency name in the first column, a description of the contract/service in the second column, and the contract amount in the third column. Do not list agencies you coordinate with on a referral only basis. Indicate not applicable if you do loot subcontract for any part of this program. Subcontracting Agency Specific Subcontracted Activities Contract in the Operation of Your Program Amount Not applicable Page 11 pipli 141 9 INTERNAL REVENUE SERVICE DISTRICT DIRECTOR 2 CUPANIA CIRCLE ONTEREY PARK,CA 91755-7406 ate: PB 1 2 14 HILD CARE RESOURCES iO FINANCE AND SYSTEMS MANAGER 15015 MAIN ST STE 206 BELLEVUE,WA 98007-5229 ear Applicant: EPARTMENT OF THE TREASURY Employer Identification Number 91-1465046 (Case Number : 954084061 I Contact Person: JLI U E y .CHAN ontact Telephone Number: {213) 725-6619 Our Letter Dated: March 2, 1990 Addendum Applies : no This modifies our letter of the above date in which we stated that you would be treated as an organization that is not a private foundation until the expiration of your advance ruling period. Your exempt status under section 501 (a) of the Internal Revenue Code as an organization described in section 501(c) (3) is still in effect. Based on the information you submitted, we have determined that you are not a private foundation within the meaning of section 509 (a) of the Code because you are an organization of the type described in section 509 (a) (1) and 170 (b) (1) (A) (vi) . Grantors and contributors may rely on this determination unless the Internal Revenue ervice publishes notice to the contrary. However, if you ose your section S09 (a) (1) status, a grantor or contributor may not rely on this failure to act, or the substantial or material change on the part of the organization that resulted in your loss of such status, or if he or she acquired knowledge that the Internal Revenue Service had given notice that you would no longer be classified as a Section S09 (a) (1) organization. You are required to file Form 990 only if your gross receipts each year are normally more than $25,000. For guidance in determining whether your gross receipts are 'normally" more than $25,000, see the instructions for Form 990. If a return is required, it must e filed by the 15th day of the fifth month after the end of your annual accounting period. A enalty of $10 a day is charged when a return is filed late, unless there is reasonable cause for the delay. However, the maximum penalty charged cannot exceed $5,000 or 5 percent of your gross receipts for the year, whichever is less. This penalty may also be charged if a return is not complete, so please be sure your return is complete before you file it. If we have indicated in the heading of this letter that an addendum applies, the addendum enclosed s an integral part of this letter. ecause this letter could help resolve any questions about your private foundation status, please keep it in your permanent records. Letter 1050 (DO/CG) -2- • CHILD CARE RESOURCES If you have any questions, please contact the person whose name and telephone number are shown above . yours • ram. Richard R. Orosco District Director Letter 1050 (DO/CG) ORGANIZATIONAL CHART-March 2008 1hChild Care RESOURCES Parent Services Team Information&Referral DIRECTOR OF COMMUNITY RESOURCE COORDINATOR Amy Donnelly,Barbara Miller, PARENT SERVICES Loretta Kennedy Heidi Prochnow,Lesley Sanderson, 1225 S Weller, Suite 300 Marty Jacobs [—. RESOURCE Liliana Gaxiola-Cuerpo,Oriana Estrada, Seattle,WA 98144ENHANCED SERVICES COORDINATORSPECIALISTS Reinette Arase,Terris Yaffe --It Angelica Alvarez Tina Ferguson,Kathy Schirman Carolyn Brennan DIRECTOR OF SEATTLE EARLY READING CHIEF PROGRAM11 PROVIDER SERVICES FIRST(SERF)PROJECT MANAGER OFFICER Faye Melton o PROVIDER SERVICES COORDINATOR Tilman Smith Deeann Burtch Puffed Sarah Weir Provider Services Team • I RESOURCE Professional Development, SPECIALISTS Technical Assistance, I PROVIDER SERVICES COORDINATOR Mike Kasprrak —II- Adrienne Wingo, Kris Lowe, ELN PROJECT MANAGER ELN PROJECT ASSISTANT/ Laura Brosas,Deadru Hilliard Meenoo Yashar Danette Davis Hiroko Goto i WCELI PROJECT MANAGER ( WCELI COORDINATOR Caroline Shelton Adie Fatur DIRECTOR OF FFN PROJECT MANAGER PLAY&LEARN DIVEDRIRS ANCLUSION 1 Paula Steinke NETWORK MANAGER Theressa Lenear Lisa Conley • CHIEF OPERATIONS MANAGER EXECUTIVE ASSISTANT EXECUTIVE Amy Vasquez Lorina Person — OFFICER Nina'Auerbach PROGRAM ASSISTANT KellyDeForrest Support Team -I DIRECTOR OF DONOR RELATIONS&COMM. —� Officers, Director Diversity/Inclusion, Elizabeth Benedict DEVELOPMENT ASSISTANT Senior Accountant,Staff Accountant, 1 CHIEF DEVELOPMENT Emily O'Neil Executive Assistant,MIS Manager 1 OFFICER Development Assistant,Controller Tom Slattery I MIS ASSISTANT MIS MANAGER Kris Melissa Waters CHIEF FINANCIAL OFFICER Kathryn Flores CONTROLLER I STAFF ACCOUNTANT Li Bernstein Feria Khan SENIOR ACCOUNTANT Ellie Young . , ., _ , __ - • 3/27/2008 Child Care Resources Strategic Plan 2005-2008 Vision • Every child has a great start in school and in life. Mission Child Care Resources leads efforts to promote equity for children, community stability, and school readiness by: • Helping families access and choose high quality child and after school care. • Partnering with providers and caregivers to offer excellent care. ® Advocating for child care solutions that strengthen communities. Goals and Strategies #1. Increase families' abilities to make informed child care choices and access high quality child care a Support the development and implementation of a quality rating system for child care programs that will provide information to aid families' child care choices. ® Improve the value of the information and data we give to families. ® Provide families with information that will increase their awareness of the connection between all types of child care and early learning/school success. ® Continue to develop CCR's capacity to offer enhanced I&R services #2. Increase the number of providers/caregivers who meet the highest quality standards so that children will be prepared to succeed in school and in life. ® Prepare providers to meet increased professional development standards attached to Quality Rating Systems and other initiatives. ® Develop and implement new and improved training and technical assistance models and content to meet the needs of child care providers. • Collaborate w/community organizations to develop and maintain a sustainable, supportive infrastructure for high quality Family Friend and Neighbor care. ® Maintain and develop ways to ensure that agency services are accessible to providers. #3. Expand availability and access to high quality child care for families with specific and special needs ® Build the supply of specialized,high quality child care that meets diverse needs. ® Emphasize working with providers who serve specific or underserved populations. Work with families, with special attention to underserved populations, to increase their access to specialized',high quality care that meets specific needs.. #4. Increase advocacy, awareness, collaboration and public will within the community regarding child care and early learning issues ® Educate community partners,policy makers, and the public on the need for a quality rating/tiered reimbursement system. ® Continue efforts to educate policy makers,businesses and other community members on the need to increase investment in the child care system. ® Increase community involvement with kindergarten readiness. ® Increase awareness and educate community on role of FFN care. #5. Achieve and maintain financial stability for the agency and grow its capacity to serve the community. ® Continue to develop CCR's administrative and financial infrastructure. ® Build strong communications and marketing systems and infrastructure to emphasize CCR's impact, expertise and unique role in the community. ® Build strong fundraising systems and infrastructure to ensure continued growth in private (individual & foundation) donations to CCR. • Leverage the passions, interests and skills of our supporters in order to further the work of our organization and build a culture of giving. s'st } tw -' Child.C re RESOURCES Giving every child a great start =oard of Directors January 2008 Board Office I EMILY ANTHONY President Child Advocate 253-399-7215 Fax H:735 18th Ave.E.Seattle,WA 98112 206-322-0278 H H email: emily@maymudes.net Board member since 05/03,elected 2003,2006 Term expires 2009 Immediate NANCY GREER Past Chief Financial Officer,Cascadia Capital 206-436-2510 W President W:701 5th Ave,Suite 2600,Seattle,WA Y8104 206-436-2511 Fax W email:ngreer@cascadiacapital.com 206-232-5709 H H:4534 Ferncroft Road,Mercer Island,WA 98040 Board member since 11/02,elected 2003,2006 Term expires 2009 Vice TRISH DAVIS President Community Volunteer 253-946-0181 H H:27203 7th Place South,Des Moines,WA 98198 253-217-1422 Cell H email:jimtrish247@yahoo.com Board member since 04/04,elected 2004,2007 Term expires 2010 Secretary MICHELLE TERRY Pediatrician, UW Medicine 206-870-8880 W W: 23213 Pacific Highway S, Kent,WA 98032 206-270-9788 H W email: mterry@u.washington.edu H: 1816 4th Ave N, Seattle,WA 98109 Board member since 6/05 Term expires 2008 Treasurer PETER KLINE Vice President,Merrill Lynch 425-462-5625 W W:601 108th Ave NE Suite 2100,Bellevue WA 98004 425-885-7031 H • W email:Peter_Kline@ml.com H: 13630 NE 40th ST,Bellevue,WA 98005 Board member since 11/06 Term expires 2010 GRACE ALAMS Director,Grace's Kiddie Corner 206-440-1537 W H: 14328 22nd Avenue,Seattle WA 98125 206-440-9923 Fax H email:anyikire@gmail.com 206-364-2109 H Board member since 4/01,elected 2001,2004,2007 Term expires 2010 BRETT BURRIS H/W:PO Box 2530,Redmond,WA 98073 425-497-1033 W HMI email: brett@peremgmt.com 425-885-9685 H Board Member since 6/07 Term expires 2010 DEBBIE BROWN 425-576-5333 W VP,Northwest Development,Bright Horizons 425-576-5303 Fax W email:dbrown@brighthorizons.com 425-576-1995 H H: 137 Lake Avenue W,Kirkland WA 98033 425-830-8368 Cell Board member since 11/99,elected 2000,2003,2006 Term expires 2009 MARK ENGLIZIAN Director of Global Compensation,Amazon.com 206-266-2097 W W: 1200 12th Ave S,Suite 1200,Seattle,WA 98144 425-806-0989 H W email: marke@amazon.com 425-283-2231 Cell H:13217 NE 154th Drive,Woodinville,WA 98072 Board member since 02/04,elected 2004,2007 Term expires 2010 NATALIE GENDLER H: 1301 Spring Street#29J,Seattle,WA 98104 206-328-9680 H H email:natirv@aol.com Board member since 9/07,elected 2007 Term expires 2010 DORIS HILL-Board Development Chair, • King County(retired) 206-236-2738 H H:7239 SE 24th Street, Mercer Island WA 98040 H email:dorisjhill@comcast.net Board member since 3/02,elected 2002,2005 Term expires 2008 JANET LEVINGER Child Advocate 425-861-7029 Fax H:4050 134th Avenue NE. Bellevue WA 98005 425-861-7039 H H email:janetl@jl.com 425-443-0233 Cell Board member since 12/96, elected 1997,2000,2003,2006 Term expires 2009 LAURA MIDGLEY-Fund Development Chair,Stewardship Committee Chair Child Advocate 206-324-8994 Fax H:2215 39th Avenue E,Seattle WA 98112 206-329-9461 H H email:Imidgley@comcast.net 206-551-0177 Cell Board member since 3/02,elected 2002,2005 Term expires 2008 DIANNA PETERSON HR Director,The Boeing Company 425-865-7596 W W:PO Box 3707 Mailcode 7A-38,Seattle WA 98124 425-401-6363 H W email: Dianna.l.peterson@boeing.com H: 15273 SE 58th ST, Bellevue WA 98006 H