Date
Jan 6, 2025
# Item Qty Material Labor Unit Cost Total
1 Paint 0.00 14,375.00 14,375.00 14,375.00
1.1 Paint
paint all walls and ceilings in all new rooms
paint touch up in last suite (existing therapy room)
1 $0.00 $14,375.00 $14,375.00 $14,375.00
2 Flooring 0.00 5,250.00 5,250.00 5,250.00
2.1 Flooring
Install new carpet tiles over old ones in last suite
Install new carpet tiles in new suite
patch carpet tiles where old walls were
Install laminate flooring in bathrooms
1 $0.00 $5,250.00 $5,250.00 $5,250.00
3 Electrical
0.00 8,125.00 8,125.00 8,125.00
3.1 Electrical
Install can lights in last suite
remove surface mounted lights in all rooms
install can lights according to new room layout
install outlets and switches according to new layout of all 3 rooms
remove fan and install in other location in accordance
with new layout
1 $0.00 $8,125.00 $8,125.00 $8,125.00
4 Carpentry
0.00 6,875.00 6,875.00 6,875.00
North County LGBTQ Recourse Center
Marinez Building
2371 Oxford Ave
Cardiff By The Sea, California, 92007
License Number: 1079028
Jordan Marinez
(760) 845-1985
Estimate
Suite N, O remodel
Bill To
Max Disposti
1919 Apple Street , Oceanside, California, 92058
[email protected]
March 25, 2025
Item #12 Page 533 of 578
# Item Qty Material Labor Unit Cost Total
4.1 Carpentry
Build and attach new walls for rooms in suites
Install backing boards to attach walls to
install pre hung doors and hardware
install baseboard after flooring
price includes walls in both suites
install door to connect room next door
frame opening for door into adjacent room
1 $0.00 $6,875.00 $6,875.00 $6,875.00
5 Demolition
0.00 5,375.00 5,375.00 5,375.00
5.1 Demolition
remove any and all walls that do not fit with layout of new walls
remove all drywall to make connections for new walls
remove existing toilet and sink in order to install flooring remove existing old carpet to tie in new carpet tiles
1 $0.00 $3,125.00 $3,125.00 $3,125.00
5.2 Hauling 1 $0.00 $2,250.00 $2,250.00 $2,250.00
6 Plumbing
0.00 1,000.00 1,000.00 1,000.00
6.1 Plumbing
Install toilet and sink after flooring is installed
1 $0.00 $1,000.00 $1,000.00 $1,000.00
7 Drywall 0.00 7,000.00 7,000.00 7,000.00
7.1 Drywall
patch all locations where electrical is moved
install drywall on all new walls in both rooms
tape and mud all new walls
float entire ceiling in both rooms
1 $0.00 $7,000.00 $7,000.00 $7,000.00
8 HVAC
0.00 18,750.00 18,750.00 18,750.00
8.1 HVAC
Install wall mounted AC in all units
1 $0.00 $18,750.00 $18,750.00 $18,750.00
66,750.00
$0.00
66,750.00
$66,750.00
$0.00
Subtotal
Tax
Total
Amount Paid
Balance Due
March 25, 2025
Item #12 Page 534 of 578
46,725.00
Upon completion
20,025.00
Deposit
Pay Now
Payments
Upcoming Upcoming
Signature Click here to sign
Company Signature Client Signature
Marinez Building
March 25, 2025
Item #12 Page 535 of 578
COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM
NOTICE OF FUNDING AVAILABILITY
The City of Carlsbad is pleased to announce the availability of applications for the f iscal year 2025-26 Community Development Block Grant (CDBG) program. The CDBG program is federally funded by the Department of Housing and Urban Development and is administered by the city to provide assistance to lower-income residents and communities. For FY 2025-26, the total CDBG award to Carlsbad for local disbursement is estimated at $550,741 – available in the following categories:
Category Key Details Estimated Available
Public Services
• Programs assisting low-income households
• Services carried out by non-profit agencies
• Funding capped at 15% of grant
$82,611
Administration/
Fair Housing
• Subrecipient oversight
• Compliance with federal requirements
• Financial management
• Fair Housing services
• Funding capped at 20% of grant
$110,148
Affordable Housing/
Facility Improvements
• Facility improvements for non-profits
• Acquisition/rehabilitation of affordable housing $357,981 Applications Due: Jan. 17, 2025, by 5 p.m. Contact: Erin Peak Details: [email protected] Program Manager
*Email Subm ission Highly Encouraged* 442-339-2043
erin.peak
@carlsbadca.gov
Paper copies may be delivered to:
City of Carlsbad
Housing & Homeless Services
1200 Carlsbad Village Drive
Carlsbad, CA, 92008
ESTIMATED TIMELINE
*Dates are tentative and subject to change. All public meetings and review and comment periods will be separately publicly noticed*
Notice of Funding Availability Nov. 20, 2024
Applications Due Jan. 17, 2025
Housing Commission March 2025
30-day public review/comment April 2025
City Council Public Hearing April 2025
March 25, 2025
Item #12 Page 536 of 578
COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM
FY 2025-26 FUNDING APPLICATION
INSTRUCTIONS
This application must be completed for each organization seeking CDBG funding from the City of Carlsbad.
