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CC - Item 3A - Reallocation in CDBG Public Service FundsTO: HONORABLE MAYOR AND MEMBERS ROSEMEAD CITY COUNCIL FROM: ANDREW LAZZARETTO, CITY MANAGE DATE: APRIL 4, 2006 RE: PUBLIC HEARING REGARDING REALLOCATION OF $24,600 IN CDBG PUBLIC SERVICE FUNDS FOR FY 2005-2006 Since FY 1994-1995, the City of Rosemead has participated in the federal CDBG program as a direct entitlement entity. As part of the CDBG program, the City uses 15% of its funds for eligible public services. Agencies receiving these funds are monitored during the year for compliance with program requirements. In FY 2005-2006, the City was unable to enter into a contract with the Rosemead Boys and Girls Club and staff was subsequently informed that the Club was ceasing operations. A final close-out letter was sent to the Club for the quarter ending December 31, 2005. Accordingly, the City prepared a new Notice of Funding Availability for Public Service funds and published a public notice requesting proposals for additional public services. The City received four (4) requests for funding. Three applications are for new services and one is for the shortfall in the City's Senior Nutrition program. The applicants are listed in the following table: 0 0 Reallocation, 2 0 Project American Asian Pacific Ministries Rosemead High School YMCA of West San Gabriel Valley Senior Nutrition u Service Serve 14 clients in a Family Recovery Program -counseling for problems contributing to unacceptable behavior Crisis intervention counseling and support to at-risk high school students. Plans to serve 252 low-income teens during balance of FY Proposes a 3-day and 2-night outdoor education program designed to complement the academic experience in a mountain camping setting. Plan to host 136 low-income Rosemead 6ch grade students at the camp during the balance of the 2005-2006 FY. Program was last funded by City in FY 2004- 2005 Meal program at Garvey and Rosemead Community Centers. Requesting 9,300 FY 2005-2006. Originally funded at $85,220, which was less than request. Project Current Requested Comments Staff Budget Amount Recommendation American Asian 0 $24,600 Not previously $0 Pacific funded. Facility Ministries lease ends 3/31/2007 Rosemead High 0 $5,460 Not previously $5,460 School funded. RHS is a member of the El Monte Union High School District YMCA 0 $9,840 Program was $9,840 funded by City CDBG in FY 2004 Senior Nutrition $85,220 $9,300 Program is $9,300 funded annually b City TOTAL $49,200.00 $24,600.00 0 0 Reallocation, 3 40 The following attachments are included: applications from external public service agencies. RECOMMENDATION Staff recommends, after public testimony, review and after any amendments, that the City Council consider the public service applications and award funding, to a total of $24,600 to public service agencies that have submitted applications and authorize the City Manager to execute contract amendments. 9 • CDBG FUNDING APPLICATION AGENCY INFORMATION Agency Name: American Asian Pacific Ministries, Inc. C.] Agency Address: . 91770 4022 N. Rosemead Blvd., Rosemead, Number Street City Zip Code Administrator Telephone No. (626) 287 3475 Fax: (626) 287-3485 Project Site Address: Number Street 91770 Code Project Manager Name: Fred L. Martin Title: Director Project Manager's Telephone No. (626) 287-3475 Fax: (626) 287-3485 Project Manager's Email Address: martinfcc2nsbcglobal -net Describe Agency's overall function or purpose. Include history and experience in providing this service. (If more room is needed, please use additional paper and attach to the back of the application with a reference number). Has the Agency previously received funding from the City of Rosemead? YES I NO If yes, please identify the years and amounts funded: Amount 2005-2006 $ D 2004-2005 $ 0 2003-2004 $ 0 2002-2003 $ 0 6 i 2. PROJECT PROPOSAL AND DESCRIPTION In this section, briefly describe the project proposal, including cost estimates. Grant amount Requested: $ 24,600.00 Briefly describe your proposed Project/Program goals. Your response must describe the scope of services for the project, proposed solutions to problems identified in Priority Needs: Project / Program Goals: See Attachment II, Exhibit "A" page 2 Briefly describe and include resources dedicated to the program such as money, staff, equipment and supplies: Resources: See Attachment III Exhibit "A" payze 3 Briefly describe your proposed program Activities. Your response must describe the strategies and techniques that comprise service and outreach methodology: Methodology: See Attachment IV Exhibit "A" page 4 Briefly describe the direct product of the program activities. Include the volume if work accomplished such as number of: low-income households served, youth, elderly, disabled or number of loan applications processed. Goals must include numeric goals for service that will be achieved during the balance of the program year: See Attachment V Exhibit "A" 1age 5-6 Can this Project /Program proceed on or before March 1, 2006 and end by June 30, 2006? ,YES [ ] NO • 6 E z U z U U n a Z Q a z a _U W Q E m z • 0 L_ fn N 0 U C T LL U Q cu cu c C ° E CL U) „ L- co 0 ¢ N y C N L E G `n C (u c Q c O Q O LZ 4) i V c n tm n to C Q 5 _p i V 0 W U t m C • U U M C p~ fn O C: 0 CD F- O a o a> Q) E N c n CD c cv U U O ~ N (D a) U 'O (A Q Cc CL Q CD C~7 ~ H m Y C N O O. 0 0 L) 0 0 U Q 0 (D c 0 on c -C O O cu c c 0 (D C ~ a) ca 0 in in 0 .0 U) -c ~ G7 O - ~ U O U E E C o E (v (D C> M: V O E E n E c_ C Y v o U U po a~ H U a~ N L O ¢ ED U F - v O cn c H v Y O N E € p V _U H ca € co ~ to C 0- ~ O v v v 0o a) O cn U) CD m rn C ~ U rn c ~ ¢ cu o, O in 2 o v~ C v m E U CL E E a~ Q in x co = c to c F- E (D m E o C~ U a~ U p E cn c p c Z C v (n cu E v >1 O in m Cc ~ +J =3 O o 'vp' N C o N E E O Z U ~ CA U C C: 0 N U O CL U N O 0 C U C 0 CO m N fB L- CD Q C 0 0 -C E E E Q L- o d) E m ° O C 0 0 i~, O~ U O N E O O O c U O N O ` O L Co Q- (CC U d U E L 0 • N E a~ QC - 0 N Cc U ~ ~ f6 Y U cn O O O _ O E N W N :3 ^ y , CU O ^ =3 _ ~j 0 > 0 Q c~E: 'ate O (D o V- 0 S 3 (B Q cn o N m 'a O N ( o M 0 O Q w O O O • L i Q •3 ~ C ~ ~ L N v c f T) E 0 p V D fA O (n O O ' N fa L C C U C 0 0 -C 0 N a cli N ~ > ~o E C( 10 0) - C 0 4- ¢ Fu C N ` O ~ N Z O Uc E Q U N m U) " m 0 U 0 N N a d- U) 0 ¢ Qw w • • E 3. PROJECT PROPOSAL AND DESCRIPTION (continued) If your proposal is for an existing Project/Program that is currently funded through the City of Rosemead's General Fund, this request will: PLEASE CHECK ONLY ONE: 1. [ ] Increase Service. If so, how? 2. [ ] Continue the existing funded program at currently funded service levels. 3. [ ] Replace a previous source of funding. If so, list source and reason 4. [ ] New program for FY 2006-2007 5. .New request (not currently funded) 4. CLIENT INTAKE INFORMATION - FOR PUBLIC SERVICE ACTIVITIES The U.S. Department of Housing and Urban Development (HUD) requires that agencies obtain intake data from each client/family served. Does your agency obtain this information? X YES [ ] NO If yes, does your intake sheet obtain the following: ■ Name Yes[ No[ ] ■ Address Yes[ No[ ] ■ City in which client last resided Yes[4 No[ ] ■ Number of Family members YesK No[ ] ■ Total family (household) income Yesp, No[ ] • Race/Ethnicity YesX No[ ] ■ Female head of household YesP4 No[ ] ■ Disability Yes[ No[ ] 9 • ~ ~ • • 0 Describe any special characteristics of your client population. eubuano, with and othel service are provided in English, Chinese, Tagalog, Sian languages. All races are enrolled and panicipate in our progra ns. Fieu fibud is Ulm give weekly to all clients in need. 5. CLIENT INTAKE INFORMATION - CLIENT INTAKE AND PERFORMANCE Provide the actual numbers of your total clients in the categories listed below: (for new, non-city of Rosemead funded agencies, please provide projected data for upcoming fiscal year.) Provide the actual numbers of persons served in the following age categories: (for new, non-city of Rosemead agencies, please provide projected data for upcoming fiscal year): PERFORMANCE CHILDREN YOUTH ADULT ELDERLY PERIOD 0-12 I 13-17 I 18-54 55 & OVER Rosemead Agency Rosemead Agency 1 Rosemead Agency Rosemead Agency 7/1/04 to 0 4 0 41 0 113 4 40 6/30/05 711105 to 2 2 10 36 2 99 5 15 12/31/05 10 • 0 6. CLIENT INTAKE INFORMATION - CLIENTS SERVED BY INCOME LEVEL Report the actual number of unduplicated number of clients your agency served from July 1, 2005 through December 31, 2005. One person can only be counted one time, even though the client may have been served many times during the reporting period. Calculate the totals and percentages for each category: Household CDBG Eligible # Served by # Of # Served # Of Rosemead Size Based on Income Agency below Rosemead by Project residents served by Limits the Income residents below the project below the Limit served by the Income Income Limit Agency below Limit the Income Limit 1 $36,700 157 82 2 $41,900 3 $47,150 4 $52,400 5 $56,600 6 $60,800 Subtotal of CDBG Eligible Households 157 82 Total Households Served 157 82 Percentage of CDBG Income Eligible Families Served 48% 52% 7. CLIENT INTAKE INFORMATION - CLIENT OR PROJECT INFORMATION The source of funding for Public Service Grants comes from a Community Development Block Grant (CDBG) received through the U.S. Department of Housing and Urban Development (HUD). CDBG funds are for the specific purpose of benefiting low/moderate income households. In order to be eligible for these funds, your organization must provide a service for the residents of the City of Rosemead and be able to document that at least 51 percent of the clientele served by the project/program earn less than the following income limits: 11 • 8. ADDITIONAL APPLICATION DISCLOSURE STATEMENT All organizations that submit this application must provide accurate data concerning the number and income levels of clients and/or location and nature of projects/services, as well as demonstrated site control. Estimates are unacceptable except for previously non-CDBG funded agencies. This stipulation shall apply to all organizations that are subsequently awarded funding. Any organization that falsifies information, either accidentally or intentionally shall be required to reimburse the City for any funds paid out and shall not be permitted to apply for funding in the future. The applicant hereby proposes to provide the services or projects for the City of Rosemead as stated in this proposal. If this proposal is approved and funded, it is agreed that relevant federal, state and local regulations and other assurances, as required by the City of Rosemead, will be adhered to. As the duly authorized representative of the applicant organization, I certify that the applicant is fully capable of fulfilling its obligation under this proposal. DATE: I- 31-d o o L SIGNED: TITLE:-V. R.,Q dT l ORGANIZATION: f -",--R,C-9w 4Ss•+7 ?40,4P'0-- &1 0 rV-.)rX,-0-5, A-- n/ ►L 12 • L m L - cc Q~ C J Q cn O a- O w C.7 0 co Q co 2 w Alk Ah U °o °o °o °o 00 m o 0 co o to tri 0) L 04 v CO) U o _ 40 40 40 U o ° O O° O ° ° O O ° O C~ I (D w N M- O P r to O r O r M IV to N to (4 0 C4 lr cq t0 ~ L i A f A fA to r to O O O O O O m Q) CD O O O O O O eT N O 0 M 0 0 0 60- co V O O r qt O) Cl) 2 60 w C r O 0 w a m U C _ m U c o° °O °O °o O ° ° o d) 7) Q w 40 CD 44% i 0 A {OR 40 0 K U a) ` ~ -a L 0 co CY) O CD Co O CD O C) O CD O O C O O O N N co 0 6F3 O O O M N 00 00 O M O M r M qt M m r- 0 V} 401, fR 40 V► r - U H a F- X X X LL (n O O 0 w O 4) c O U m 4- Q W a) R a ) C° ° o O O °1 a W W H U Z Z w, C t, Z > > w W m N N C m a~ J U O V O U as Y E ` U) O C m p L H cn ~-mL) 'd a; " t C; 3 0: o ri m w c 0 U u U m" E H to a u H CL m 3 U. u U. M • • "d L L ca LU (D m _Z Q w IL O Q co x W O O O O O O O O O O O O o 0 0 0 0 Co 0 0 0 0 0 0 0 0 C7 N to v v C6 N 0 r r 1 M tD m U1 O ti ti V! t~ to {A t• to 44 N M tN N tp to tD eh !A tD N {A Cl) T- Y► to N 44 N m N tD Tm n IT N U tR w 40 H W C~ 0 U D 0 Cl 0 0 0 Cl 0 0 0 0 0 0 0 m o 0 0 0 0 O 0 0 0 0 0 0 0 co w co cc N co w to m to 1- it W Cn Q w O to r tD O r N er O r N a O r 1- to 1- of a iH t+> tD tD to e7 f- Ili w to M N to Cl) P. .4i to P ~ N it M co or; r Q~ L6 h O W► to to to to N d O W w o 0 0 0 0 o 0 0 c 0 0 o 0 0 0 0 0 0 0 o 0 0 O 0 o O 0 O O 0 0 o 0 0 0 0 0 0 0 J to qr O o 0 0 0 0 0 0 0 o co Q Co o0 V o O O r O O 0 r. o W) I N o to a o h 03. O O C4 w V- W► ww 41% to 40 w fR w 4F. 40 , I 6q V Co CD 0 CD CD CD CD Cl 40 0 0 m U H U 0 CD W Q 2 w ~ C4 r. V- T- V- to 401~ M. 44 C4 CD H Z O 441, 401~ 401 409, 44 T" 4OW m W 0 CD 0 40 CD CD Q CD CD CD 0 CD J U Q N T- T- V). 40W 1 0 ~ w O 401, 40* 40 40 44 40 CD Cl) ~ D m O Z H W CL H L 0 d N C U) CL < d a x E T) cu m 0 W (D m 0) CD W CL 0 U) (a :3 CL IX c CL m a~ CL (1) CD cm 0 0 ' • 0 0 EXHIBIT B -BOARD OF DIRECTORS AFFIDAVIT All applicant Agencies must complete this affidavit listing the members of the Board of Directors and all other officers. If there are changes in the Board membership after the request is submitted, the City of Rosemead must be notified in writing. In submitting this funding request, I, Designee) Dr. Freddy L. Martin depose and say that I am President AMERICAN ASIAN PACIFIC MINISTRIES, INC. [insert title, President, Vice President, etc.] of 401) NRa-&-am-mad- Blvd. Rosemead, . 91770 [Insert name and address of Agency] The other members and officers of the Board of Directors of this Agency are: (Please list names of current Board Members and attach an additional sheet, if necessary): NAME TITLE TERM EXPIRES 1 - Dr. Fred L . M rt' 2. Dr. Donnie Williams Board Member indefinite 3. Rev. Jaren Lapasaran Board Member indefinite 4 Rev. Manuel Mancha oar Member indefinite 'c < ho n oar Member indefinite 5. DATE: 1- 31 - oZ Q a AT: ROSEMEAD CALIFORNIA (CITY & STATE) THE APPROPRIATE AGENCY DESIGNEE MUST SIGN AND AFFIX THE SEAL (Corporate Seal) I certify and declare under penalty of perjury that the foregoing is true and correct. RE D D 1. Aoiin mJ . ~~'J 2. AL Print Name Signa ure and Title 15 ATTACHMENT I, EXHIBIT "A" page 1 AMERICAN ASIAN PACIFIC MINISTRIES FAMILY RECOVERY PROGRAM FUNCTION OR PURPOSE The American Asian Pacific Family Recovery Program is an Outpatient Program (Day Care Habilitative) with State Certification number 190211 BN / exp. date 3/01/2008 is a structured, community-based multi-ethnic program conducted in cooperation with public authorities. It emphasizes the importance of the family in inculcating and maintaining constructive behavior among members. This non- sectarian program is designed to nurture, counsel and motivate adults and youth at risk, as well as to strengthen families by helping them recognize and overcome problems contributing to unacceptable behavior. Central to the program are support for both the troubled individual and their families. Individuals who have a history of Substance abuse and or family related problems. The governing body for American Asian Pacific Ministries, Inc. corporation is comprised of five members. The Board of Directors has full legal authority as established in the Articles of Incorporation approved by the Secretary of State's Office. The Board meets quarterly. Minutes of all meetings are kept on file at the administrative office located at 4022 N. Rosemead Blvd., Rosemead, CA 91770. The minutes are available to the public during normal working hours upon written request. Our Articles of Incorporation have been filed with the Secretary of State and the Bylaws have been approved by the Board of Directors. American Asian Pacific Ministries, Inc. is organized and operated as a non-profit corporation consistent with the provisions of the Internal Revenue Services' 501© (3) religious code. In addition, the program submits annual reports to the Internal Revenue Service (IRS) and Charitable Trusts as required by law. American Asian Pacific Ministries, Inc. has been providing services in the City of Rosemead since January 1998 (8 years), serving families in need adults and children with Substance abuse issues and other family related issues as a result of substance abuse. • • 0 • ATTACHMENT IV, EXHIBIT "A" PAGE 2 PROJECT/ PROGAM GOALS This program attempts to equip the abuser with the ability to deal with his or her frustrations and cope with everyday difficulties. A positive self-image is encouraged and nurtured, better communication skills are developed and acceptable ways of resolving conflicts in a constructive manner are explored. This helps the Individual accepts the positive changes effected through community support. The success of the program depends largely on the efforts of the individual and his/her family. This program sets a list of measurable goals which are established for each client on an individual treatment plan, along with assessment tools utilized like Drug Abuse Screening Test, DSMIV Diagnostic check list, Adolescent Chemical Dependency Inventory, CRAFFT, SAQ and other clinical measurable tools. Great issues for individuals and families at risk are job skills and academic achievement. Therefore, our program is structured to create a safe environment where the client and his or her family can deal with their needs; to create greater awareness in both the individual and family, of the dangers and effects of substance abuse; to assist the individual and his/her family understand the underlying causes for the individual's involvement in substance abuse, and by helping to improve relationships within the family; to provide practical assistance for both the individual and his/her family to engage in behaviors which breaks the abuse cycle, prevent relapse, by assisting with Home work, Individual / group counseling encouraging behavior mortification. Random drug testing is part of our state protocol this will assist to develop a positive self-image on the part of the abuser. To encourage the abuser to realize the importance of education and try to make efforts to pursue a course of study. To encourage and divert the abuser's attention from drug abuse to recreational and other constructive activities within the community, like employment. ATTACHMENT III, EXHIBIT "A" page 3 RESOURCES American Asian Pacific Ministries, Inc. is presently funded partially from Los Angeles County contracts with Los Angeles Department Health, Drug and Alcohol Administration and Private Charitable Contributions. American Asian Pacific Ministries has held these two contracts for the last five (8) years an Outpatient Drug Free Medi-cal and a Day Care Habilitative Medi-cal contract with 15 enrolled. American Asian Pacific Ministries has also is also a provider for California Access to Recovery Effort (CARE) and has an MOU with Department of Drug and Alcohol. Presently, we have Proposition 36 contracts with about eighty-five (85) clients enrolled. American Asian Pacific Ministries, Inc. provides services for individual and families regardless of their ability to pay on a sliding scale, therefore approximately 20% are carried as charity at no cost to the individual. American Asian Pacific Ministries, Inc. employees 8 full time staff and 4 volunteers with computer equipment and office equipment on-site to provide service for our enrollees. There is an audit of the financial operation of the program annually, either by a public accountant who is not a staff or Board member or by the funding agency. Andrew M. Smith CPA, 3711 Long Beach Blvd. Suite 809, Long Beach, California 90807 is the agency employed to do our annual audit. ATTACHMENT IV, EXHIBET "a" page 4 METHODOLOGY: This program attempts to equip the abuser with the ability to deal with his or her frustrations and cope with everyday difficulties. As a positive self-image is encouraged and nurtured, better communication skills are developed and acceptable ways of resoling conflicts in a constructive manner are explored. This helps the abuser accept the positive changes effected through Recovery Support Groups (RSG). The success of the program depends largely on the efforts of the abuser and his/her family. This program provides a planned program of education on sobriety, drug addiction, drug-related problems and recovery developed with reference to this particular population. This includes films, tapes, books, pamphlets, lectures and discussions. It deals with the physical, psychological, and social effects of drug use and resources for continued sobriety and recovery. Recovery Support Groups have proven to be most effective in helping people overcome life's controlling problems. RSGs differ from other groups in that they have specific guidelines and restrictions. Counseling is conducted in a safe, confidential place. RSGs are more than a collection of those wanting to get better, RSG participant build trust and learn to confront faulty patterns effectively, serving each other in a mutually supportive way. RSGs provide an optimal environment for honest acceptance and accountability. Every group develops through stages we call " forming, storming, norming, performing and reforming." Alcohol and Drug Abuse are serious problems in the San Gabriel Valley according to local reports, which result in an individual's physical, mental, emotional, and / or social impairment. In the United Sates there are an estimated 14.8 million people Americans currently using illicit drugs ( SAMHSA, 1999). Alcohol dependence is the second leading cause of premature deaths and disability in the San Gabriel Valley, (County of Los Angeles, Department of Health Services, 2000). • It is estimated that the most serious problem facing U.S. high schools is alcohol. One in ten youth age's 12- 17 has reported the use of illicit drugs, (SAMHSA, 1999 It emphasizes the importance of the family in inculcating and maintaining constructive behavior among members. This non-sectarian program is designed to nurture, counsel and motivate adults and youth at risk, as well as to strengthen families by helping them recognize and overcome problems contributing to unacceptable behavior. Central to the program are support for both the troubled individual and their families. ATTACHMENT V EXHIBIT "A" PAGE 5 The American Asian Pacific Ministries, Family Recovery Program is a structured, community-based multi-ethnic program conducted in cooperation with public authorities and other non-profit community agencies. Clients are referred by the LA County Department and CASC, SACPA Court/Criminal Justice, self- referral, family, schools, and or other Health Care Providers. It emphasizes the importance of the family in inculcating and maintaining constructive behavior among members. This non-sectarian program is designed to nurture, counsel and motivate adults and youth at risk, as well as to strengthen families by helping them recognize and overcome problems contributing to unacceptable behavior, economic issues, and job skills. Central to the program are support for both the troubled individual and their families. By providing tutoring, substance abuse treatment, family counseling for family members, with adults and or youth at risk in English, Spanish, Chinese languages. Fourteen (14) clients will be served for as total of 56 individual sessions, 672 group sessions with random drug testing. Each client will receive 13 sessions over a thirty-day period of time. This would equal 3 sessions per week, each session being 3 hours per sessions, each session equals 1 unit. Each client is given an individual treatment plan stating the clients problems, statement of goals and action plan, responsibility and method of Counseling. Each client must complete a Client's Fee Determination Statement to verify household income. Each client will be require to receive at least 1 hour session as a collaborative with the clients family members. In addition each client will receive 11/2 hours of group sessions per day, some will require tutorial assistance, some will require individual sessions, others will be placed in art therapy or tutorial programs. Random drug testing is part of our state protocol. Progress reports are given to Probation Officers, parents, Courts or other legal agencies are required. A signed release of information form must be signed by client's legal guardian, before any information concerning a client can be released. • ~ • Form 990 Reti. of Organization Exempt from IrWe Tax Under section 501(c), 527, or4947(ax1) of the Internal Revenue Code (except black lung benefit trust or private foundation) ► The organization may have to use a copy of this return to satisfy state reporting req ul Rave~uthe T e Service ry A For the 2004 calen B Check 0 applicable: Address change Name charge Initial return Final return Amended return Application pending Name of organization street (or P.O. box if mail is riot town or country Room/suite OMB No. 1545-n1147 2004 Open to Public cements. Inspection Employer Identlllutlon Number 43-1569726 Telephorw number 626 291-2700 Act f10 X Cash Accrual state ZIP code + 4 • Section 501(03) organizations and 4947(aX1) nonexempt charitable trusts must attach a completed c edule A (Form 990 or 990-E2). check oral one P. X 501(c) A insert no. 4947(a)(1) or K Check here if the organization's gross receipts are normally not more than $25,000. The organization need not file a return with the IRS; but if the organization received a Form 990 Package in the mail, it should file a return without financial data. Some states require a complete retum. 1111- H andI are not applicable to section 527 organizations. H (a) Is this a group return for affiliates? Yee n No H (b) If 'Yes,' enter number of affiliates IN. H (C) Are all affiliates included? Y. ❑ No (If 'No,' attach a list. See instnrctions.) H (d) Is this a separate return filed by an organization covered by a group ruling? Yes X No - - r. N Check 11 XU if the organization is not required to attach Schedule B (Form 990, 990-EZ, or 990-PF, 1 Contributions, gifts, grants, and similar amounts received: a Direct public support • • • • • • 1 a 14,045. b indirect public support 1 b c Government contributions (grants) 1 c 412,623. d Total liucg) (cash $ noncash $ ) 2 Program service revenue including government fees and contracts (from Part VII, line 93) 3 Membership dues and assessments 4 Interest on savings and temporary cash investments 5 Dividends and interest from securities 6a Gross rents b Less: rental expenses c Net rental income or (loss) (subtract line 6b from line 6a) 7 Other investment income (describe (A) Securities 8a Gross amount from sales of assets other than inventory Other b Less: cost or other basis and sales expenses our c Gain or (loss) (attach schedule) 8c d Net gain or (loss) (combine line 8c, columns (A) and (8)) i h k h re l"❑ e ng, c ec 9 Special events and activities (attach schedule). If any amount is from gam a Gross revenue (not including $ of contributions . . d on lin la) t 9a . . . . . . . . . . . . . . . . . . . e e repor enses other than fundraising expenses direct ex b L 9b p ess: c Net income or (loss) from special events (subtract line 9b from line 9a) 10a Gross sales of inventory, less returns and allowances 10 a oods sold cost of b L 10 b g ess: e Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from line 10a) 11 Other revenue (from Part VII, line 103) - . . 11 n 9 A a a- 7 G.1 Qr 1M nnri 111 13 Program services (from line 44, column (8)) 1a 4 11 ~ r . . E 14 45,098. X 14 Management and general (from line 44, column (C)) . P N 15 Fundraising (from line 44, column (D)) 15 E s 16 Payments to affiliates (attach schedule) 16 E c --A ee -h- roll 17 456,375. 17 from line 12) t li bt In -c 7 r U I . 18 rac ne Excess or (deficit) for the year (su A N s 19 Net assets or fund balances at beginning of year (from line 73, column (A)) • • 19 -69,605. T nd balances (attach explanation) f t 20 T 20 s or u Other changes in net asse s 21 Net assets or fund balances at end of year combine lines 18, 19, and 20 21 -99,312. BAA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. TEEA0101 01/07105 Form 990 (2004) • ~ • organizations Is and section are r others. Do not include amounts reported on line 6b, 8b, 9b, 7015, or 16 of Part L (A) Total (B) Program services (C) Management and general (p) Fundraising 22 Grants and allocations (aft sch) (cash $ non-cash $ ) 23 Specific assistance to individuals (aft sch) 24 Benefits paid to or for members (aft sch) 25 Compensation of officers, directors, etc alaries and wages 26 Oth 23 24 25 26 / 85, 120, 500. 387. 76, 108, 950. 348. 8 12, 550.. 039. 0. 0 er s lan contributions 27 Pension 27 p 28 Other employee benefits roll taxes 29 Pa 28 29 62, 21, 011. 523. 55, 19, 810. 371. 6, 2 201. 152. 0. 0 y 30 Professional fundraising fees 30 . fees 31 Accountin 31 4 579. 9 121. 458. 0 g al fees 32 Le 32 9 600. B 640. 960. 0. g lies 33 Su 33 5 707. 5 136. 571. 0 pp hone 34 Tele 34 p 35 Postage and shipping anc 36 Occu 35 36 35, 323. 297. 31 291. 767 . 3 32. 530. 0 0 y p ment rental and maintenance ui 37 E 37 p q and publications 38 Printin 38 1 662. 1 496. 166. 0 . g 39 Travel 39 5, 820. 5, 238. 582. 0. and meetings conventions 40 Conferences 40 445. 400. 45. 0. , , 41 Interest 41 2, 933. 2, 640. 293. 0. etc (attach schedule) depletion reciation 42 De 42 , , p 43 Other expenses not covered above (itemize): o a A ut 43a 25, 884 . 231 295. 2 589. 0. _ _ _ Expense Office b 43b 29, 502. 26, 552. 21 950. 0. _ _ Allowance sinc ou c H 43c 39, 799. 35, 819. 3, 980. 0. l _ _ _ d a Hotel for Probation Clients d F 43d 5 403. 5, 403. 0. 0. oo - - e 43e 44 Total functional expenses (add lines 11 43)). Organizations completing columns (B) - (D), cam these totals to lines 13-15...... 44 456 375. 411 277. 45, 098, 0• Joint Costs. Check . I"LJ if you are following SOP 98.2. Are any joint costs from a combined educational campaign and fundraising solicitation reported in(B) Program services? Yes ® No If 'Yes,' enter 0) the aggregate amount of these joint costs $ ; (ii) the amount allocated to Program services $ ; Oil) the amount allocated to Management and general $ ; and (iv) the amount allocated What is the organization's primary exempt purpose? a_Medical _Ou_t-patient DrucjFree (ODFj_ For rehabilitationprovia_eci to alco_n_ol_ and drug abusers who are over the a(Ze of 18 and who are eliciible for Medical ) ----------------------------(Grants and allocations $ 135,644. b_Proposition 36 _For rehabilitation provided to court-ord_ere_d_a_lco_hol and drug abuse violators-who_are-over the age of_1-8_and-who-are_not_eligible - - - for Medical must have court=order)---------------------------- (Grants and allocations $ 276, 978. ) c------------------------------------------------------ (Grants and allocations $ ) d---------------- TEEA0102 01107105 • ~ • Balance Sheets (See Instructions) Note: Where required, attached schedules and amounts within the description column should be for end-of-year amounts only. Beginning A) g of year End oB)year bearin i t t -1,223. -6,721. g n eres - 45 Cash - non- cash investments orar d t S emp y avings an 46 i 47a Accounts receivable 478 allowance for doubtful accounts 47b b Less c 7 : M 48a 48a Pledges receivable . 48b : allowance for doubtful accounts b Le 48c . ss 49 49 Grants receivable 50 Receivables from officers, directors, trustees, and key A h l 50 s e) edu employees (attach sc E h 51 a ) 51 a Other notes & loans receivable (attach sc s allowance for doubtful accounts b L 51 b 51 c ess: . l 52 . e or use 52 Inventories for sa . es ed har f d d 53 g err c e 53 Prepaid expenses an . P- Cost FMV h schedule) ❑ ❑ att i i 54 es ( ac 54 Investments - secur t buildings, & equipment: basis . 55a Investments - land 55a 62,171. , b Less: accumulated depreciation Stmt....... L-5 5 ttach schedule) 55b 37,331. 23 785. 55c 29 890• . (a ttach schedule) th 56 er (a 56 Investments - o and equipment: basis buildings 57a Land 57a , , b Less: accumulated depreciation h schedule) tt 57b 57c (a ac loyee Advances ) ► Em ib d 2,539. 58 2,626. p escr e 58 Other assets ( 59 Total assets add lines 45 through 58 must equal line 74 25,101. 59 20,745. enses cr ed x l d 60 9,184 . p ac u e e an 60 Accounts payab G bl 61 L e rants paya 61 1 . . 62 A e . 62 Deferred revenue employees (attach schedule) stees and ke ffi di t tr 63 y ors, u , cers, rec 63 Loans from o nd liabilities (attach schedule) t b 4 64a o a Tax-exemp 6 able (attach schedule) a th t d 64b es p y er no b Mortgages an o s ► See Line 65 Stmt ) iliti ib l d 94,706. 65 110 873. escr e es ( 65 Other iab 66 Total liabilities add lines 60 through 65 94,706. 66 120,057. Organizations that follow SFAS 117, check here ► and complete lines 67 through 69 and lines 73 and 74. . 67 Unr stricted -69,605. 