email: DIp303@aol.com Board member since 11/06,elected 2007 Term expires 2010 CAROL RYAN Service Marketing Manager, Microsoft IT 425-706-1546 W W:One Microsoft Way,Redmond WA 98052 425-398-1384 H W email:cryan@microsoft.com H:19621 65th Avenue NE,Kenmore WA 98028 • Board member since 6/06,elected 2006 Term expires 2009 JULE SUGARMAN H: 1140 Alki Ave SW#505,Seattle,WA 98116 206-938-7508 H H email:jule@comcast.net • Board member since 4/07,elected 2007 Term expires 2010 RASHELLE C.TANNER Vice President and General Counsel,CRISTA 206-546-7570 W W: 19303 Fremont Ave N.,Seattle,WA 98133 W email:rtanner@crista.net H:23920 101st PI.W,Edmonds,WA 98020 Board member since 9/04,elected 2004,2007 Term expires 2010 SANDY TEUFEL Vice President,Pacific Market International 206-256-1276 W W:2401 Elliott Ave,4th floor,Seattle,WA 98121 206-232-9690 H W email: Sandy.Teufel@PMI-worldwide.com H: 6905 SE 34th St.,Mercer Island,WA 98040 H email: Steufel784@aol.com Board member since 12/05,elected 2006 Term expires 2009 MARK USDANE WA State Advocacy Representative 206-440-7970 H H: 10531 Ravenna Ave NE,Seattle,WA 98125 206-910-7898 W • H email:markusdane@comcast.net Board member since 4/07,elected 2007 • Term expires 2010 " f Child Care Resources Board of Directors October 4,2007 Minutes Call to Order The October Board meeting was held at the 2100 Building in Seattle, WA. The meeting was called to order by Emily Anthony at 1`2:15 pm on October 4, 2007. Board members present: Emily Anthony, Trish Davis, Grace Alams, Hilary Buckley Domeika, Janet Levinger, Laura Midgley, Michelle Terry, Sandy Teufel, Carol Ryan, Mark Usdane, and Jule Sugarman. Board members absent: Nancy Greer, Debbie Brown, Bret Burris, Mark Englizian, Natalie Gendler, Doris Hill, Rashelle Tanner, Peter Kline, and Dianna Peterson Staff and guests attending: Nina Auerbach, Tom Slattery, Deeann Puffert, Kathryn Flores, Elizabeth Benedict, and Lorina Person. Approval of September Minutes Carol Ryan moved to accept the September minutes and Jule Sugarman seconded the motion. The vote was unanimous, with Janet and Hilary abstaining. Luncheon The luncheon is just 4 weeks away. There are currently 77 table captains and 362 registered guests. We have also received a total of$7,000 from 38 guests who declined our invitation to attend, but generously donated anyway. We have $110,500 from 48 sponsors, 2 of which are new. This includes $55,500 for the Challenge Fund. Michelle Terry informed everyone that Tom should expect a call from someone at Verizon about sponsorship. The program for the Luncheon includes an opening and closing from Emily Anthony and her daughter Sophia, a 2 minute welcome from Governor Christine Gregoire, stories from both a parent and a provider, a 10 minute video on quality child care, and the ask(who will be doing the ask is still being determined). There will not be a keynote speaker this year as we decided to focus on the stories that paint a picture of what CCR does instead. Stewardship Committee The Stewardship Initiative activity for the month is table captain outreach. Next month Board members will know who they will foster a relationship with. Elizabeth offered to work with board members on messaging for recruiting guests for the luncheon tables or other conversations. She also encouraged members to read the recent Donor newsletter that has great stories and facts to share. Emily and Elizabeth role played how to approach the subject of the luncheon in casual settings (grocery store, Starbucks, etc.). Suggestion from the board included: • Making it personal—relate it to the person you are talking to ("The reason I thought of you....") • Explain why you care about CCR and our mission("I joined the board because.....") • Share your excitement • Explain why our Luncheon is different from the others they are invited to • Offer to RSVP for them • Follow up after you invite them with either a phone call or email. CCR's Anti-Racist Work Nina gave a brief explanation of the folio that was completed by staff members. She also explained the difference between being culturally competent and anti-racist. CCR would like to move beyond being culturally competent(having bi-lingual staff, offering our brochures and website in multiple languages, etc.)to being anti-racist (analyze and understand racism as it relates to our agency's work and strive to undo it by actively involving the people we serve in decision making,policy development, strategic planning, etc.). After completing the Folio, staff met in different work groups and racial groups as well as at the All Staff Meeting, to discuss what stuck out the most and what we should do next. What stuck out was the very different understanding of agency policy and procedures between staff and leadership as well as the lack of familiarity with the Board and its role. Emily Anthony wrote a letter to the staff after the last board meeting. Nina received good feedback from the staff in regards to the letter. Staff indicated they would really like to see a Board member become part of the DAT team. As far as next steps, staff members felt CCR should have an anti-racist policy and that a more detailed explanation of CCR's policies and procedures should be implemented during the orientation process for new staff members. The Leadership team also needs to work on communicating with staff so the gap in understanding can be diminished. This is especially important as we continue to grow as an agency. Nina passed out the Continuum on Becoming an Anti-Racist Multicultural Institution. Becoming an Anti-Racist Multicultural Institution is a process and CCR staff feel the agency is currently an Awakening Institution(desire to eliminate discriminatory practices and inherent advantage; sensitive to differences; racism awareness training; but decision- makers still conform to norms and practices derived from the dominant group's world view). As an agency, we are limited by our funders and time constraints. We would like to keep moving to understand how racism impacts us and the communities we serve and explore what we can do to mitigate racism. Nina asked the board if anyone is interested in becoming part of the DAT team. The team meets once a month with representatives from the different teams within CCR. The DAT team plays a coordinating role in the agency and develops trainings, surveys, etc. around diversity and cultural competency. The team will steer the process for CCR to become an anti-racist organization. Jule asked what percentage of staff care about becoming an anti-racist agency. Deeann and Elizabeth felt that most staff would like to move in this direction as there is good representation at voluntary meetings. We are approaching the topic proactively and at least talking about the issue, not just addressing issues as they occur. Mark Usdane suggested that a facilitator should come in and talk to the board about the topic. Some members of the board expressed a lack of knowledge and training in the subject and having a facilitator could help. Jule offered to attend a DAT meeting as an observer to understand more about the team. Board Development The annual board evaluation to gather feedback on what does/doesn't work for Board members will be coming soon. A date for the retreat needs to be set for a Saturday in March or April. Board members will receive an email to pick possible dates. Finance Committee If the WCELI grant comes through as proposed($1.8 million), CCR will experience a 54%.increase in the budget for 2008. Approximately 10 new staff will be added including 4 for WCELI (White Center Early Learning Initiative) and 1 for SERF (Seattle Early Re,ading First). This increase will result in a decrease in the percentage of government funding in our budget from 65%-50%. It will also involve a large amount of new pass thru money ($1.3 million)which will increase our admin and program costs. The program staff members will determine if the pass through money is in line with the contract before it is sent to accounting. Overall,there will be a revenue increase of 12% in Parent Services, 98% in Provider Services, and 46%in Admin and Operations. The 2008 personnel costs will increase 36%. Salary adjustments may need to occur now that certain positions aren't as equal as they used to be. We may need to differentiate some of them and create a new compensation structure. Non-personnel costs will increase due to the need for more office space for the additional staff and pass thru funds will increase 85%. The budget includes an 8%increase for Fund Development. Kathryn asked if the increase seemed reasonable to the board. Tom explained that he felt it would be reasonable. The 2007 budget included a 12%increase and it will be achieved by the end of the year. The budget assumes an increase in the number of major donors and next year's 2"a Special Event will target them. There is more competition for funding, but there are also a lot more opportunities available. PTO Carryover Deeann asked the board to approve an increase in PTO carryover hours from 64 hours for full-time staff to 120. According to the new Wage and Salary Study, the average PTO policy allows 22 days of carryover, compared to our current 8. Increasing the number of carry-over hours will increase the agency's liability, however many of our grants are now multi-year so it is not as large of an issue. Our current Maternity leave policy allows staff to take a leave of absence for up to 3 months during which they can use both PTO hours and EIB (Extended Illness Bank). The topic was discussed with Mark Englizian and Rashelle Tanner(both HR representatives)previously and they both offered their support for the change. Laura motioned to accept the increase in PTO carryover to 120 hours for full-time staff members, and Mark Usdane seconded. The vote was unanimous. CCR Lease Deeann is negotiating a new lease for the Seattle space. The lease will include the main area, the North annex and an additional 1300 square feet adjacent to the small conference room for new staff. We will maintain our Early out Clause for the North annex in the event that the WCELI grant is smaller or that other grants aren't renewed. We are negotiating early to receive a better rate. The current rate for the neighborhood is $22-26 per square foot. Our rate will be $18.75/sf for 2008 with an increase to a maximum of $21/sf. In 2009,the annual rent for the 9400 sf will be $174,000. No new parking spaces will be added,however a commuter benefit will begin November 1st Executive Session An Executive Session was held. Adjourn Grace Alams moved to adjourn the meeting, Trish Davis seconded the motion. The meeting was adjourned at 2:15pm. Recorded by Lorina Person Respectfully submitted, Michelle Terry, Board Secretary L Child Care Resources Board of Directors December 6,2007 Minutes Call to Order The December Board meeting was held at the 2100 Building in Seattle, WA. The meeting was called to order by Emily Anthony at 12:15 pm on December 6, 2007. . Board members present: Emily Anthony, Trish Davis, Bret Burris, Mark Englizian, Natalie Gendler, Doris Hill, Peter Kline, Janet Levinger, Laura Midgley, Carol Ryan, Rashelle Tanner, and Jule Sugarman. Board members absent: Grace Alams,Nancy Greer, Debbie Brown, Michelle Terry, Sandy Teufel, Dianna Peterson, and Mark Usdane, Staff and guests attending:Nina Auerbach, Tom