All information requested must be provided or the application will be considered incomplete and will not be further evaluated for funding consideration.
Step 1. Complete fillable application and submit prior to Jan. 17, 2025 by 5 pm.
Step 2 . Include required attachments – combine into one file saved as “Applicant Name – Year – CDBG Application Attachments.”
Board of Directors' resolution authorizing submittal of application Board of Directors' resolution designating official(s) authorized to enter into agreements on behalf of organization.
(Note: One resolution both authorizing submittal of applications and entering into agreements may be substituted for the above two documents.) Sample Intake Form
List of Board of Directors
Financial Audit Report for the most recently ending Fiscal Year Application executive summary, including key staff, budget, and timeline. Organizational chart
Improvement/Construction projects only if applicable: Architectural plans, scope of work, cost estimates, property site information, as appropriate.
To be completed by Housing Services Division staff
Date Received: Local Objective:
Person Completing Review: Complete:
March 25, 2025
Item #12 Page 537 of 578
APPLICANT INFORMATION
Organization Name: Federal Unique Entity
Identification Number
Address: Contact Phone:
Contact person/title: Contact email:
Organization Type: Nonprofit For-p rofit Local public agency State public agency Other (Please specify)
Please describe the mission/purpose of the organization:
Please provide the o rganization date of incorporation and number of years providing proposed program/project?
Please describe the organization staff positions directly responsible for the proposed program and their qualifications and experience:
Please indicate your agency's level of experience with the CDBG program:
No or little experience (up to 1 year of using CDBG funds) Some experience (2 to 3 years of using CDBG funds)
Moderate experience (4 to 5 years of using CDBG funds) Considerable experience (more than 5 years of using CDBG funds)
PROJECT/PROGRAM INFOMATION
Please provide implementation schedule for proposed project or program, including important steps such as hiring staff, obtaining bids, acquiring property, etc. If project involves property acquisition or construction, include plans, scope of work, cost estimates, or other applicable documents in appendices.
March 25, 2025
Item #12 Page 538 of 578
Describe steps already completed or to be completed to initiate project. These may include community support, staffing, securing an appropriate location, marketing and networking.
Describe the program’s timeline with dates and times, including the earliest possible start dates, end dates and milestones, as applicable.
Describe the work to be performed, including the activities to be undertaken or the services to be provided, and the goals and objectives of the program/project:
How accessible or convenient is the proposed program/project to Carlsbad residents? (Please be specific such as direct services to client’s home, transportation provided to and from facility, or relation to public transportation.)
Does your agency focus its activities on populations with special needs? If yes, please specify population (Homeless households, persons with disabilities, persons with substance abuse, veterans, farmworkers, seniors, children, etc.)
Please describe how low-and-moderate income persons will benefit from the proposed program/project.
What is the approximate percentage of your clients that have annual family incomes in each of the following ranges: (Percentages should add to 100%)
% of clients are at 30% or below the area median income _ % of clients are between 31% to 50% of the area median income % of clients are between 51% to 79% of th e area median income % of clients are at 80% or above the area median income March 25, 2025
Item #12 Page 539 of 578
Please indicate the number of clients benefiting from the proposed activity and the percentage that are Carlsbad residents.