67 -99,312. A . e oraril restricted 68 Tem 68 p y restricted 69 Permanentl 69 y Organizations that do not follow SFAS 117, check here and complete lines 70 through 74. or current funds ital stock trust principal 70 Ca 70 , , p and equipment fund building or land 71 Paid-in or capital surplus 71 , , , accumulated income, or other funds endowment 72 Retained earnings 72 , , 73 Total net assets or fund balances (add lines 67 through 69 or lines 70 through 312 99 72; column (A) must equal line 19; column (B) must equal line 21) -69 605. 73 . - , 74 Total liabilities and net assetsifund balances (add lines 66 and 73 2 5 101. 74 20,745. Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments. BAA TEEA0103 01107105 0 0 Reconciliation of Revenue per Audited 70Reconciliation of Expenses per Audited Financial Statements with Revenue Financial Statements with Expenses per Return (See instructions.) per Return a Total revenue, gains, and other support per audited financial statements b Amounts included on line a but not on line 12, Form 990: (1) Net unrealized gains on investments $ (2) Donated serv- ices and use of facilities $ (3) Recoveries of prior year grants $ (4) Other (specify): Add amounts on lines (1) through (4) c Line a minus line b d Amounts included on line 12, Form 990 but not on line a: (1) Investment expenses not included on line 6b, Form 990 $ (2) Other (specify): Add amounts on lines (1) and (2) e Total revenue per line 12, Form 990 (line c plus line d) , a Total expenses and losses per audite financial statements b Amounts included on line a but not on line 17, Form 990: (1) Donated serv- ices and use of facilities $ (2) Prior year adjust- ments reported on line 20, Form 990 $ (3) Losses reported on line 20, Form 990 $ (4) Other (specify): Add amounts on lines (1) through (4) C Line a minus line b d Amounts included on line 17, Form 990 but not on line a: (1) Investment expenses not included on line 6b, Form 990 $ (2) Other (specify): Add amounts on lines (1) and (2) e Total expenses per line 17, Form List of Officers Directors (A) Name and address Trustees and Key em (B) Title and average hours per week devoted to position to ees (List each one (C) Compensation at not paid, enter -0-) even .r not com ensai (D) Contributions to employee benefit plans and deferred compensation eu zoCc 11 mu"Lly. A• (t) Expense account and other allowances - Freddy_L Martin 2249 _R_ioVerde West Covina CA 91791 President 60 55,500. 0. 0. Hollie U. Go 4126 N. _k_Fo_x_d_al_e Covina CA 91722 V.P. 40 30,000. 0. 0. 75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your organization and all related organizations, of which more than $10,000 was provided by the related organizations? I- E]Yes M No If 'Yes,' attach schedule - see instructions. BAA Form 990 (2004) TEE40104 01/071D5 0 0 0 76 Did the organization engage in any activity not previously reported to the IRS? If 'Yes,' attach a detailed description of each activity 77 Were any changes made in the organizing or governing documents but not reported to the IRS? If 'Yes,' attach a conformed copy of the changes. 78a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? b If 'Yes,' has it filed a tax return on Form 990-T for this year? 79 Was there a liquidation, dissolution, termination, or substantial contraction during the • year? If 'Yes,' attach a statement • • • • • • • • • • " " " " ' 80a Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc, to any other exempt or nonexempt organization? b If 'Yes,' enter the name of the organization ► _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - and check whether it is -0 exempt or nonexempt. 81 a Enter direct and indirect political expenditures. See line 81 instructions .....................I 81 a 0 b Did the organization file Form 1120-POLfor this year? 82 a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than fair rental value? b If 'Yes,' you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an expense in Part 11. (See instructions in Part III.) ..................I 82bl 83a Did the organization comply with the public inspection requirements for returns and exemption applications? b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? 84a Did the organization solicit any contributions or gifts that were not tax deductible? b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible . 85 501(c)(4), (5), or (6) organizations. a Were substantially all dues nondeductible by members? b Did the organization make only in-house lobbying expenditures of $2,000 or less? If 'Yes' was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year. , c Dues, assessments, and similar amounts from members C2 I- d Section 162(e) lobbying and political expenditures 85d e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85e f Taxable amount of lobbying and political expenditures (line 85d less 85e) 85f g Does the organization elect to pay the section 6033(e) tax on the amount on line 85f? h If section 6033(exl XA) dues notices were sent, does the organization agree to add the amount on line 85f to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year? 86 501(c)(7) organizations. Enter: a Initiation fees and capital contributions included on line 12 868 b Gross receipts, included on line 12, for public use of club facilities 86b 87 501(c)(12) organizations. Enter: a Gross income from members or shareholders 87a b Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) 871o88 At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301.7701.2 and 301.7701-3? If'Yes,'complete Part IX 89a 501(c)(3) organizations. Enter: Amount of tax imposed on the organization during the year under: section 4911 ► n /a ; section 4912 ► n / a ; section 4955 ► n / a b 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? If 'Yes,' attach a statement explaining each transaction c Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 ► 0 . d Enter: Amount of tax on line 89c, above, reimbursed by the organization W 90 a List the states with which a copy of this return is filed ► California _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ b Number of employees employed in the pay period that includes March 12, 2004 (See instructions.) 90b 5 91 The books are in care of ► Rev. Freddy L Martin Telephone number ► (626j_287_3475______ Locatedat► 4 022 Rosemead-Blvd. - , Rosemead1 - CA - - - - - - - - - ZIP+4► 91770-4401 92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041- Check here • ---....a -9 # ;m--l &raivafl nr arm Ipri riurinn the tax year ►I 92 i. BAA 990 (2004) TEEA0105 01/07MS • Note: i otherw 93 a h c d a If g 94 95 96 97 a h 98 99 100 101 102 103 b c d e 104 Unrelate d business income t=xcluded b s ection 5 i to i a or o 14 (E) Inter gross amounts unless ise indicated. (A) Business code (B) Amount (C) Exclusion code (D) Amount Related or exempt function income Program service revenue: Medicare/Medicaid payments Fees & contracts from government agencies . Membership dues and assessments . . Interest on savings & temporary cash invmnts . Dividends & interest from securities . . Net rental income or (loss) from real estate: debt-financed property not debt-financed property . Net rental income or (loss) from pens prop Other investment income Gain or (loss) from sales of assets . other than inventory . . Net income or (loss) from special events . . Gross profit or (loss) from sales of inventory Other revenue: a Subtotal (add columns (B), (D), and (E)) 105 Total (add line 104, columns (B), (D), and (E)) Line No. Explain how each activity fo. which income is reported in column (E) of Part VII contributed importantly to the accomplishment • of the organization's exempt purposes (other than by providing funds for such purposes). Information Regarding Taxa ble Subsidiaries and Disregarded Entitie s (see instructions. N/A (A) (B) (C) (D) (E) Name, address, and EIN of corporation, Percentage of Nature of activities Total income End-of- assets partnership, or disregarded entity ownership interest % Information Regarding Transfers Associated with Personal Benefit Contracts (See instructions. a Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? Yes No N H No yes h nirf the nrnani7atinn_ durina the vear. Day premiums, directly or indirectly, on a personal benefit contract? Please Sign Here 'Yes under true, r of my knowbdge and 111111. Type or print name and title. Paid Prepwer's signature ► 109/20/05 employed Pre- Firm's name (or yours if sell- employed). ► N P' oneno. ► (626) 462-1955 TEEA0106 10103/03 Form 990 (2004) • • SCHEDULE A • Organization Exempt Under • LIM M. taro w (3) (Form 990 or 990-E~ (Except Private Foundation Section and 501(cSection 501(e), 501(f) 501(k), 501(nor Section 4947(aXl) Nonexempt Chharttable Trust 2004 Supplementary Information - (See separate Instructions.) Department of Treasury Intemal Revenue Service ' MUST be completed by the above organizations and attached to their Form 990 or - I .....L...-,e IF 0- aro no!je enter kam 11 mu mtlvrla. vat cQa v..v. (a) Name and address of each employee paid more than $50,000 (b) Title and average hours per week devoted to position (c) Compensation to o em er Contributions ployee benefit plans and deferred compensation (e) Expense account and other allowances non(L Total number of other employees paid over $50,000 none Compensation of the Five Highest Paid Independent Contractors for Professional Services i .,.,,.h nmu f-hather inrfivirtnals or firms). If there are none, enter 'None.') kJO6 H15L WNVI a- ~rwv.. v.... - - (a) Name and address of each independent contractor paid more than $50,000 (b) Type of service (c) Compensation none------------------------------------- Total number of others receiving over None $50,000 for professional services BAA For Paperwork Reduction Act Notice, sea the Instructions for Form 990 and Form 890-EZ. 5cneaule ^ trorm wvu ul 7v--j TEEA0401 07122/04 • • - Statements About Activities (See instructions.) During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? If 'Yes,' enter the total expenses paid or incurred in connection with the lobbying activities * $ (Must equal amounts on line 38, Part VI-A, or line i of Part VI-B.) Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI-A. Other organizations checking 'Yes' must complete Part VI-B AND attach a statement giving a detailed description of the lobbying activities. During the year, has the organization, either directly or indirectly, engaged in any of the following acts with any substantial contributors, trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any such person is affiliated as an officer, director, trustee, majority owner, or principal beneficiary? (if the answer to any question is 'Yes,' attach a detailed statement explaining the transactions.) a Sale, exchange, or leasing of property. • • • • • • • • " " " " " " " ' b Lending of money or other extension of credit. • • • • • • • • ' ' ' ' ' ' ' ' ' ' ' ' ' c Furnishing of goods, services, or facilities? See Part V, Form 990 d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? . eTransfer of any Part of its income or assets? 3 a Do you make grants for scholarships, fellowships, student loans, etc? (if 'Yes,' attach an explanation of how you determine that recipients qualify to receive payments.) b Do you have a section 403(b) annuity plan for your employees? 4a Did you maintain any separate account for participating donors where donors have the right to provide advice on t use or distribution of funds? • • • • • - _ dnh# -^Ji9}inn CP-rviCBs? . No - Reason for Non-Private Foundation Status (See instructions.) The organization is not a private foundation because it is: (Please check only ONE applicable box.) 5 A church, convention of churches, or association of churches. Section 170(b)(1)(A)(i). 6 A school. Section 170(b)(1)(A)(ii). (Also complete Part V.) 7 A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii). 8 A Federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v), 9 A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state' 10 An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1)(A)(iv). (Also complete the Support Schedule in Part IV-A.) 11a ® An organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.) 11b A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.) 12 ❑ An organization that normally receives: 0) more than 33-1/3% of its support from contributions, membership fees, and gross receipts from activities related to its chartable, etc, functions - subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Also complete the Support Schedule in Part IV-A.) 13 An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in: (1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2). (See section 509(a)(3).) 14 n An organization organized and operated to test for public safety. Section 509(a)(4). (See instructions.) Z Bi>,4 TEEA0402 07/27104 Schedule (Form --0 - or or Form 990 E' Support Schedule (Complete only if you checked a box online 10, 11, or 12.) Use cash method ofaccoundng. _ #k- ~r.•~„al to tha rash method of accounting. Note: You may use iris worksneer in ure Calendar year (or fiscal year beginning In) 15 Gifts, grants, and contributions received. (Do not include unusual rants. See line 28. Insuucuvrra IV. 6V,I• (a) 20~703 479 493. --w (b)_ 2002 474 905. - (c) 2001 47 540. (d) 2000 44 719. Total (e) ,54-6,657. 16 Membership fees received 17 Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity anizations related to the or th t i 890. g a s ose ur ble etc it h 890, p , , p ar a c 18 Gross income from interest, dividends, amounts received from payments on securities loans (section 512(ax5)), rents, royalties, and unrelated business 511 taxes) ti l on ess sec taxable income ( from businesses acquired by the organ- 15 927. 15 927. ization after June 30, 1975 19 Net income from unrelated business activities not included in line 18 20 Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf . 21 The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without char a . 22 Other income. Attach a schedule. Do not include gain or (loss) from sale of 1 187 , 1 187 . capital assets 23 Total of lines 15 thro h 22..... 480 383. 4901-8-32. 247 540. 345 906. 1,564,661. 7 24 Line 23 minus line 17 479 493. 490 832. 247 540. 345 906. 1. 1,563,7 25 Enter 11% of line 23 9 804. 4,908. 2,475. 1 3: Su~ 26 Organizations described on lines 10 or 11: a Enter 2% of amount in column tee, iuvr cw • • • • • • b Prepare a list for your records to show the name of and amount contributed by each person (other than a governmental unit or publicly supported organization) whose total gifts for 2000 through 2003 exceeded the amount shown in line 26a. Do not file this list with your return. Enter the total of all these excess amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . • • • • • . • • • • • • ' • ' • ' ' . ' • ' c Total support for section 509(a)(1) test: Enter line 24, column (e) d Add: Amounts from column (e) for lines: 18 15. 927. 19 22 11 187. 26b e Public support (line 26c minus line 26d total) 27 Organizations oescrIM0 on une i c: this list with youroret m~Enter the umeof a name For amounts f, and included tot l mounts received inn each year from r each 'disqualified person pre are a list for such amounts for each year: (2003) (2002)------------ (2001) (2000)------------- bFor any amount included in line 17 that was received from each person (other than 'disqualified persons'), prepare a list for your records to show the name of, and amount received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) include in computing the difference between the amount received 11, as well as individuals.) Do not described in (1) or (2), enter eththis e sum of theseudiffe enc sfter (the excess amounts) for each year: (2003) (2002)------------ (2001)------------ (2000)------------- c Add: Amounts from column (e) for lines: 15 16 17 20 21 27 c d Add: Line 27a total and line 27b total 27d e Public support (line 27c total minus line 27d total) • • • • • • • • . • • • • • • • • • e• 27e f Total support for section 509(a)(2) test: Enter amount from line 23, column (e) 1" 27f 10- 27 $ g Public support percentage (Ilne 27e (numerator) divided by line 27f (denominator)) . h Investment Income percentage Ine 18, column a numerato divided b line 27f denominator III. 27h % 28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 2000 through 2003, prepare a list for your records to show, for each year, the name of the contributor, the date and amount of the grant, and a brief description of the nature of the rant. Do not file this list with our return. Do not include these rants in line 15. TEEA0403 07/23M Schedule A (Form 990 or 990•EZ) 2004 MAA • • on line 6 in Part IV) 29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of its governing body? • • • • • ' ' ' ' ' ' ' 30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships? 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? . If 'Yes,' please describe; if 'No,' please explain. (If you need more space, attach a separate statement.) - 32 Does the organization maintain the following: a Records indicating the racial composition of the student body, faculty, and administrative staff? b Records documenting that scholarships and other financial assistance are awarded on a racially . . nondiscriminatory basis? . C Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? d Copies of all material used by the organization or on its behalf to solicit contributions . If you answered 'No' to any of the above, please explain. (If you need more space, attach a separate statement.) - 33 Does the organization discriminate by race in any way with respect to: a Students' rights or privileges? . b Admissions policies? . . ' c Employment of faculty or administrative staff? ' . ' ' d Scholarships or other financial assistance? e Educational policies? f Use of facilities? g Athletic programs? h Other extracurricular activities? ' If you answered 'Yes' to any of the above, please explain. (If you need more space, attach a separate statement.) 34a Does the organization receive any financial aid or assistance from a governmental agency? b Has the organization's right to such aid ever been revoked or suspended? If you answered 'Yes' to either 34a or b, please explain using an attached statement. 35 Does the the applicable requirements of C.B. 587, covering racial No I ]VI IVIJI.1 II 1111 IOlIVI,: ,~v BAA TEEnoaoa MOM Schedule (Form 990 or Lobbying Expenditures bi Electing Public Charities see instructions.) rrn hra rmmnlatPd ONLY by an a i(Iible organization that filed Form 768) n/a Limits on Lobbying Expenditures Affiliated group totals To be completed for ALL electing (The term 'expenditures' means amounts paid or incurred.) or anizations i 36 36 ng) Total lobbying expenditures to influence public opinion (grassroots lobby (direct lobbying) • . • bod i ti 37 37 y sla ve Total lobbying expenditures to influence a leg . 37 38 38 . ) . Total lobbying expenditures (add lines 36 and 39 Other exempt purpose expenditures Rq 40 Total exempt purpose expenditures (add lines 38 and 39) 41 Lobbying nontaxable amount. Enter the amount from the following table - If the amount on line 40 Is - The lobbying nontaxable amount Is - li 40 ne Not over $500,000 20% of the amount on Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000 41 Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000 Over $17,000,000 $1,000,000 42 42 Grassroots nontaxable amount (enter 25% of line 41) than line 36 i 43 43 . s more Subtract line 42 from line 36. Enter -0- if line 42 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38 44 4 -Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 45 tnrougn 5G ) Lobbying Expenditures During 4 -Year Averaging Period Calendar year (a) (b) 2003 (c) 2002 (d) 2001 (e) Total (or fiscal year 2004 beginning In) 45 Lobbying nontaxable amount 46 Lobbying ceiling amount 5 150% of line 4 (e)) . 47 Total lobbying ex enditures 48 Grassroots non- taxable amount 49 Grassroots ceiling amount 150% of line e 50 Grassroots lobbying dit s ure ex en Lobbvina A ctivity by Nonelect ing Public Charitie s (For reporting only by organizations that ma not compleie ran V!-r; %-V~ ,,,-1 • - During the year, did the organization attempt to influence national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: Yes No Amount a Volunteers . . . ation in expenses reported on lines c through h.) X X b Paid staff or management (Include compens X c Media advertisements . . . . . . . . . . . . . . . . . . . . . . . . . . . X d Mailings to members, legislators, or the public X e Publications, or published or broadcast statements . X . f Grants to other organizations for lobbying purposes or a legislative body ials ff t . , o ic g Direct contact with legislators, their staffs, governmen h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means " EEE ) • • . • • . • . • • • • • • • • . • • • • • • • . h h throu d li . g nes c i Total lobbying expenditures (ad If 'Yes' to an of the above also attach a statement giving a detailed description of the lobbying activities Sch . edule A (Fo rm 990 or 990-E2) 2004 BAA TEEA040 07123/04 51 ()Sales or exchanges of assets with a noncharitable exempt organization (f)Purchases of assets from a noncharitable exempt organization pi)Rental of facilities, equipment, or other assets (iv) Reimbursement arrangements (v)Loans or loan guarantees (v)Performance of services or membership or fundraising solicitations c Sharing of facilities, equipment, mailing lists, other assets, or paid employees of *F, 2hnvo- k 'Yes.' complete the following. schedule. Column (b) should at ails show^ Did the reporting organization directly or indirectly engage in any of the following with any other organization oescnoeg in -%pliv, 1 UV 1 %~j of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations? a Transfers from the reporting organization to a noncharitable exempt organization of: Yes ()Cash (i)Other assets b Other transactions: D II UIC GIIJnCI lV PIS) __,en the repo i n za ion. the goods, other assets, or services giv by rtn orgal an transaction or sharing arrangement, show in column d the value of the oo a (c Line no. Amount involved Name of noncharitabie exempt organization , : ds other assets, or services received Description of transfers, transactions, and sharing arrangements 52a is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations Yes ® No described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527? BAA TEEA0406 11/29104 American Asian Pacific Mini 43.156972b Form 990, Page 3, Part IV, Lines 55a & 55b Investments - Land. Buildings and Equipment Statement (a) (b) (c) Cost/Other Accumulated Book Value Basis Depreciation 132. 20 14,798. 5,334. Automobiles , 10,093. 5,453. 4,690. Computers 231. 8 3,029. 5 , 202. Furniture and Fixtures , 715 23 14,051. 9,664. off;r•P Tmnrovements . , Total 62,171. 37,331. 24,840. Form 990, Page 3, Part IV, Line 65 Other Liabilities Statement Line 65 - Other Liabilities: Beginning I End of of Year Year Auto Loan Payable I 922, , Loans from Directors 636. 110,614. Total 94, 706. 110, 873. ' ` ' y • CDBG FUNDING APPLICATION AGENCY INFORMATION Agency Name: Rosemead High School Agency Address: 9063 E. Mission Drive Rosemead 91770 Number Street City Zip Code Administrator Telephone No. (626) 286-3141 Fax: (626) 286-6396 Project Site Address: 9063 E. Mission Drive Rosemead 91770 Number Street City Zip Code Project Manager Name: Diane Bladen Title: Principal Project Manager's Telephone No. (626) 286-3141 Fax: (626) 286-6396 Project Manager's Email Address: dbladen@emuhsd.k12.ca.us Describe Agency's overall function or purpose. Include history and experience in providing this service. (If more room is needed, please use additional paper and attach to the back of the application with a reference number. For the past 51 years, Rosemead High School counselors have provided classroom guidance, individual student planning, peer facilitation, and individual and small group (continued see attached). Has the Agency previously received funding from the City of Rosemead? YES [X] NO If yes, please identify the years and amounts funded: Year Amount 2005-2006 $ 2004-2005 $ 6 • p. 6 continued: • counseling to the limits of its budget. Need always outstrips demand, particularly when non-academic crises occur and students need immediate attention. Counselors estimate 30% of the school's 2,020 students come from homes with significant dysfunctions. Counselors routinely see students who are in crisis due to child neglect, homelessness, domestic violence, conflicts with stepparents, sexual abuse by stepparents, family illness and death of a parent, drug and alcohol abuse in the home, involvement with gangs, prostitution, rape, and incidents of attempted suicide and self-mutilation. • Ll 2003-2004 $ 2002-2003 $ 2. PROJECT PROPOSAL AND DESCRIPTION In this section, briefly describe the project proposal, including cost estimates. Grant amount Requested: $5,460 Briefly describe your proposed Project/Program goals. Your response must describe the scope of services for the project, proposed solutions to problems identified in Priority Needs: Goal is to provide crisis intervention counseling and support to resolve at-risk high school students' short-term problems that are overwhelming and traumatic. Briefly describe and include resources dedicated to the program such as money, staff, equipment and supplies: The high school supports 5 counselors for 2,020 students who coordinate delivery of programs and services to help students achieve school success, and a psychologist who sees 6 students and families each day for special education testing and planning. Briefly describe your proposed program Activities. Your response must describe the strategies and techniques that comprise service and outreach methodology: School refers students in crisis to a qualified crisis intervention specialist. She will provide short-term (1-3 months) crisis intervention services, family outreach, referrals for long-term mental health, medical, and community agencies' services. Briefly describe the direct product of the program activities. Include the volume if work accomplished such as number of: low-income households served, youth, elderly, disabled or number of loan applications processed. Goals must include numeric goals for service that will be achieved during the balance of the program year: Students receive short-term counseling for problems that are overwhelming and traumatic. Students receive education, guidance, and resources to ensure the crisis is not prolonged. 252 low-income teens will be served in this three-month program. Can this Project /Program proceed on or before March 1, 2006 and end by June 30, 2006? [x ] YES [ ] NO 7 • 3. PROJECT PROPOSAL AND DESCRIPTION (continued) If your proposal is for an existing Project/Program that is currently funded through the City of Rosemead, this request will: PLEASE CHECK ONLY ONE: 1. [ ] Increase Service. If so, how? 2. [ x ] Replace a previous source of funding. If so, list source and reason: Safety and 10th grade counseling funds used for other purposes 3. [ ] New program for FY 2005-2006 4. [ ] New request (not currently funded) 4. CLIENT INTAKE INFORMATION - FOR PUBLIC SERVICE ACTIVITIES The U.S. Department of Housing and Urban Development (HUD) requires that agencies obtain intake data from each client/family served. Does your agency obtain this information? [x]YES [ ]NO If yes, does your intake sheet obtain the following: • Name Yes[x ] No[ ] ■ Address Yes[ x ] No[ ] ■ City in which client last resided Yes[ x ] No[ ] ■ Number of Family members Yes[ x ] No[ ] ■ Total family (household) income Yes[ x J No[ ] ■ Race/Ethnicity Yes[ x ] No[ ] ■ Female head of household Yes[ x ] No[ ] ■ Disability Yes[ x ] No[ ] 8 0 0 Describe any special characteristics of your client population. Vulnerable teens, many from first-generation immigrant families, who face intense peer group, academic, language acquisition, and economic pressures. 5. CLIENT INTAKE INFORMATION - CLIENT INTAKE AND PERFORMANCE Provide the actual numbers of your total clients in the categories listed below: (for new, non-city of Rosemead funded agencies, please provide projected data for upcoming fiscal year.) Provide the actual numbers of persons served in the following age categories: (for new, non-city of Rosemead agencies, please provide projected data for upcoming fiscal year): PERFORMANCE CHILDREN 0-12 YOUTH 13-17 ADULT 18-54 ELDERLY 55 & OVER PERIOD Roseme Agency Rosemead Agency Rosemead Agency Rosemead Agency ad 7/1/04 2,020 2,020 to 6/30/05 7/1/05 2,020 2,020 to 12131/05 9 0 CLIENT INTAKE INFORMATION - CLIENTS SERVED BY INCOME LEVEL Report the actual number of unduplicated number of clients your agency served from July 1, 2005 through December 31, 2005. One person can only be counted one time, even though the client may have been served many times during the reporting period. Calculate the totals and percentages for each category: Household CDBG Eligible # Served by # Of # Served # Of Rosemead Size Based on Income Agency below Rosemead by Project residents served by Limits the Income residents below the project below the Limit served by the Income Income Limit Agency below Limit the Income Limit 1 $36,700 - 2 $41,900 27 27 11 11 3 $47,150 298 298 88 88 4 $52,400 298 298 73 83 5 $56,600 541 541 74 64 6 $60,800 189 189 6 6 Subtotal of CDBG 1,353 1,353 Eligible Households Total Households Served 1,353 1,353 252 252 j Percentage of CDBG Income 67% 67% 252 252 Eligible Families Served _ _ I 7. CLIENT INTAKE INFORMATION - CLIENT OR PROJECT INFORMATION The source of funding for Public Service Grants comes from a Community Development Block Grant (CDBG) received through the U.S. Department of Housing and Urban Development (HUD). CDBG funds are for the specific purpose of benefiting low/moderate income households. In order to be eligible for these funds, your organization must provide a service for the residents of the City of Rosemead and be able to document that at least 51 percent of the clientele served by the project/program earn less than the following income limits: 10 J 0 Income Limits are based on HUD Section 8 Income Guidelines: HOUSEHOLD SIZE ANNUAL INCOME LIMIT 1 $36,700 2 $41,900 3 $47,150 4 $52,400 5 $56,600 6 $60,800 7 $65,000 8 $69,150 Please check the corresponding letter, which further describes the activity you are proposing: ■ Public Service Projects will most likely be (c), or in some cases (a), per CDBG Eligibility Requirements. a) The project will benefit a clientele that is generally presumed by HUD to be below the eligible income limits. The following groups are presumed to meet this criterion: abused children, battered spouses, elderly persons, and illiterate persons and persons with acquired Immune Deficiency Syndrome (AIDS) b)_x The project information on family size and income shows that it is evident that at least 51 percent of the clientele are persons whose family income does not exceed the CDBG eligible income limit (i.e. mapping service area and demonstrating that more than 51% of persons in the service area are low-moderate income). c) The project has income limits that limit the activity exclusively to CDBG eligible income persons. 