Slattery, Deeann Puffert, Kathryn Flores, Elizabeth Benedict, and Lorina Person. Introductions &News Introductions were made for the newest board member,Natalie Gendler. Hilary Buckley Domeika will be moving to China and has submitted her resignation. Carol Ryan moved to accept her resignation and Brett Burris seconded the motion. Mark Usdane has agreed to be Chair for our Strategic Planning Efforts. The current plan expires in 2008. Tom provided an update on the luncheon. We had 857 pre-registered guests, 114 no- shows, and 13 walk-ins. The estimated income for the event is $258,000. As of November 30th,there were 99 major donors who contributed over $72,000. We will continue to use the luncheon video to raise awareness about quality child care. Nina presented each board member with'a thank you gift. Approval of October Minutes Janet Levinger moved to accept the October minutes and Trish Davis seconded the motion. The vote was unanimous. Executive Session • An Executive Session was held to discuss Nina's review and compensation Finance Committee Kathryn reviewed the 2008 budget. Revenues will increase 58% in 2008 to-almost$7.6 million. The(official letter for the $1.8 million WCELI grant should arrive soon. Government Grants have increased and include$110k from DEL for FFN (Family, Friend, and Neighbor care), $52k in King County Levy funds, and $52k from DEL for QRIS planning. Overall, revenues are up almost 60%. There are 11 new positions,raises of 3-6%, and medical and dental premium increases included in the budget. Support Services budget will increase 87% due to the additional pass-thru money from WCELI and other grants. Provider Services budget will increase 105% due in large part to WCELI. Overall,we will have a slightly positive ($+30k) bottom line. Mark Englizian questioned the included 16%premium increase for health care. Deeann explained that in previous years we have experienced an increase of 10-12%. We use a conservative estimate since our renewal dates are in March(medical) and August (dental). Trish moved to pass the budget as proposed, Brett seconded the motion. The vote was " unanimous. Kathryn presented the new Contract Signing Authority Policy. The,policy authorizes the Chief Program Officer(CPO), Chief Financial Officer (CFO), or the Chief Development Officer (CDO)to sign contracts in the Chief Executive Officer's (CEO) absence. The signing authority would be conveyed via email and would specify which contract could be signed. Doris Hill moved to approve the policy as presented, Trish Davis seconded the motion. The vote was unanimous. Kathryn presented a revised Investment Policy which states financial institutions must be approved by the board. Investment accounts no longer have to be FDIC insured (the board approved the use of money market accounts). The new policy also specifies that we must maintain a line of credit equal to "at least fifty percent of one month of expenses". Trish Davis moved to approve the new policy, Carol Ryan seconded the motion. The vote was unanimous. Kathryn requested the board's approval to increase CCR's current line of credit from $400,000 to $650,000 to reflect the growth in the 2008 budget. Janet Levinger moved to approval the Line of Credit increase, Carol Ryan seconded the motion. Stewardship Initiative In June 2007, the Board of Directors agreed to implement a donor-centered communications program. Under this model, board members are matched up with CCR's top investors and begin to communicate directly with those donors on a personal level and in an authentic way. Our primary goal is to build meaningful relationships. We know that donors want to know that: 1)we notice and appreciate them, 2)that their financial investment was well spent how it was intended, and 3)the impact of their contribution is important for the community. Elizabeth distributed individual lists to each board member with information on the investors with whom they will be in contact. Board members have between 2-4 investors to reach out to each month in 2008. Elizabeth will provide the infrastructure for this communication (i.e. emails to forward,news and messages to share). Board members will see the schedule of ideas after the Stewardship Committee reviews it. A sub-committee of the Stewardship Committee carefully selected investors based on past and "potential" giving and interest in CCR and early learning. Board members were placed with like- minded investors. CCR's Anti-Racism Work Jule Sugarman attended two DAT (Diversity Action Team) meetings with CCR staff. He felt the meetings were positive and accommodating. The team discussed the communities of color that may not be getting served by CCR and how we can reach them to serve them and to hear what their needs are. He noted that mostly executive staff did the talking and that he would like to hear from more non-executive staff to ensure the board is hearing from everyone. There is definitely a desire among staff to have more interaction with the board and he suggested having a few board members meet at least once a year with staff of each of the teams at CCR. Nina indicated that the agency wants to ensure that the people we serve have meaningful input and are involved in the decision making process of the agency. The strategic planning process that will begin next year will jump start the process, but we need to find a way to keep the community involved on an on-going basis. Jule moved to approve the recommendations with a change in name to DAT, Laura Midgley seconded the motion. The vote was unanimous. Structure and Opportunities Committee Due to time constraints,the Structure and Opportunities Committee update will be postponed until the next meeting. Adjourn Brett Burris moved to adjourn the meeting, Trish Davis seconded the motion. The meeting was adjourned at 2:11pm. Recorded by Lorina Person Respectfully submitted, Michelle Terry, Board Secretary Child Care Resources Board of Directors February 7,2008 Minutes Call to Order The February Board meeting was held at the 2100 Building in Seattle, WA. The meeting was called to order by Emily Anthony at 12:22 pm on February 7, 2008. Board members present: Emily Anthony, Trish Davis, Peter Kline, Michelle Terry, Bret Burris,Natalie Gendler, Doris Hill, Janet Levinger, Laura Midgley, Rashelle Tanner, Carol Ryan, Jule Sugarman, and Mark Usdane. Board members absent: Grace Alams,Nancy Greer, Debbie Brown, Mark Englizian, Sandy Teufel, and Dianna Peterson. Staff and guests attending: Nina Auerbach; Tom Slattery, Kathryn Flores, Elizabeth Benedict, Marty Jacobs, and Lorina Person. News & Celebrations Nina presented Janet Levinger with a clock to honor her 10+years as a board member. Approval of December Minutes Doris Hill moved to accept the December minutes and Natalie Gendler seconded the motion. The vote was unanimous. Leave of Absence Nancy Greer has requested a Leave of Absence until the end of April. Carol Ryan moved to approve the leave, Janet Levinger seconded the motion. The vote was unanimous. Staff Program Update For the past 5 years, staff members on the Homeless program have participated in the One Night Count. For the last 2 years, Marty Jacobs has organized the Seattle teams for the event. This year it was held on January 25th. Volunteers count the number of Homeless people they see without shelter as well as those in shelters and transitional housing. There was a 15% increase in the number of Homeless people counted, despite • the increased efforts to end homelessness. Those people who end up "couch surfmg", staying with friends, etc. aren't counted so the actual number of homeless people is even greater than recorded. Finance Committee 42% of the agency's total assets are in Cash and Investments with a 4 month reserve. Promises to Give compose 40% of the agency's assets, with 60% of that from to the WCELI grant. The agency has about 40 Restricted Funds. , There is a bottom line of$54K. For the first time in agency history, Unrestricted Revenue exceeded$5 million in 2007. Government grants account for 64% of our Unrestricted Revenue with the City of Seattle being the largest. Personnel expenses were under budget due to open positions, Client Direct Support is slightly under due to timing, and Non Personnel was over budget due to Professional fees, Supplies, Staff Development& Travel, etc. Fundraising expenses were also over budget due to the software conversion and the continued support from Amy Vasquez. Temporarily Restricted Funds show an excess of$1.5 million due to timing and restrictions. The agency will not be able to invest the excess because WCELI will only pay 15%up front. The remainder of the funds will be paid quarterly. The Finance Committee recommends the agency purchase Internet Liability Insurance. It is combined with Workplace Violence and would cost an additional $749. The committee does not recommend purchasing Earthquake Insurance now that Philadelphia no longer covers is. CCR is continuing to prepare for the upcoming audit. We are documenting the major processes and putting detective/protective controls in place. The Auditors will arrive on March l0U'. The committee will soon begin the process of looking at new auditors and requesting bids—it has been 3 years since the last bids were received. Stewardship Committee The Committee will be launching the Board Giving Campaign for 2008. The campaign is a time to gather Board members' thoughts, get an idea of what members need or want from CCR, and ask them to renew their financial commitment to the agency. Elizabeth asked Board members to sign-up for a time to meet. The goal is to complete the campaign before March 31. There will be 2 ask events for major donors in May. One will be directed towards Women Business Leaders and the other towards affluent mothers who "stay at home" with their child(ren). The committee is currently looking for speakers for the events with the goal of trying to get people more engaged in CCR and to raise $30,000 in unrestricted funds. The committee asked for feedback on the Stewardship Initiative and the process of connecting to their contacts. The goal is to eventually have each contact meet with Nina, however it is not a requirement and does not have to happen immediately. Board members have the freedom to choose which approach or idea works the best for their individual-contacts. It's important to close the loop with Elizabeth so she knows what contact has been made with our top investors. Board members would like to have a menu of ideas that could be used to start the conversations'as well as easy, authentic and specific things that they can do, or ask, of their contacts. Board Development The Board Development Committee introduced the Board contract and welcome letter. The contract outlines theresponsibilities and expectations for new board members in regards to attendance, committee participation, and leadership roles. The document will be presented to new members at the Board Orientation on February 13th. In the future, board buddies will go over the contract and have new members sign it. Mark Usdane expressed his desire to have the committee add what CCR can do for the board members to the contract so it is reciprocal. The signature is meant to indicate that the new members understand what the expectations are and to show their commitment to the agency. Luncheon Committee The 2007 