Persons of which % are Carlsbad residents. 413 households to benefit of which 6% are Carlsbad.
Does your organization charge recipients for the provided services? No Yes (Please specify) $_______
How does your organization provide language access to recipients with less than proficient English? How will recipients’ information be collected and documented? How will the outcomes be measured, collected and documented? Describe collaboration with other agencies, such as the County Continuum of Care and other non-profit organizations and/or agencies to form a cohesive approach in serving the low income and most vulnerable populations.
FINANCIAL INFORMATION
CDBG Grant Request: $ Total Project/Program Cost: $
Did you receive any of the following sources of funding from the City of Carlsbad within the last two fiscal years (2022-2023 and 2023-2024) for the proposed program/project? CDBG
Community Activity
Funding General Funds
Other (specify):
Yes
Yes
Yes
Yes
No
No
No
No
If you have received federal funds, including CDBG funds in previous years, have program violation findings ever been made against your agency/organization? If yes, please explain nature of finding(s) and how finding(s) has been addressed by your organization.
March 25, 2025
Item #12 Page 540 of 578
Did you receive any federal funds, including CDBG funding from other cities? If so, please describe source, year(s), and amounts.
Source
-
-
-
Amount
$
$
$
PROPOSED BUDGET
Category/Item CDBG Request Other Sources Total
Wages/Salaries $ $ $
Personnel Benefits $ $ $
Materials and Supplies $ $ $
Rent and Utilities $ $ $
Direct Program Expenses $ $ $
Mileage $ $ $
Other: ______________________ $ $ $
TOTAL $ $ $
Please further describe “Other Sources” from previous table.
Category/Item Other Sources Describe source and whether funding is secured or anticipated
Wages/Salaries $
Personnel Benefits $
Materials and Supplies $
Rent and Utilities $
Direct Program Expenses $
Mileage $
Other: ____________________ $
TOTAL $
If your project or program requires ongoing funding, please describe how the program or project will continue to be funded.
Page is left intentionally blank. Please see following page for signed certification.
March 25, 2025
Item #12 Page 541 of 578
Housing & Homeless Services
1200 Carlsbad Village Dr. Carlsbad, CA 92008 442-339-2810 t | [email protected] Page 7 of 7
CERTIFICATION
I, the undersigned, do hereby attest that the above information is true and correct to the best of my knowledge.
_____ ______________
Signature Title Date
_____ ______________
Signature Title Date
NOTE: Applications must include a resolution from your organization’s Board of Directors authorizing the person(s) signing above to submit funding applications and to enter into funding agreements if selected.
Page intentionally left blank.
March 25, 2025
Item #12 Page 542 of 578
SJ The
Brother Benno
Foundation
Uplifting the dignity of those we serve.
RESOLUTION OF THE BOARD OF DIRECTORS
of
The Brother Benno Foundation, Inc.
WHEREAS the City of Carlsbad provides funding for tax-exempt non-profit organizations for certain specified purposes; and
WHEREAS The Brother Benno Foundation, Inc. wishes to file an application with the City of Carlsbad for Community Development Block Grant (CDBG) Program funding.
NOW, THEREFORE, BE IT RESOLVED that on behalf of the Board of Directors of The Brother Benno Foundation, Inc., the undersigned states the following:
1. The Brother Benno Foundation, Inc. is a tax-exempt non-profit California corporation in good standing under the laws of the State of California;
2. Approves the submission of an application with the City of Carlsbad for Community Development Block Grant (CDBG) Program funding; and
3. Authorizes the officials listed below to negotiate for and contractually bind The Brother Benno Foundation, Inc. in a signed contract with the City of Carlsbad for any awarded funds.
Officials: Paul McNamara, Executive Director
Executed on this day of January 13, 2025
Joe McDevitt
Chairperson, Board of Directors
The Brother Benno Foundation, Inc.
3260 Production Avenue, Oceanside, CA 92058 • (760) 439-1244 • [email protected] www.brotherbenno.org
Charity·:·
Navigator
aaaa
March 25, 2025
Item #12 Page 543 of 578
Food Assi
stance Program - Client Intake Form
BRO. BENNO
Case #:
Note: Dark Gray fields with an Asterisk (*) are mandatory. Light gray demographics fields are optional and not required to receive food. Fields with two Asterisks (**) are being requested by The Brother Benno Foundation and are not required to receive food from the Jacobs & Cushman San Diego Food Bank.