11 lJ 0 ADDITIONAL APPLICATION DISCLOSURE STATEMENT All organizations that submit this application must provide accurate data concerning the number and income levels of clients and/or location and nature of projects/services, as well as demonstrated site control. Estimates are unacceptable except for previously non-CDBG funded agencies. This stipulation shall apply to all organizations that are subsequently awarded funding. Any organization that falsifies information, either accidentally or intentionally shall be required to reimburse the City for any funds paid out and shall not be permitted to apply for funding in the future. The applicant hereby proposes to provide the services or projects for the City of Rosemead as stated in this proposal. If this proposal is approved and funded, it is agreed that relevant federal, state and local regulations and other assurances, as required by the City of Rosemead, will be adhered to. As the duly authorized representative of the applicant organization, I certify that the applicant is fully capable of fulfilling its obligation under this proposal. DATE: I SIGNED: / ?a&A TITLE: Principal ORGANIZATION: Rosemead High 12 C N O U O O v C/) S E O .a 3 a L CD G J Q 0 G. 0 w a. F" W 0 0 D m Q W 2 w O m tCj ~ U U O o a~ ♦r ~ W T O O co co co ~ O ti CD CD CD O N rn O LC) -O CD N M N 00 00 O L6 O CD r 00 r M U) O O T- N r _ C6 O O O co ~ U v ~ r .r U c 0 0 U L ( ~ -0 7 o co O r O fl- M r ti O O C CD 00 c v! tf~ Lr to M f- CO ~ N M f- Q) y , M CL 0 O ~ U O O O r LO r CD CD CO CO LL L C O o m E o zr- Q V L f~ C O M a O (D CL m U) :3 .0.1 D E L c _ - O f9 c vi Z. r_ cn c in U c ca ~ j U a N o C _ CU ~ cn C: 0) nu L O to - C Y O N m co 'O c 0 Zn L U O 6 L) co 6 ' 6 t m N O O O ~ M Co U) T- td m C - O w O a~ w U C O U u U G1 E t m F~ a. ai E U- L-co r L 3 ° Q O t U L. U) m t d O c~ E 0 LU V ~ 0 N U_ 'm V ~ Z O C ~Q C LL :3 LLJ O IL o O~ N CD Q ~ co m cm c 2 ~ X Q. W O 0 0 0 0 0 0 0 0 0 O O O O CO C7 co % It 0 L U 64 } U F- W 0 O o in D m w 0 W w = N O ~ 0 0. IL N OO N 00 LO T J r LO N T 0 64 O O m U } H U ¢ O O } W I- _ ~ Z W co M O U co m N co U J U 0p v Q N co co w 0 F.. 64 0 m ? _ N N cn Z c J Z m LLJ a c E CD _ CL CD o ¢ a O CL X O CL :3 > m E m U U LLI rn E a c a) L F- :3 C M C M W U) Q. LL 0 O C a~ Q co c U co w O U) It a ` tis o v, a~c i U - c - c Q O W Q Q CL U L- a) 4- c H a CL 0 M o O X O O Cr- Z) F- 10 CL 12 U 1 H W T H • EXHIBIT B -BOARD OF DIRECTORS AFFIDAVIT All applicant Agencies must complete this affidavit listing the members of the Board of Directors and all other officers. If there are changes in the Board membership after the request is submitted, the City of Rosemead must be notified in writing. In submitting this funding request, I, Designee) Diane Bladen depose and say that I am Principal [insert title, President, Vice President, etc.] of Rosemead High School 9063 E. Mission Drive, Rosemead, CA 91770 The other members and officers of the Board of Directors of this Agency are: (Please list names of current Board Members and attach an additional sheet, if necessary): NAME TITLE TERM EXPIRES 1. David A. Flores Clerk 2007 2. Tonson Man Member 2009 3. Frank 0 az President 2007 4. Carlos G. Salcedo Member 2009 5. Theresa A. Velasco Member 2009 DATE: i.2!4_1* AT: Rosemead, CA (CITY & STATE) THE APPROPRIATE AGENCY DESIGNEE MUST SIGN AND AFFIX THE SEAL (Corporate Seal) CCU s. "A' S01-100L 9063 C. MISSION DR. ROSE-MEAD, CA 91770 MMMMMMMEN! I certify and declare under Diane M. Bladen Print Name of perju that the foregoing is true and correct. 16 • • Board Report #237 January 11, 2006 EL MONTE UNION HIGH SCHOOL DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2005 • 0 EL MONTE UNION HIGH SCHOOL DISTRICT OF LOS ANGELES COUNTY EL MONTE, CALIFORNIA JUNE 30, 2005 GOVERNING BOARD MEMBER OFFICE TERM EXPIRES Theresa A. Velasco President 2005 Tonsc,n Man Clerk 2005 David A. Flores Member 2007 Frank Ogaz Member 2007 Carlos G. Salcedo Member 2005 ADMINISTRATION Kathy M. Fumald Superintendent and Secretary to the Board Anthony Ortega Assistant Superintendent, Business Nick J. Salerno Assistant Superintendent, Educational Services Victor W. Chavez Assistant Superintendent, Adult and Alternative Education Dan Morris Assistant Superintendent, Personnel EL MONTE UNION HIGH SCHOOL DISTRICT TABLE OF CONTENTS JUNE 30, 2005 FINANCIAL SECTION Independent Auditors' Report 2 Management's Discussion and Analysis 4 Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets 14 Statement of Activities 15 Fund Financial Statements Governmental Funds - Balance Sheet 16 Governmental Funds - Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets 17 Governmental Funds - Statement of Revenues, Expenditures, and Changes in Fund Balance 18 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the District-Wide Statement of Activities 19 Fiduciary Funds - Statement of Net Assets 21 Notes to Financial Statements 22 REQUIRED SUPPLEMENTARY INFORMATION General Fund - Budgetary Comparison Schedule 46 Special Revenue - Adult Education Fund - Budgetary Comparison Schedule 47 SUPPLEMENTAR Y INFORMA TION Schedule of Expenditures of Federal Awards 49 Schedule of Average Daily Attendance 51 Schedule of Instructional Time 52 Reconciliation of Annual Financial and Budget Report with Audited Financial Statements 53 Schedule of Financial Trends and Analysis 54 Fiduciary Fund Types - Agency Funds Combining Balance Sheet 55 Note to Supplementary Information 56 SUPPLEMENTAR Y INFORMA TION - UNA UDITED Combining Statements - Non-Major Governmental Funds Combining Balance Sheet - Unaudited 58 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Unaudited 59 General Fund Selected Financial Information - Unaudited 60 Cafeteria Account Selected Financial Information - Unaudited 61 Note to Supplementary Information - Unaudited 62 INDEPENDENT AUDITORS' REPORTS Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 64 Report on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with OMB Circular A-133 66 Report on State Compliance 68 EL MONTE UNION HIGH SCHOOL DISTRICT TABLE OF CONTENTS JUNE 30, 2005 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Summary of Auditors' Results Financial Statement Findings Federal Awards Findings and Questioned Costs State Awards Findings and Questioned Costs Summary Schedule of Prior Audit Findings Management Letter 71 72 73 74 76 78 ~ i FINANCIAL SECTION 0 This page left blank intentionally. • U"116tl Vaurinek, Trine, Day & Co., LLP Certified Public Accountants 8 Consultants INDEPENDENT AUDITORS' REPORT Governing Board El Monte Union High School District El Monte, California We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the El Monte Union High School District (the District) as of and for the year ended June 30, 2005, which collectively comprise the District's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the District's management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Standards and Procedures for Audits of California K-12 Local Educational Agencies 2004-05, prescribed in the California Code of Regulations, Title 5, Section 19810 and following. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the El Monte Union High School District, as of June 30, 2005, and the respective changes in financial positions and cash flows, where applicable, thereof for the year 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 October 7, 2005, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in conjunction with this report in considering the results of our audit. 8270 Aspen Street Rancho Cucamonga, CA 91730 Tel: 909.466.4410 Fax: 909.466.4431 www.vtdcpa.com FRESNO LAGUNA HILLS - PALO ALTO PLEASANTON - RANCHO CUCAMONGA The required supplementary information, such as management's discussion and analysis on pages 4 through 13 and budgetary comparison information on pages 46 and 47, are not a required part of the basic financial statements, but are supplementary information required by the accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District's basic financial statements. The supplementary information listed in the table of contents, including the schedule of expenditures of Federal awards which is required by U.S. Office of Management and Budget Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations, are presented for purposes of additional analysis and are 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, are fairly stated in all material respects in relation to the basic financial statements taken as a whole. The unaudited supplementary information listed in the table of contents, including the Combining Statements - Non-Major Governmental Funds, and the General Fund and Cafeteria Fund Selected Financial Information, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on them. Rancho Cucamonga, California October 7, 2005 0 E ?Monte Union High School District 3537 Johnson Avenue El Monte, California 91 731 (626) 444-9005 Fax (626) 448-0726 Board of Trustees avid A. Flores -inson Man Frank Ogaz Carlos G. Salcedo heresa A. Velasco istricl Administrators Kathy M. Fumald District Superintendent Anthony M. Ortega Asst. Superintendent usiness Victor W. Chavez sst. Superintendent dull and Alternative Education ick J. Salerno Ass(. Superintendent Educational Services Dan Mortis Asst. Superintendent ersonnel This section of El Monte Union High School District's annual financial report presents our discussion and analysis of the District's financial performance during the fiscal year that ended on June 30, 2005. Please read it in conjunction with the District's financial statements, which immediately follow this section. OVERVIEW OF THE FINANCIAL STATEMENTS The Financial Statements The financial statements presented herein include all of the activities of the El Monte Union High School District (the District) and its component units using the integrated approach as prescribed by Governmental Accounting Standards Board (GASB) Statement No. 34. The Government-Wide Financial Statements present the financial picture of the District from the economic resources measurement focus using the accrual basis of accounting. They present governmental activities and business-type activities separately. These statements include all assets of the District as well as all liabilities (including long-term debt). Additionally, certain eliminations have occurred as prescribed by the statement in regards to interf ind activity, payables and receivables. The Fund Financial Statements include statements for each of the two categories of activities: governmental, business-type, and fiduciary. The Governmental Activities are prepared using the current financial resources measurement focus and modified accrual basis of accounting. The Fiduciary Funds are agency funds, which only report a balance sheet and do not have a measurement focus. Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is provided to explain the differences created by the integrated approach. The Primary unit of the government is the El Monte Union High School District. EL MONTE UNION HIGH SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2005 FINANCIAL HIGHLIGHTS OF THE PAST YEAR The majority of funding for school districts is driven by the average daily attendance of enrolled students. CBEDS is the statewide system of collecting enrollment and staffing data from all school districts on an "Information Day" each October. Enrollment is the number of students actually enrolled in a school/program on a particular day regardless if the student was in attendance or not. Average Daily Attendance, ADA, is equal to the average number of pupils actually attending classes over a span of time. For the majority of our Unrestricted Funding Resource, the benchmark in time is called P2 or Period 2 reporting. This time period is the last complete school month ending prior to April 15 of a school year. For the past five years we have been increasing in both ADA and CBEDS enrollment while maintaining a relatively stable level of attendance with our student population attending approximately 91-92 percent of the time. According to School Services of California, the statewide average for High School Districts is 90 percent. Based upon the enrollment of our feeder districts; Mountain View Elementary School District, El Monte City School District, Rosemead School District and Valle Lindo School District. We are expecting declining enrollment to begin in 2006-07 and continue for the foreseeable future. We are moving forward with the planned construction projects utilizing the proceeds of the $90 million dollar General Obligation Bond Measure and California State Allocation Board approved modernization monies in excess of $12 million dollars. In November 2004 the new classroom wing at Mountain View High School was completed. Various modernization projects progressed through different stages at four school sites and plans were submitted for bleacher projects at two school sites. E-rate - In 1996 the Telecommunications Act was signed in to law and for the first time schools and libraries became eligible for Universal Service support. The intent was to provide schools and libraries affordable access to advanced telecommunications. On May 7, 1997, the Federal Communications Commission (FCC) implemented Universal Service. Within these parameters, the Education-Rate (E-Rate) was established. This rate is the discount that schools and libraries will receive for the acquisition of telecommunication services. The discount ranges from 20-90 percent and includes products and services in telecommunication, Internet access and internal connections. The objective was to institute technology as a foundation within our classrooms. • Telecommunication Services include: voice and data communications, regular telephone lines, pagers for security officials, high bandwidth telecommunication services, satellite delivery for distance learning, and coaxial cables. • Internet Access: services for accessing the Internet including e-mail and access to the World Wide Web. • Internal Connections - bringing the Technology into the Learning Environment: basic installation and maintenance of a network is an "E-Rateable" expense. Examples include the establishment of a network, routers, hubs, network file servers, wireless Local Area Networks, and software necessary to operate the aforementioned systems and equipment. The El Monte Union High School District's continues to participate in the E-Rate program. In most circumstances, the District qualifies for an 80-90 percent discount. • . . • EL MONTE UNION HIGH SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2005 REPORTING THE DISTRICT AS A WHOLE The Statement of Net Assets and the Statement of Activities The Statement of Net Assets and the Statement of Activities report information about the District as a whole and about its activities. These statements include all assets and liabilities of the District using the accrual basis of accounting, which is similar to the accounting used by most private-sector companies. All of the current year's revenues and expenses are taken into account regardless of when cash is received or paid. These two statements report the District's net assets and changes in them. Net assets are the difference between assets and liabilities, one way to measure the District's financial health, or f nancial position. Over time, increases or decreases in the District's net assets are one indicator of whether its financial health is improving or deteriorating. Other factors to consider are changes in the District's property tax base and the condition of the District's facilities. The relationship between revenues and expenses is the District's operating results. Since the Board's responsibility is to provide services to our students and not to generate profit as commercial entities do, one must consider other factors when evaluating the overall health of the District. The quality of the education and the safety of our schools will likely be an important component in this evaluation. In the Statement of Net Assets and the Statement of Activities, we present the District activities as follows: Governmental activities - Most of the District's services are reported in this category. This includes the education of kindergarten through grade twelve students, adult education students, the operation of child development activities, and the on-going effort to improve and maintain buildings and sites. Property taxes, State income taxes, user fees, interest income, Federal, State and local grants, as well as general obligation bonds, finance these activities. REPORTING THE DISTRICT'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds - not the District as a whole. Some funds are required to be established by State law and by bond covenants. However, management establishes many other funds to help it control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants, and other money that it receives from the U.S. Department of Education. EL MONTE UNION HIGH SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2005 Governmental funds - Most of the District's basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at year-end that are available for spending. These funds are reported using an accounting method called modif ed accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. The governmental fund statements provide a detailed short-term view of the District's general government operations and the basic services it provides. Governmental fund information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the District's programs. The differences of results in the governmental fund financial statements to those in the government-wide financial statements are explained in a reconciliation following each governmental fund financial statement. THE DISTRICT AS TRUSTEE Reporting the District's Fiduciary Responsibilities The District is the trustee, or fiduciary, for funds held on behalf of others, like our funds for associated student body activities, scholarships, employee retiree benefits and pensions. The District's fiduciary activities are reported in separate Statements of Fiduciary Net Assets. We exclude these activities from the District's other financial statements because the District cannot use these assets to finance its operations. The District is responsible for ensuring that the assets reported in these funds are used for their intended purposes. THE DISTRICT AS A WHOLE Net Assets The District's net assets were $91.3 million for the fiscal year ended June 30, 2005. Of this amount, $8.9 million was unrestricted. Restricted net assets are reported separately to show legal constraints from debt covenants, grantors, constitutional provisions, and enabling legislation that limit the School Board's ability to use those net assets for day-to-day operations. Our analysis below, in summary form, focuses on the net assets (Table 1) and change in net assets (Table 2) of the District's governmental activities. 7 • ` . 0 EL MONTE UNION HIGH SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2005 Table 1 (Amounts in millions) Current and other assets Capital assets Total Assets Current liabilities Long-term debt Total Liabilities Net assets Invested in capital assets, net of related debt Restricted Unrestricted Total Net Assets Governmental Activities 2005 2004 $ 79.6 83.1 162.7 11.6 59.8 71.4 69.2 13.2 8.9 $ 91.3 $ 56.5 64.8 121.3 7.9 25.7 33.6 39.9 41.0 6.8 $ 87.7 The $8.9 million in unrestricted net assets of governmental activities represents the accumulated results of all past years' operations. It means that if we had to pay off all of our bills today including all of our non-capital liabilities (compensated absences as an example), we would have $8.9 million left. Cbanges in Net Assets The results of this year's operations for the District as a whole are reported in the Statement of Activities on page 15. Table 2 takes the information from the Statement, rounds off the numbers, and rearranges them slightly so you can see our total revenues for the year. 8 EL MONTE UNION HIGH SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2005 Table 2 (Amounts in millions) Governmental Activities 2005 2004 Revenues Program revenues Charges for services $ 2.5 $ 2.7 Operating grants and contributions 28.9 28.1 Capital grants and contributions 0.1 13.4 General revenues: Federal and state aid not restricted to specific purposes 50.1 41.0 Property taxes 13.4 17.9 Other general revenues 6.2 2.0 Special and extraordinary items - 0.5 Total Revenues 101.2 105.6 Expenses Instruction-related 65.4 59.2 Student support services 10.8 10.5 Administration 4.9 4.5 Plant services 11.7 11.2 Other 4.8 4.6 Total Expenses 97.6 90.0 Change in Net Assets $ 3.6 $ 15.6 Governmental Activities As reported in the Statement of Activities on page 15, the cost of all of our governmental activities this year was $97.6 million. The cost was paid by those who benefited from the programs ($2.5 million) or by other governments and organizations who subsidized certain programs with grants and contributions ($29 million). We paid for the remaining "public benefit" portion of our governmental activities with $13.4 million in taxes, $56.3 million in State funds and with other revenues, like interest and general entitlements. In Table 3, we have presented the cost of each of the District's nine largest functions - instruction, instruction- related activities, home-to-school transportation, other pupil services, general administration, maintenance and operations, ancillary services, interest on long-term debt, and other outgo, as well as each program's net cost (total cost less revenues generated by the activities). As discussed above, net cost shows the financial burden that was placed on the District's taxpayers by each of these functions. Providing this information allows our citizens to consider the cost of each function in comparison to the benefits they believe are provided by that function. 9 • 0 EL MONTE UNION HIGH SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2005 Table 3 (Amounts in millions) Instruction Instruction-related activities Home-to-school transportation Other pupil services General administration Plant services Ancillary services Interest on long-term debt Other outgo Other Totals THE DISTRICT'S FUNDS Total Cost of Services Net Cost of Services 2005 2004 2005 2004 $ 55.2 $ 49.8 $ 37.0 $ 19.0 10.2 9.4 6.2 5.6 1.1 1.5 0.8 0.9 9.7 9.0 5.3 5.0 4.9 4.5 3.4 3.0 11.7 11.2 9.4 9.1 2.0 1.8 1.9 1.8 1.6 1.1 1.6 1.1 0.8 1.2 - 0.1 0.4 0.5 0.4 0.2 $ 97.6 $ 90.0 $ 66.0 $ 45.8 As the District completed this year, our governmental funds reported a combined fund balance of $67.4 million, which is an increase of $19.2 million from last year (Table 4). Table 4 Fund Balance Increase June 30, 2005 June 30, 2004 (Decrease) General Fund $ 10,264,009 $ 9,247,586 $ 1,016,423 Adult Education 6,724,109 7,061,970 (337,861) Child Development 95,343 67,124 28,219 Cafeteria Fund 1,076,023 1,028,805 47,218 Deferred Maintenance Fund 2,729,617 1,815,731 913,886 Building Fund 35,067,693 10,904,238 24,163,455 Capital 1,111,739 1,110,470 1,269 County School Facilities 6,678,399 14,439,011 (7,760,612) Special Reserve Capital Outlay Fund 2,050,561 1,991,006 59,555 Bond Interest and Redemption 1,645,124 578,288 1,066,836 Debt Service Fund 1 148 (147) Total $ 67,442,618 $ 48,244,377 $ 19,198,241 10 EL MONTE UNION HIGH SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2005 The primary reasons for these increases are: 1. A new Bond Issuance of $35 million 2. Spending down the proceeds from the Modernization funding 3. Deferred Maintenance savings due to construction projects General Fund Budgetary Highlights Over the course of the year, the District revises its budget as it attempts to deal with unexpected changes in revenues and expenditures. The final amendment to the budget was adopted on June 1, 2005. (A schedule showing the District's original and final budget amounts compared with amounts actually paid and received is provided in our annual report on page 46). CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets At June 30, 2005, the District had $83.1 million in a broad range of capital assets, including land, buildings, and furniture and equipment. This amount represents a net increase (including additions, deductions and depreciation) of $18.3 million, or 28.2 percent, from last year. Table 5 (Amounts in millions) Land and construction in process Buildings and improvements Equipment Totals Governmental Activities 2005 2004 $ 27.5 ' $ 11.6 52.8 51.1 2.8 2.1 $ 83.1 $ 64.8 Several capital projects are planned for the 2005-06 year. We anticipate capital additions to be $24.2 million for the 2005-06 year. We present more detailed information about our capital assets in Note 4 to the financial statements. • EL MONTE UNION HIGH SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2005 Long-Term Debt At the end of this year, the District had $59.8 million in long-term liabilities outstanding versus $25.7 million last year, an increase of 133 percent. Those long-term liabilities consisted of: Table 6 (Amounts in millions) General obligation bonds (financed with property taxes) Certificates of participation Other Totals Governmental Activities 2005 2004 $ 58.8 $ 24.2 - 0.6 1.0 0.9 $ 59.8 $ 25.7 The District's general obligation bond rating continues to be "AAA". The State limits the amount of general obligation debt that District's can issue to 1.25 percent of the assessed value of all taxable property within the District's boundaries. The District's outstanding general obligation debt of $56.4 million is significantly below this statutorily-imposed limit. Other obligations include compensated absences payable, and other long-term debt. We present more detailed information regarding our long-term liabilities in Note 9 of the financial statements. SIGNIFICANT ACCOMPLISHMENTS OF FISCAL YEAR 2004-2005 ARE NOTED BELOW: Our most significant accomplishment this year was our ability to maintain last years' reduction of the class size ratio to 31:1. This enabled us to continue to better serve our students. The District provided a raise of salaries and benefits. Continued the $102.1 million School Bond Measure and High School Modernization projects. ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES In considering the District Budget for the 2005-2006 year, the District Board and management used the following criteria: ❖ Total Base Revenue limit is projected to increase by 4.23 percent due to COLA and deficit reduction increase to our Base Revenue Limit and increased enrollment projected to result in an increase of 181 ADA. ❖ State Aid income is projected to increase by 5.22 percent 12 EL MONTE UNION HIGH SCHOOL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2005 Expenditures are based on the following forecasts: Staffing Ratio Enrollment Grades nine through twelve 31:1 10,711 The new items specifically addressed in the budget are: District has settled with all represented and unrepresented employees for 2 percent salary increase on schedule, entry and participation in The VEBA, a consortium for health and welfare benefits, and a modified calendar for the certificated management group. CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, taxpayers, students, and investors and creditors with a general overview of the District's finances and to show the District's accountability for the money it receives. If you have questions about this report or need any additional financial information, contact Danielle A. Calise, Business Manager, at El Monte Union High School District, 3537 Johnson Avenue, El Monte, California, 91731, or e-mail at dcalise@emuhsd.kl2.ca.us. 13 9 EL MONTE UNION HIGH SCHOOL DISTRICT STATEMENT OF NET ASSETS JUNE 30, 2005 ASSETS Deposits and investments Receivables Other current assets Stores inventories Deferred charges Capital assets Land and construction in process Other capital assets Less: Accumulated depreciation Total Capital Assets Total Assets LIABILITIES Accounts payable Accrued interest Deferred revenue Long-term liabilities Current portion of long-term obligations Noncurrent portion of long-term obligations Total Long-Term Liabilities Total Liabilities Net Assets Invested in capital assets, net of related debt Restricted for: Debt service Capital projects Educational programs Other activities Unrestricted Total Net Assets 0 The accompanying notes are an integral part of these financial statements. Governmental Activities $ 68,847,064 9,121,464 4,677 510,118 1,110,585 27,525,971 89,212,336 (33,583,434) 83,154,873 162,748,781 9,556,741 581,159 1,483,964 2,470,486 57,318,087 59,788,573 71,410,437 69,200,415 1,063,966 102,283 1,810,726 10,300,026 8,860,928 $ 91,338,344 14 EL MONTE UNION HIGH SCHOOL DISTRICT STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2005 Program Revenues Charges for Operating Capital Services and Grants and Grants and Functions/Programs Expenses Sales Contributions Contributions Governmental Activities: Instruction $ 55,246,489 $ 1,287,156 $ 16,814,941 $ 174,405 Instruction-related activities: Supervision of instruction 1,643,794 63,552 612,568 - Instructional library, media and technology 914,649 2 128,608 - School site administration 7,607,662 252,065 2,870,540 - Pupil services: Home-to-school transportation 1,090,090 - 264,983 - Food services 2,834,280 724,504 2,167,262 - All other pupil services 6,888,891 2,293 1,500,984 - General administration: Data processing 1,249,653 - 301,014 - All other general administration 3,616,653 145,626 990,532 - Plant services 11,734,073 12,876 2,370,880 - Ancillary services 1,972,299 22,004 - - Enterprise services 417,269 - - - Interest on long-term debt 1,598,787 - - - Other outgo 770,251 683 831,030 - Total Governmental Activities $ 97,584,840 $ 2,510,761 $ 28,853,342 $ 174,405 General revenues and subventions: Property taxes, levied for general purposes Property taxes, levied for debt service Taxes levied for other specific purposes Federal and State aid not restricted to specific purposes Interest and investment earnings Miscellaneous Subtotal, General Revenues Change in Net Assets Net Assets - Beginning Net Assets - Ending The accompanying notes are an integral part of these financial statements. 15 Net (Expenses) Revenues and Changes in Net Assets Governmental Activities (36,969,987) (967,674) (786,039) (4,485,057) (825,107) 57,486 (5,385,614) (948,639) (2,480,495) (9,350,317) (1,950,295) (417,269) (1,598,787) 61,462 (66,046,332) 10,364,462 2,932,376 103,966 50,071,754 963,221 5,262,098 69,697,877 3,651,545 87,686,799 $ 91,338,344 15 EL MONTE UNION HIGH SCHOOL DISTRICT GOVERNMENTAL FUNDS BALANCESHEET JUNE 30, 2005 ASSETS Deposits and investments Receivables Prepaid expenses Stores inventories Total Assets LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable Deferred revenue Total Liabilities FUND BALANCES Reserved Other reservations Unreserved: Designated Undesignated, reported in: General Fund Special revenue funds Debt service funds Capital projects funds Total Fund Balance Total Liabilities and Fund Balances Adult General Education Building Fund Fund Fund $ 8,329,002 $ 6,760,858 $ 36,715,889 7,485,563 641,584 330,286 1,895 2,782 - 195,484 287,252 - $ 16,011,944 $ 7,692,476 $ 37,046,175 4,271,515 960,823 1,978,482 1,476,420 7,544 - 5,747,935 968,367 1,978,482 2,038,105 295,034 2,243,029 - 5,982,875 - - 6,429,075 - - - 35,067,693 10,264,009 6,724,109 35,067,693 $ 16,011,944 $ 7,692,476 $ 37,046,175 The accompanying notes are an integral part of these financial statements. 16 County School Non-Major Total Facilities Governmental Governmental Fund Funds Funds $ 8,090,220 $ 8,951,095 $ 68,847,064 79,747 584,284 9,121,464 - - 4,677 - 27,382 510,118 $ 8,169,967 $ 9,562,761 $ 78,483,323 1,491,568 854,353 9,556,741 - - 1,483,964 1,491,568 854,353 11,040,705 - 30,032 2,363,171 2,243,029 - - 5,982,875 - 3,870,951 10,300,026 - 1,645,125 1,645,125 6,678,399 3,162,300 44,908,392 6,678,399 8,708,408 67,442,618 $ 8,169,967 $ 9,562,761 $ 78,483,323 16 • • This page left blank intentionally. EL MONTE UNION HIGH SCHOOL DISTRICT GOVERNMENTAL FUNDS RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS JUNE 30, 2005 Amounts Reported for Governmental Activities in the Statement of Net Assets are Different Because: Total Fund Balance - Governmental Funds $ 67,442,618 Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in governmental funds. The cost of capital assets is $ 116,738,307 Accumulated depreciation is (33,583,434) Net Capital Assets 83,154,873 Expenditures relating to issuance and refunding of debt were recognized in modified accrual basis. Under accrual basis, these expenditures are capitalized and will be amortized as an adjustment to interest expense. 1,110,585 In governmental funds, unmatured interest on long-term debt is recognized in the period when it is due. On the government-wide financial statements, unmatured interest on long-term debt is recognized when it is incurred. (581,159) Long-term liabilities at year end consist of General obligation bonds (56,375,000) Unamortized premium on issuance (2,700,347) Deferred amount on refunding 328,495 Compensated absences (1,028,006) Other long-tern debt (13,715) Total Long-Tenn Liabilities (59,788,573) Total Net Assets - Governmental Activities $ 91,338,344 The accompanying notes are an integral part of these financial statements. 17 EL MONTE UNION HIGH SCHOOL DISTRICT GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED JUNE 30, 2005 Adult General Education Building Fund Fund Fund REVENUES Revenue limit sources Federal sources Other State sources Other local sources Total Revenues $ 57,234,299 $ 12,775,415 $ - 6,494,994 967,894 - 9,573,984 360,976 - 4,892,567 223,452 439,002 78,195,844 14,327,737 439,002 Current Instruction Instruction-related activities: Supervision of instruction Instructional library, media and technology School site administration Pupil services: Home-to-school transportation Food services All other pupil services General administration: Data processing All other general administration Plant services Facility acquisition and construction Ancillary services Other outgo Enterprise services Debt service Principal Interest Total Expenditures Excess (Deficiency) of Revenues Over Expenditures Other Financing Sources (Uses) Transfers in Transfers out Proceeds from bonds Premium on bonds Net Financing Sources (Uses) NET CHANGE IN FUND BALANCES Fund Balance - Beginning Fund Balance - Ending 44,897,802 7,677,850 - 1,582,594 - - 916,964 1,516 - 5,170,918 2,274,709 - 1,003,217 - - 114 - - 6,018,064 782,730 - 1,195,544 2,988,234 526,942 - 9,551,296 1,505,182 110,679 80,626 1,310,088 11,164,868 1,978,373 - - 770,251 - 12,583 - - 24,401 560,000 - 80,591 26,581 - 76,271,572 14,665,598 11,275,547 1,924,272 (337,861) (10,836,545) 149 - - (907,998) - - - - 35,000,000 (907,849) - 35,000,000 1,016,423 (337,861) 24,163,455 9,247,586 7,061,970 10,904,238 $ 10,264,009 $ 6,724,109 S 35,067,693 The accompanying notes are an integral part of these financial statements. 