Luncheon raised$258,000 and the goal for 2008 is $280,000. The luncheon will be Friday October 31st at the Westin. Michelle encouraged the board members to let the committee know if they or someone they know would be interested in participating in the planning process. CEO Report The 2008 Legislative session is currently underway. There is a bill in both the House and Senate that would allow 2 unions to do collective bargaining with child care centers. Previously the SEIU bargained with the state for family child care providers and was able to get an increase in subsidy rates.Now they want to do a similar thing for centers. Directors and employees would be in the agreement together and the bill would only allow them to bargain for a limited amount of things. The Senate version of the bill excludes the large chains.Nina feels CCR should take a neutral stand on the issue. Mark Usdane expressed his concern that the money available for improving quality goes to marginal increases in wages for workers which does not have a real impact on the quality of care. Nina shared the Finance Committee's concern about the lack of a contract for WCELI from either Thrive by Five or the Gates Foundation, despite the limited commitment we are allocating to the project. Since the Finance Committee meeting last week, the Gates portion of the money has'been approved and Thrive by Five informed Nina that a contract should arrive within days. There will be an announcement to the press on February 19th about the Project. Executive Session • The discussion on the CEO Bonus/Compensation Plan was placed on hold due time constraints. Adjourn Laura Midgley moved to adjourn the meeting, Rashelle Tanner seconded the motion. The meeting was adjourned at 2:18pm. Recorded by Lorina Person Respectfully submitted, Michelle Terry, Board Secretary 2008 CHILD CARE RESOURCES BUDGET % of AGENCY BUDGET FINAL Total Revenue &Support Contributions Individuals 124,200 1.6% Foundations & Corporations 291,600 3.9% Private Grants FFN 40,415 0.5% • Special Events 280,000 3.7% Sub-Total Contributions $ 736,215 9.7% - White Center Early Initiative Grant 1,809,115 23.9% Released from Restrictions 620,013 8.2% United Way of King County 321,664 4.2% _Governmental Grants------_____.-_..___ - __ 3,726,488___-49.9% --- Earned Income & Fees 306,272 4.0% Total Revenue $ 7,569,767 100.0% EXPENSES FTE's 46 Salaries 2,579,545 34.1% Benefits 342,572 4.5% Payroll Taxes 206,957 2.7% Personnel $ 3,129,074 41.3% Professional Fees 478,533 6.3% Occupancy 338,708 4.5% Supplies 149,850 2.0% Advertising, Dues, Printing & Publication 100,124 1.3% Communications 97,828 1.3% Travel, Meetings& Staff Development 147,617 2.0% • Taxes, Insurance, Depreciation and Misc 110,195 1.5% Direct Client Support Services 2,988,036 39.5% Total Expenses $ 7,539,965 99.6% Net Excess/(Deficit) $ 29,802 0.4% 2/1 /2008 CHILD CARE RESOURCES Statement of Revenues and Expenditures-Revenue Expen=Report From 1/1/2005 Through 12/31/2007 1-Unrestricted 2005 2006 2007 Su port and Revenues Iontributions&Support Individuals 94,152 83,134 63,241 Foundations&Corporations 214,132 274,351 250,551 Special Event-Spring Art Sale 0 0 26,866 • Special Events-Luncheon 201,122 256,405 254,248 United Way Community Safety Net 114,353 154,537 i 19;640 In-kind Contributions 40,054 53,645 144.798 Release Restricted Funds 281,350 442,454 616,742 To al Contributnns&Support 945,164 1,264,527 1,476,087 1 overnmental Grants 2,278,497 2,726,820 3,236,586 •amed Income&Fees 183,317 217,900 335,911 Total Support and Revenues 3,406,978 4,209,247 5,048,584 0 erating Expenscs • ersonnel Costs - Salaries&Wages 1,443,052 1,646,986 1,833,746 Benefits 169,409 191,707 241,541 Payroll Taxes 113,812 125,082 147,947 Tol al Personnel Costs 1,726273 1,963,775 -r 2,223,234 Non-personnel costs Professional Fees 152,874 305,182 397,899 Occupancy 159,310 171,520 208,770 Communications 94,564 87,721 116,692 Supplies 88,011 126,510 134,315 Travel&Meetings 36,270 41,484 53,827 Staff Development 23,053 25,877 45,718 Printing&Publications 33,389 38,820 65,804 Depreciation 45,519 44,900 48,601 In-Kind • 23,179 53,645 124,812 MIS/Ins/Other 28,918 35,442 39,210 T.tal Non-personnel costs 685,087 931,101 1,235,646 upport Services-Pass Thru Materials&Tr-Provider 128,388 198,340 289,287 Tuition Coaching Books-Early Learning 700 282,547 508,692 Subsidy&Scholarships 768,186 710,467 671,703 _ Transportation 46,940 48,684 54,077 T.tal Support Sevices-Pass Than 944,215 1,240,037 1,523,760 T s tal Operating Expenses 3,355,575 4,134,913 4,982,641 E cess(deficit) 51,403 74,334 65,943 D.te: Page: CHILD CARE RESOURCES FINANCIAL STATEMENTS With Independent Auditor's Report YEARS ENDED DECEMBER 31, 2006 AND 2005 OMB A-133 SUPPLEMENTAL FINANCIAL REPORTS YEAR ENDED DECEMBER 31, 2006 CHILD CARE RESOURCES FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2006 AND 2005 TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT 2 STATEMENTS OF FINANCIAL POSITION December 31, 2006 and 2005 • 4 STATEMENTS OF UNRESTRICTED ACTIVITY Years ended December 31, 2006 and 2005 5 STATEMENTS OF CHANGES IN NET ASSETS Years ended December 31, 2006 and 2005 6 • STATEMENTS OF FUNCTIONAL EXPENSES Years ended December 31, 2006 and 2005 7 STATEMENTS OF CASH FLOWS Years ended December 31, 2006 and 2005 8 - 9 NOTES TO FINANCIAL STATEMENTS 10- 15 SUPPLEMENTARY INFORMATION Schedule of Expenditures of Federal Awards Year ended December 31, 2006 17 Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 18 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 20 Schedule of Findings and Questioned Costs 22 Independent Auditor's Report on Schedule of Non-Federal Governmental Awards 23 Schedule of Expenditures of Non-Federal Governmental Awards Year ended December 31, 2006 24-25 1 • JACOBSON JARVIS & CO, PLLC INDEPENDENT AUDITOR'S REPORT April 23, 2007 Board of Directors Child Care Resources Seattle, Washington - We have audited the accompanying statements of financial position of Child Care Resources, a nonprofit corporation, as of December 31, 2006 and 2005, and the related statements of unrestricted activity, changes in net assets, functional expenses, and cash flows for the years then ended. These financial statements are the responsibility of Child Care Resources' management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America, Government Auditing Standards, issued by the Comptroller General of the United States; and the provisions of Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether 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 audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Child Care Resources as of December 31, 2006 and 2005, and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated April 23, 2007 on our consideration of'Child Care Resources' internal control over 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. 2 Ml•.f...i. A.,,a f;i� �i s:�i CIkrl, t' .i.16.;<:,•i e_r: .. ; J! ANi. ..r.>rl,i,,,,'•.:. .,::Il ti The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office Of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, 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. aiezzo Avo.,f Jacobson Jarvis &Co, PLLC • JA.COBSO.N JARVIS &CO, PLLC e0 . ., I.C, hC C.6 V N i N T5 CHILD CARE RESOURCES STATEMENTS OF FINANCIAL POSITION DECEMBER 31, 2006 AND 2005 ASSETS 2006 2005 Current Assets Cash and cash equivalents $ 1,210,531 $ 459,374 Certificates of deposit 129,457 675,695 Accounts receivable 432,805 360,583 Promises to give 358,492 406,688 Prepaid expenses 109,656 86,948 Total Current Assets 2,240,941 .1,989,288 Equipment, net of accumulated depreciation of $273,770 and$228,870 94,038 96,123 Promises to Give- long-term - 70,000 $ 2,334,979 $ 2,155,411 LIABILITIES AND NET ASSETS Current Liabilities Accounts payable $ 173,629 $ 117,283 Accrued liabilities 121,859 117,232 Deferred revenue 13,792 - Cash held for others 10,319 14,652 Total Current Liabilities 319,599 249,167 Net Assets Unrestricted 1,275,547 1,201,219 Temporarily restricted 739,833 705,025 Total Net Assets 2,015,380 1,906,244 $ 2,334,979 $ 2,155,411 r ' See notes to financial statements. 4 CHILD CARE RESOURCES STATEMENTS OF UNRESTRICTED ACTIVITY YEARS ENDED DECEMBER 31, 2006 AND 2005 2006 2005 Unrestricted Public Support and Revenue Unrestricted Public Support Government contracts and grants $ 2,726,820 $ 2,278,497 United Way of King County 102,046 132,346 Contributions and private grants 525,470 376,505 In-kind contributions 53,645 40,054 Total Unrestricted Public Support 3,407,981 2,827,402 Revenue Employer fees 18,240 21,670 Program services fees 137,324 121,634 ., Investment income 51,053 22,314 Other income 11,284 17,699 Total Revenue 217,901 183,317 Net Assets Released from Restrictions Satisfaction of purpose restrictions 356,319 276,486 Satisfaction of time restrictions 227,046 _ 119,770 Total Unrestricted Public Support, Revenue, and Other Support 4,209,247 3,406,975 Expenses Program services 3,314,975 2,720,102 Management and general 449,950 363,298 Fundraising 369,994 272,175 Total Expenses 4,134,919 3,355,575 Change in Unrestricted Net Assets $ 74,328 $ 51,400 • See notes to financial statements. 5 CHILD CARE RESOURCES STATEMENTS OF CHANGES IN NET ASSETS YEARS ENDED DECEMBER 31,2006 AND 2005 2006 2005 Temporarily Temporarily Unrestricted Restricted Total Unrestricted Restricted Total Public Support,Revenue,and Other Support Unrestricted public support and revenue $ 3,625,882 $ 3,625,882 $ 3,010,719 $ 3,010,719 Restricted public support Contributions $ 343,126 343,126 $ 696,530 696,530 United Way of King County 275,047 275,047 102,047 102,047 Net assets released from restrictions 583,365 (583,365) - 396,256 (396,256) - TotalPublic Support,Revenue,and Other Support 4,209,247 34,808 4,244,055 3,406,975 402,321 3,809,296 Expenses 4,134,919 4,134,919 3,355,575 3,355,575 Change in Net Assets 74,328 34,808 109,136 51,400 402,321 453,721 Net Assets-beginning of year 1,201,219 705,025 1,906,244 1,149,819 302,704 1,452,523 Net Assets-end of year $ 1,275,547 $ 739,833 $ 2,015,380 $ 1,201,219 $ 705,025 $ 1,906,244 • See notes to financial statements. 6 CHILD CARE RESOURCES • STATEMENTS OF FUNCTIONAL EXPENSES • YEARS ENDED DECEMBER 31,2006 AND 2005 , 2006 2005 PROGRAM SERVICES • PROGRAM SERVICES Provider Provider Services and Total Management ' , . Services and Total Management Capacity . Parent Program and Total Capacity Parent Program and Total Building Services Services General Fundraising Expenses Building Services Services General Fundraising Expenses ' Salaries and wages $ 655,047 $ 493,067 $ 1,148,114 $ 275,182 $ 182,210 $ 1,605,506 $ 502,941 $ 494,510 $ 997,451 $ 235,290 $ 150,144 $ 1,382,885 Employee benefits 77,116 64,930 142,046 22,823 20,539 185,408 61,374 65,507 126,881 22,964 11,915 161,760 Payroll taxes 51,358 - 37,450 88,808 20,802 12,882 122,492 39,017 42,009 81,026 17,788 10,953 109,767 Total Salaries and Related Expenses 783,521 595,447 1,378,968 318,807 .215,631 1:913,406 603,332 602,026 1,205,358 276,042 173,012 1,654,412 Parent and provider assistance 479,720 760,320 1,240,040 - - 1,240,040 - 127,668 • 816,547 944,215 - - 944,215 Professional fees 180,580 23,497' 204,077 45,865 47,736 297,678 67,494 24,862 92,356';, 31,132 20,875 144,363 • Occupancy 72,128 36,150 108,278 18,791 11,188 138,257 58,581 46,416 104,997 16,047 12,567 133,611 Supplies 42,501 16,852 59,353 18,052 39,770 117,175 25,571 12,690 38,261J' 10,710 27,718 76,689 MIS expense 42,036 38,890 80,926 - - 80,926 49,573 52,712 102,285 - - 102,285, In-kind expenses 12,093 21,004 33,097 5,624 14,924 53,645 5,586 6,890 12,476 - 10,703 23,179 Depreciation 17,661 17,785 35,446 6,970 2,484 44,900 19,704 16,503 36,207 6,464 2,848 45,519 Staff development,training,and meetings 18,389 5,405 ' ' 23,794 15,270 3,676 42,740 22,598 7,289 29,887 6,396 3,130 _ 39,413 Communication 19,943 13,994 33,937 3,705 2,544 40,186 17,423 15,204 32,627 2,975 2,279 37,881 Printing and publications • 14,635 11,563 26,198 2,374 9,981 38,553 16,166 11,065 27,231 1,229 4,589 33,049 • Dues,subscriptions,and advertising 7,867 10,218 18,085 4,193 3,289 25,567 11,426 14,594 26,020 2,032 2,908 30,960 Equipment rent and repair 12,432 2,685 15,117 1,923 6,678' 23,718 11,859 2,264 14,123 2,123 3,689 19,935 Travel,lodging,and meals 13,498 6,693 20,191 . 