Head of Household Information
First Name*
Last Name*
Date of Birth*
Street Address* Apt #*
City Zip Code*
Demographic information below is not required to receive food.
Phone Number ( ) ☐ Cell ☐ Home ☐ Work
Email Address
Gender ☐ Female ☐ Male ☐ Transgender ☐ Non-binary ☐ Prefer to Self-Describe: _____________ Ethnicity
☐ African American/Black ☐ Hispanic/Latinx ☐ Multi-Race ☐ Asian ☐ Native American/Native Alaskan ☐ Other: ___________________ ☐ Caucasian/White ☐ Native Hawaiian/Pacific Islander
Primary Language
☐ English (English) ☐ Tagalo g (Filipino) ☐ Français (French) ☐ Español (Spanish) ☐普通话 (Mandarin) ☐ Ayisyen (Haitian) ☐ Tiếng Việt (Vietnamese) ☐ Somaliyeed (Somali) ☐ አማርኛ (Amharic) ☐ កម # $%។ (Cambodian) ☐ русский (Russian) ☐ ਪੰਜਾਬੀ (Punjabi) ☐日本 (Japanese) ☐ 한국인 (Korean) ☐ Other: __________
Other Household Members*
First and Last Name* Date of Birth* Gender Ethnicity Relationship* ☐ Same as you ☐ Other:___________
☐ Same as you ☐ Other:___________
☐ Same as you ☐ Other:___________
☐ Same as you ☐ Other:___________
Employment Status** ☐ Employed Part-Time ☐ Employed Full-Time ☐ Unemployed Check if Anyone in Household is ☐ Homeless ☐ Disabled ☐ Veteran ☐ Active Military or Dependent Household Public Benefits ☐ CalFresh ☐ WIC ☐ Disability ☐ Medicare/Medi-Cal ☐ Social Security Gross Household Income ☐ No Income
$___________________ ☐ Weekly / ☐ Twice per month / ☐ Monthly / ☐ Yearly San Diego Food Bank
Database*
By signing this form, I am confirming that the information provided is accurate. I understand that the information provided will be entered into a secure, password-protected database that may be shared between all nonprofit food and diaper service providers and the Jacobs & Cushman San Diego Food Bank. This is not a government-run program/database. Information collected is for statistical reporting and funding purposes and will remain confidential to external parties.
I understand that I cannot hold liable any organization for the food products obtained at this site; it is my discretion whet her or not to consume the food products.
_____________________________________________ ____________________________ Signature* Date
2-1-1
Database for
other services
and assistance I have read the CIE authorization on reverse side and by providing my signature and date below, I agree to these terms. _____________________________________________ ____________________________ Signature Date
March 25, 2025
Item #12 Page 544 of 578
Programa de Asistencia Alimentaria – Formulario de Admisión Bro. Bennos Case #:
Nota: Los campos de color gris oscuro con un asterisco (*) son obligatorios. Los campos demográficos de color gris claro son opcionales y no son obligatorios para recibir alimentos.
Información de la cabeza de familia
Nombre*
Apellido*
Fecha de Nacimiento*
Dirección* Apartamento*
Ciudad Código Postal*
La información demográfica a continuación no es necesaria para recibir alimentos.