18 County School Non-Major Total Facilities Governmental Governmental Fund Funds Funds $ _ $ - $ 70,009,714 2,191,127 9,654,015 688,336 10,623,296 245,452 5,148,887 10,949,360 245,452 8,028,350 101,236,385 64,638 52,640,290 1,582,594 - 918,480 1,299 7,446,926 - 1,003,217 2,867,327 2,867,441 - 6,800,794 _ - 1,195,544 - 128,746 3,643,922 - 749,466 11,916,623 8,006,064 486,448 21,048,094 _ - 1,978,373 _ - 770,251 - 404,686 417,269 - 2,125,000 2,709,401 - 1,648,556 1,755,728 8,006,064 8,476,166 118,694,947 (7,760,612) (447,816) (17,458,562) - 907,998 908,147 - (149) (908,147) _ - 35,000,000 - 1,656,803 1,656,803 - 2,564,652 361,656,803 (7,760,612) 2,116,836 19,198,241 14,439,011 6,591,572 48,244,377 $ 6,678,399 $ 8,708,408 $ 67,442,618 18 EL MONTE UNION HIGH SCHOOL DISTRICT RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE DISTRICT-WIDE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2005 Total Net Change in Fund Balances - Governmental Funds $ 19,198,241 Amounts Reported for Governmental Activities in the Statement of Activities are Different Because: Capital outlays to purchase or build capital assets are reported in governmental funds as expenditures, however, for governmental activities, those costs are shown in the statement of net assets and allocated over their estimated useful lives as annual depreciation expenses in the statements of activities. This is the amount by which capital outlay exceeds depreciation in the period. Capital outlays $ 21,267,806 Depreciation expense (2,895,776) Net Expense Adjustment 18,372,030 In the statement of activities, certain operating expenses - compensated absences (vacations) are measured by the amounts earned during the year. In the governmental funds, however, expenditures for these items are measured by the amount of financial resources used (essentially, the amounts actually paid). This year, there are no special termination benefits. Vacation used was less than the amounts earned by $128,265. (128,265) Proceeds received from issuance of debt is a revenue in the governmental funds, but it increases long-term liabilities in the statement of net assets and does not affect the statement of activities. (35,000,000) Governmental funds report the effect of premiums, discounts, issuance costs, and the deferred amount on a refunding when the debt is first issued, whereas the amounts are deferred and amortized in the statement of activities. This amount is the net effect of these related items: Premium on issuance (1,656,803) Cost of issuance 655,500 Combined Adjustment (1,001,303) Repayment of bond principal is an expenditure in the governmental funds, but it reduces long-term liabilities in the statement of net assets and does not affect the statement of activities: General obligation bonds 2,125,000 Certificates of participation 560,000 Capital lease obligations 18,915 Other long-term debt 5,486 The accompanying notes are an integral part of these financial statements. 19 EL MONTE UNION HIGH SCHOOL DISTRICT RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE DISTRICT-WIDE STATEMENT OF ACTIVITIES - Continued FOR THE YEAR ENDED JUNE 30, 2005 Under the modified basis of accounting used in the governmental funds, expenditures are not recognized for transactions that are not normally paid with expendable available financial resources. In the statement of activities, however, which is presented on the accrual basis, expenses and liabilities are reported regardless of when financial resources are available. This adjustment combines the net changes of the following balances: Amortization of debt premium Amortization of cost of issuance Amortization of deferred amount on refunding Combined Adjustment Interest on long-term debt in the statement of activities differs from the amount reported in the governmental funds because interest is recorded as an expenditure in the funds when it is due, and thus requires the use of current financial resources. In the statement of activities, however, interest expense is recognized as the interest accrues, regardless of when it is due. The reduced interest reported in the statement of activities is due to the decrease in accrued interest on the general obligation bonds and certificates of participation. Change in Net Assets of Governmental Activities The accompanying notes are an integral part of these financial statements. $ 69,552 (29,360) (49,248) (9,056) (489,503) $ 3,651,545 20 EL MONTE UNION HIGH SCHOOL DISTRICT FIDUCIARY FUNDS STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2005 ASSETS Deposits and investments Stores inventories Total Assets LIABILITIES Accounts payable Due to student groups Total Liabilities The accompanying notes are an integral part of these financial statements. 0 Agency Funds $ 1,053,739 13,516 $ 1,067,255 40,000 1,027,255 $ 1,067,255 21 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Financial Reporting Entity The El Monte Union High School District (the District) was organized in 1901 under the laws of the State of California. The District operates under a locally-elected five-member Board form of government and provides educational services to grades 9 - 12 as mandated by the State and/or Federal agencies. The District operates five comprehensive high schools, a continuation high school, and an adult education program. A reporting entity is comprised of the primary government, component units, and other organizations that are included to ensure the financial statements are not misleading. The primary government of the District consists of all funds, departments, boards, and agencies that are not legally separate from the District. For El Monte Union High School District, this includes general operations, food service, and student related activities of the District. Component Units Component units are legally separate organizations for which the District is financially accountable. Component units may include organizations that are fiscally dependent on the District in that the District approves their budget, the issuance of their debt or the levying of their taxes. In addition, component units are other legally separate organizations for which the District is not financially accountable but the nature and significance of the organization's relationship with the District is such that exclusion would cause the District's financial statements to be misleading or incomplete. The District has no component units. Other Related Entities Joint Powers Agencies and Public Entity Risk Pools The District is associated with two joint powers agencies. These organizations do not meet the criteria for inclusion as component units of the District. Additional information is presented in Note 15 to the financial statements. These organizations are: LARISA Merge Risk Management Joint Powers Authority (MERGE) Basis of Presentation - Fund Accounting The accounting system is organized and operated on a fund basis. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The District's funds are grouped into two broad fund categories: governmental and fiduciary. 22 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Governmental Funds Governmental funds are those through which most governmental functions typically are financed. Governmental fund reporting focuses on the sources, uses, and balances of current financial resources. Expendable assets are assigned to the various governmental funds according to the purposes for which they may or must be used. Current liabilities are assigned to the fund from which they will be paid. The difference between governmental fund assets and liabilities is reported as fund balance. The following are the District's major governmental funds: Major Governmental Funds General Fund The General Fund accounts for all financial resources except those required to be accounted for in another fund. The General Fund balance is available to the District for any purpose provided it is expended or transferred according to the general laws of California. Adult Education Fund The Adult Education Fund is used to account for resources committed to adult education programs maintained by the District. Building Fund The Building Fund exists primarily to account separately for proceeds from sale of bonds and the acquisition of major governmental capital facilities and buildings. County School Facilities Fund The County School Facilities Fund is used primarily to account separately for State apportionments provided for construction and reconstruction of school facilities (Education Code Sections 17010.10-17076.10). Non-Major Governmental Funds Special Revenue Funds The Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. The District maintains the following special revenue funds: Child Development Fund The Child Development Fund is used to account for resources committed to child development programs maintained by the District. Cafeteria Fund The Cafeteria Fund is used to account for the financial transactions related to the food service operations of the District. Deferred Maintenance Fund The Deferred Maintenance Fund is used for the purpose of major repair or replacement of District property. Capital Projects Funds The Capital Projects Funds are used to account for the acquisition and/or construction of all major governmental fixed assets. The District maintains the following capital projects funds: Capital Facilities Fund The Capital Facilities Fund is used to account for resources received from developer impact fees assessed under provisions of the California Environmental Quality Act (CEQA). Special Reserve Capital Outlay Fund The Special Reserve Capital Outlay Fund is used to account for funds set aside for Board designated construction projects. 23 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Debt Service Funds The Debt Service Funds are used to account for the accumulation of resources for, and the payment of, long-term debt principal, interest, and related costs. The District maintains the following debt service funds: Bond Interest and Redemption Fund The Bond Interest and Redemption Fund is used to account for the accumulation of resources for, and the repayment of, district bonds, interest, and related costs. COP Debt Service Fund The COP Debt Service Fund is used to account for the interest and redemption of principal of Certificates of Participation. Proprietary Funds Proprietary fund reporting focuses on the determination of operating income, changes in net assets, financial position, and cash flows. The District applies all GASB pronouncements, as well as the Financial Accounting Standards Board pronouncements issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements. Proprietary funds are classified as enterprise or internal service. The District has no proprietary funds. Fiduciary Funds Fiduciary fund reporting focuses on net assets and changes in net assets. The fiduciary fund category is split into four classifications: pension trust funds, investment trust funds, private-purpose trust funds, and agency funds. Trust funds are used to account for the assets held by the District under a trust agreement for individuals, private organizations, or other governments and are therefore not available to support the District's own programs. The District has no trust funds. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. The District's agency fund accounts for scholarship and student body activities (ASB). Basis of Accounting - Measurement Focus Government-Wide Financial Statements The government-wide financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting. This is the same approach used in the preparation of the proprietary fund financial statements, but differs from the manner in which governmental fund financial statements are prepared. The government-wide statement of activities presents a comparison between direct expenses and program revenues for each governmental program. The District does not have any business-type activities. Direct expenses are those that are specifically associated with a service, program, or department and are therefore clearly identifiable to a particular function. The District does not allocate indirect expenses to functions in the Statement of Activities. Program revenues include charges paid by the recipients of the goods or services offered by the programs and grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues are presented as general revenues. The comparison of program revenues and expenses identifies the extent to which each program or business segment is self-financing or draws from the general revenues of the District. 24 EL MONTE UNION HIGH SCHOOL DISTRICT • NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Net assets should be reported as restricted when constraints placed on net asset use are either externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or imposed by law through constitutional provisions or enabling legislation. The net assets restricted for other activities result from special revenue funds and the restrictions on their net asset use. Fund Financial Statements Fund financial statements report detailed information about the District. The focus of governmental and enterprise fund financial statements is on major funds rather than reporting funds by type. Each major fund is presented in a separate column. Non-major funds are aggregated and presented in a single column. Governmental Funds All governmental funds are accounted for using a flow of current financial resources measurement focus and the modified accrual basis of accounting. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. The statement of revenues, expenditures, and changes in fund balance reports on the sources (revenues and other financing sources) and uses (expenditures and other financing uses) of current financial resources. This approach differs from the manner in which the governmental activities of the government-wide financial statements are prepared. Governmental fund financial statements therefore include reconciliation with brief explanations to better identify the relationship between the government-wide financial statements and the statements for the governmental funds on a modified accrual basis of accounting and the current financial resources measurement focus. Under this basis, revenues are recognized in the accounting period in which they become measurable and available. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable. Fiduciary Funds The District only has agency funds which are accounted for using the accrual basis of accounting and do not have a measurement focus. Revenues - Exchange and Non-Exchange Transactions Revenue resulting from exchange transactions, in which each party gives and receives essentially equal value, is recorded on the accrual basis when the exchange takes place. On a modified accrual basis, revenue is recorded in the fiscal year in which the resources are measurable and become available. Available means that the resources will be collected within the current fiscal year or are expected to be collected soon enough thereafter to be used to pay liabilities of the current fiscal year. For the District, available generally means expected to be received generally within ninety days of fiscal year-end. Non-exchange transactions, in which the District receives value without directly giving equal value in return, include property taxes, certain grants, entitlements, and donations. Revenue from property taxes is recognized in the fiscal year in which the taxes are received. Revenue from certain grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Eligibility requirements include time and purpose requirements. On a modified accrual basis, revenue from non-exchange transactions must also be available before it can be recognized. Under the modified accrual basis, the following revenue sources are considered to be both measurable and available at fiscal year-end: State apportionments, interest, certain grants, and other local sources. 25 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Deferred Revenue Deferred revenue arises when potential revenue does not meet both the "measurable" and "available" criteria for recognition in the current period or when resources are received by the District prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the District has a legal claim to the resources, the liability for deferred revenue is removed from the combined balance sheet and revenue is recognized. Certain grants received before the eligibility requirements are met, are recorded as deferred revenue. On the governmental fund financial statements, receivables that will not be collected within the available period are also recorded as deferred revenue. Expenses/Expenditures On the accrual basis of accounting, expenses are recognized at the time they are incurred. The measurement focus of governmental fund accounting is on decreases in net financial resources (expenditures) rather than expenses. Expenditures are generally recognized in the accounting period in which the related fund liability is incurred, if measurable. Principal and interest on long-term debt, which has not matured, are recognized when paid in the governmental funds. Allocations of costs, such as depreciation and amortization, are not recognized in the governmental funds. Cash and Cash Equivalents The District's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. Investments Investments held at June 30, 2005, with original maturities greater than one year are stated at fair value. Fair value is estimated based on quoted market prices at year-end. All investments not required to be reported at fair value are stated at cost or amortized cost. Prepaid Expenditures Prepaid expenditures (expenses) represent amounts paid in advance of receiving goods or services. The District has the option of reporting an expenditure in governmental funds for prepaid items either when purchased or during the benefiting period. The District has chosen to report the expenditures when incurred. Stores Inventories Inventories consist of expendable food and supplies held for consumption. Inventories are stated at cost, on the first-in, first-out weighted average basis. The costs of inventory items are recorded as expenditures in the governmental type funds. Deferred Charges Deferred charges consist of costs of issuance and refunding of long-term debt obligations. In the government- wide and proprietary funds financial statements, costs of issuance are capitalized and amortized over the life of the related debt as a component of interest expense using a method that approximates the effective interest method. In the governmental fund financial statements, these costs are reported as expenditures. 26 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Capital Assets and Depreciation The accounting and reporting treatment applied to the capital assets associated with a fund are determined by its measurement focus. General capital assets are long-lived assets of the District. The District maintains a capitalization threshold of $5,000. The District does not possess any infrastructure. Improvements are capitalized; the costs of normal maintenance and repairs that do not add to the value of the asset or materially extend an asset's life are not capitalized, but are expensed as incurred. When purchased, such assets are recorded as expenditures in the governmental funds and capitalized in the government-wide financial statement of net assets. The valuation basis for general capital assets are historical cost, or where historical cost is not available, estimated historical cost based on replacement cost. Donated capital assets are capitalized at estimated fair market value on the date donated. Depreciation of capital assets is computed and recorded by the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows: buildings, 20 to 50 years; improvements, 5 to 50 years; equipment, 2 to 15 years. Interfund Balances On fund financial statements, receivables and payables resulting from short-term interfund loans are classified as "interfund receivables/payables". These amounts are eliminated in the governmental activities columns of the statement of net assets. The District did not have any interfund receivables and payables for the fiscal year ending June 30, 2005. Compensated Absences Accumulated unpaid vacation benefits are accrued as a liability on the government-wide financial statements as the benefits are earned. For governmental funds, unpaid compensation absences are recognized as a fund liability only upon the occurrence of relevant events such as employee resignations and retirements that occur prior to year end that have not yet been paid with expendable available financial resources. These amounts are recorded in the accounts payable in the fund from which the employees who have accumulated leave are paid. Sick leave is accumulated without limit for each employee at the rate of one day for each month worked. Leave with pay is provided when employees are absent for health reasons; however, the employees do not gain a vested right to accumulated sick leave. Employees are never paid for any sick leave balance at termination of employment or any other time. Therefore, the value of accumulated sick leave is not recognized as a liability in the District's financial statements. However, credit for unused sick leave is applicable to certain classified school members who retire after January 1, 1999. At retirement, each eligible retirement plan member will receive .004 year of service credit for each day of unused sick leave. 27 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Accrued Liabilities and Long-Term Obligations All payables, accrued liabilities, and long-term obligations are reported in the government-wide financial statements. In the government-wide financial statements and in the proprietary fund type financial statements, premiums and discounts on issuance of long-term obligations and costs of refunding the difference between the reacquisition price and the net carrying value of the refunding debt are deferred and amortized over the life of the related debt as a component of interest expense using the straight-line method. In the governmental funds, premiums and discounts on issuance of long-term obligations are recognized as other financing sources and uses, respectively. In general, governmental fund payables and accrued liabilities that, once incurred, are paid in a timely manner and in full from current financial resources are reported as obligations of the funds. However, claims and judgments, compensated absences, special termination benefits, and contractually required pension contributions that will be paid from governmental funds are reported as a liability in the fund financial statements only to the extent that they are due for payment during the current year. Bonds, capital leases, and long-term loans are recognized as liabilities in the governmental fund financial statements when due. Fund Balance Reserves and Designations The District reserves those portions of fund equity which are legally segregated for a specific future use or which do not represent available expendable resources and therefore are not available for appropriation or expenditure. Unreserved fund balance indicates that portion of fund equity which is available for appropriation in future periods. Fund equity reserves have been established for revolving cash accounts, stores inventories, prepaid expenditures, restricted assets, and legally restricted grants and entitlements. Designations of fund balances consist of that portion of the fund balance that has been designated (set aside) by the governing board to provide for specific purposes or uses. Fund equity designations have been established for economic uncertainties and other purposes. Net Assets Net assets represent the difference between assets and liabilities. Net assets invested in capital assets, net of related debt consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowings used for the acquisition, construction or improvement of those assets. Net assets are reported as restricted when there are limitations imposed on their use either through the enabling legislation adopted by the District or through external restrictions imposed by creditors, grantors, or laws or regulations of other governments. The District first applies restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net assets are available. Enabling legislation relates to laws passed that create a revenue source to be used for specific purposes. The government-wide financial statements report net assets restricted by enabling legislation of $13,277,001. 28 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Interfund Activity Exchange transactions between funds are reported as revenues in the seller funds and as expenditures/expenses in the purchaser funds. Flows of cash or goods from one fund to another without a requirement for repayment are reported as interfund transfers. Interfund transfers are reported as other financing sources/uses in governmental funds. Repayments from funds responsible for particular expenditures/expenses to the funds that initially paid for them are not presented on the financial statements. Estimates The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from those estimates. Budgetary Data The budgetary process is prescribed by provisions of the California Education Code and requires the governing board to hold a public hearing and adopt an operating budget no later than July 1 of each year. The District governing board satisfied these requirements. The adopted budget is subject to amendment throughout the year to give consideration to unanticipated revenue and expenditures primarily resulting from events unknown at the time of budget adoption with the legal restriction that expenditures cannot exceed appropriations by major object account. The amounts reported as the original budgeted amounts in the budgetary statements reflect the amounts when the original appropriations were adopted. The amounts reported as the final budgeted amounts in the budgetary statements reflect the amounts after all budget amendments have been accounted for. For purposes of the budget, on-behalf payments have not been included as revenue and expenditures as required under generally accepted accounting principles. Property Tax Secured property taxes attach as an enforceable lien on property as of January 1. Taxes are payable in two installments on November 1 and February 1 and become delinquent on December 10 and April 10, respectively. Unsecured property taxes are payable in one installment on or before August 31. The County of Los Angeles bills and collects the taxes on behalf of the District. Local property tax revenues are recorded when received. Changes in Accounting Principles In March 2003, GASB issued GASB Statement No. 40, Deposit and Investment Risk Disclosures an Amendment of GASB Statement No. 3. This Statement addressed common deposit and investment risks related to credit risk, concentration of credit risk, interest rate risk, and foreign currency risk. As an element of interest rate risk, this Statement requires certain disclosures of investments that have fair values that are highly sensitive to changes in interest rates. Deposit and investment policies related to the risks identified in the Statement also should be disclosed. As such, the District has made the applicable required disclosures. 29 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 New Accounting Pronouncements In November 2003, GASB issued GASB Statement No. 42, Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries. This Statement establishes guidance for accounting and reporting for impairment of capital assets and for insurance recoveries, whether associated with an impaired capital asset or not. This Statement is effective for periods beginning after December 31, 2004, or during the 2005-06 fiscal year. In July 2004, GASB issued GASB Statement No. 45, Accounting and Financial Reporting by Employers for Postemploynsent Benefits Other Than Pensions. This Statement will require local governmental employers who provide other postemployment benefits (OPEB) as part of the total compensation offered to employees to recognize the expense and related liabilities (assets) in the government-wide financial statements of net assets and activities. This Statement establishes standards for the measurement, recognition, and display of OPEB expense/expenditures and related liabilities (assets), note disclosures, and, if applicable, required supplementary information (RSl) in the financial reports of State and local governmental employers. Current financial reporting practices for OPEB generally are based on pay-as-you-go financing approaches. They fail to measure or recognize the cost of OPEB during the periods when employees render the services or to provide relevant information about OPEB obligations and the extent to which progress is being made in funding those obligations. This Statement generally provides for prospective implementation - that is, that employers set the beginning net OPEB obligation at zero as of the beginning of the initial year. The District will be required to implement the provisions of this Statement for the fiscal year ended June 30, 2009. The District is in the process of determining the impact the implementation of this Statement will have on the government-wide statement of net assets and activities. In December 2004, GASB issued GASB Statement No. 46, Net Assets Restricted by Enabling Legislation. This Statement clarifies that a legally enforceable enabling legislation restriction is one that a party external to a government, such as citizens, public interest groups, or the judiciary, can compel a government to honor. The Statement states that the legal enforceability of an enabling legislation restriction should be reevaluated if any of the resources raised by the enabling legislation are used for a purpose not specified by the enabling legislation or if a government has other cause for reconsideration. Although the determination that a particular restriction is not legally enforceable may cause a government to review the enforceability of other restrictions, it should not necessarily lead a government to the same conclusion for all enabling legislation restrictions. This Statement also specifies the accounting and financial reporting requirements if new enabling legislation replaces existing enabling legislation or if legal enforceability is reevaluated. Finally, this Statement requires governments to disclose the portion of total net assets that is restricted by enabling legislation. The requirements of this Statement are effective for financial statements for periods beginning after June 15, 2005. 30 EL MONTE UNION HIGH SCHOOL DISTRICT • NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 NOTE 2 - DEPOSITS AND INVESTMENTS Summary of Deposits and Investments Deposits and investments as of June 30, 2005, are classified in the accompanying financial statements as follows: Governmental activities Fiduciary funds Total Deposits and Investments Deposits and investments as of June 30, 2005, consist of the following: Cash on hand and in banks Cash in revolving Investments Total Deposits and Investments Policies and Practices $ 68,847,064 1,053,739 $ 69,900,803 $ 1,095,782 37,650 68,767,371 $ 69,900,803 The District is authorized under California Government Code to make direct investments in local agency bonds, notes, or warrants within the State; U.S. Treasury instruments; registered State warrants or treasury notes; securities of the U.S. Government, or its agencies; bankers acceptances; commercial paper; certificates of deposit placed with commercial banks and/or savings and loan companies; repurchase or reverse repurchase agreements; medium term corporate notes; shares of beneficial interest issued by diversified management companies, certificates of participation, obligations with first priority security; and collateralized mortgage obligations. Investment in County Treasury - The District is considered to be an involuntary participant in an external investment pool as the District is required to deposit all receipts and collections of monies with their County Treasurer (Education Code Section 41001). The fair value of the District's investment in the pool is reported in the accounting financial statements at amounts based upon the District's pro-rata share of the fair value provided by the County Treasurer for the entire portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by the County Treasurer, which is recorded on the amortized cost basis. 