1,374 1,351 ' 22,916 9,463 7,445 16,908 1,168 842 18,918 Other expenses 8,226 . 4,008 12,234 1,0814 7,044 20,362 4,936 4,325 9,261 1,080 3,479 . 13,820 Postage and shipping 6,567 8,839 15,406 1,781 2,890 20,077 8,818 9,385 18,203 1,916 2,717 22,836 Insurance 6,471 3,357 9,828 4,137 808 14,773 6,083 3,604 9,687 3,984 819 14,490 Total Expenses $ 1,738,268 $ 1,576,707 $ 3,314,975 $ 449,950 $ 369,994 $ 4,134,919 $ 1,066,281 $ 1,653,821 $ 2,720,102 $ 363,298 $ 272,175 $ 3,355,575 . • See notes to financial statements. 7 Q CHILD CARE RESOURCES STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2006 AND 2005 2006 2005 Cash Flows from Operating Activities Cash received from: Government agencies $ 2,661,834 $ 2,168,817 Donors 1,355,271 947,511 Program participants 144,306 126,500 Employers 18,240 21,670 Investment income 41,393 20,854 Other income 10,858 16,143 Cash paid to: Employees (1,968,989) (1,721,879) Vendors (2,029,120) (1,534,729) Net Cash Provided by Operating Activities 233,793 44,887 Cash Flows from Investing Activities • Maturities of certificates of deposit and sales of investments 660,179 398,623 Purchases of certificates of deposit (100,000) (587,871) Purchases of equipment (42,815) (20,409) Net Cash Provided (Used)by Investing Activities 517,364 (209,657) Change in Cash and Cash Equivalents 751,157 (164,770) Cash and Cash Equivalents -beginning of year 459,374 624,144 Cash and Cash Equivalents - end of year $ 1,210,531 $ 459,374 See notes to financial statements. 8 - I CHILD CARE RESOURCES STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2006 AND 2005 2006 2005 Reconciliation of Change in Net Assets to Net Cash Flows from Operating Activities: Change in net assets $ 109,136 $ 453,721 Adjustments to reconcile change in net assets to net cash provided by operating activities Depreciation 44,900 45,519 (Gain) loss on investments (7,530) 2,605 Reinvested investment earnings (2,130) (4,065) Donated investments (4,281) (27,162) Donated equipment - (16,875) (Increase) decrease in Accounts receivable (72,222) (106,370) Promises to give 118,196 (334,496) Prepaid expenses (22,708) (15,534) Decrease (increase) in Accounts payable 56,346 32,952 Accrued liabilities 4,627 12,851 Deferred revenue 13,792 - Cash held for others (4,333) 1,741 Net Cash Provided by Operating Activities 2j 4k: ;a8 :` See notes to financial statements. 9 tl� v CHILD CARE RESOURCES NOTES TO FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2006 AND 2005 NOTE A - ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Child Care Resources (the Agency), a not-for-profit agency, was incorporated on November1, 1989 as the result of a broad, community-based planning effort to coordinate child care resource and referral services. During 1991, the Agency changed its name from Child and Family Resource and Referral to Child Care Resources. Design of this agency involved over 75 members of the community, including employers, child care providers, parents, government staff, and United Way. The Agency combined and expanded services that were formerly offered by the Crisis Clinic's Daycare Referral Service and Family Services Child and Family Resource Center. The Agency offers services in King County from their office located in Seattle, Washington. _-_ The Agency provides child care.referral and related services to parents, employers, and employees. It provides training and technical assistance to child care providers and offers coordination for the - community in addressing major child care policy issues. The Agency provides services through the following programs: Provider Services and Capacity Building Recruitment & Capacity Building- Increases new and existing child care programs focusing on infants, children with special needs, families needing non-standard hour care, and before- and after-school options. Increases the quality and availability of child-care that is culturally and linguistically compatible with the needs of the child, predominantly in informal provider settings. Technical Assistance - Offers walk-in assistance, telephone assistance, and site visits to child care providers and the general community. Helps family and center based; child care providers throughout King County, Washington, with the accreditation process and seeks to improve quality and accessibility of child care to underserved populations, including communities of color, rural communities, families with children with special needs, and low-income families; and provides leadership in child care issues, including adequacy of supply of child care facilities and the quality of services. A workroom, library, and conference room are available at each location. Training - Provides workshops to licensed child care providers at each of the Agency's sites and in the community on a variety of topics designed to increase the quality of care. Family Friend and Neighbor Program (FFN) - Builds a delivery system of resources for FFN caregivers. The purpose of this project is to improve the school readiness and school success of children in FFN care by providing targeted, age appropriate resources to FFN caregivers thrcfiigh the community based organizations that serve them. CCR facilitates the development of educational Play & Learn groups for FFN caregivers and the..children in their care. CCR provides training and technical assistance to community based organizations to facilitate their start-up and operation of Play &Learn groups. 10 CHILD CARE RESOURCES NOTES TO FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2006 AND 2005 NOTE A — ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Continued) Early Learning Network - Provides professional development advising, tuition/books payment for community and 4-year colleges, and coaching to assist teachers working in designated child care programs located in southeast and southwest Seattle with applying their coursework to insure the children in their classrooms are ready for school. Parent Services Information and Referral - Provides child care referral information to parents in King County, Washington using a computerized database and is offered via telephone and Internet. Enhanced Public Referral Services - Provides specified populations with enhanced child care search and referral, including site visits to assist with child care selection. Employer Contracts - Provides child care referrals and parent consultation on related issues to employees, by conducting seminars for the employees at the work site on child development and child care issues, and by providing employers with information and technical assistance on child care options. Homeless Child Care Project - Provides child care subsidy, transportation services, gas vouchers, and bus tickets to homeless families with children. Services are provided so that families can work towards finding stable housing. Child Care Financial Assistance Program - Administers a child care scholarship fund to assist eligible families. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of • the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Basis of presentation Financial statement presentation follows the recommendations of the Financial Accounting Standards Board in its Statement of Financial Accounting Standards (SFAS) No. 117, Financial Statements of Not-for-Profit Organizations. Under SFAS No. 117, the Agency is required to report 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. The net assets of the Agency are classified as follows: Unrestricted net assets are available without restriction for support of the Agency's operations. 11 CHILD CARE RESOURCES NOTES TO FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2006 AND 2005 NOTE A — ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Continued) Temporarily restricted net assets are restricted by the donor to be used for certain purposes or future periods. Temporarily restricted net assets are available as follows as of December 31: 2006 2005 SOAR/Family Friend &Neighbor $ 249,864 $ 227,244 For use in subsequent year 150,000 224,999 Accreditation 126,286 84,964 . United Way- for use in subsequent year 102,047 102,047 Homeless Child Care Project 50,000 40,354 Communications 37,500 - Child Care Careers 15,000 10,000 Information Referral and Technical Assistance and Training 9,136 14,317 Anti-racist work - 1,100 Total temporarily restricted net assets $ 739,833 $ 705,025 Permanently restricted net assets are endowment gifts given with the intent that the principal will be maintained intact in perpetuity. The Agency had no permanently restricted net assets at December 31, 2006 and 2005. Cash and cash equivalents Cash and cash equivalents consist of checking, savings, and money market accounts. Cash deposits in excess of insured limits • The Agency maintains its cash and cash equivalents in bank accounts that may exceed federally insured limits at times during the year. The Agency has not experienced any losses in these accounts, and management does not believe it is exposed to any significant credit risk. Certificates of deposit Certificates of deposit bear interest ranging from 3.15% to 4.6% and have maturities ranging from one to three years, with penalties for early withdrawal. Any penalties for early withdrawal would not have a material effect on the financial statements. Government contracts and grants and related receivables A substantial portion of public support is derived from contracts and grants administered by federal, state, and local government agencies. Revenue from these contracts and grants is subject to audits, which could result in adjustments. The adjustments are recorded at the time that such amounts can first be reasonably determined, normally upon notification by the government agency. 12 CHILD CARE RESOURCES NOTES TO FINANCIAL ttita4t-60, YEARS ENDED DECEMBER 31, 2006 AND 2005 NOTE A - ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Continued) During the years ended December 31, 2006 and 2005, no such adjustments were made. Approximately 66% and 61% of total public support and revenue in 2006 and 2005, respectively, was received from three public grantors. Approximately 67% and 63% of accounts receivable at December 31, 2006 and 2005, respectively, consisted of amounts due from these grantors. Promises to give Unconditional promises to give are recognized as revenues or gains in the period received and as assets, decreases of liabilities, or expenses depending on the form of the benefits received. Conditional promises to give are recognized when the conditions on which they depend are substantially met. The Agency had no conditional promises to give as of December 31, 2006. Equipment Equipment is stated at cost, or if donated, at market value at date of donation. The Agency capitalizes all expenditures for property and equipment in excess of $1,000. Deciatiori'is-,;_ 'w< ;-" provided using the straight-line method over the estimated useful lives of the assets, principally three to five years. Functional allocation of expenses The costs of providing the various programs and other activities have been summarized on a functional basis in the statements of unrestricted activity and of functional expenses. Accordingly, certain costs have been allocated among the program and supporting services benefited. Restricted and unrestricted support Support that is restricted by the donor is reported as an increase in unrestricted net assets if the restriction expires in the period in which the support is recognized. All other donor-restricted support is reported as an increase in temporarily or permanently restricted net assets,-depending on the nature of the restriction. When restrictions expire (that is, when a stipulated time restriction ends or purpose restriction is accomplished), temporarily restricted net assets are reclassified to unrestricted net assets and reported as net assets released from restrictions. Gifts of equipment are reported as unrestricted support unless explicit donor stipulations specify how the donated assets must be used. Gifts of long-lived assets with explicit restrictions that specify how the assets are to be used and gifts of cash or other assets that must be used to acquire long-lived assets are reported as restricted support. Absent explicit donor stipulations about how long those assets must be maintained, expirations of donor restrictions are reported when the donated or acquired long-lived assets are placed in service. 13 CHILD CARE RESOURCES NOTES TO FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2006 AND 2005 NOTE A ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Continued) In-kind goods and services Contributed goods and services have been recorded on the basis of rates that otherwise would have been paid for similar goods and services. Donated services are recorded as in-kind contributions and are recognized as revenue at estimated values at the date of receipt if they (a) create or enhance non-financial assets, or (b) require specialized skills and would need to be purchased if not provided by donation. Corresponding expenses are recognized as the assets and services are utilized by the Agency. Many people volunteered their time by serving on advisory and task force committees that meet the matching requirements of various grants. However, as the service on these committees does not meet the above criteria, the value of the volunteer time is not reflected in these financial statements. Federal income taxes The Internal Revenue Service has recognized Child Care Resources as exempt from federal income taxes under provision of Section 501(a) of the Internal Revenue Code as an entity described in Section 501(c)(3) and not as a private foundation. Therefore, no provision for federal income taxes has been made in the financial statements. NOTE B - OPERATING RESERVES It is the policy of the Agency to maintain a three-month operating reserve and the Agency continues to work toward developing the reserve. Increases in unrestricted net assets are applied to achieving this operating reserve policy. NOTE C - COMMITMENTS The Agency leases their office space under two operating leases that expire in November 2008 and 2011. Rent expense related to these leases was $129,974 and$116,624 for the years ended December 31, 2006 and 2005. Future minimum lease payments under these leases are as follows: 2007 $ 141,580 2008 136,016 2009 15,591 2010 16,189 2011 15,342 $ 324,718 14 CHILD CARE RESOURCES NOTES TO FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2006 AND 2005 NOTE E - RETIREMENT PLAN The Agency sponsors a 401(k) defined contribution plan (the Plan), as defined by the Internal Revenue Code. The Plan is for the benefit of all qualifying employees and permits voluntary contributions by employees to the maximum allowable' as determined by the Internal Revenue Service. The Agency has a matching program, whereby it contributes fifty cents for each dollar a participant contributes on the first 3% of the participant's earnings. Total employer contributions for the years ended December 31, 2006 and 2005 were$18,385 and$17,150, respectively. 15 -- SUPPLEMENTARY INFORMATION • CHILD CARE RESOURCES SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS - YEAR ENDED DECEMBER 31, 2006 Federal Grantor Pass-through Grantor Contract CFDA Federal "Program Title" Number Number Expenditures Department of Housing and Urban Development "Supportive Housing Program" WA01B200063 14.235* $ 49,542 "Supportive Housing Program" WA01B500052 14.235* 482,303 • 531,845 Hopelink "Community Development Block Grants" none 14.218 78,522 City of Renton "Community Development Block Grants" none 14.218 - 8,898 Total Expenditures of Federal Awards $ 619,265 • * Denotes the major program. . NOTE A -BASIS OF PRESENTATIONlitei� b, The accompanying schedule of expenditures of federal awards includes derah grant activity of-, :•' Child Care Resources and is presented on the accrual basis of accounting. The information inthis schedule is presented in accordance with the requirements of OMB Circular �;�1#1t of;States,4. _''' �4=''I'' Local Governments, and Non-Profit Organizations. Therefore, some allooritr se ife inlis schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. • 17 'JACOBSON JARVIS . CCU, PLLC REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS April 23, 2007 Board of Directors Child Care Resources Seattle, Washington We have audited the financial statements of Child Care Resources as of and for the year ended December 31, 2006, and have issued our report thereon dated April 23, 2007. 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 As part of obtaining reasonable assurance about whether Child Care Resources' financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, 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 that are _ required to be reported under Government Auditing Standards. •may_. Internal Control Over Financial Reporting In planning and performing our audit, we considered Child Care Resources' internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily — --disclose•..._disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. 18 rti,u.a,!;;:.%1; ;i,.,!,;:;si ; r I:I I ,t r;“1sC";.f:ii':._:.,IAt1'it.\Nii ..,irrt!:_r.,:..>.. .50 ii :v , . .::r.r;its•! 1.3V171.1lc.,.::t::;,iaxia!vi• This report is intended for the information of the Board of Directors, management, federal awarding agencies, and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. .91azz,k3„..v ex,/ Jacobson Jarvis &Co, PLLC 19 JACOBSON JARVI.S &CO, RIC • • ACOBsO N JARVIS . CO, PUG i i is ;'' ! IS i _ t. c t' .N: i'4 .Y REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 April 23, 2007 • Board of Directors Child Care Resources Seattle, Washington Compliance We have audited the compliance of Child Care Resources with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended December 31, 2006. Child Care Resources' major federal programs 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 is the responsibility of Child Care Resources' management.,Our.xesponsibility is to express an opinion on Child Care Resources' compliance based on our�`a' it. 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, Audits of States, Local Governments, and Non-Profit Organizations.• Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. • An audit includes examining, on a test basis, evidence about Child Care Resources' 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 Child Care Resources' compliance with those requirements. In our opinion, Child Care Resources complied, in all material respects, with the requirements • referred to above that are applicable to each of its major federal programs for the year ended December 31, 2006. 20 •, 'G'i'R la":i:.-; ;,;..='i"ITt.,r: 01 CI Iti1FITf? 1".IKS:L:.,:.i..:!t:1.1?.l'ANr: c.c./:"HziCU It.bIJ C. i.t,t\i�,':i. - Internal Control Over Compliance The management of Child Care Resources is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered Child Care Resources'-internal control over compliance with requirements that could have a direct and:material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance-and to test and report on internal control over compliance in accordance with OMB Circular A-133. Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. - This report is intended for the information of the Board of Directors, management, federal awarding agencies, and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. Jacobson Jarvis &Co, PLLC 21 JACOBSON JARVIS &.CO. PLLC c i.I:T 1 I l i,C P i= t I,I A C: c C>l:'s K I Is } CHILD CAKE RESOURCES - - - SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED DECEMBER 31, 2006 A. SUMMARY OF AUDIT RESULTS ,, TIc and r-s,-r-epQ e3xpresses"an gnqualified opinion on the financial statements of Child Care Resources. 2. No reportable conditions relating to the fmancial statements are reported in the "Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards." 3. No instances of noncompliance material to the financial statements of Child Care Resources were disclosed during the audit. 4. No reportable conditions relating to.the:audit.of the major federal award programs are reported in the "Report on Compliance with Requirements Applicable to each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133." 5. The auditor's report on compliance for the major federal award programs for Child Care Resources expresses an unqualified opinion. 6. Audit findings relative to the major federal award programs for Child Care Resources are reported in Part C of this Schedule. 7. The program tested as major was "Supportive Housing Program," CFDA No. 14.235. 8. The threshold for distinguishing Type A and B programs was $300,000. 