31 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 General Authorizations Limitations as they relate to interest rate risk, credit risk, and concentration of credit risk are indicated in the schedules below: Maximum Maximum Maximum Authorized Remaining Percentage Investment Investment Type Maturity of Portfolio In One Issuer Local Agency Bonds, Notes, Warrants 5 years None None Registered State Bonds, Notes, Warrants 5 years None None U.S. Treasury Obligations 5 years None None U.S. Agency Securities 5 years None None Banker's Acceptance 180 days 40% 30% Commercial Paper 270 days 25% 10% Negotiable Certificates of Deposit 5 years 30% None Repurchase Agreements 1 year None None Reverse Repurchase Agreements 92 days 20% of base None Medium-Term Notes 5 years 30% None Mutual Funds N/A 20% 10% Money Market Mutual Funds N/A 20% 10% Mortgage Pass-Through Securities 5 years 20% None County Pooled Investment Funds N/A None None Local Agency Investment Fund (LAIF) N/A None None Joint Powers Authority Pools N/A None None Interest Rate Risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The District manages its exposure to interest rate risk by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. Specific Identification Information about the sensitivity of the fair values of the District's investments to market interest rate fluctuation is provided by the following schedule that shows the distribution of the District's investment by maturity: Fair Maturity Investment Type Value Date County Pool $ 68,603,242 132 days* * Weighted average days to maturity 32 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Credit Risk Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The District's investment in the County pool is not required to be rated, nor was it rated as of June 30, 2005. Custodial Credit Risk - Deposits This is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a policy for custodial credit risk for deposits. However, the California Government Code requires that a financial institution secure deposits made by State or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under State law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110 percent of the total amount deposited by the public agencies. California law also allows financial institutions to secure public deposits by pledging first trust deed mortgage notes having a value of 150 percent of the secured public deposits and letters of credit issued by the Federal Home Loan Bank of San Francisco having a value of 105 percent of the secured deposits. As of June 30, 2005, the District's bank balance of $1,018,524 was exposed to custodial credit risk because it was uninsured and uncollateralized. NOTE 3 - RECEIVABLES Receivables at June 30, 2005, consisted of intergovernmental grants, entitlements, interest and other local sources. All receivables are considered collectible in full. County Adult School Non-Major General Education Building Facilities Governmental Fund Fund Fund Fund Funds Total Federal Government Categorical aid $ 1,675,856 $ 241,974 $ - $ - $ 441,267 $ 2,359,097 State Government Apportionment 2,999,856 335,372 - - - 3,335,228 Categorical aid 1,333,735 - - - 29,877 1,363,612 Lottery 1,134,622 - - - - 1,134,622 Local Government Interest 95,906 64,238 307,001 71,047 54,162 592,354 Other Local Sources 245,588 - 23,285 8,700 58,978 336,551 Total $ 7,485,563 $ 641,584 $ 330,286 $ 79,747 $ 584,284 $ 9,121,464 33 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 NOTE 4 - CAPITAL ASSETS Capital asset activity for the fiscal year ended June 30, 2005, was as follows: Balance Governmental Activities Capital Assets Not Being Depreciated Land Construction in process Total Capital Assets Not Being Depreciated Capital Assets Being Depreciated Land improvements Buildings and improvements Furniture and equipment Total Capital Assets Being Depreciated Less Accumulated Depreciation Land improvements Buildings and improvements Furniture and equipment Total Accumulated Depreciation Governmental Activities Capital Assets, Net Balance July 1, 2004 Additions Deductions June 30, 2005 $ 4,446,746 $ 1,272,259 $ - $ 5,719,005 7,177,157 17,084,077 2,454,268 21,806,966 11,623,903 18,356,336 2,454,268 27,525,971 3,706,284 140,707 - 3,846,991 71,879,337 3,841,779 - 75,721,116 8,315,521 1,383,252 54,544 9,644,229 83,901,142 5,365,738 54,544 89,212,336 2,497,591 152,765 2,650,356 21,958,044 2,141,649 - 24,099,693 6,286,567 601,362 54,544 6,833,385 30,742,202 2,895,776 54,544 33,583,434 $ 64,782,843 $ 20,826,298 $ 2,454,268 $ 83,154,873 Depreciation expense was charged to governmental functions as follows: Governmental Activities Instruction $ 2,606,199 Home-to-school transportation 86,873 All other pupil services 115,831 Plant services 86,873 Total Depreciation Expenses Governmental Activities $ 2,895,776 34 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 NOTE 5 - INTERFUND TRANSACTIONS Operating Transfers Interfund transfers for the year ended June 30, 2005, consisted of the following: Transfer From Non-Major General Governmental Transfer To Fund Funds Total General Fund $ - $ 149 $ 149 Non-Major Governmental Funds 907,998 - 907,998 Total $ 907,998 $ 149 $ 908,147 The General Fund transferred to the Deferred Maintenance Fund for the required State match. $ 907,998 The COP Debt Service Fund transferred to General Fund to close the fund. 149 Total $ 908,147 Interfund transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them, and (2) use unrestricted revenues collected in the General Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations. NOTE 6 - ACCOUNTS PAYABLE Accounts payable at June 30, 2005, consisted of the following: County Adult School Non-Major Total General Education Building Facilities Governmental Governmental Fiduciary Fund Fund Fund Fund Funds Activities Funds State apportionment $ - $ 116,501 $ - $ - $ - $ 116,501 $ - Salaries and benefits 2,651,529 789,924 6,569 - 96,442 3,544,464 - Materials and supplies 268,064 - - - 70,097 338,161 - Services and operating 109,990 - - - 48,138 158,128 - Construction projects 22,408 910 1,971,913 1,491,568 344,940 3,831,739 - All other vendor payables 1,219,524 53,488 - - 294,736 1,567,748 40,000 Total $ 4.271.515 $ 960.823 $ 1.978.482 S 1.491.568 $ 854353 $ 9.556.741 $ 40,000 35 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 NOTE 7 - DEFERRED REVENUE Deferred revenue at June 30, 2005, consists of the following: 0 Adult Federal financial assistance State categorical aid Other local Total General Education Fund Fund Total $ 452,483 $ - $ 452,483 1,016,962 7,544 1,024,506 6,975 - 6,975 $ 1,476,420 $ 7,544 $ 1,483,964 NOTE 8 - TAX AND REVENUE ANTICIPATION NOTES (TRANS) On July 1, 2004, the District issued $2,015,000 Tax and Revenue Anticipation Notes bearing interest at 1.61 percent. The notes were issued to supplement cash flows. Interest and principal were due and payable on July 1, 2005. By May 2005, the District had placed 100 percent of principal and interest in an irrevocable trust for the sole purpose of satisfying the notes. The District was not required to make any additional payments on the notes. As the District has in substance defeased the debt, the tax anticipation notes of $2,015,000 and related accrued interest and cash held in trust are not included in these financial statements. NOTE 9 - LONG-TERM LIABILITIES Long-Term Debt Summary The changes in the District's long-term obligations during the year consisted of the following: Balance Balance Due in July 1, 2004 Additions Deductions June 30, 2005 One Year General obligation bonds $ 23,500,000 $ 35,000,000 $ 2,125,000 $ 56,375,000 $ 2,465,000 Premium on bonds 1,113,096 1,656,803 69,552 2,700,347 - Deferred amount on refunding (377,743) - (49,248) (328,495) - Certificates of participation 560,000 - 560,000 - - Accumulated vacation - net 899,741 128,265 - 1,028,006 - Capital leases 18,915 - 18,915 - - Other long term debt 19,201 - 5,486 13,715 5,486 $ 25,733,210 $ 36,785,068 $ 2,729,705 $ 59,788,573 $ 2,470,486 36 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Payments on the general obligation bonds are made by the Bond Interest and Redemption Fund with local revenues. Payments for the Certificates of Participation are made by the Adult Education Fund. The accrued vacation will be paid by the fund for which the employee worked. Payments for capital leases and other long- term debt are made by the General Fund. General Obligation Bonds - Election of 2002 The outstanding general obligation bonded debt is as follows: Bonds Bonds Issue Maturity Interest Original Outstanding Outstanding Date Date Rate Issue July 1, 2004 Issued Redeemed June 30, 2005 6/24/03 6/1/2028 2.50-5.00% $25,000,000 $23,500,000 $ - $ 2,125,000 $ 21,375,000 3/30/05 3/1/2029 3.00-5.00% 35,000,000 - 35,000,000 - 35,000,000 $ 23,500,000 $ 35,000,000 $ 2,125,000 $ 56,375,000 Election of 2002, Series A On June 24, 2003, the District issued $25,000,000 of Series A General Obligation Bonds. The bonds mature beginning on June 1, 2004, through June 1, 2028, with interest yields ranging from 2.50 to 5.00 percent. The Series A General Obligation Bonds were issued for the purpose of financing the construction and renovation of school facilities and refunding the outstanding balance of the 1997 Certificates of Participation, 2001 Certificates of Participation, and 2002 Certificates of Participation. The District received net proceeds of $25,230,135 (including a premium of $1,163,515, deferred amounts on refunding of $426,991, and payment of $506,389 for issuance costs). Premium and issuance costs are amortized over the life of the bonds (25 years) as a component of interest expense on the bonds. Deferred amounts on refunding are amortized over the remaining life of the refunded certificates of participation. For the year ended June 30, 2005, amortization of the premium, issuance costs, and deferred amounts on refunding were $46,541, $20,256 and $49,248, respectively. At June 30, 2005, the Series A General Obligation Bonds principal balance outstanding was $21,375,000 and unamortized premium, issuance costs and deferred amounts on refunding were $1,066,555, $464,189 and $328,495, respectively. Election of 2002, Series B On March 30, 2005, the District issued $35,000,000 of Series B General Obligation Bonds. The bonds mature beginning on March 1, 2006, through March 1, 2029, with interest yields ranging from 3.00 to 5.00 percent. The Series B General Obligation Bonds were issued for the purpose of financing the construction and renovation of school facilities. The District received net proceeds of $36,001,303 (including a premium of $1,656,803 and payment of $655,500 for issuance costs). Premium and issuance costs are amortized over the life of the bonds (24 years) as a component of interest expense on the bonds. For the year ended June 30, 2005, amortization of the premium and issuance costs were $23,011 and $9,104, respectively. At June 30, 2005, the Series B General Obligation Bonds principal balance outstanding was $35,000,000 and unamortized premium and issuance costs were $1,633,792 and $646,396, respectively. 37 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 The general obligation bonds mature through 2029 as follows: Fiscal Year 2006 2007 2008 2009 2010 2011-2015 2016-2020 2021-2025 2026-2029 Total Certificates of Participation Interest to Principal Maturity $ 2,465,000 $ 2,424,519 2,295,000 1,740,000 1,770,000 1,800,000 9,620,000 11,135,000 2,458,781 2,379,281 2,318,981 2,265,881 10,171,647 7,959,906 Total $ 4,889,519 4,753,781 4,119,281 4,088,981 4,065,881 19,791,647 19,094,906 13,485,000 5,080,474 18,565,474 12,065,000 1,466,750 13,531,750 $ 56,375,000 $ 36,526,220 $ 92,901,220 The District has entered into leasing agreements with the Los Angeles County Schools Regionalized Business Services Corporation (the Corporation). The Corporation was formed for the sole purpose of acquiring equipment and other capital outlay and then leasing such items to the participating school districts. The Corporation funds for acquiring these items were generated by the issuance of Certificates of Participation. The District owns an undivided interest in the Corporation and reports its share of assets, liabilities, expenditures, and revenues that are associated with the joint operation. In April 1995, the Corporation issued certificates of participation in the amount of $4,075,000 with interest rates ranging from 5.2 to 6.625 percent. At June 30, 2005, the principal balance outstanding was $-0-. Accumulated Unpaid Employee Vacation Accumulated unpaid employee vacation for the District at June 30, 2005, amounted to $1,028,006. Capital Leases The District's liability on lease agreements with options to purchase are summarized below: Balance, July 1, 2004 Additions Payments Balance, June 30, 2005 Equipment $ 19,863 19,863 38 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Other Long-Term Debt The District's other long-term debt consists of a loan outstanding with the United States Environmental Protection Agency. Loan payments are made by the General Fund. Year Ending June 30, Principal 2006 $ 5,486 2007 5,486 2008 2,743 Total $ 13,715 NOTE 10 - FUND BALANCES Fund balances with reservations/designations are composed of the following elements: Reserved Revolving cash Inventory Prepaid expenditures Restricted programs Total Reserved Unreserved Designated Economic uncertainties Total Designated Undesignated General Fund Special revenue funds Debt service fund Capital projects funds Total Undesignated Total Unreserved Total General Fund Adult Education Building Fund Fund County School Non-Major Facilities Governmental Fund Funds Total $ 30,000 $ 5,000 $ - $ - $ 2,650 $ 37,650 195,484 287,252 - 27,382 510,118 1,895 2,782 - - - 4,677 1,810,726 - - - - 1,810,726 2,038,105 295,034 - - 30,032 2,363,171 2,243,029 - - - 2,243,029 2,243,029 - - - - 2,243,029 5,982,875 - - - 5,982,875 - 6,429,075 - 3,870,951 10,300,026 - - - 1,645,125 1,645,125 - - 35,067,693 6,678,399 3,162,300 44,908,392 5,982,875 6,429,075 35,067,693 6,678,399 8,678,376 62,836,418 8,225,904 6,429,075 35,067,693 6,678,399 8,678,376 65,079,447 $ 10,264,009 $ 6,724,109 $ 35,067,693 $ 6,678,399 $ 8,708,408 $ 67,442,618 39 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 NOTE 11 - POSTEMPLOYMENT BENEFITS The District provides postemployment health care benefits, in accordance with District employment contracts, to all employees who retire from the District on or after attaining age 55 with at least fifteen years of service. Currently, 56 employees meet those eligibility requirements. The District contributes 100 percent of the District's share of the amount of the premiums incurred by retirees and their spouses. This contribution is equivalent to that of active employees and is outlined in the respective collective bargaining agreements. Expenditures for postemployment benefits are recognized on a pay-as-you-go basis, as premiums are paid. During the year, expenditures of $216,665 were recognized for retirees' health care benefits. NOTE 12 - RISK MANAGEMENT The District's risk management activities are recorded in the General Fund. The District participates in LARISA for employee benefits insurance. The District participates in the Merge Risk Management Joint Powers Authority (MERGE) for workers' compensation and property and liability claims. Refer to Note 15 for additional information regarding the JPA's. The participation in the public entity risk pools represents a transfer of risk to the pool. The District's share of assets, liabilities or fund equities has not been calculated. Provisions of the agreements with the public entity risk pools provide for additional assessments for deficits within the pool based upon specific calculations. As of June 30, 2005, information was not available that indicates that the District has an outstanding obligation for any calculated deficits. For insured programs, there have been no significant reductions in insurance coverage. Settlement amounts have not exceeded insurance coverage for the current year or the three prior years. NOTE 13 - EMPLOYEE RETIREMENT SYSTEMS Qualified employees are covered under multiple-employer contributory retirement plans maintained by agencies of the State of California. Certificated employees are members of the State Teachers' Retirement System (STRS) and classified employees are members of the Public Employees' Retirement System (PERS). STRS Plan Description The District contributes to the California State Teachers' Retirement System (STRS); a cost-sharing multiple- employer public employee retirement system defined benefit pension plan administered by STRS. The plan provides retirement and disability benefits and survivor benefits to beneficiaries. Benefit provisions are established by State statutes, as legislatively amended, within the State Teachers' Retirement Law. STRS issues a separate comprehensive annual financial report that includes financial statements and required supplementary information. Copies of the STRS annual financial report may be obtained from STRS, 7667 Folsom Blvd., Sacramento, CA 95826. 40 EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Funding Policy Active plan members are required to contribute 8.0 percent of their salary and the District is required to contribute an actuarially determined rate. The actuarial methods and assumptions used for determining the rate are those adopted by STRS Teachers' Retirement Board. The required employer contribution rate for fiscal year 2004-2005 was 8.25 percent of annual payroll . The contribution requirements of the plan members are established by State statute. The District's contributions to STRS for the fiscal years ending June 30, 2005, 2004, and 2003, were $3,415,394, $3,283,773, and $3,253,981, respectively, and equal 100 percent of the required contributions for each year. PERS Plan Description The District contributes to the School Employer Pool under the California Public Employees' Retirement System (Ca1PERS); a cost-sharing multiple-employer public employee retirement system defined benefit pension plan administered by CalPERS. The plan provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. Benefit provisions are established by State statutes, as legislatively amended, within the Public Employees' Retirement Laws. CalPERS issues a separate comprehensive annual financial report that includes financial statements and required supplementary information Copies of the CaIPERS' annual financial report may be obtained from the Ca1PERS Executive Office, 400 P Street, Sacramento, CA 95814. Funding Policy Active plan members are required to contribute 7.0 percent of their salary and the District is required to contribute an actuarially determined rate. The actuarial methods and assumptions used for determining the rate are those adopted by the Ca1PERS Board of Administration. The required employer contribution rate for fiscal year 2004-2005 was 9.952 percent of annual payroll. The contribution requirements of the plan members are established by State statute. The District's contributions to CaIPERS for the fiscal years ending June 30, 2005, 2004, and 2003, were $1,399,026, $1,409,924, and $358,444, and equal 100 percent of the required contributions for each year. Social Security As established by Federal law, all public sector employees who are not members of their employer's existing retirement system (STRS or PERS) must be covered by social security or an alternative plan. The District has elected to use the social security as its alternative plan. 41 • . . • EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 On Behalf Payments The State of California makes contributions to STRS and PERS on behalf of the District. These payments consist of State General Fund contributions to STRS in the amount of $1,869,979 (4.517 percent of salaries subject to STRS). No contributions were made to PERS for the year ended June 30, 2005. Under accounting principles generally accepted in the United States of America, these amounts are to be reported as revenues and expenditures, however, guidance received from the California Department of Education advises local educational agencies not to record these amounts in the Annual Financial and Budget Report Unaudited Actuals. These amounts have not been included in the budget amounts reported in the General Fund Budgetary Schedule. These amounts have been recorded in these financial statements. On behalf payments have been excluded from the calculation of available reserves. NOTE 14 - COMMITMENTS AND CONTINGENCIES Grants The District received financial assistance from Federal and State agencies in the form of grants. The disbursement of funds received under these programs generally requires compliance with terms and conditions specified in the grant agreements and are subject to audit by the grantor agencies. Any disallowed claims resulting from such audits could become a liability of the general fund or other applicable funds. However, in the opinion of management, any such disallowed claims will not have a material adverse effect on the overall financial position of the District at June 30, 2005. Litigation The District is involved in various litigation arising from the normal course of business. In the opinion of management and legal counsel, the disposition of all litigation pending is not expected to have a material adverse effect on the overall financial position of the District at June 30, 2005. 42 • EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 Construction Commitments As of June 30, 2005, the District had the following commitments with respect to the unfinished capital projects: Remaining Expected Construction Date of Capital Project Arroyo High School - Bleachers Arroyo High School - Modernization (phase 2) Arroyo High School - Modernization (phase 3) El Monte High School - Modernization (phase 2) El Monte High School - Modernization (phase 3) Mountain View High School - New classroom Mountain View High School - Modernization (phase 2) Mountain View High School - Modernization (phase 3) Rosemead Adult School - Parking lot Rosemead High School - Bleachers Rosemead High School - Modernization (phase 2) Rosemead High School - Modernization (phase 3) South El Monte High School - Training Center Operating Leases Commitment Completion $ 923,544 12/31/05 1,288,670 11/30/05 2,124,000 02/28/06 781,963 11/30/05 1,569,000 02/28/06 139,279 11/30/05 610,309 11/30/05 1,611,500 02/28/06 27,234 12/31/05 848,665 12/31/05 718,160 11/30/05 2,077,770 02/28/06 307,144 11/30/05 $ 13,027,238 The District has entered into various operating leases for buildings and equipment with lease terms in excess of one year. None of these agreements contain purchase options. All agreements contain a termination clause providing for cancellation after a specified number of days written notice to lessors, but it is unlikely that the District will cancel any of the agreements prior to the expiration date. Future minimum lease payments under these agreements are as follows: Year Ending Lease June 30, Payment 2006 $ 78,995 2007 72,937 2008 67,057 2009 30,306 2010 14,331 Total $ 263,626 43 • . . • EL MONTE UNION HIGH SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2005 NOTE 15 - PARTICIPATION IN JOINT POWER AUTHORITIES The District is a member of the LARISA and Merge Risk Management Joint Powers Authority (MERGE) joint powers authorities (JPA's). The District pays an annual premium to each entity for its health, workers' compensation, and property liability coverage. The relationships between the District and the JPA's are such that they are not component units of the District for financial reporting purposes. These entities have budgeting and financial reporting requirements independent of member units and their financial statements are not presented in these financial statements; however, fund transactions between the entities and the District are included in these statements. Audited financial statements are available from the respective entities. During the year ended June 30, 2005, the District made payments of $208,938 and $1,181,412 to LARISA and Merge Risk Management Joint Powers Authority, respectively, for health, workers' compensation and property liability coverage. 44 0 • This page left blank intentionally. 9 E REQUIRED SUPPLEMENTAR Y INFORMA TION 45 This page left blank intentionally. EL MONTE UNION HIGH SCHOOL DISTRICT GENERAL FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED JUNE 30, 2005 REVENUES Revenue limit sources Federal sources Other State sources Other local sources Total Revenues EXPENDITURES Current Instruction Instruction-related activities: Supervision of instruction Instructional library, media, and technology School site administration Pupil services: Home-to-school transportation Food services All other pupil services General administration: Data processing All other general administration Plant services Facility acquisition and construction Ancillary services Other outgo Enterprise services Debt service Principal Interest Total Expenditures Excess (Deficiency) of Revenues Over Expenditures Other Financing Sources (Uses) Transfers in Transfers out Net Financing Uses NET CHANGE IN FUND BALANCES Fund Balance - Beginning Fund Balance - Ending 0 Variances - Positive Budgeted Amounts (Negative) (GAAP Basis) Actual Final Original Final (GAAP Basis) to Actual $ 55,872,544 $ 57,063,147 $ 57,234,299 $ 171,152 7,184,699 6,737,201 6,494,994 (242,207) 7,381,196 7,265,132 9,573,984 2,308,852 4,845,260 4,631,923 4,892,567 260,644 75,283,699 75,697,403 78,195,844 2,498,441 44,901,591 43,633,464 44,897,802 (1,264,338) 1,725,990 1,618,896 1,582,594 36,302 954,252 904,268 916,964 (12,696) 5,062,815 5,044,651 5,170,918 (126,267) 1,285,908 1,270,194 1,003,217 266,977 487 40 114 (74) 5,882,736 6,475,022 6,018,064 456,958 992,128 1,156,490 1,195,544 (39,054) 3,681,767 3,326,966 2,988,234 338,732 9,562,268 9,789,964 9,551,296 238,668 358,283 496,222 80,626 415,596 2,546,109 2,513,949 1,978,373 535,576 1,188,874 956,428 770,251 186,177 - - 12,583 (12,583) 32,743 5,486 24,401 (18,915) - - 80,591 (80,591) 78,175,951 77,192,040 76,271,572 920,468 (2,892,252) (1,494,637) 1,924,272 3,418,909 - (400,000) - (907,998) 149 (907,998) 149 - (400,000) (907,998) (907,849) 149 (3,292,252) 9,247,586 (2,402,635) 9,247,586 1,016,423 9,247,586 3,419,058 - $ 5,955,334 $ 6,844,951 S 10.264.009 $ 3,419,058 46 EL MONTE UNION HIGH SCHOOL DISTRICT SPECIAL REVENUE - ADULT EDUCATION FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED JUNE 30, 2005 Variances - Positive Budgeted Amounts (Negative) (GAAP Basis) Actual Final Original Final (GAAP Basis) to Actual REVENUES Revenue limit sources Federal sources Other State sources Other local sources Total Revenues EXPENDITURES Current Instruction Instruction-related activities: Supervision of instruction Instructional library, media, and technology School site administration Pupil services: All other pupil services General administration: All other general administration Plant services Facility acquisition and construction Debt service Principal Interest Total Expenditures NET CHANGE IN FUND BALANCES Fund Balance - Beginning Fund Balance - Ending $ 13,122,142 $ 13,103,729 $ 12,775,415 $ (328,314) 1,007,380 967,894 967,894 - 105,343 100,492 360,976 260,484 130,000 147,800 223,452 75,652 14,364,865 14,319,915 14,327,737 7,822 8,028,851 8,011,305 7,677,850 333,455 - 377 - 377 8,262 1,612 1,516 96 2,369,395 2,336,949 2,274,709 62,240 781,760 784,488 782,730 1,758 668,167 564,613 526,942 37,671 1,650,717 1,643,595 1,505,182 138,413 850,000 1,718,310 1,310,088 408,222 560,000 26,494 560,000 25,582 560,000 26,581 - (999) 14,943,646 15,646,831 14,665,598 981,233 (578,781) 7,061,970 (1,326,916) 7,061,970 (337,861) 7,061,970 989,055 - $ 6,483,189 $ 5,735,054 $ 6,724,109 $ 989,055 47 SUPPLEMENTARY INFORM TION 48 LL MONTE UNION HIGH SCHOOL DISTRICT SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2005 Federal Federal Grantor/Pass-Through Catalog Grantor/Program Number U.S. DEPARTMENT OF EDUCATION Teaching American History 84.215X Smaller Learning Communities 84.215L Passed through California Department of Education (CDE): No Child Left Behind Act (NCLB) Title I, Part A - Low Income and Neglected 84.010 Title I, Part C - Migrant Ed Regular Program 84.011 Title I - Migrant Ed Summer Program 84.011 Title I, Part B - Even Start Family Literacy 84.213C Title 11, Part A - Improving Teacher Quality 84.367 Title 11, Part D - Enhancing Education Through Technology 84.318 Title III - Limited English Proficiency 84.365 Title IV - Safe and Drug-Free Schools 84.186 Title V, Part A - Innovative Education Strategies 84.298A Adult Basic Education Secondary Education [ 1 ] 84.002A ESL Citizenship [ 1 ] 84.002A Individuals with Disabilities Education Act (IDEA) Local Assistance Entitlement 84.027 Quality Assurance and Focused Monitoring 84.027 Local Staff Development Grant 84.027A Vocational Educational Grants Leadership 84.048 Secondary Education 84.048 Postsecondary and Adult 84.048 Total U.S. Department of Education [I ] Tested as a major program. [2] Direct award. See accompanying notes to financial statements. Pass-Through Entity Identifying Program Number Expenditures [2] $ 233,439 [2] 50,000 14329 2,800,332 13174 23,927 10005 2,937 14331 201,000 14341 484,301 14335 73,504 14346 238,254 14347 39,313 14354 99,655 13978 36,226 14508 584,541 13379 1,647,339 13613 102,537 13613 3,371 13920 15,000 13924 378,924 13923 347,127 7,361,727 49 EL MONTE UNION HIGH SCWOOL DISTRICT • SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS, Continued FOR THE YEAR ENDED JUNE 30. 2005 Federal Grantor/Pass-Through Grantor/Program Federal Catalog Number U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Passed through CDE: Child Development: Federal Child Care 93.596 Child Development: Quality Improvement Activities 93.575 Child Development: Infant/Toddler Grant 93.575 Passed through California Department of Health Services (CDHS): Medi-Cal Billing Option 93.778 Medical Administrative Activities Program 93.778 Total U.S. Department of Health and Human Services U.S. DEPARTMENT OF AGRICULTURE Passed through California Department of Education (CDE): Especially Needy Breakfast Program [1] 10.553 Basic Breakfast Program [1] 10.553 National School Lunch Program [ 1 ] 10.555 Food Distribution 10.550 Total U.S. Department of Agriculture Total Expenditures of Federal Awards [ 1 ] Tested as a major program. [2] Direct award. See accompanying notes to financial statements. Pass-Through Entity Identifying Program Number Expenditures 13609 $ 58,735 13942 500 13942 3,123 10013 127,365 10060 1,462 191,185 13526 393,566 13390 665 13523 1,659,206 13534 84,074 2,137.511 $ 9,690.423 50 EL MONTE UNION HIGH SCHOOL DISTRICT SCHEDULE OF AVERAGE DAILY ATTENDANCE FOR THE YEAR ENDED JUNE 30, 2005 Annual Second Period ADA Increase ADA 2004-2005 2003-2004 (Decrease) SECONDARY Regular classes 8,684 8,764 8,580 184 Continuation education 270 292 279 13 Opportunity schools 44 41 40 1 Home and hospital 9 10 7 3 Special education 478 481 467 14 Community day school 37 33 36 (3) Total Secondary 9,522 9,621 9,409 212 CLASSES FOR ADULTS Concurrently enrolled 150 144 191 (47) Not concurrently enrolled 5,426 5,286 5,768 (482) Total Classes for Adults 5,576 5,430 5,959 (529) Grand Total 15,098 15,051 15,368 (317) SUMMER SCHOOL ANNUAL PUPIL HOURS OF ATTENDANCE High School 618,559 See accompanying notes to financial statements. 51 EL MONTE UNION HIGH SCHOOL DISTRICT SCHEDULE OF INSTRUCTIONAL TIME FOR THE YEAR ENDED JUNE 30, 2005 1982-83 1986-87 2004-05 Number of Days Actual Minutes Actual Traditional Multitrack Grade Level Minutes Requirement Minutes Calendar Calendar Status Grades 9 - 12 62,280 64,800 64,807 180 Not Applicable Complied See accompanying notes to financial statements. 