9. Child Care Resources was determined to be a low-risk auditee. B. FINDINGS -FINANCIAL STATEMENT AUDIT None C. FINDINGS AND QUESTIONED COSTS -MAJOR FEDERAL AWARD PROGRAM AUDIT None 22 JACOBSON JARVIS & CO, PLLC i z ;; [_ 1 C C 0 t! N . f . . .. , • INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF NON-FEDERAL GOVERNMENTAL AWARDS April 23, 2007 - Board of Directors Child Care Resources Seattle, Washington Our audit was conducted for the purpose of forming an opinion on the financial statements of-Child Care Resources taken as a whole. The information on pages 24 and 25 is presented for the purpose of additional analysis and is not a required part of the financial statements. The information has been subjected to the same auditing procedures applied in the audit of the financial statements and, in our opinion, is fairly stated in all material respects in relation to the financial statements taken as a whole. ,62-447 Jacobson Jarvis &Co, PLLC • • 23 • - ' !.;P. ;!,:,r; ::a ;:i:;rt a' cr!rr!,n:v rtir€:c:;, er:!1!n•,!s ANI+ i tirrc., ; :,�,r.!!.r,a+r cE.a•!i irn pin,/ • CHILD CARE RESOURCES SCHEDULE OF NON-FEDERAL GOVERNMENTAL AWARDS • YEAR ENDED DECEMBER 31,2006 Total Grantor Contract Award Total Award 1/1/2006- t; "Program Title" Number Period Amount 12/31/2006 City of Seattle • "Information and Referral" DA2006-5013 1/1/06-12/31/06 $ 46,804 $ 46,803 "Seattle Jobs Initiative Child Care Broker and Referral" 2505-06 1/1/06-12/31/06 18,100 '18,100 "CCCP Professional Development Program" DA06-1435 Amendment#1 09/1/06-12/31/07 391,136 171,004 "Seattle Early Learning Networks(SELN)Professional Development" DA05-1315 Amendment#1 10/1/05-8/31/07 1,116,128 ' 530,549 City of Seattle Sub-Total 1,572,168 766,456 State of Washington DSHS • "DSHS Child Care Resource&Referral Services-Block Grant" 0512-83634 Amendment#1 10/1/05-06/30/06 302,064 212,598 "DSHS Child Care Resource&Referral Services-Block Grant" 0612-01013 07/01/06-06/30/07 513,520 257,028 "DSHS Client Services Contract:Work First:Region IV" 0 0512-52813 Amendment#2 7/1/06-6/30/07 - 70,250 "DSHS Client Services Contract:Work First:Region IV" 0512-84215 10/1/05-6/30/06 - 33,650 "Homeless Child Care_Subsidy Program" 0512-76365 Amendment#1 10/1/05-6/30/06 198,138 140,441 "Homeless Child Care Subsidy Program" 0612-98279 Amendment N 1 7/1/06-6/30/07 265,000 114,016 State of Washington Sub-Total 1,278,722 827,983 King County "WA State Child Care Resource&Referral Network:Child Care Resource&Referral" D34722D Amendment 111 1/20/06-06/30/06 66,908 68,258 "Child Care Information and Referral" D35724D 1/01/06-12/31/06 187,204 187,204 "King County-DDD Developmental Disabilities" D35972D 04/15/06-9/30/06 11,250 11,250 "Seattle-King County Department of Public Health:Family,Friends& &Neighbors Community Leadership Project" DA2006-1431 07/01/06-12/31/06 15,000 15,000 "Seattle-King County Children&Family Commission:Family,Friends &Neighbors Collaborative-Evaluation" 1,400 1,400 King County Sub-Total 281,762 283,112 • • 24 CHILD CARE RESOURCES SCHEDULE OF NON-FEDERAL GOVERNMENTAL AWARDS(Continued) YEAR ENDED DECEMBER 31,2006 ' Total ` Grantor Contract Award Total Award ''1/1/2006- "Program Title" Number Period Amount 12/31/2006 Suburban Cities "City of Bellevue Comprehensive Child Care Resource&Referral" t GF200-06 1/1/06-12/31/06 34,241 34,241 "City of Bellevue Subsidized Childcare" 037134-06 1/1/06-12/31/06 84,854 84,854 "City of Burien Contract for Human Services" 1/1/06-12/31/06 4,000 4,000 "City of Covington Contract for Human Services" 1/1/06-12/31/06 2,500 2,500 "City of Des Moines Agreement for Child Care Referral" 1/1/06-12/31/06 1,550 1,550 "City of Issaquah Agreement for Human/Community Services" GF200-06 1/1/06-12/31/06 4,500 4,500 "City of Kenmore Contract for Services" 1/1/06-12/31/06 5,410 5,410 "City of Kent Contract for Services:Scholarships" 1/1/06-12/31/06 12,675 12,675 "City of Kirkland Contract for Human Services" GF200-06 1/1/06-12/31/06 7,985 7,985 "City of Redmond Contract for Social Services:Scholarships" 4810 Amendment#1 1/1/06-12/31/06 31,897 31,850 "City of Redmond Contract for Scholarship Program" GF200-06 1/1/06-12/31/06 14,581 14,581 "City of Renton Contract for Social Services" 1/1/06-12/31/06 7,500 7,500 "City of Sammamish Contract for Human Services" 1/1/06-12/31/06 5,000 5,000 "City of SeaTac Contract for Human Services" 1/1/06-12/31/06 1,900 1,900 "City of Shoreline Contract for Social Services" GF200-06 1/1/06-12/31/06 4,958 4,958 "City of Tukwila Contract for Social Services" 1/1/06-12/31/06 5,000 5,000 "City of Woodinville Contract for Social Services" 0 GF200-06 1/1/06-12/31/06 1,500 1,500 Suburban Cities Sub-Total 230,051 230,004 , Total Non-Federal Governmental Awards $ 3,362,703 $ 2,107,555 Atl. 25 S a , -- - - - . ' �¢, EQUAL EMPLOYMENT OPPORTUNITY STATEMENT CI ild Care Resources has a firm commitment to the principle of granting equal employment o portunity to all its employees and applicants for employment. Our objective is to recruit, hire, tr in, and promote in all job levels without regard to race, creed, color, religion, sex, national o igin, sexual orientation, age, or handicap except as otherwise provided by law. It is the policy o this agency to treat AIDS and HIV infection as a disability in accordance with federal law. It a so is the policy of this agency to provide a workplace for all employees free from d scrimination. It is the policy of this agency to provide equal employment opportunity for all qualified i dividuals, including those with disabilities. The agency will provide whatever a'commodations it deems reasonable to enable;such qualified individuals to perform the e•sential functions of their jobs. T is policy is applicable to terms and conditions of employment, rates of compensation,benefits, tr:ining,participation in our programs, and opportunities for advancement except as required b;cause of a bona fide occupational qualification or a statutory requirement. As used in these p u licies the term "Protected Class"has the meaning given it by applicable law governing equal e ployment opportunity. POLICIES R-cruiting of New Employees C ild Care Resources actively seeks out qualified persons of color and persons from other p otected classes as applicants for job openings with the agency. The means used to accomplish t Cs end include but are not limited to the following: • developing and maintaining contacts with organizations active in securing equal employment opportunity; • notification of employment referral agencies active in securing equal employment opportunity; • notification of other sources of qualified applicants of which staff and board are aware. E ployment and Selection B cause of the high degree of public contact and skill requirements for many of the employees of C ild Care Resources, applicants for job openings are carefully screened for necessary skill re uirements. Applicants selected for employment are selected because of job related q alifications. At least annually, selection procedures used in hiring will be reviewed to ensure th t job related qualifications are used in making employment decisions. Placement, Training, and Advancement C' ild Care Resources is a new agency with a new work force, some of whose members have h ld positions very similar to their current ones in other agencies. It is unknown how stable the orkforce will be and how many promotional opportunities may occur. It is hoped,however, tl}at the workforce will be stable with low turnover. If this proves to be the case,promotional opportunities for current employees will be limited. Managers are directed to encourage all q alified employees in their work groups to apply for those openings, which do occur and are i structed especially to encourage qualified members of protected classes to so apply. 11 training is on-the-job and is provided to all employees as necessary. Child Care Resources p ovides on-the-job training opportunities in computer skills necessary to use the equipment and s ftware available to provide referrals to the public and to develop word processing skills. As ds and opportunity are available, staff will all be encouraged to attend workshops and s minars sponsored by Child Care Resources and other agencies in areas that can be expected to i crease job skills. o job categories are closed to individuals because they belong to a protected class except as ay be required with regard to physical or mental ability to handle a job. least annually, Child Care Resources will review the progress of protected class employees to d-termine whether advancement opportunities have been made available to and applied for by t em. eneral • A 11 Child Care Resources-sponsored activities, programs and benefits are available to all e ployees. All work areas, lounges, and recreation areas will be maintained on a non- s:gregated basis. P ocedures O goal is to encourage existing employees who are members of protected classes to apply for p omotions and to refer other individuals to us for employment. All vacancies will be announced t all employees, and referrals will be encouraged for employment positions. However, Child C e Resources will consider any area of under representation compared to the available work f rce with required skills in its minority recruiting efforts. When vacancies occur, Child Care Resources will attempt to recruit qualified protected class a plicants as openings develop. Those recruitment efforts will include but not be limited to li ting with the State Employment Service, community colleges, and business colleges. Child C e Resources will endeavor to maintain relationships with those agencies providing training in the skills required by jobs at Child Care Resources so that qualified applicants in protected c lasses can be quickly located and actively recruited. Child Care Resources will make its needs own at minority job fairs and similar recruiting events in the state. Advertising for positions fill generally be regional,with efforts made to identify those publications that have a wide distribution among protected classes. Employees in protected classes qualified to apply for promotional opportunities within the a ency will be encouraged to do so. B cause there is no basis from which to predict turnover and hiring needs, it is not feasible to etablish specific hiring goals and timetables. Those positions that become vacant will be filled after reasonable efforts at recruiting for persons in protected classes have been done. B and of Directors It is the Board's policy to actively seek out persons of color and others from protected classes to b come members of the Board of Directors. The Board of Directors shall follow the same p licies and procedures for recruitment. T e membership of the Board of Directors will be reviewed annually to determine how many members are in protected classes. At-Will Employment and Corrective Action Your continued employment with Child Care Resources is at-will, based on mutual consent. Ybu have the right to end your employment relationship with Child Care Resources at any time d for any reason. Similarly,the employment of any employee can be terminated at the sole discretion of Child Care Resources for any reason, at any time. Where employee misconduct occurs, Child Care Resources reserves the right to take what it deems to be appropriate corrective action in its sole discretion. This action may involve oral and written warnings, and termination o I employment. flhi1d Care Child Care Financial Assistance Program RESOURCES Client Application Giving every child a great start Please print clearly Page 1 Part A: Applicant 1. Today's date: __/ / 2. Applicant Parent/Guardian: ❑Mother 0 Father 0 Guardian ' Name: 4. Date of Birth: / / " Last First MI 5. Address: Street(include apt.#) City Zip code 7. Family status: 0 Married 0 Partnership 0 Single/Head of Household 8.Veteran or Active Duty Military Member: 0 Yes 0 No 9. Ethnicity/race: ❑African American 0 American Indian/Alaskan Native ❑Asian 0 European American/Caucasian (check all that apply) ❑Latino/Hispanic 0 Pacific Islander ❑Other ❑Unknown 10. Home phone: - - 11. Work phone: - 12. Message phone: ' - 13. Work sta us(check one): 0 Working 0 Work/Student 0 Student 0 Seeking Employment 13a. Employr 14.Training Program/School Address 15.Job/Training Program Title 16. If in school/training program: Start date: _/_/ End date: _/_/ Part B: Other Parent/Guardian 17. Other Parent/Guardian: 0 Mother 0 Father 0 Guardian 0 No Other Parent 18. Name: 19. Date of Birth: / / Last First MI 20. Address: 1 Street(include apt.