52 EL MONTE UNION HIGH SCHOOL DISTRICT RECONCILIATION OF ANNUAL FINANCIAL AND BUDGET REPORT WITH AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2005 There were no adjustments to the Unaudited Actual Financial Report, which required reconciliation to the audited financial statements at June 30, 2005. See accompanying notes to financial statements. 53 EL MONTE UNION HIGH SCHOOL DISTRICT SCHEDULE OF FINANCIAL TRENDS AND ANALYSIS FOR THE YEAR ENDED JUNE 30, 2005 (Budget) 20061 2005 2004 2003 GENERALFUND Revenues Other sources and transfers in Total Revenues and Other Sources Expenditures Other uses and transfers out Total Expenditures and Other Uses INCREASE (DECREASE) IN FUND BALANCE ENDING FUND BALANCE AVAILABLE RESERVES 2 AVAILABLE RESERVES AS A PERCENTAGE OF TOTAL OUTGO 3 LONG-TERM DEBT K-12 AVERAGE DAILY ATTENDANCE AT P-2 4 $ 81,082,720 $ 78,195,844 $ 71,235,274 $ 71,942,167 - 149 54,424 945,509 81,082,720 78,195,993 71,289,698 72,887,676 83,692,162 76,271,572 70,746,524 69,425,500 635,000 907,998 354,000 523,866 84,327,162 77,179,570 71,100,524 69,949,366 $ (3,244,442) $ 1,016,423 $ 189,174 $ 2,938,310 $ 7,019,567 $ 10,264,009 $ 9,247,586 $ 9,058,412 $ 6,575,507 $ 8,225,904 $ 6,232,572 $ 6,209,940 7.80% 10.88% 8.77% 8.88% N/A $ 59,788,573 $ 25,733,210 $ 28,129,108 9,800 9,621 9,409 9,271 The General Fund balance has increased by $1,205,597 over the past two years. The fiscal year 2005-06 budget projects a decrease of $3,244,442 (32 percent). For a district this size, the State recommends available reserves of at least three percent of total General Fund expenditures, transfers out, and other uses (total outgo). The District has incurred operating surpluses in all of the last three years but anticipates incurring an operating deficit during the 2005-06 fiscal year. Total long-term debt has increased by $31,659,465 over the past two years. Average daily attendance has increased by 350 over the past two years. Additional growth of 179 ADA is anticipated during fiscal year 2005-06. 1 Budget 2006 is included for analytical purposes only and has not been subjected to audit. 2 Available reserves consist of all undesignated fund balances and all funds designated for economic uncertainty contained within the General Fund. 3 On-behalf payments of $1,601,951 have been excluded from the calculation of available reserves for fiscal year ending June 30, 2005. 4 Excludes Adult Education ADA. See accompanying notes to financial statements. 54 EL MONTE UNION HIGH SCHOOL DISTRICT FIDUCIARY FUND TYPES - AGENCY FUNDS COMBINING BALANCE SHEET JUNE 30, 2005 Scholarship Arroyo El Monte Mountain Rosemead South El Fund High High View High High Monte High Total ASSETS Deposits and investments $ 110,355 $ 364,897 $ 165,803 $ 89,648 $ 169,886 $ 153,148 $ 1,053,737 Inventory 4,827 2,225 5,590 - 874 13,516 Total Assets $ 110,355 $ 369,724 $ 168,028 $ 95,238 $ 169,886 $ 154,022 $ 1,067,253 LIABILITIES Due to student groups 110,355 369,725 168,028 95,237 169,886 154,022 1,067,253 Total Liabilities $ 110,355 $ 369,725 $ 168,028 $ 95,237 $ 169,886 $ 154,022 $ 1,067,253 See accompanying notes to financial statements. 55 EL MONTE UNION HIGH SCHOOL DISTRICT NOTE TO SUPPLEMENTARY INFORMATION JUNE 30, 2005 NOTE 1 - PURPOSE OF SCHEDULES Schedule of Expenditures of Federal Awards The accompanying schedule of expenditures of Federal awards includes the Federal grant activity of the District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the United States Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Schedule of Average Daily Attendance (ADA) Average daily attendance (ADA) is a measurement of the number of pupils attending classes of the District. The purpose of attendance accounting from a fiscal standpoint is to provide the basis on which apportionments of State funds are made to school districts. This schedule provides information regarding the attendance of students at various grade levels and in different programs. Schedule of Instructional Time The District has received incentive funding for increasing instructional time as provided by the Incentives for Longer Instructional Day. This schedule presents information on the amount of instructional time offered by the District and whether the District complied with the provisions of Education Code Sections 46200 through 46206. Districts must maintain their instructional minutes at either the 1982-83 actual minutes or the 1986-87 requirement, whichever is greater, as required by Education Code Section 46201. Reconciliation of Annual Financial and Budget Report with Audited Financial Statements This schedule provides the information necessary to reconcile the fund balance of all funds reported on the Unaudited Actual Financial Report to the audited financial statements. Schedule of Financial Trends and Analysis This schedule discloses the District's financial trends by displaying past years' data along with current year budget information. These financial trend disclosures are used to evaluate the District's ability to continue as a going concern for a reasonable period of time. Fiduciary Fund Types - Agency Funds - Combining Balance Sheet The Agency Fund Combining Balance Sheet is included to provide information regarding the scholarship fund and the individual ASB's that have been included in the Fiduciary Fund Statement of Net Assets. 56 0 • S UPPLEMENTAR Y INFORMA TION - UNA UDI TED 57 EL MONTE UNION HIGH SCHOOL DISTRICT NON-MAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET - UNAUDITED JUNE 30, 2005 Child Deferred Capital Development Cafeteria Maintenance Facilities Fund Fund Fund Fund ASSETS Deposits and investments $ 90,654 $ 754,438 $ 2,732,661 $1,693,325 Receivables 9,620 526,550 17,720 13,882 Stores inventories - 27,382 - - Total Assets $ 100,274 $ 1,308,370 $ 2,750,381 $1,707,207 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable 4,931 232,347 20,764 595,468 Total Liabilities 4,931 232,347 20,764 595,468 Fund Balances: Reserved for: Revolving cash Stores inventories Unreserved: Undesignated, reported in: Special revenue funds Debt service funds Capital projects funds Total Fund Balances Total Liabilities and Fund Balances 2,650 - - - 27,382 - - 95,343 1,045,991 2,729,617 - - - - 1,111,739 95,343 1,076,023 2,729,617 1,111,739 $ 100,274 $ 1,308,370 $ 2,750,381 $1,707,207 See accompanying note to financial statements - unaudited. 58 0 - 854,353 854,353 Special Reserve Bond Interest COP Non-Major Capital Outlay and Redemption Debt Service Governmental Fund Fund Fund Funds $ 2,034,893 $ 1,645,124 $ - $ 8,951,095 16,511 - 1 584,284 - - - 27,382 $ 2,051,404 $ 1,645,124 $ 1 $ 9,562,761 843 843 - 1,645,124 2,050,561 - 2,050,561 1,645,124 • 2,650 27,382 - 3,870,951 1 1,645,125 - 3,162,300 1 8,708,408 $ 2,051,404 $ 1,645,124 $ 1 $ 9,562,761 58 EL MONTE UNION HIGH SCHOOL DISTRICT NON-MAJOR GOVERNMENTAL FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - UNAUDITED FOR THE YEAR ENDED JUNE 30, 2005 Child Deferred Development Cafeteria Maintenance Fund Fund Fund REVENUES Federal sources Other State sources Other local sources Total Revenues EXPENDITURES Current Instruction Instruction-related activities: School site administration Pupil services: Food services General administration: All other general administration Plant services Facility acquisition and construction Enterprise services Debt service Principal Interest Debt issuance costs Total Expenditures Excess (Deficiency) of Revenues Over Expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Premium on bonds Net Financing Sources (Uses) NET CHANGE IN FUND BALANCES Fund Balance - Beginning Fund Balance - Ending $ 53,615 $2,137,512 $ - - 138,207 599,574 43,457 1,093,512 43,894 97,072 3,369,231 643,468 64,638 - - 1,299 - - - 2,867,327 - 2,916 50,000 - - - 637,580 404,686 - 68,853 3,322,013 637,580 28,219 47,218 5,888 907,998 - - 907,998 28,219 47,218 913,886 67,124 1,028, 805 1,815,731 $ 95,343 $1,076,023 $ 2,729,617 See accompanying note to supplementary information - unaudited. 59 Special Bond Capital Reserve Interest and Facilities Capital Outlay Redemption Fund Fund Fund COP Debt Non-Major Service Governmental Fund Funds $ - $ - $ - $ - $ 2,191,127 (49,445) - - 688,336 588,240 196,193 3,183,589 2 5,148,887 588,240 146,748 3,183,589 2 8,028,350 64,638 - - 1,299 2,867,327 75,830 - - - 128,746 111,886 - - - 749,466 399,255 87,193 - - 486,448 - - - - 404,686 - - 2,125,000 - 2,125,000 - - 993,056 - 993,056 - - 655,500 - 655,500 586,971 87,193 3,773,556 - 8,476,166 1,269 59,555 (589,967) 2 (447,816) - - - - 907,998 - - - (149) (149) - - 1,656,803 - 1,656,803 - - 1,656,803 (149) 2,564,652 1,269 59,555 1,066,836 (147) 2,116,836 1,110,470 1,991,006 578,288 148 6,591,572 $ 1,111,739 $ 2,050,561 $ 1,645,124 $ 1 $ 8,708,408 59 0 EL MONTE UNION HIGH SCHOOL DISTRICT GENERAL FUND SELECTED FINANCIAL INFORMATION THREE-YEAR SUMMARY OF REVENUES, EXPENDITURES AND CHANGES OF FUND BALANCE - UNAUDITED FOR THE YEAR ENDED JUNE 30, 2005 (Amounts in thousands excluding Actual Results for the Years Revenue Limit Per ADA) 2004-2005 2003-2004 2002-2003 Percent Percent Percent of of of Amount Revenue Amount Revenue Amount Revenue REVENUES Federal revenue $ 6,495 8.3 $ 5,613 7.9 $ 5,915 8.2 State and local revenue included in revenue limit 57,234 73.2 53,757 75.4 53,853 74.9 Other State revenue 9,574 12.2 6,410 9.0 9,297 12.9 Other local revenue 2,888 3.7 2,902 4.1 2,877 4.0 Tuition and transfers in 2,005 2.6 2,553 3.6 - - Total Revenues 78,196 100.0 71,235 100.0 71,942 100.0 EXPENDITURES Salaries and benefits Certificated salaries 36,006 46.0 34,334 48.2 33,886 47.1 Classified salaries 12,848 16.4 12,237 17.2 12,159 16.9 Employee benefits 13,523 17.3 11,343 15.9 10,560 14.7 Total Salaries and Benefits 62,377 79.7 57,914 81.3 56,605 78.7 Books and supplies 5,341 6.8 4,035 5.7 4,113 5.7 Contracts and operating expenses 7,916 10.1 7,689 10.7 7,114 9.9 Capital outlay 442 0.6 415 0.6 872 1.2 Other outgo 196 0.3 693 1.0 722 1.0 Total Expenditures 76,272 97.5 70,746 99.3 69,426 96.5 EXCESS OF REVENUES OVER EXPENDITURES 1,924 2.5 489 0.7 2,516 3.5 OTHER FINANCING SOURCES (USES) Incoming transfers - 0.0 55 0.1 946 1.3 Outgoing transfers (Other uses) (908) (1.2) (354) (0.5) (524) (0.7) Total Other Sources (Uses) (908) (1.2) (299) (0.4) 422 0.6 INCREASE IN FUND BALANCE 1,016 1.3 190 0.3 2,938 4.1 FUND BALANCE, BEGINNING 9,248 9,058 6,120 FUND BALANCE, ENDING $ 10,264 $ 9,248 $ 9,058 BASE REVENUE LIMIT PER ADA Regular K-12 $ 5,867 $ 5,732 $ 5,630 See accompanying note to supplementary information - unaudited. 60 • . . 0 EL MONTE UNION HIGH SCHOOL DISTRICT CAFETERIA FUND SELECTED FINANCIAL INFORMATION THREE-YEAR SUMMARY OF REVENUES, EXPENDTURES AND CHANGES IN FUND BALANCE - UNAUDITED FOR THE YEAR ENDED JUNE 30, 2005 (Dollar Amounts in thousands) Actual Results for the Years 2004-2005 2003-2004 2002-2003 Percent Percent Percent of of of Amount Revenue Amount Revenue Amount Revenue REVENUES Federal - NSLP State meal program Food sales Other Total Revenues EXPENDITURES Salaries and employee benefits Food Supplies Other Total Expenditures INCREASE (DECREASE) IN FUND BALANCE FUND BALANCE, BEGINNING FUND BALANCE, ENDING $ 2,138 63.4 $ 1,760 57.0 $ 1,757 61.7 138 4.1 120 3.9 116 4.1 1,067 31.7 1,096 35.5 761 26.7 26 0.8 110 3.6 215 7.5 3,369 100.0 3,086 100.0 2,849 100.0 1,464 43.5 1,442 46.7 1,331 46.7 1,628 48.3 1,347 43.7 1,488 52.2 50 1.5 25 0.8 30 1.1 180 5.3 114 3.7 154 5.4 3,322 98.6 2,928 94.9 3,003 105.4 47 1.4 158 5.1 (154) (5.4) 1,029 871 1,025 $ 1,076 S 1.029 $ 871 TYPE'A' LUNCH/BREAKFAST PARTICIPATION 2004-2005 2003-2004 2002-2003 Amount Percent Amount Percent Amount Percent TYPE'A' LUNCHES Paid 60,793 7.5 53,569 7.7 50,351 7.6 Reduced price 114,426 14.2 111,997 16.1 102,313 15.3 Free 633,435 78.3 532,139 76.2 514,181 77.1 Total Lunches 808,654 100.0 697,705 100.0 666,845 100.0 BREAKFAST Paid 32,858 10.8 43,966 14.4 38,155 13.2 Reduced price 38,695 12.7 41,919 13.8 37,696 13.1 Free 232,334 76.5 218,420 71.8 212,216 73.7 Total Breakfast 303,887 100.0 304,305 100.0 288,067 100.0 See accompanying note to supplementary information - unaudited. 61 EL MONTE UNION HIGH SCHOOL DISTRICT NOTE TO SUPPLEMENTARY INFORMATION - UNAUDITED JUNE 30, 2005 NOTE 1 - PURPOSE OF SCHEDULES Non-Major Governmental Funds - Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balance - Unaudited The Non-Major Governmental Funds Combining Balance Sheet and Combining Statement of Revenues, Expenditures and Changes in Fund Balance is included to provide information regarding the individual funds that have been included in the Non-Major Governmental Funds column on the Governmental Funds Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balance. General Fund Selected Financial Information - Unaudited This schedule provides a comparison of revenues and expenditures as a percentage of total revenue for the General Fund for the past three years. Cafeteria Account Selected Financial Information - Unaudited This schedule provides a comparison of revenues and expenditures as a percentage of total revenue for the cafeteria account for the past three years. Q This page left blank intentionally. Vavrinek, Trine, Day & Co., LLP Certified Public Accountants & Consultants INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Governing Board El Monte Union High School District El Monte, California We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of El Monte Union High School District as of and for the year ended June 30, 2005, which collectively comprise the El Monte Union High School District's basic financial statements and have issued our report thereon dated October 7, 2005. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control Over Financial Reporting In planning and performing our audit, we considered El Monte Union High School District's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the financial statements and not to provide an opinion on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a reportable 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 caused by error or fraud 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. However, we noted other matters involving the internal control over financial reporting that we have reported to the management of El Monte Union High School District in a separate letter dated October 7, 2005. Compliance and Other Matters As part of obtaining reasonable assurance about whether El Monte Union High School District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 64 8270 Aspen Street Rancho Cucamonga, CA 91730 Tel: 909.466.4410 Fax: 909.466.4431 www.vtdcpa.com FRESNO LAGUNA HILLS PALO ALTO PLEASANTON RANCHO CUCAMONGA Internal Control Over Compliance The management of El Monte Union High School District is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to Federal programs. In planning and performing our audit, we considered El Monte Union High School District's 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 caused by error or fraud 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 solely for the information and use of the Governing Board, management, the California Department of Education, the State Controller's Office, 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. Cif ~ Rancho Cucamonga, California V October 7, 2005 67 • • Vavrinek, Trine, Day & Co., LLP Certified Public Accountants & Consultants INDEPENDENT AUDITORS' REPORT ON STATE COMPLIANCE Governing Board El Monte Union High School District El Monte, California We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of El Monte Union High School District as of and for the year ended June 30, 2005, and have issued our report thereon dated October 7, 2005. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the Standards and Procedures for Audits of California K-12 Local Educational Agencies 2004-05, prescribed in the California Code of Regulations, Title 5, Section 19810 and following. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. Compliance with the requirements of laws, regulations, contracts, and grants listed below is the responsibility of El Monte Union High School District management. In connection with the audit referred to above, we selected and tested transactions and records to determine the El Monte Union High School District's compliance with the State laws and regulations applicable to the following items: Procedures in Controller's Procedures Audit Guide Performed Attendance Accounting: Attendance reporting Kindergarten continuance Independent study Continuation education Adult education Regional occupational centers and programs Instructional time and staff development reform program Instructional Time: School districts County offices of education Community day schools 8 Yes 3 Not Applicable 22 No, See Below 10 Yes 9 Yes 6 Not Applicable 7 Yes 4 Yes 3 Not Applicable 9 No, See Below 68 8270 Aspen Street Rancho Cucamonga, CA 91730 Tel: 909.466.4410 Fax: 909.466.4431 www.vtdcpa.com FRESNO LAGUNA HILLS PALO ALTO PLEASANTON RANCHO CUCAMONGA Class Size Reduction Program: General requirements Option one classes Option two classes District or charter schools with only one school servicing K-3 Instructional Materials: General requirements K-8 only 9-12 only Ratios of Administrative Employees to Teachers Early retirement incentive GANN limit calculation School Construction Funds: School District bonds State school facilities funds Alternative pension plans Proposition 20 Lottery Funds (Cardenas Textbook Act of 2000) State Lottery Funds (California State Lottery Act of 1984) California School Age Families Education (Cal-SAFE) Program School Accountability Report Card 0 Proceduresin Controller's Procedures Audit Guide Performed Not Applicable Not Applicable Not Applicable Not Applicable 12 Yes 1 Not Applicable 1 Yes 1 Yes 4 Not Applicable 1 Yes 3 Yes 1 Yes 1 Yes 2 Yes 2 Yes 3 Not Applicable 3 Yes We did not perform testing for Independent Study and Community Day Schools because ADA was below the required threshold for testing. In addition, we did not perform procedure 2 for Alternative Pension Plans because the District does not have such a plan for permanent, full-time employees. Based on our audit, we found that for the items tested, the El Monte Union High School District complied with the State laws and regulations referred to above, except as described in the Schedule of State Award Findings and Questioned Costs included in this report. Further, based on our audit, for items not tested, nothing came to our attention to indicate that the El Monte Union High School District had not complied with the laws and regulations, except as described in the Schedule of State Award Findings and Questioned Costs included in this report. Our audit does not provide a legal determination on El Monte Union High School District's compliance with the State laws and regulations referred to above. This report is intended solely for the information and use of the Governing Board, management, the California Department of Education, the State Controller's Office, the California Department of Finance, 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. \/&.q MAA e -b'~F ~ Co Rancho Cucamonga, California October 7. 2005 69 • E SCHEDULE OF FINDINGS AND QUESTIONED COSTS 70 • • This page left blank intentionally. EL MONTE UNION HIGH SCHOOL DISTRICT SUMMARY OF AUDITORS' RESULTS FOR THE YEAR ENDED JUNE 30, 2005 FINANCUL STATEMENTS Type of auditors' report issued: Unqualified Internal control over financial reporting: Material weaknesses identified? No Reporting conditions identified not considered to be material weaknesses? None reported Noncompliance material to financial statements noted? No FEDERAL AWARDS Internal control over major programs Material weaknesses identified? No Reporting conditions identified not considered to be material weaknesses? None reported Type of auditors' report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with Circular A-133, Section .510(a) No Identification of major programs: CFDA Numbers Name of Federal Program or Cluster 84.002A Adult Basic Education 10.553-10.555 National School Lunch Cluster Dollar threshold used to distinguish between Type A and Type B programs: $ 300,000 Auditee qualified as low-risk auditee? Yes STATE AWARDS Internal control over State programs: Material weaknesses identified? No Reporting conditions identified not considered to be material weaknesses? Yes Type of auditors' report issued on compliance for State programs: Qualified 71 EL MONTE UNION HIGH SCHOOL DISTRICT FINANCIAL STATEMENT FINDINGS FOR THE YEAR ENDED JUNE 30, 2005 None reported. 72 EL MONTE UNION HIGH SCHOOL DISTRICT FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2005 None reported. 73 EL MONTE UNION HIGH SCROL DISTRICT ' • STATE AWARDS FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2005 The following findings represent instances of noncompliance and questioned costs relating to State program laws and regulations. The findings have been coded as follows: Five Digit Code AB 3627 Finding Type 10000 Attendance 40000 State Compliance INSTRUCTIONAL MATERIALS 2005-1 40000 Finding In reviewing the Board Resolution regarding sufficiency of instructional materials in accordance with Education Code 60119, we noted that the District did not include a written determination as to whether each pupil enrolled in a foreign language or health course had sufficient textbooks or instructional materials that were consistent with the content and cycles of the curriculum frameworks adopted by the State board of education for those subjects. In addition, we also noted that District did not include a statement regarding the availability of laboratory science equipment as applicable to science laboratory courses offered in grades 9-12. Recommendation The requirement for Districts to address sufficiency of materials in foreign language, health and science laboratory equipment is new for the 2004-2005 fiscal year. Because State compliance requirements are constantly changing, the District should ensure each year that their procedures are modified to include any new requirements as indicated by the state. District Response The Board Resolution regarding sufficiency of instructional materials in accordance with Education Code 60119 was completed timely and included the wording that was provided and recommended by the Los Angeles County Office of Education. We were unaware of any changes required to the wording or inclusion of additional areas. In the 2005-06 year, this has been addressed and the current Resolution is in compliance and includes foreign language and health courses as well as laboratory science equipment. 74 EL MONTE UNION HIGH SCHOOL DISTRICT STATE AWARDS FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2005 TEACHER MISASSIGNMENT Rosemead High School 2005-2 10000 Finding During our audit of attendance, we noted that 2 out of 11 teachers tested who were instructing in classrooms with more than 20 percent of English learners, were not authorized to instruct limited- English-proficient pupils according to their authorized credential. Recommendation Teachers must have the appropriate authorization and certification to instruct limited-English- proficient pupils. Personnel must keep track of all teachers, who are not in compliance with this requirement and should notify those employees that need to obtain the necessary authorization to teach English Learners pupils. District Response This new credential certification requirement was made effective as a part of the legislation that was enacted to codify the settlement of the Williams Lawsuit. The requirements of these laws were being interpreted for much of the 2004-05 school year with many districts and county offices of education developing and discussing methods for ensuring compliance. The steps that we have taken in this process of ensuring compliance are: • Identification and notification of the teachers that are affected; o This notification includes an explanation of the new requirements as per the law. • We have been working with the Los Angeles County Office of Education in the development of a training program. o The first training is scheduled for January 2006 with additional trainings to be scheduled throughout the spring and summer. • While the law has instituted this new requirement, it did not specify potential penalties to the teachers for not attending the requisite training program. Nor has there been any changes made to existing tenure laws that would provide the District an ability to discipline the teachers that choose not to comply. • Additionally, the California Teacher Credentialing Commission has not provided any assistance in providing potential penalties for teachers that choose not to comply with the Districts' mandate of attending the training sessions. • In a district where the population is such that it is impossible to have classes that do not require this new credential certification, we have a mandate with no power to ensure compliance. 75 EL MONTE UNION HIGH SROOL DISTRICT ' • SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FOR THE YEAR ENDED JUNE 30, 2005 Except as specified in previous sections of this report, summarized below is the current status of all audit findings reported in the prior year's schedule of financial statement findings. Financial Statement Findings FIXED ASSETS 2004-1 60000 Finding Capital assets are an essential component of the District's government-wide financial statements and failure to provide that information would result in a qualification of our audit opinion. While the District provided the capital assets information at the time of the audit, the completed reconciliation and depreciation schedules were not provided in a timely manner, which resulted in a delay of our audit process. Recommendation The District should complete the following tasks prior to our audit: 1. Tracking of costs associated with projects the District is undertaking, or has completed, should be performed on a perpetual basis to provide timely information. 2. The reconciliation between charges to the capital asset accounts and actual additions to the fixed assets should be performed periodically (i.e., monthly or quarterly). 3. Projects costs should be tracked using a unique identifier in the expenditure system, which would give the District the ability to track the projects more efficiently. 4. Update the District's capital assets detail listing for current year additions and deletions to capital assets. 5. Update the District's work in process capital assets for current year additions and deletions. 6. Calculate current year depreciation expense for depreciable capital assets. 7. Prepare a roll forward (summary level) of capital asset and accumulated depreciation on capital asset balances. Current Status Implemented. 76 EL MONTE UNIORIGH SCHOOL DISTRICT 0 SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FOR THE YEAR ENDED JUNE 30, 2005 Federal Awards Findings FEDERAL COMPLIANCE 2004-2 50000 Finding The time documentation compliance requirements of the Office of Management and Budget's (OMB) Circular A-87, as revised in February of 1996, are not being followed by departments who administer Federally funded programs. The requirements are that for employees whose salaries are charged to more than one source (i.e., Title I and Regular Unrestricted Funds) must maintain monthly activity logs to support the percentages charged to each source. These time logs are to be compared quarterly to the actual percentage charged to the sources and if the variance is more than 10 percent, the charges must be adjusted. Employees who are charged fully to one Federal program are to certify semi-annually that they have worked solely in the program to which their salary was charged. In place of the requirement noted above, the District may elect to use the State of California's time accounting system as approved by the Federal oversight agencies. During our testing, we noted Federally funded employees examined only had certifications of their time once during the year. Recommendation The District should implement procedures to meet the updated Office of Management and Budget Circular A-87, which states that all salaries charged to more than one program must have actual time documentation which supports the salary allocation to each respective program. Circular A-87 outlines procedures requiring actual monthly time logs, quarterly review and cost allocation adjustments, and semi-annual certifications as outlined in the finding. Current Status Implemented. 77 This page left blank intentionally. Vavrinek, Trine, Day & Co., LLP Certified Public Accountants & Consultants October 7, 2005 Governing Board El Monte Union High School District El Monte, California In planning and performing our audit of the financial statements of El Monte Union High School District for the year ended June 30, 2005, we considered its internal control structure 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 structure. However, during our audit we noted matters that are opportunities for strengthening internal controls and operating efficiency. The following items represent conditions noted by our audit that we consider important enough to bring to your attention. This letter does not affect our report dated October 7, 2005, on the financial statements of El Monte Union High School District. PERSONNEL Finding During our review of Personnel Department procedures, we noted that the Personnel Department could not locate the documentation verifying whether employees hired before the year 2000 had submitted their fingerprint verification. Due to changes in regulation, the District no longer keeps hard copies of fingerprints on file and only accepts Live Scan notifications, which are logged on a sheet maintained by the Personnel Department. The log for employees before the year 2000 was not available and we were unable to determine if those employees did in fact have their fingerprint verification performed. Recommendation As the Personnel Department is responsible for tracking fingerprint verification for each employee, appropriate documentation should be maintained as proof that this process has been completed. The District might want to consider maintaining a back up file for the log used in order to prevent future loss of the data. 78 8270 Aspen Street Rancho Cucamonga. CA 91730 Tel: 909.466.4410 Fax: 909.466.4431 www.vtdcpa.com FRESNO LAGUNA HILLS PALO ALTO PLEASANTON RANCHO CUCAMONGA Governing Board El Monte Union High School District October 7, 2005 SITE CASH .-411 Sites Finding Site cash collections for library fees (lost or damaged books) are collected at the Student Store and deposited into the Student Store bank accounts. The money is not transmitted to the District but is used to purchase supplies for the library. Recommendation All money collected at the sites for lost or damaged library books, should be transmitted to the District and deposited into the respective account. The collections should be used for replacing library books. To ensure proper controls over these monies, the District should require the sites to submit these funds to the District and purchases should flow through the District's purchasing process. Arroyo High School Finding During our audit of cash collections, we noted a collection of library fines for lost and damaged books totaling $2,405.35 that had not been deposited for over 7 months. The money was still at the site's vault. No receipts had been issued for the money upon collection. Recommendation All money collected on behalf of the District should be receipted at the point of collection. In addition, these monies should be turned in for deposit on a regular basis to safeguard the monies from potential loss. Each time the money is submitted for deposit, the site should reconcile the total amount of the receipts to the amount being deposited to ensure that all funds received are being deposited intact. ASSOCIATED STUDENT BODY Cash Deposits El Monte High School Finding In reviewing the site cash collection procedures, we noted that cash collected by the general ASB is not deposited in a timely manner. Although a courier picks up deposits weekly at the site, the deposit usually consists of cash that was receipted two weeks prior to the deposit. 79 Governing Board El Monte Union High School District October 7, 2005 Recommendation The ASB should ensure that all cash collected is deposited in a timely manner to prevent the loss or theft of the funds. The deposit to the courier each week should consist of all monies collected between the pick up from the previous week through that day so that no more than one week has elapsed between deposits. Bank Reconciliations El Monte High School Finding In reviewing the bank reconciliations for the student store account, we noted that the reconciliations have not been performed since September 2004. Recommendation Bank reconciliations should be performed monthly to ensure proper internal controls over cash. More specifically, monthly reconciliations should be prepared to ensure that the cash balance reported on the books is accurate and that the financial institution has not made a mistake. Disbursements Mountain View High School Finding Upon examination of the student store disbursements, we noted one instance out of five disbursements tested where the purchase was missing both receiving documentation and appropriate approvals. In addition, we noted another instance out of the five disbursements where the disbursement was approved after the purchase was already made. Recommendation All purchases should have some evidence of receiving documentation before payment to ensure that the goods being paid for were actually received prior to payment. In addition, all disbursements should be approved in ASB minutes prior to the purchase date to ensure that the ASB approves of the order. El Monte High School Finding During our testing of ASB disbursements, we noted that two disbursements out of 12 selected were not pre- approved prior to the initiation of transactions. 80 Governing Board • El Monte Union High School District October 7, 2005 Recommendation All disbursement activities should be pre-approved prior to the initiation of the transaction to prevent any unauthorized purchases. Inventory Arroyo High School, Mountain View High School, South El Monte High School, Rosemead High School Finding Upon discussion with the student store clerks and review of the physical inventory count, we noted that the student store physical inventory is not reconciled to the perpetual records to determine if all inventory is properly accounted for and if any losses have occurred. Recommendation A reconciliation between physical inventory counts and perpetual inventory records should be performed periodically to determine if any losses have occurred. By taking beginning inventory, adding current period purchases and subtracting sales for the period, the site can determine what inventory should be on hand. This is then compared to the actual physical count and any significant differences should be investigated. El Monte High School Finding The student store physical inventory is not reconciled to the perpetual records to determine if all inventories are properly accounted for and if any losses have occurred. In addition, daily reconciliations between concession items sold and cash collected are not performed. Recommendation A reconciliation between physical inventory counts and perpetual inventory records should be performed periodically to determine if any losses have occurred. By taking beginning inventory, adding current period purchases and subtracting sales for the period, the site can determine what inventory should be on hand. This is then compared to the actual physical count and any significant differences should be investigated. In addition, daily inventory sales should be reconciled to cash collected and significant variances should be investigated. Negative Balances Mountain New High School, South El Monte High School Findings In reviewing the ASB account balances as of May 2005 for Mountain View High School, we noted a negative balance for the General ASB of $10,199. A negative balance in the general ASB account generally means that the ASB is in actuality spending funds of the various clubs as sufficient funds do no exist in their account to meet their obligations. 81 Governing Board El Monte Union High School District October 7, 2005 Upon review of the trust account balances as of May 2005 for South El Monte High School, we noted negative balances in two of the accounts: ($295.92) for Boys Soccer and ($95.83) for Danzantes Del Sol. A negative balance in the these trust accounts generally means that the clubs are in actuality spending funds of the general ASB and/or other clubs as sufficient funds do no exist in their account to meet their obligations. Recommendation The general ASB and clubs should not incur expenses unless they have sufficient funds in their account to cover these expenses. As part of the approval process for disbursements, the ASB or club's account should be reviewed to ensure that the necessary funds are available. Revenue Potentials El Monte High School Finding The revenue potential form used by the ASB does not include an analysis section to compare expected revenue versus the actual revenue. In addition, it does not include a section to identify net profit of the fundraiser to determine whether or not the activity made money. Recommendation The revenue potential form is important because it shows whether or not all the monies that should have been raised and turned in actually were based on the price of the item and number of units sold. The form is also used to document overages and shortages or losses of merchandise and profitability of the fundraiser. We will review the status of the current year comments during our next audit engagement. Yours very truly, ,,~ec:,. Gregory P. Cook of VAVRINEK, TRINE, DAY & CO., LLP GPC/la 82 • • CDBG FUNDING APPLICATION AGENCY INFORMATION Agency Name: West San Gabriel Valley YMCA Address: Number Street City Administrator Telephone No. 626 l 576-0226 Fax: 626 / 576-1351 Project Site Address: Street Zip Code Project Manager Name: Mike Mogensen Title General Director & CEO Project Manager's Telephone No. 626 / 576-0226 Fax: 626 / 576-1351 Project Manager's Email Address: mike wsgvymca.org Describe Agency's overall function or purpose. service. (If more room is needed, please use application with a reference number). Include history and experience in providing this additional paper and attach to the back of the The YMCA is an organization providing programs that build strong kids, strong families, and strong communities. For over 80 years, the YMCA has provided affordable programs that teach values and model healthy lifestyles for all ages. Programs include: after school care, wellness, fitness, and nutrition, swim lessons and aquatic exercise, mountain resident camping, summer & sport programs and activities designed for seniors. Has the Agency previously received funding from the City of Rosemead? [X] YES NO If yes, please identify the years and amounts funded: Year 2005-2006 Amount $ 2004-2005 $ 5,753 2003-2004 $ 2002-2003 $ 20,000 6 ~:l~tr • 0 2. PROJECT PROPOSAL AND DESCRIPTION In this section, briefly describe the project proposal, including cost estimates. Grant amount Requested: $9,840 A minimum of 136 qualified low-income students will be accompanied by teachers. Can this Project !Program proceed on or before March 1, 2006 and end by June 30, 2006? [ X ] YES [ ] NO 7 Briefly describe your proposed Project/Program goals. Your response must describe the scope of services for the project, proposed solutions to problems identified in Priority Needs: Briefly describe and include resources dedicated to the program such as money, staff, equipment and supplies: Briefly describe your proposed program Activities. Your response must describe the strategies and techniques that comprise service and outreach methodology: Briefly describe the direct product of the program activities. Include the volume if work accomplished such as number of: low-income households served, youth, elderly, disabled or number of loan applications processed. Goals must include numeric goals for service that will be achieved during the balance of the program year: • • 3. PROJECT PROPOSAL AND DESCRIPTION (continued) If your proposal is for an existing Project/Program that is currently funded through the City of Rosemead, this request will: PLEASE CHECK ONLY ONE: 1. [ ] Increase Service. If so, how? 2. [ ] Replace a previous source of funding. If so, list source and reason 3. [ X J New program for FY 2005-2006 4. [ ] New request (not currently funded) 4. CLIENT INTAKE INFORMATION - FOR PUBLIC SERVICE ACTIVITIES The U.S. Department of Housing and Urban Development (HUD) requires that agencies obtain intake data from each client/family served. Does your agency obtain this information? [X]YES If yes, does your intake sheet obtain the following: ■ Name ■ Address ■ City in which client last resided ■ Number of Family members • Total family (household) income • Race/Ethnicity ■ Female head of household ■ Disability [ ] NO Yes[ X ] No[ ] Yes[ X ] No[ ] Yes[ X J No[ ] Yes[ X J No[ ] Yes[ X ] No[ ] Yes[ X J No[ ] Yes[ X ] No[ ] Yes[ X ] No[ ] Describe any special characteristics of your client population. 8 0 0 • 0 5. CLIENT INTAKE INFORMATION - CLIENT INTAKE AND PERFORMANCE Provide the actual numbers of persons served in the following age categories: (for new, non-city of Rosemead agencies, please provide projected data for upcoming fiscal year): CHILDREN YOUTH ADULT ELDERLY PERFORMANCE 0-12 13-17 18-54 55 & OVER PERIOD Rosemead Agency Rosemead Agency Rosemead Agency Rosemead Agency 7/1/04 to 6/30/05 7/1/05 to 208 1459 60 431 83 729 94 698 12/31/05 Provide the actual numbers of your total clients in the categories listed below: (for new, non-city of Rosemead funded agencies, please provide projected data for upcoming fiscal year.) • 6. CLIENT INTAKE INFORMATION - CLIENTS SERVED BY INCOME LEVEL Report the actual number of unduplicated number of clients your agency served from July 1, 2005 through December 31, 2005. One person can only be counted one time, even though the client may have been served many times during the reporting period. Calculate the totals and percentages for each category: New Program Household CDBG Eligible # Served by # Of # Served # Of Rosemead Size Based on Income Agency below Rosemead by Project residents served by Limits the Income residents below the project below the Limit served by the Income Income Limit Agency below Limit the Income Limit 1 $36,700 2 $41,900 31 3 $47,150 46 4 $52,400 58 5 $56,600 21 6 $60,800 16 172 308 300 300 Subtotal of CDBG Eligible Households Total Households Served 321 581 581 581 Percentage of CDBG Income 53 53 53 53 Eligible Families Served 7. CLIENT INTAKE INFORMATION - CLIENT OR PROJECT INFORMATION The source of funding for Public Service Grants comes from a Community Development Block Grant (CDBG) received through the U.S. Department of Housing and Urban Development (HUD). CDBG funds are for the specific purpose of benefiting low/moderate income households. In order to be eligible for these funds, your organization must provide a service for the residents of the City of Rosemead and be able to document that at least 51 percent of the clientele served by the project/program earn less than the following income limits: 10 0 • 0 Income Limits are based on HUD Section 8 Income Guidelines: HOUSEHOLD SIZE ANNUAL INCOME LIMIT 1 2 $36,700 $41,900 3 $47,150 4 $52,400 5 $56,600 6 $60,800 7 $65,000 8 $69,150 Please check the corresponding letter, which further describes the activity you are proposing: ■ Public Service Projects will most likely be (c), or in some cases (a), per CDBG Eligibility Requirements. a) The project will benefit a clientele that is generally presumed by HUD to be below the eligible income limits. The following groups are presumed to meet this criterion: abused children, battered spouses, elderly persons, and illiterate persons and persons with acquired Immune Deficiency Syndrome (AIDS) b)_X The project information on family size and income shows that it is evident that at least 51 percent of the clientele are persons whose family income does not exceed the CDBG eligible income limit (i.e. mapping service area and demonstrating that more than 51 % of persons in the service area are low-moderate income). c) The project has income limits that limit the activity exclusively to CDBG eligible income persons. 11 0 "f7r.a t:~ ~trCiiw . r'„Ir. .I :i . i, 1 Gt barf 0 . . . , 0 \_J 8. ADDITIONAL APPLICATION DISCLOSURE STATEMENT All organizations that submit this application must provide accurate data concerning the number and income levels of clients and/or location and nature of projects/services, as well as demonstrated site control. Estimates are unacceptable except for previously non- CDBG funded agencies. This stipulation shall apply to all organizations that are subsequently awarded funding. Any organization that falsifies information, either accidentally or intentionally shall be required to reimburse the City for any funds paid out and shall not be permitted to apply for funding in the future. The applicant hereby proposes to provide the services or projects for the City of Rosemead as stated in this proposal. If this proposal is approved and funded, it is agreed that relevant federal, state and local regulations and other assurances, as required by the City of Rosemead, will be adhered to. As the duly authorized representative of the applicant organization, I certify that the applicant is fully capable of fulfilling its obligation under this proposal. DATE: Z -Z SIGNED: TITLE: 6 {/I P~~ I / cc}czt f 01E0 ORGANIZATION: W G,S I- S-MA G t I vC' iI -C y Y14 c4i- 12 • 0 Q L Q U) O M O w a w a M~ W Q m w U co 0 U U s m m o o _ L a o F- a) U } c L U L ~ -0 O L O m C- CU L O ~ , r O « ~ a it U- 0 .20 rt+ E U) U) 0 O L C O O. a) m In r C 0 a) L ca o ~ co m N C _ c0 N V C N L «c tr_ a O m ` O O O e w ) O ~ N (Q (n c r Rf U (C U O O L N > > W 0 I Mm C 0 E ~r IL m U. L Cl) T- 0 0 i 3 Q .a 1- ,w V D m Z LL a O Q H W 2 w v ~ O N OD IT ~ 64 61). ~ U H W C m ~ O O O W N O IL O p 69 ~ 69 CL 641, J N N O 0 `t N 0 N N Q I- O O `l- I- N 69 N - 6ck N 64 N 60 m D U L) w w w F- _ ~ Z O W J U ~ W 0 0 D 0 Z - F- H Z) Co _j 0 D C: ca a a) CL a CL U) C N N m U U U L W Q U) 7 C C U) W C7 ca O a) :3 CA C C N N (D a W O cq O i r m m U C Q Q W a C m a~ C • ■ ■ ■ ■ d Q F- ' 0 0 0 EXHIBIT B -BOARD OF DIRECTORS AFFIDAVIT All applicant Agencies must complete this affidavit listing the members of the Board of Directors and all other officers. If there are changes in the Board membership after the request is submitted, the City of Rosemead must be notified in writing. In submitting this funding request, I, Designee Art Narvaez depose and say that I am President of the West San Gabriel Valley YMCA Board of Directors, 401 E Corto Street, Alhambra, CA 91801. The other members and officers of the Board of Directors of this Agency are: (Please list names of current Board Members and attach an additional sheet, if necessary): 5. DATE: AT: Alhambra, California THE APPROPRIATE AGENCY DESIGNEE MUST SIGN AND AFFIX THE SEAL (Corporate Seal) I certify and declare under penalty of perjury that the foregoing is true and corre 1AZik J.2 N~tr \IQGZ Print Name Sig ature an le I 7 rc 15 • WEST SAN GABRIEL VALLEY *CA Stephen Chan G.E. Property Management Daninger, Michael Narvaez, Arthur Retired Superintendent of Schools Pavon, Joe Owner Towing Co. Sham, Stephen Printing Standerfer, Harold Alhambra Deputy Superintends of Schools Supawong, Jennie Investment Advisor Tan, Kim Realtor Wong. David W.Y. International Inc. Yonemoto, Stan 55 S. Raymond Suite # 100 Yonemoto Physical Therapy Alhambra, CA 91801 BOARD OF DIRECTORS 2005- 2006 33 E Valley Blvd Suite 201 FUNDRAISING 2007 Alhambra, CA 91801 CHAIR (B) (626) 458-9000 (C) (626) 456-1111 (F) (626) 282-9777 Stephens )geproperty. corn CAMP COMMITTEE 2008 (1.1) (626) 281-9675 CHAIR (B) (626) 402-2086 daninger Aworldnet. att. net PRESIDENT 2005 (R) (626) 796-1565 617 N. Granada Ave Alhambra, CA 91801 1240 Encino Dr San Marino, CA 91108 VICE-PRESIDENT (B) (626) 289-7277 (F) (626) 289-8429 (C) (626) 688-2212 alstow a)charterintemet.com 905 Westminster Ave. Alhambra, CA 91803 EXECtrrtVE 2003 (B) (626) 576-0209 COMMITTEE Fax (626) 576-0433 Stephen(&-plazaprint.com 126 E. Valley Blvd. Alhambra, CA 91801 2005 (B) (626) 308-2380 Fax (626) 308-2724 Standerfer harold(alhambraA12.ca.us 15 W. Alhambra Rd. Alhambra, CA 91801 (H) (626) 300-5805 2008 (B) (626) 821-1008 j supawon g; ei,etechsecurities. com 705 N. Monterey Street Alhambra, CA 91801 2004 (B) (626) 289-2121 (R) (626) 300-8738 Cell (626)786-1272 Fax (323) 724-3994 kirnt ang,sbcglobal.net 429 N. Ynez Ave Monterey Park, CA 91754 SECRETARY 2007 (B) (323) 726-8733 (F) (323) 726-9409 dav1dnwongr,,Mintl . com 2000S. Garfield Ave. Commerce, CA 90040 2004 (B) (626) 576-0591 Fax (626) 576-5890 Cell (626) 378-1930 star a yonemoto.com 1/30/2006 Board EXCCUtive Committee Roster 2(X)5 0 0 Form 990 RA of Organization Exempt from Income Tax Under section 501(c), 527, or 4947(aXl) of the Internal Revenue Code (except black lung benefit trust or private foundation) rtment of the Treasury ial Revenue Service ► The organization may have to use a copy of this return to satisfy state reporting rec A For the 2004 calendar year, or tax year beginning , 2004, and B Check if applicable: Address change pIIRS labels YOUNG MEN'S CHRISTIAN ASSOCIATION OF °f riot WEST SAN GABRIEL VALLEY Name change or~ype. 401 EAST CORTO STREET See Initial return ALHAMBRA, CA 91801 Final return bons. Amended return Application pending a Section 501(cX3) organizations and 4947(aX1)) nonexempt charitable trusts must attach a completed Scfledule A (Form 990 or 990-EZ). G Web site: I~ J Organization type (check only one). b. 0 501(c) 3 - (insert no.) F1 4947(a)(1) or 11 527 K Check here I"❑ if the organization's gross receipts are normally not more than $25,000. The organization need not file a return with the IRS; but if the organization received a Form 990 Package in the mail, it should file a return without financial data. Some states require a complete return. and 10b to line 12... a` OMB No. 15450047 Employer Identifica 95-164405 Telephone number F raccounong method: Cash X Accrual n Other (specify) H and I are not applicable to section 527 organizations. H (a) Is this a group return for affiliates?.... 11 Yes M No H (b) If 'Yes: enter number of affiliates ► H (e) Are all affiliates included?.......... Des EJNo Of 'No,' attach a list. See instructions.) H (d) Is this a separate return filed by an organization covered by a group ruling? n Yes 1 X I No Group Exemption Number... 10, VI Check ► X if the organization is not required to attach Schedule B (Form 990, 990-EZ, or 990-PF). it-art I I Kevenue, txpenses, and c;hanges to Net Assets or Fund Balances (See Instructions) 1 Contributions, gifts, grants, and similar amounts received: a Direct public support 1 a 94,377. b Indirect public support 1 b c Government contributions (grants) 1 c d Total (ad thr ughlces S I 94 377. noncash $ g c) (cash r ) 1d 94,377. 2 Program service revenue including government fees and contracts (from Part VII, line 93) 2 709,796. 3 Membership dues and assessments 3 4 Interest on savings and temporary cash investments 4 422,282. 5 Dividends and interest from securities 5 439. 6a Gross rents 6a b Less: rental expenses 6 b c Net rental income or (loss) (subtract line 6b from line 6a) 6c R 7 Other investment income (describe........ 0- ) 7 E v 8a Gross amount from sales of assets other (A) Securities (B) Other E N than inventor y 88 E b Less: cost or other basis and safes expenses 8b c Gain or (loss) (attach schedule) 8c d Net gain or (loss) (combine line 8c, columns (A) and (B)) 8d 9 Special events and activities (attach schedule). If any amount is from gaming, check here..... a Gross revenue (not including $ of contributions reported on line 1a) 9a b Less: direct expenses other than fundraising expenses 9b c Net income or (loss) from special events (subtract line 9b from line 9a) 9c 10a Gross sales of inventory, less returns and allowances 10a b Less: cost of goods sold 10 b c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from line 10a) 10c 11 Other revenue (from Part VII, line 103) 11 12 Total revenue (add lines 1 d, 2. 3, 4, 5, 6c, 7, 8d, 9c, l Oc, and 11) 12 1,226,894. E 13 Program services (from line 44, column (B)) 13 1, 191, 902 . x P 14 Management and general (from line 44, column (C)) . . . . . . . . . . . . . . . . . 14 254,606. E N 15 Fundraising from line 44, column (D . , . , , . ( 15 S E 16 Payments to affiliates (attach schedule) 16 s 17 Total expenses (add lines 16 and 44, column (A)) 17 1,446,508. 18 Excess or deficit for the year subtract line 17 from line 12 18 -219,614. E s 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 19 337,345 . T T 20 Other changes in net assets or fund balances (attach explanation) See..S.tatement..1 20 33,153. s 21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) . 21 1, 150,884. SAA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. TEEA0107L 01/07105 Form 990 (2004) i ~ J I Part 11 I Statement of Functional Expenses All organizations must complete column (A). Columns (B), (C), and (D) are required for section 501(c)(3) and (4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others. Joint Costs. Check. if you are following SOP 98-2. Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services?....... t►[] Yes XO No If 'Yes,' enter (i) the aggregate amount of these joint costs $ ; (i) the amount allocated to Program services $ ; (iii) the amount allocated to Management and general $ and (iv) the amount allocated Wha All o clie izati Do not include amounts reported on line 6b, Bb, 9b, IOb, or 16 of Part L (A) Total (B) Program services (C) Management and general (D) Fundraising 22 Grants and allocations (aft sch) (cash $ non-cash $ 22 23 Specific assistance to individuals (aft sch)....... 23 24 Benefits paid to or for members (aft sch) 24 25 Compensation of officers, directors, etc......... 25 67,500. 33,750. 33,750. 26 Other salaries and wages. 26 592, 041. 503, 235. 88,806. 27 Pension plan contributions. 27 28 Other employee benefits 28 66, 025. 56,121. 9,904. 29 Payroll taxes 29 56,401. 45,910. 10,491. 30 Professional fundraising fees 30 31 Accounting fees 31 22,526. 22,526. 32 Legalfees 32 33 Supplies 33 10,875. 9,244. 1,631. 34 Telephone 34 14,874. 5, 950. 8,924. 35 Postage and shipping 35 3,200. 3,200. 36 Occupancy 36 121, 714. 100, 779. 20,935. 37 Equipment rental and maintenance.. 37 41,468. 41,468. 38 Printing and publications 38 2,943. 2, 943. 39 Travel 39 10,680. 9,078. 1,602. 40 Conferences, conventions, and meetings 40 1,489. 1, 489. 41 Interest 41 6,662. 6,662. 42 Depreciation, depletion, etc (attach schedule)..... 42 100, 936. 93, 870. 7,066. 43 Other expenses not covered above (itemize): a See Statement 2 - - - - _ _ 43a 327,174. 288, 065. 39,109. b------------------- 43b c - 43c d 43d e------------------- 43e 44 Total functional expenses (add lines 22 • 43). Organizations completing columns (B) - (D), carry these totals to lines 13 - 15..... 44 1, 446, 508. 1,191, 902. 254, 606. 0. t is the organization's primary exempt purpose? ► _S_P_R_I_T,_ __OC_I_AL_ PHYSICAL D E VE L M E NT OP - Program Service Expenses _ _ _ _ _ _ _ _ _ _ rganizations must describe their exempt purpose achievements in a clear and concise manner. State the number of ts served, publications issued, etc. Discuss achievements that are not measurable. (Section 501(c)(3) & (4) organ- ons and 4947(a)(1) nonexempt charitable trusts must also enter the amount of rants & allocations to others.) ( (R4) orgfor and uired 501 (c) (3) {4) organizaanon( tions annd a9a7(a){t trusts: but optional otners.) THE YMCA OF WEST SAN GABRIEL VALLEY PROVIDES VARIOUS PROGRAM - - - VE- FORTH SPIRITUAL ACTIVIT IES E , SOCIAL , AN D PHY SIC AL MENTAL DE LOPMENT - - - - - - _ A N D I M PRO V E A N ULTS MEN T FOR YOUTHS A D IN THE D COMMUNITY . (Grants and allocations $ ) 1, 191, 902. - - - (Grants and allocations $ } (Grants and allocations $ ) (Grants and allocations $ ) Other program services (Grants and allocations $ ) n f Total of Program Service Expenses (should equal line 44, column (B), Program services) 1,191,902. BAA TEEA0102L 01107105 Form 990 (2004) • • • Form 990 OF 4051 Part IV Balance Sheets (See Instructions) Note: Where required, attached schedules and amounts within the description (A) (B) column should be for end-of-year amounts only. Beginning of year End of year 45 Cash - non-interest-bearing 14,302. 45 3,739. 46 Savings and temporary cash investments 46 47a Accounts receivable 47a 10,044, b Less: allowance for doubtful accounts , 47b 9,157. 47c 10,044. 48a Pledges receivable 48a 935. bLess: allowance for doubtful accounts............ 48b 12,318. 48c 935. 49 Grants receivable 49 A 50 Receivables from officers, directors, trustees, and key s employees (attach schedule) 50 E 51 a Other notes & loans receivable (attach sch) 51 a s b Less: allowance for doubtful accounts 51 b 51 c 52 Inventories for sale or use 52 53 Prepaid expenses and deferred charges -9,628. 53 54 Investments - securities (attach schedule) ►E] Cost ❑ FMV 10,600. 54 36,891. 55a Investments - land, buildings, & equipment: basis 55a b Less: accumulated depreciation (attach schedule) 55b 55c 56 Investments - other (attach schedule) 56 57a Land, buildings, and equipment: basis............ 57a 3,372,574. b Less: accumulated depreciation (attach schedule) S.tatement..3.... 57b 1,680,131. 1, 793, 379. 57c 1, 692, 443. 58 Other assets (describe ) . 15,431. 58 59 Total assets (add lines 45 through 58) (must equal line 74) 1, 845, 559. 59 1,744,052. 60 Accounts payable and accrued expenses 248, 724. 60 204, 166. 61 Grants payable 61 s 62 Deferred revenue 62 1 L 63 Loans from officers, directors, trustees, and key employees (attach schedule) 63 1 T 64a Tax-exempt bond liabilities (attach schedule) 64a 1 b Mortgages and other notes payable (attach schedule) 240, 566. 64b 252,087. s 65 Other liabilities (describe ► See Statement 4 ) . 18,924. 65 136,915. 66 Total liabilities (add lines 60 through 65) 508, 214. 66 593,168. Organizations that follow SFAS 117, check here X and complete lines 67 1r through 69 and lines 73 and 74. A 67 Unrestricted 1, 286, 992. 67 1, 145, 284. 68 Temporarily restricted 50,353. 68 5,600. 69 Permanently restricted 69 Organizations that do not follow SFAS 117, check here and complete lines 70 through 74. N 70 Capital stock, trust principal, or current funds 70 B 71 Paid-in or capital surplus, or land, building, and equipment fund 71 A 72 Retained earnings, endowment, accumulated income, or other funds 72 O C 73 Total net assets or fund balances (add lines 67 through 69 or lines 70 through 72; column (A) must equal line 19; column (B) must equal line 21)............ 1, 337, 345. 73 1,150,884. 74 Total liabilities and net assets/fund balances (add lines 66 and 73)........... 1, 845, 559. 74 1,744,052. Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments. BAA TEEAO103L 01107i05 0 0 Form 990 (2004) YOUNG OF 95- Part IV-A Reconciliation of Revenue per Audited Part IV-B Reconciliation of Expenses per Audited Financial Statements with Revenue Financial Statements with Expenses per Return (See instructions.) per Return a Total revenue, gains, and other support a Total expenses and losses per audited per audited financial statements.......... 1~ a 1, 232, 265. financial statements a 1,446,508. b Amounts included on line a but b Amounts included on line a but not not on line 12, Form 990: on line 17, Form 990: (1) Net unrealized (1) Donated serv- gains on ices and use investments.... $ 5,371. of facilities $ (2) Donated serv- (2) Prior year adjust- ices and use ments reported on of facilities $ line 20, Form 990.... $ (3) Recoveries of prior (3) Losses reported on year grants $ line 20, Form 990.... $ (4) Other (specify): (4) Other (specify): $ $ Add amounts on lines (1) through (4) b 5,371. Add amounts on lines (1) through (4) b c Line a minus line b C 1, 226, 894. c Line a minus line b. C 1, 446, 508. d Amounts included on line 12, d Amounts included on line 17, Form 990 but not on line a: Form 990 but not on line a: (1) Investment expenses (1) Investment expenses _ not included on line not included on line 6b, Form 990...... $ 6b, Form 990....... (2) Other (specify): (2) Other (specify): $ $ Add amounts on lines (1) and (2).. d Add amounts on lines (1) and (2).. d e Total revenue per line 12, Form a Total expenses per line 17, Form 990 (line c plus line d)............ ► e 1,226, 894. 990 (line c plus line d) ► e 1, 446, 508. Part V List of Officers, Directors, Trustees, and Key Emplovees (List each one even if not compensated: see instructions.) (B) Title and average hours (C) Compensation (D) Contributions to (E) Expense (A) Name and address per week devoted (if not paid, employee benefit account and other to position enter -0-) plans and deferred allowances compensation ARTHUR-NAVAREZ - - - - - - - - - - President 0. 0. 0. None DAVID WONG------------- Secretary 0. 0. 0. None JOE PAVON Vice President 0. 0. 0. 905 WESTMINSTER AVE None ALHAMBRA, CA 91803 75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your organization and all related organizations, of which more than $10,000 was provided by the related organizations? Yes BAA attach schedule - see instructions. TEF-AD104L 01/07/05 X] No Form 990 (2004) 0 0 0 Form 990 76 Did the organization engage in any activity not previously reported to the IRS? If 'Yes,' attach a detailed description of each activity 76 X 77 Were any changes made in the organizing or governing documents but not reported to the IRS? 77 X If 'Yes,' attach a conformed copy of the changes. 78a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? 78a X b If 'Yes,' has it filed a tax return on Form 990-T for this yearZ 78 b N 'A 79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? If 'Yes,' attach a statement 80a Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc, to any other exempt or nonexempt organization? b If 'Yes,' enter the name of the organization ► _N/A _ _ _ and check whether it is T] exempt or nonexempt. 81 a Enter direct and indirect political expenditures. See line 81 instructions 181 aI 0 . b Did the organization file Form 1120-POL for this year? 82 a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than fair rental value? b If 'Yes,' you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an expense in Part II. (See instructions in Part III.) 182bI N11 83a Did the organization comply with the public inspection requirements for returns and exemption applications? b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? 84a Did the organization solicit any contributions or gifts that were not tax deductible? b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible 85 501(c)(4), (5), or (6) organizations. a Were substantially all dues nondeductible by members? b Did the organization make only in-house lobbying expenditures of $2,000 or less? If 'Yes' was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year. c Dues, assessments, and similar amounts from members 85c N/P. d Section 162(e) lobbying and political expenditures 85d N/A e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85e N/A f Taxable amount of lobbying and political expenditures (line 85d less 85e) 85f N/A g Does the organization elect to pay the section 6033(e) tax on the amount on line 85f? . h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line 85f to its r easonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax yearn 86 501(c)(7) organizations. Enter: a Initiation fees and capital contributions included on line 12 86a N/A b Gross receipts, included on line 12, for public use of club facilities 86b N/A 87 501(c)(12) organizations. Enter: a Gross income from members or shareholders........ 87a N/A bGross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) 88 At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If 'Yes,' complete Part lX 89a 501(c)(3) organizations. Enter: Amount of tax imposed on the organization during the year under: section 4911 ► 0 . ; section 4912 ► 0 . ; section 4955 ► 0. b 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? If 'Yes,' attach a statement explaining each transaction X c Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 ► 0. d Enter: Amount of tax on line 89c, above, reimbursed by the organization ► 0. 90a List the states with which a copy of this return is filed ► None b Number of employees employed in the pay period that includes March 12, 2004 (See instructions.) 