#) . City Zip Code 21. Veteran or Active Duty Military: 22.Ethnicity/race: 0 African American ❑American Indian/Alaskan Native ❑Asian ❑Other 0 Yes No (check all that apply) 0 European American/Caucasian 0 Latino/Hispanic 0 Pacific Islander ❑Unknown 23. Home ph ne: - 24. Work phone: - 25. Message phone: - -7.3. Work stat s(check one): ❑Working 0 Work/Student 0 Student 0 Seeking Employment _ _"7. Employer 28.Training Program/School Address 29.Job/Training Program Title 30..If in school/training program: Start date: / / End date: _// Part C: Hdurs of Care 31. Hours when care is needed(enter number of hours each day and total as instructed): DAY Mon Tues Wed Thurs Fri Sat Sun Weekly Child Care Explain any special Total Provider/Program circumstances Child#1 Child#2 Child#3 Child#4 - 32. Will you need to change your child care arrangements during the summer,school vacations,etc.? Please specify 'Office.lise Only Family ID# : : CCR Rep - ,Incorporated:`:❑Yes El No ;. Limited E? 0 Yes ❑Noe ,d _ _ ;., Child ID# Child ID# Child ID# • Child ID# ❑Summer my 0 Summer only, E Summer only b Summer only- ". -. -`,i6xtra sumrn r care required'? Extra summer care required? Extra summer care required? Extra summer care rewired? ❑Yes ®No ®Yes. ®No • - ID Yes 0 No • El Yes 0 NO Provider ID# Provider lb# - Provider ID# ProviderAID# a Mrhild Care Child Care Financial Assistance Program RESOURCES Client Application Giving every child a great start Page 2 Part D. Gross Monthly Income Calculations 33. Number of dependents(including yourself and spouse/partner): 34. List all eligible income sources. Attach Gross Monthly Salary#1 $ copies of required documentation of income sources as explained in the Gross Monthly Salary#2 $ instructions. If you are a student,attach class schedule,official copy of registration Other(specify) $ and income verification(i.e.DSHS case#, wage stubs,financial aid award letter,etc.) Other(specify) $ 35. How have your child care costs been paid up to this date? Part E. Children's Information-If you need more space, please attach an additional sheet of paper. 36. Child#1 Name: Last First MI 37, Date of Birth: / /_ 38. Sex: 0 Female 0 Male 39. Current age: years, months 40.Dependent of Veteran or Active Duty Military Member 41. Ethnicity/race: 0 African American 0 American Indian/Alaskan Native 0 Asian ❑European American/Caucasian 0 Yes 0 No (mark all that apply) 0 Latino/Hispanic 0 Pacific Islander ❑Other 0 Unknown 42. Any special needs,handicaps or health problems(please specify): 43. Child#2 Name: Last First MI 44. Date of Birth: _// 45. Sex: 0 Female 0 Male 46. Current age: years, months 47.Dependent of Veteran or Active Duty Military Member 46. Ethnicity/race: ❑African American 0 American Indian/Alaskan Native 0 Asian 0 European American/Caucasian 0 Yes 0 No (mark all that apply) 0 Latino/Hispanic 0 Pacific Islander 0 Other 0 Unknown 48. Any special needs, handicaps or health problems(please specify): 49. Child#3 Name: Last First MI 50. Date of Birth: _/ / 51. Sex: ❑Female 0 Male 52. Current age: years, months 53. Dependent of Veteran or Active Duty Military Member 52. Ethnicity/race: 0 African American 0 American Indian/Alaskan Native 0 Asian 0 European American/Caucasian 0 Yes 0 No (mark all that apply) 0 Latino/Hispanic 0 Pacific Islander 0 Other 0 Unknown 54. Any special needs,handicaps or health problems(please specify): 55. Child#4 Name: Last First MI 56. Date of Birth: // 57. Sex: 0 Female 0 Male 58. Current age: years, months 59.Dependent of Veteran or Active Duty Military Member 60. Ethnicity/race: 0 African American 0 American Indian/Alaskan Native 0 Asian 0 European American/Caucasian ❑Yes 0 No (mark all that apply) 0 Latino/Hispanic 0 Pacific Islander 0 Other 0 Unknown 61. Any special needs,handicaps or health problems(please specify): Certification oflnforma ion and-i?eri•nission to Verify Eligibility information INVe declare under penalty of perjury under the laws of Washington that the information I/we have given is true,correct and complete to the best of my knowledge. INVe understand that incorrect or false statements may result in civil or criminal actions by Child Care Resources. INVe hereby give permission for Child Care Resources to make any necessary contacts to establish eligibility. Parent/Guardian signature: Date_/ /_ Parent/Guardian signature: Date_/. / Mail completed application to. • Child Care Resources, Attn. Lorina, 1225 S.Weller Suite 300, Seattle,WA 98144 or fax to 206-461-3726. • • South King Rates HUD Income Category 1 2 3 4 5 6 7 8 HUD Guidelines- 30% of 40% of 50% of 50% of 60% of 80% of Median- 80% of Median- Median Family Median-Very Median - Median-Low Median-Low 60% of Median • Median - Moderate Moderate Income-$77,900 Family Size Low Income HUD Income Income HUD HUD Income Income 2 $0-1558 $1559-2075 $2076-2336 $2337-2596 $2597-2856 $2857-3115 $3116-3545 $3546 -3975 3 $0-1754 $1755-2338 $2339-2630 $2631 -2921 $2922-3213 $3214-3505 $3506-3988 $3988 -4471 Income 4 $0-1946 $1947-2596 $2597-2921 $2922 -3246 $3247-3570 $3571 -3895 $3896-4431 $4532 -4967 5 $0-2104 $2105-2804 $2805-3155 $3156-3504 $3505-3855 $3856-4205 $4206-4784 4785-5363 6 $0-2258 $2259-3013 $3014-3391 $3392-3767 $3768-4144 $4145 -4520 $4521-5141 $5142 -5763 What we Pay 50% 50% 30% 30% 25% 25% 15% 15% °A„ ,3 f ,W;� i�f'y y 'ffi /" ,,:$ Nam, �,n /6"", q ,5 P' �.,'Fq,, �q '$s x '',J�s ,s� �.,_ i `% � ,. � ;s ciiuth""sK1tT[ Cou`n% M�lCmllttl � ,tea � ,. ,ui. %w�.',;� a`':s• '�Co', :.�. �"' �,�, .� � -v �:, � g �' � � � •'•, .� x _ r. .'�,,',, ;n..;d. .. z:,.' �. "" _. r. ,'' ., , ''mayy. f a :: �'� HI °;' -,.1%'� g f,"„ .;y,, ., �,. ,� �"",,,� °' ,: " _� � -" ��. rye„ Pa '-«„;. /: '" '' "* 3 a � `..'� .vN�.✓ ro x �x��. Infant Monthly I <09;00 M, 354.50 _ 354.50 212.70 212.70 177.25 177.25 106.35 106.35 '(0- 11 months) Daily ; ', 3.76 16.88 16.88 10.13 10.13 8.44 8.44 5.06 5.06 Part Day =46.88 8.44 8.44 5.06 5.06 4.22 4.22 2.53 2.53 Hourly '!,1 , ,' .82 2.41 2.41 1.45 1.45 1.21 1.21 0.72 0.72 Toddler Monthly ` , :650.00 328.00 328.00 196.80 196.80 164.00 164.00 98.40 98.40 12-29 months) Daily % .�" ` 1:24, 15.62 15.62 9.37 9.37 7.81 7.81 4.69 4.69 Part Day y.: <e_: 7.81 4.69 4.69�.'"��, �5,62 7.81 3.90 3.90 2.34 2.34 Hourly ,µ ' ;46, 2.23 2.23 1.34 1.34 1.12 1.12 0.67 0.67 Preschool Monthly ;; 588.O &. 294.00 294.00 176.40 176.40 147.00 147.00 88.20 88.20 (30 mos-School Age) Daily . _ -..; 28 # 14.00 14.00 8.40 8.40 7.00 7.00 4.20 4.20 Part Day 14.6, 7.00 7.00 4.20 4.20 3.50 3.50 2.10 2.10 Hourly r4.0O- 2.00 2.00 1.20 1.20 1.00 1.00 0.60 0.60 „ School Age Before/After r; '404,00 ' I 202.00 202.00 121.20 121.20 101.00 101.00 60.60 60.60 Before School Only '`f 30 OO wo,, 152.50 152.50 91.50 91.50 76.25 76.25 45.75 45.75 After School Only :OOc`y 170.00 170.00 102.00 102.00 85.00 85.00 51.00 51.00 Summer -=t:,.588,t?Q ; li 294.00 294.00 176.40 176.40 147.00 147.00 88.20 88.20 • I'm APPLICATION CHECKLIST Applications missing one or more of the following components or not following these directions may not be eviewed. Sign and submit the application checklist with your application. Contents (Your application should contain each of these items in this order.) ❑ Application Cover Pages.The top three pages of your application must be a completed copy of the Agency Information and Questions 1-7. • Application Narrative: ❑ Question 8 Organizational Experience(2 page maximum) ❑ Question 9 -Need for Your Program(2 page maximum) ❑ Question 10 Proposed Program/Seryice (6 page maximum) ❑ Question 11 Long Range Plan (1 page maximum) ❑ Question 12 Budget(2 page maximum) Data Tables ❑ Question 13 Number of Individuals/Households Served ❑ Question 14a-c Performance Measures and Average Cost of Service ❑ Question 15 Demographics (from all funding sources) ❑ Question 16 Program Staff ❑ Question 17 Program Revenue&Expense Budgets ❑ Question 18 Subcontracts ❑ Required documentation. Supply one copy'of the following required documents with the signed original application. See Part II: City Specific Supplemental Information to determine whether additional copies of the application and required documentation need to be submitted. ❑ Question 19 Required Documentation, including: Proof.of non-profit status l Organizational Chart ▪ Agency/Organization Mission Statement • Board resolution authorizing submittal of the application(may be submitted up to 60 days after application). © List of the current governing board and local board, if applicable, (include name,position/title, city residence, length of time on the Board, and expiration of terms. Note any vacancies.) • Board Meeting Minutes of last three board meetings of governing board and local board as applicable m Annual Budget • Financial Audit Cover Letter © Financial Audit Management Letter ® Financial Statement • Verification of Non-Discrimination Policy • Program Intake Form 2 Sliding Fee Scale j=i Application Check List. (Signed below.) ❑City Specific Supplemental Information.Required in Name: Deeann Puffert Part II for applicable City only. ' Position: Chief Program Officer Phone#: 206 329-101],x220 E-mail: puffert@childcare.org Signature of Person Completing Checklist DO NOT SUBMIT ANY OTHER MATERIALS WITH THIS APPLICATION Make sure that you carefully check Part II of this application to see what additional attachments each city requires. • Page 22 CITY OF RENTON SUPPLEMENTAL QUESTIONS CHILD CARE FINANCIAL ASSISTANCE 1. Result #6 All individuals become as self sufficient as possible • Provide residents with the skills to obtain living wage jobs Quality childcare allows parents to be able to focus on performing at work; not having to worry about the welfare of their children. Secure childcare also reduces the number of absences a parent needs to have from work due to provider issues. In addition, the partnership between parent and provider can result in increased confidence in parenting skills. Unavailability of quality, affordable child care is the single greatest barrier to parents who are struggling to stay on their feet and continue to be employed. Even with a respectable wage of nearly $13 per hour ($27,000 per year), a single parent working full time will not be able to provide life's basic necessities, and pay for child care. Families with even lower income levels, multiple children, children with special needs, past debt burdens, or special health care needs have no chance to making ends meet. Child care constitutes a significant portion of a low income family's budget. Individuals at the low end of the wage scale, and especially those leaving welfare, find it extremely difficult to meet the cost for child care without any subsidy assistance in addition to basic needs such as rent, food, transportation, and medical expenses. Child care supports both the child and parents through an important partnership between parents and their child care provider. Child care programs create natural helping networks by bringing parents together through their children. The result of these relationships might include trading child care after hours, assistance and networking to find a job, doing small home repairs, etc. All are things that "neighbors" provide in a healthy community. This program provides funding to assist parents to be able to access quality, consistent child care providers so that they can find and keep their jobs or to stay in training. 1