90 b 0 91 The books are in care of ► MIKE MOGENSON Telephone number ► 626-576-0226 Located at ► 401 E. CORTO STREET, ALHAMBRA, CA ZIP + 4 ► 91801 92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041- Check here N/A BAA amount of tax year *I 92 Form 990 (2004) TEEA0105L 01/07/05 Form 990 (2004) YOUNG MEN'S CHRISTIAN ASSOCIATION OF' 95-1644051 Page 6 Part VII Analvsis of Income- Producina Activities (see instructions.) Note: othen 93 f 94 95 96 97 98 99 100 101 102 103 b c d e 104 Unrelate d business income Excluded b s ection 512, 513, or 514 E Enter gross amounts unless Ilse indicated. (A) Business code (B) Amount (C) Exclusion code (D) Amount r Related o exempt function income Program service revenue: (OTHER INCOME 2,605. )PROGRAM FEES 707,191. f Medicare/Medicaid payments Fees & contracts from government agencies . Membership dues and assessments.. Interest on savings & temporary cash invmnts.. 422,282. Dividends & interest from securities. . 439. Net rental income or (loss) from real estate: debt-financed property . not debt-financed property.......... . Net rental income or (loss) from pers prop Other investment income............ Gain or (loss) from sales of assets other than inventory Net income or (loss) from special events..... . Gross profit or (loss) from sales of inventory . Other revenue: a ubtotal (add columns (B), (D), and (E)) e g a b 1,132,5177 105 Total (add line 104, columns (8), (D), and (E)) 1~ 1,132,517. Line No. Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment V I of the organization's exempt purposes (other than by providing funds for such purposes). (See instnrctinns ) (A) Name, address, and EIN of corporation, partnership, or disregarded entity (B) Percentage of ownership interest (C) Nature of activities (D) Total income (E) End-of-year assets N/A % 0 % rare n IIIlvrrrldUVrl rSe arum I rangers rassoclatea witn rersonai 6enern t ontracis (see instructions.) a Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? HYes X No b Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?.......... Yes X No Note: If 'Yes' to (b), file Form 8870 and Form 4720 (see instructions). Un - der penalties of peryu I eclare.. - ' that I have ezammed this return, mcl udmg accompanying schedules and statements, antl to the best of my knowledge and belief, d is Please Sign Here Date Paid Preparer's mare Check if sell. , General Instruction W) Pre- signature I ON- X mployed e X N/A arer's Firm's name (or James F. Hundshamer, C.P.A. se y yours if self- em toyed), d ► 525 South Myrtle Avenue, Suite 210 EIN N/A Onl +4• an Monrovia, CA 91016 Phone no. (626) 359-7103 BAA TEEA0106L 10/03103 Form 990 (2004) 0 0 Organization Exempt Under SCHEDULE A Section 501(cx3) (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Name of the organization (See (Except Private Foundation) and Section 501(e), 501(f), 501(k), 501(n), or Section 4947(axl) Nonexempt Charitable Trust Supplementary Information - (See separate instructions.) MUST be completed by the above organizations and attached to their Form 990 or 990-EZ. YOUNG MEN'S CHRISTIAN ASSOCIATION OF Employer identification number List each one. If there are none, enter 'None.') (a) Name and address of each employee paid more than $50,000 (b) Title and average hours per week devoted to position (c) Compensation ) Contributions it to employee plans and deferred compensation (e) Expense account and other allowances None Total number of other employees paid over $50,000 0.1 0 I Part 11 I Compensation of the Five Highest Paid Independent Contractors for Professional Services (See instructions. List each one (whether individuals or firms). If there are none, enter 'None.') (a) Name and address of each independent contractor paid more than $50,000 (b) Type of service (c) Compensation None Total number of others receiving over $50,000 for professional services.......... ► 0 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 and Form 990-EZ. 2004 Schedule A (Form 990 or 990-EZ) 2004 TEF-AO401L 07122'04 CJ 10 Schedule A (Form 990 or 990-EZ) 2004 YOUNG MEN'S CHRISTIAN ASSOCIATION OF 95-1644051 Paqe 2 Part III Statements About Activities (See instructions.) Yes No 1 During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? If 'Yes,' enter the total expenses paid or incurred in connection with the lobbying activities..... I. $ N/A (Must equal amounts on line 38, Part VI-A, or line i of Part VI-B.) 1 X Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI-A. Other organizations checking 'Yes' must complete Part VI-B AND attach a statement giving a detailed description of the lobbying activities. 2 During the year, has the organization, either directly or indirectly, engaged in any of the following acts with any substantial contributors, trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any such person is affiliated as an officer, director, trustee, majority owner, or principal beneficiary? (!f the answer to any question is 'Yes,' attach a detailed statement explaining the transactions.) a Sale, exchange, or leasing of property? . . . . . . . . . . 2a X b Lending of money or other extension of credit? 2b X c Furnishing of goods, services, or facilities? 2c X d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? 2d X e Transfer of any part of its income or assets? 2e X 3a Do you make grants for scholarships, fellowships, student loans, etc? (If 'Yes,' attach an explanation of how you determine that recipients quality to receive payments.) 3a X b Do you have a section 403(b) annuity plan for your employees? 3b X 4a Did you maintain any separate account for participating donors where donors have the right to provide advice on the use or distribution of funds? 4a ~ X b Dc you provide credit counseling, debt management, credit repair, or debt negotiation services? bl _ X Part IV Reason for Non-Private Foundation Status (See instructions.) The organization is not a private foundation because it is: (Please check only ONE applicable box.) 5 A church, convention of churches, or association of churches. Section 170(b)(1)(A)(i). 6 A school. Section 170(b)(1)(A)(ii). (Also complete Part V.) 7 A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii). 8 A Federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v). 9 A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state 10 F]An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1)(A)(1v). (Also complete the Support Schedule in Part IV-A.) 11a XD An organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.) 11b F] A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.) 12 F] An organization that normally receives: (1) more than 33-113% of its support from contributions, membership fees, and gross receipts from activities related to its charitable, etc, functions - subject to certain exceptions, and (2) no more than 33-113% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Also complete the Support Schedule in Part IV-A.) 13 n An organization that is not controlled by any disqualified ppersons (other than foundation managers) and supports organizations described in: (1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2). (See section 509(a)(3).) Provide the following information about the supported organizations. (See instructions.) (a) Name(s) of supported organization(s) I (b) Line number from above 14 n An organization organized and operated to test for public safety. Section 509(a)(4). (See instructions.) BAA TEEA0402L 07127M Schedule A (Form 990 or Form 990-EZ) 2004 • 2004 YOUNG MEN'S 1644 JPart IV-A Support Schedule (Complete only if you checked a box online 10, 11, or 12.) Use cash method of accounting. Note: You may use the worksheet in the instructions for converting from the accrual to the cash method of accounting. Calendar year (or fiscal year (a) (b) (c) (d) (e) beginning in) ► 2003 2002 2001 2000 Total 15 Gifts, grants, and contributions received. (Do not include unusual rants. See line 28.)... 168, 542. 238, 445. 165, 927. 187, 971. 760, 885. 16 Membership fees received...... 455, 644. 466P935. 454, 451. 455, 050. 1, 832, 080. 17 Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc, purpose 578, 711. 752, 008. 889, 940. 879, 744. 3,100, 403. 18 Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organ- ization after June 30, 1975........... 278. 588. 2,518. 5,020. 8,404. 19 Net income from unrelated business activities not included in line 18...... . 20 Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf 21 The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge 22 Other income. Attach a schedule. Do not include gain or (loss) from sale of capital assets 23 Total of lines 15 through 22 1, 203, 175. 1, 457, 976. 1, 512, 836. 1, 527, 785. 5,701,772. 24 Line 23 minus line 17.......... 624, 464. 705, 968. 622, 896. 648, 041. 2, 601, 369. 25 Enter I% of line 23 12,032. 14,580. 15, 128. 15, 278 . 26 Organizations described on lines 10 or 11: a Enter 2% of amount in column (e), line 24.......... ► 26a 52,027. b Prepare a list for your records to show the name of and amount contributed by each person (other than a governmental unit or publicly supported organization) whose total gifts for 2000 through 2003 exceeded the amount shown in line 26a. Do not file this list with your return. Enter the total of all these excess amounts 26 b c Total support for section 509(a)(1) test: Enter line 24, column (e) 26c 2, 601, 369. d Add: Amounts from column (e) for lines: 18 8,404. 19 22 26b 26d 8,404, e Public support (line 26c minus line 26d total) ► 26e 2, 592, 965. f Public support percentage (line 26e (numerator) divided b line 26c (denominator)) 1~ 26f 99.68 % 27 Organizations described on line 12: N/A a For amounts included in lines 15, 16, and 17 that were received from a 'disqualified person,' prepare a list for your records to show the name of, and total amounts received in each year from, each 'disqualified person.' Do not file this list with your return. Enter the sum of such amounts for each year: (2003) (2002) (2001) (2000) b For any amount included in line 17 that was received from each person (other than 'disqualified persons), prepare a list for your records to show the name of, and amount received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) $5,000. (Include in the list organizations described in lines 5 through 11, as well as individuals.) Do not file this list with your return. After computing the difference between the amount received and the larger amount described in (1) or (2), enter the sum of these differences (the excess amounts) for each year: (2003) (2002)------------ (2001)------------ (2000)------------- c Add: Amounts from column (e) for lines: 15 16 17 20 21 27c d Add: Line 27a total..... and line 27b total............ 27d e Public support (line 27c total minus line 27d total) ► 27e f Total support for section 509(a)(2) test: Enter amount from line 23, column (e) 01 27f g Public support percentage (line 27e (numerator) divided by line 27f (denominator)) 27g o 28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 2000 through 2003, prepare a list for your records to show, for each year, the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant. Do not file this list with your return. Do not include these grants in line 15. BAA TEEA04031L 07/23104 Schedule A (Form 990 or 990-E2) 2004 0 0 • 990 or JPart V I Private School Questionnaire (See instructions.) (10 be completed ONLY by schools that checked the box on line 6 in Part Iv) N/A 29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of its governing body? 30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships? 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? If 'Yes,' please describe; if 'No,' please explain. (If you need more space, attach a separate statement.) 32 Does the organization maintain the following: a Records indicating the racial composition of the student body, faculty, and administrative staff? 32a b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis? c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? d Copies of all material used by the organization or on its behalf to solicit contributions? If you answered 'No' to any of the above, please explain. (If you need more space, attach a separate statement.) 33 Does the organization discriminate by race in any way with respect to: a Students' rights or privileges? b Admissions policies? c Employment of faculty or administrative staff? d Scholarships or other financial assistance? . e Educational policies7 f Use of facilities? g Athletic programs? h Other extracurricular activities? If you answered 'Yes' to any of the above, please explain. (If you need more space, attach a separate statement.) 34a Does the organization receive any financial aid or assistance from a governmental agency? b Has the organization's right to such aid ever been revoked or suspended? If you answered 'Yes' to either 34a or b, please explain using an attached statement. 35 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev Proc 75.50, 1975-2 C.B. 587, covering racial BAA TEEa,oaoaL 07/23/134 Jcne0ule A tr-orm yyu or 0 0 • jPart VI-A I Lobbying Expenditures by Electing Public Charities (See instructions.) (To be completed ONLY by an eligible organization that filed Form 5768) N/A Check ► a I I if the organization belongs to an affiliated group. Check ► b I I if you checked 'a' and 'limited control' provisions apply. Limits on Lobbying Expenditures (a) Affiliated group To be completed (The term 'expenditures' means amounts paid or incurred.) totals for ALL electing organizations 36 Total lobbying expenditures to influence public opinion (grassroots lobbying)......... 36 37 Total lobbying expenditures to influence a legislative body (direct lobbying) 37 38 Total lobbying expenditures (add lines 36 and 37) 38 39 Other exempt purpose expenditures 39 40 Total exempt purpose expenditures (add lines 38 and 39) 40 41 Lobbying nontaxable amount. Enter the amount from the following table - If the amount on line 40 is - The lobbying nontaxable amount is - Not over $500,000 20% of the amount on line 40 . Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000.......... $115,000 plus 10% of the excess over $1,000,000 41 Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000 Over $17,000,000 $1,000,000....................... 42 Grassroots nontaxable amount (enter 25% of line 41) 42 43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36 43 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38. _ . 44 Caution: if there is an amount on either line 43 or line 44, you must file Form 4720. 4 -Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 45 through 50.) Lobbying Expenditures During 4 -Year Averaging Period Calendar year (a) (b) (c) (d) (e) (or fiscal year 2004 2003 2002 2001 Total beginning in) 45 Lobbying nontaxable amount 46 Lobb ing ceiling amount 0500 of line 45(e))...... 47 Total lobbying expenditures 48 Grassroots non- taxable amount...... . 49 Grassroots ceding amount (150% of line 48(e)). . 4 0 * . 50 Grassroots lobbying expenditures Part VI-B Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI-A) (See instructions.) N/A During the year, did the organization attempt to influence national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: Yes No Amount a Volunteers b Paid staff or management (Include compensation in expenses reported on lines c through h.) c Media advertisements d Mailings to members, legislators, or the public e Publications, or published or broadcast statements . f Grants to other organizations for lobbying purposes . g Direct contact with legislators, their staffs, government officials, or a legislative body h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means i Total lobbying expenditures (add lines c through h.) If 'Yes' to any of the above, also attach a statement giving a detailed description of the lobbying activities. BAA Schedule A (Form 990 or 990-EZ) 2004 TEEA0405L 07123104 • Schedule A (Form 990 or j Part vll I Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations (See instructions) 51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations? a Transfers from the reporting organization to a noncharitable exempt organization of: Yes No (i)Cash 51a (i) X (H)Other assets a ii) X b Other transactions: (i)Sales or exchanges of assets with a noncharitable exempt organization b X (ii)Purchases of assets from a noncharitable exempt organization b (ii) X (iii)Rental of facilities, equipment, or other assets b (iii) X (iv) Reimbursement arrangements b iv) X (v)Loans or loan guarantees b v) X (vi)Performance of services or membership or fundraising solicitations b (vi) X c Sharing of facilities, equipment, mailing lists, other assets, or paid employees C X d If the answer to any of the above is 'Yes,' complete the. following, schedule. Column (b) should always show the fair market value of a I b I c I d Line no. Amount involved Name of noncharitabte)exempt organization Description of transfers, transactions, and sharing arrangements 52a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527? Yes X" No TEEA04061- 11129/04 BAA Schedule A (Form 990 or 990-E2) 2004 CD m O AA~ ~ W LL. W o i Z o aw o U- -j J m u> j .0 a W L Z- Q. a a' CD ~Q NC) =Z ova o WW W a Z W L. O Q 0 N Iq C M C;4 C N r LO C C) U ° C d U O d d, m d D ~m [n \ a om 0 o\ ~ rn CL 0 A ~a n p Cn C" U ~ m Wyl O U 0 0 W d~ o~ 01 rn O O O Q N N M R h O O M I~ f~ st 0 00 lD C O Or O N t0 M 00 ct~0 L' Ci e m co V N 00 ~r1 u1 .n ~r1 u7 1:1 u7 .c 1 .n u-~ u'i u•) u' u-! 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Q W U ) s = H " a L Z W rL a w 7 g U C O U F . `QLq U w 6 y O w a. ~w _ U n W ~ 3 2 w S Q c~ D Q = U W w U- w O ) W W d' w en cn U j ~pp ct < 4 g v 1f'1 u7 YN'] 1mA uM'Y ~fC" Y o0 CD W 7 1 O u z N O Q 0 VJ J V QJ aQQ: y pm =Z C UQ o NN m WW W 0 Z W LL. O 0 O N co r 0 N In C 0 U Co s • O o o O O O O O O CD O O O O O O O o O O O O O O O O o w ~ h h h h h h h h h h h h h h h J J J J J J J J J J J J J J J J J J J J J J J J J J J \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ N N N N N N N N N N N Cl) N N N N N N N N N N N N N N N O 00 N O in ((pp pp~~ N _O 0 h M CO M N tMD C" n Oho C m oc U7 Q I~ Q (p Q N N < (D u7 M V M tD M N N N N ~ ~S N N 7 h V'f N N Y'] N u7 CL _O tD V"1 t~ tD N N O I~ c0 N I~ O M C" N 0o N O u7 ~f! 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CL s 5 d d d d F o a v a d ,a C W w w° o c m c¢ s a o 5 > N V] N N N N F- N g N O FQ" J J O W W O N O O O W L W W Q J J O O W W UJ W W W W W O W y, Q 4. dam- O N O J Z Z J J J J L: t= W F- W t W H W t= J U J H F- d d 8 D O D D O = S O O O O O Q LL LL W- lL LL Li N N N li N N d d d d J d d d lD O N M -7 Y'f c0 h oo m O 0 E-0 " m Q CO O G N (D M CD O h pp f0m CO tD [p tD [D h I~ h h h h h h h 0 OV 00 00 Ln U") Q O O O O O O O O O O O O O O M 10 O Q1 00 g M N N N f N CD N Ol V - N M W O ~ N m M AA~ ~ 1.i. ~ U h. h. h ~ n h h I~ h h. h. 1~ h . h. h h h. h h h. 1~ h 1~ h J J \ \ C/) Cn J \ N J \ fn J \ Cl) J \ co J \ V7 J \ V7 J \ (n J \ !n J \ U7 J \ to J \ !n J \ fn J \ Cn J \ U3 J \ In J J \ \ (n !n J \ fn J \ N J \ (n J \ (n J \ [n J \ fn d M [O a' M N M M N 00 N CD Q M a N N _ M N N _ _ N In N _ M m 00 M h * N_ tD O V 000 ~n N M v M W w oh0 X71 CO < O O S z d' N e7 1ri M f+'f c'; V- t`7 N N Sri M O; NN N N W O yy ym I O Z O om i.n Q W O L) CL 0 r_ O J cv v) a o _ a aW ~ (D m ^m o a Or = ~o Y Z a W N O o W W ' Um Fa n CD Z N m Q COpQ O < uN'f 00 u'f O f~'1 a f.0 Q CD (O a 8 O pp O p O N to LL r M u7 M M N M N N tl! ~ i'/) Q1 N N O a 0 O U N 0 N 0 .0+ ' N N O M \ \ N Ol \ ONl \ ~ \ ~ \ QNl \ ~ n ~ \ O ~ \ ~ ~ \ Ol Oh] ~ \ ~ \ O7 T \ T ^ ~ ~ S O O \ O\ \ O N N N \ \ \ \ ~ \ O M O O ~ y \ \ \ O \ w \ \ c> \ 00 \ 2 Ur ~ F- O 2 U Cn K 9 Z _ ~ n [A Y q U C a W O U J W W F- X U OC U \ O N or W Z J O U F 2 T d q W Q W v a O per- W O a d _ 0 c,z U o Z w z W a 3 Z 3 m I J O > Q Q > Q W O O ° U d W O W Q Q w ° ZO =D W U - C) . QU ! J C) V J J J W O U W J w J 3 J U_ o N w N J N W Y U cn W c/) W LL d N w ¢ X W r y W 2 Fn LL` J Q~ a d A N O o o w X o0 o °o ¢ ~ °o t= ~ t > ¢ O o o p.. LO O 5 a s d 2 LL a LL H LL LL U LL q 2 LL U O_ F- C H a c d) r- 4 oo m m g m S - s No oM r S o `6 0 0 s r ° 0 - 0 2004 Federal Statements Page 1 YOUNG MEN'S CHRISTIAN ASSOCIATION OF Client 120 WEST SAN GABRIEL VALLEY 95-1644051 10/17/05 1 1:03AM Statement 1 Form 990, Part I, Line 20 Other Changes in Net Assets or Fund Balances PRIOR YEAR INCOME DIFFERENCE $ 27,781. UNREALIZED NET GAINS T t l 5,372. 33 o a $ ,153. Statement 2 Form 990, Part II, Line 43 Other Expenses (A) (B) (C) (D) Program Management Total Services & General Fundraising ADVERTISING 651. 651. BANK CHARGES 10,693. 10,693. GARDENING SVC 3,835. 3,835. INSURANCE 78,342. 71,291. 7,051. NATIONAL SUPPORT DUES 10,551. 10,551. ORGANIZATIONAL DUES 857. 857. OTHER 700. 700. OUTSIDE SVC 13,510. 13,510. PERMITS AND TAXES 5,372. 5,372. RETURNED CHECKS -55. -55. SPECIAL ACTIVITIES 113,569. 113,569. UTILITIES 89,149. Total 327,174. 87,366. $ 288,065. 1,783. $ 39,109. $ 01 Statement 3 Form 990, Part IV, Line 57 Land, Buildings, and Equipment Accum. Book Category Basis Deprec. Value Automobiles / Transportation Equipment $ 43,027. $ 42,577. $ 450. Furniture and Fixtures 40,080. 39,975. 105. Machinery and Equipment 245,688. 219,731. 25,957. Buildings 2,730,386. 1,138,897. 1,591,489. Improvements 286,973. 238,951. 48,022. Land 26,420. 26,420. Total $ 3,372,574. 1,680,131. $ 1,692,443. Statement 4 Form 990, Part IV, Line 65 Other Liabilities ACCRUED VACATION $ 18,730. ACCRUED WAGES 7,859. RETIREMENT ACCRUAL 91,978. Rounding 1. TRUST ACCOUNTS T t l 18,347. 136 915 a o , . CDBG FUNDING APPLICATION AGENCY INFORMATION Agency Name: Rosemead High School Agency Address: 9063 E. Mission Drive Rosemead 91770 Number Street City Zip Code Administrator Telephone No. (626) 286-3141 Fax: (626) 286-6396 Project Site Address: 9063 E. Mission Drive Rosemead 91770 Number Street City Zip Code Project Manager Name: Diane Bladen Title: Principal Project Manager's Telephone No. (626) 286-3141 Fax: (626) 286-6396 Project Manager's Email Address: dbladen@emuhsd.k12.ca.us Describe Agency's overall function or purpose. Include history and experience in providing this service. (If more room is needed, please use additional paper and attach to the back of the application with a reference number. For the past 51 years, Rosemead High School counselors have provided classroom guidance, individual student planning, peer facilitation, and individual and small group (continued see attached). Has the Agency previously received funding from the City of Rosemead? YES [X] NO If yes, please identify the years and amounts funded: 6 • • • p. 6 continued: • counseling to the limits of its budget. Need always outstrips demand, particularly when non-academic crises occur and students need immediate attention. Counselors estimate 30% of the school's 2,020 students come from homes with significant dysfunctions. Counselors routinely see students who are in crisis due to child neglect, homelessness, domestic violence, conflicts with stepparents, sexual abuse by stepparents, family illness and death of a parent, drug and alcohol abuse in the home, involvement with gangs, prostitution, rape, and incidents of attempted suicide and self-mutilation. • • • • 2. PROJECT PROPOSAL AND DESCRIPTION In this section, briefly describe the project proposal, including cost estimates. Grant amount Requested: $5,460 Briefly describe your proposed Project/Program goals. Your response must describe the scope of services for the project, proposed solutions to problems identified in Priority Needs: Goal is to provide crisis intervention counseling and support to resolve at-risk high school students' short-term problems that are overwhelming and traumatic. Briefly describe and include resources dedicated to the program such as money, staff, equipment and supplies: The high school supports 5 counselors for 2,020 students who coordinate delivery of programs and services to help students achieve school success, and a psychologist who sees 6 students and families each day for special education testing and planning. Briefly describe your proposed program Activities. Your response must describe the strategies and techniques that comprise service and outreach methodology: School refers students in crisis to a qualified crisis intervention specialist. She will provide short-term (1-3 months) crisis intervention services, family outreach, referrals for long-term mental health, medical, and community agencies' services. Briefly describe the direct product of the program activities. Include the volume if work accomplished such as number of: low-income households served, youth, elderly, disabled or number of loan applications processed. Goals must include numeric goals for service that will be achieved during the balance of the program year: Students receive short-term counseling for problems that are overwhelming and traumatic. Students receive education, guidance, and resources to ensure the crisis is not prolonged. 252 low-income teens will be served in this three-month program. Can this Project /Program proceed on or before March 1, 2006 and end by June 30, 2006? [x ] YES [ ] NO 7 • • • • 3. PROJECT PROPOSAL AND DESCRIPTION (continued) If your proposal is for an existing Project/Program that is currently funded through the City of Rosemead, this request will: PLEASE CHECK ONLY ONE: 1. [ ] Increase Service. If so, how? 2. [ x ] Replace a previous source of funding. If so, list source and reason: Safety and 10th grade counseling funds used for other purposes 3. [ ] New program for FY 2005-2006 4. [ ] New request (not currently funded) 4. CLIENT INTAKE INFORMATION - FOR PUBLIC SERVICE ACTIVITIES The U.S. Department of Housing and Urban Development (HUD) requires that agencies obtain intake data from each client/family served. Does your agency obtain this information? [ x ] YES [ ] NO If yes, does your intake sheet obtain the following: ■ Name Yes[x ] No[ ] ■ Address Yes[ x ] No[ ] ■ City in which client last resided Yes[ x ] No[ ] ■ Number of Family members Yes[ x ] No[ ] ■ Total family (household) income Yes[ x ] No[ ] ■ Race/Ethnicity Yes[ x ] No[ ] ■ Female head of household Yes[ x ] No[ ] ■ Disability Yes[ x ] No[ ] 8 • C~ Describe any special characteristics of your client population. Vulnerable teens, many from first-generation immigrant families, who face intense peer group, academic, language acquisition, and economic pressures. 5. CLIENT INTAKE INFORMATION - CLIENT INTAKE AND PERFORMANCE Provide the actual numbers of your total clients in the categories listed below: (for new, non-city of Rosemead funded agencies, please provide projected data for upcoming fiscal year.) to to Provide the actual numbers of persons served in the following age categories: (for new, non-city of Rosemead agencies, please provide projected data for upcoming fiscal year): CHILDREN YOUTH ADULT ELDERLY PERFORMANCE 0-12 13-17 18-54 55 & OVER PERIOD Roseme Agency Rosemead Agency Rosemead Agency Rosemead Agency ad 7/1/04 2,020 2,020 to 6/30/05 L 7/1/05 2,020 2,020 to 1 2/31/05 9 • • • 0 6. CLIENT INTAKE INFORMATION - CLIENTS SERVED BY INCOME LEVEL Report the actual number of unduplicated number of clients your agency served from July 1, 2005 through December 31, 2005. One person can only be counted one time, even though the client may have been served many times during the reporting period. Calculate the totals and percentages for each category: Household CDBG Eligible # Served by # Of # Served # Of Rosemead Size Based on Income Agency below Rosemead by Project residents served by Limits the Income residents below the project below the Limit served by the Income Income Limit Agency below Limit the Income Limit 1 $36,700 - 2 $41,900 27 27 11 11 3 $47,150 298 298 88 88 4 $52,400 298 298 73 83 5 $56,600 541 541 74 64 6 $60,800 189 189 6 6 Subtotal of CDBG 1,353 1,353 Eligible Households Total Households Served 1,353 1,353 252 252 Percentage of CDBG Income 67% 67% 252 252 Eligible Families Served 7. CLIENT INTAKE INFORMATION - CLIENT OR PROJECT INFORMATION The source of funding for Public Service Grants comes from a Community Development Block Grant (CDBG) received through the U.S. Department of Housing and Urban Development (HUD). CDBG funds are for the specific purpose of benefiting low/moderate income households. In order to be eligible for these funds, your organization must provide a service for the residents of the City of Rosemead and be able to document that at least 51 percent of the clientele served by the project/program earn less than the following income limits: 10 ! - - • Income Limits are based on HUD Section 8 Income Guidelines: HOUSEHOLD SIZE ANNUAL INCOME LIMIT 1 $36,700 2 $41,900 3 $47,150 4 $52,400 5 $56,600 6 $60,800 7 $65,000 8 $69,150 Please check the corresponding letter, which further describes the activity you are proposing: ■ Public Service Projects will most likely be (c), or in some cases (a), per CDBG Eligibility Requirements. a) The project will benefit a clientele that is generally presumed by HUD to be below the eligible income limits. The following groups are presumed to meet this criterion: abused children, battered spouses, elderly persons, and illiterate persons and persons with acquired Immune Deficiency Syndrome (AIDS) b)_x The project information on family size and income shows that it is evident that at least 51 percent of the clientele are persons whose family income does not exceed the CDBG eligible income limit (i.e. mapping service area and demonstrating that more than 51% of persons in the service area are low-moderate income). c) The project has income limits that limit the activity exclusively to CDBG eligible income persons. 11 ~ - ~ i 0 8. ADDITIONAL APPLICATION DISCLOSURE STATEMENT All organizations that submit this application must provide accurate data concerning the number and income levels of clients and/or location and nature of projects/services, as well as demonstrated site control. Estimates are unacceptable except for previously non-CDBG funded agencies. This stipulation shall apply to all organizations that are subsequently awarded funding. Any organization that falsifies information, either accidentally or intentionally shall be required to reimburse the City for any funds paid out and shall not be permitted to apply for funding in the future. The applicant hereby proposes to provide the services or projects for the City of Rosemead as stated in this proposal. If this proposal is approved and funded, it is agreed that relevant federal, state and local regulations and other assurances, as required by the City of Rosemead, will be adhered to. As the duly authorized representative of the applicant organization, I certify that the applicant is fully capable of fulfilling its obligation under this proposal. DATE: I SIGNED:- AV i JkA TITLE: Principal ORGANIZATION: Rosemead High 12 0 0 C N C O O V O O V Cl) V d E O O 3 Q L c~ G J Co 0 a. O a W CD 0 m Q m 2 W O C) Co U U O o a~ m ' O - a 0 Co Co Co it rn ti m Co Cfl O N m (n LO 70 CD N M N 00 w a) In O CO r Coo M O Ge CA ca O 0 ~ I- O O CY] U Q) } U c Co 0 U -0 O Co O O N 'Rt r- v I~ M - ti rn 00 c Co Co M LO LO Ef? N ' y/ M 1_ M Co N M y r- O F- 0 0 0 a (D (D Co LL U c O O O N N E • Q ~ d U C aci o o aa) U) m 4- a) -O - w = O c~ c Cu O ~ va Cn O O o O U ~ - N U) CO U (A E ~ c~ Cn c LO N Y 0 0 (U c m 0 Cu (n C om f0 0 06 U O ~0 Co 6 (n O O t N a) w 0 N Mm a~ m C O U u U m E m a CL d E U- H U- M ~ _ • L 3 ° a O U L. Cl) (D O ,w^ ~ V m VJ _U v U) Z 0) C ~ W o L0 010 I ~ F. co Co 2a~ wo 0 0 0 0 0 0 0 0 0 0 0 0 0 0 m ' co o L U t~ H H U W C7 0 0 m ~ p w w = F- Cn O 0 a a 00 ~t N ONO L r I-- In J r r to ~ r 0 C) C) m U H U Q O O w F- _ ~ Z W 00 O co N ! c 00 U ~ M ~ O O v Fa- N (p 0 co w O It H 0 D m z W O p N ~ <n Z j J Z m U) c cD o Q X :3 N CD > c W E Q W 0 c 0) a~ CL a cn c o ca v cu v = (D CL w O U) o O V c c a 4- O w (L Rf L d CC G ) - CL m m 91-) Q - a Q O w D F- 2 0 CL 2 U W O R EXHIBIT B -BOARD OF DIRECTORS AFFIDAVIT All applicant Agencies must complete this affidavit listing the members of the Board of Directors and all other officers. If there are changes in the Board membership after the request is submitted, the City of Rosemead must be notified in writing. In submitting this funding request, I, Designee) Diane Bladen depose and say that I am Principal [insert title, President, Vice President, etc.] of Rosemead High School 9063 E. Mission Drive, Rosemead, CA 91770 The other members and officers of the Board of Directors of this Agency are: (Please list names of current Board Members and attach an additional sheet, if necessary): NAME TITLE TERM EXPIRES 1. David A. Flores Clerk 2007 2. Tonson Man Member 2009 3. Frank O az President 2007 4. Carlos G. Salcedo Member 2009 5. Theresa A. Velasco Member 2009 DATE: 1IZ~J~L to AT: Rosemead, CA (CITY & STATE) THE APPROPRIATE AGENCY DESIGNEE MUST SIGN AND AFFIX THE SEAL (Corporate Seal) ROSENT-EAD HIGH STOOL 9063 E. MISSION DR. ROSEMEAD, CA 91770 certify and declare under pe of perjury that the foregoing is true and correct. Diane M. Bladen .9f W-9--4 MA Print Name Y~L _ Signature and Title, 16 0 - 0