Número de Teléfono ( ) ☐ Celular ☐ Hogar ☐ Trabajo Correo Electrónico
Género ☐ Mujer ☐ Hombre ☐ Trans Género ☐ No-binario ☐ Prefiero auto describirme: _________________ Origen Étnico
☐ Afro Americano ☐ Hispano/Latinx ☐ Multirracial
☐ Asiático ☐ Indio Americano o Nativo de Alaska ☐ Otro: _______________ ☐ Caucásico ☐ Nativo de Islas del Pacífico
Idioma Preferido
☐ English (English) ☐ Tagalog (Filipino) ☐ Français (French) ☐ Español (Spanish) ☐ 普通话 (Mandarin) ☐ Ayisyen (Haitian) ☐ Tiếng Việt (Vietnamese) ☐ Somaliyeed (Somali) ☐ አማርኛ (Amharic) ☐ កម # $%។ (Cambodian) ☐ русский (Russian) ☐ ਪੰਜਾਬੀ (Punjabi) ☐日本 (Japanese) ☐ 한국인 (Korean) ☐ Otro: __________
Otros Miembros en el Hogar*
Nombre y Apellido* Fecha de
Nacimiento* Género Origen Étnico Relación*
☐ Igual a usted ☐ Otro:___________
☐ Igual a usted ☐ Otro:___________
☐ Igual a usted ☐ Otro:___________
☐ Igual a usted ☐ Otro:___________
Estatus de Empleo ☐ Empleado - Tiempo Completo ☐ Empleado - Tiempo Parcial ☐ Sin Empleo Marque Si Alguien en el
Hogar Es ☐ Sin Hogar ☐ Discapacitado ☐ Veterano ☐ Militar Activo o Dependiente Beneficios Públicos del Hogar ☐ CalFresh ☐ WIC ☐ Discapacidad ☐ Medicare/Medi-Cal ☐ Seguro Social Ingresos Brutos del Hogar ☐ Sin Ingresos
$________________________ ☐ Semanales / ☐ Quincenal / ☐ Mensual / ☐ Annual Apoderado (Persona(s) Autorizada) Para Recoger Por Usted San Diego Food Bank
Base de Datos*
Al firmar este formulario, confirmo que la información proporcionada es correcta. Entiendo que la información proporcionada s erá ingresada a una base de datos seguro, protegido por contraseña que puede compartirse entre todos los proveedores de servicios d e pañales y alimentos sin fines de lucro y el Jacobs & Cushman San Diego Food Bank. No es un programa o base de datos administrado por el gobierno. La informaci ón colectada es para informes estadísticos y fines de financió y permanecerán confidenciales para partes externas.
Entiendo que no puedo responsabilizar a ninguna organización por los productos alimenticios obtenidos en este sitio; está a m i discreción consumir o no los productos alimenticios.
_____________________________________________ ____________________________ Firma* Fecha
2-1-1
Base de Datos
para otros
servicios y
asistencia He leído la Autorización de CIE en el reverso y al proporcionar mi firma y la fecha a continuación, acepto estos términos.
____________________________________________ ____________________________ Firma Fecha
March 25, 2025
Item #12 Page 545 of 578
RENTAL ASSISTANCE APPLICATION FORM (2/16/2023)
Date of Application: ________ _
Last Name: First Name: ________ Date of Birth: ____ _
Brother Benno ID# Driver's License No. --------
Spouse Name: First Name: ________ Date of Birth: ____ _ Address: City/State Zip ____ _
Home Phone: Cell Phone: ------------
Marita I Status:_ Single_ Married_ Separated_ Divorced_ Widowed Family size __ No. of Dependent Children/Ages _________ Child Support (Y/N) __ Ethnicity:
Race: Check one of following: H-Hispanic or NonH-Non-Hispanic* White
Black / African American
Asian
American Indian/Alaskan Native
Native Hawaiian/Other Pacific
Islander
American Indian/Alaskan Native
and White
Asian and White
Black/African American and
White
American Indian/Alaskan Native
& Black/African American
Other/Multi-Racial
Data Not Collected
*A member of any race may be of Hispanic ethnicity. (e.g. Hispanic White, Hispanic Black, etc.} Other: Check if applicable 0
Homeless
Female Headed HHlds
Disabled/Special Needs
How long has Applicant lived in the current residence? _________ _ How long does Applicant plan to live in the current residence? ________ _ What is the amount of Applicant's monthly rental payment?$ _______ _ What is the balance to be paid that is stated in the overdue notice or eviction notice?$ ___ ___ _ Is the Applicant receiving government housing assistance? Y /N If Yes, Amount:$ _______ _ Applicant's Income Source(s)(include all income sources, cash aid, food stamps etc.):
Total Monthly Income: $ -----
March 25, 2025
Item #12 Page 546 of 578
Area Median Income (AMI) - See attached AMI Chart 0
Extremely Low Income
Very Low Income
Low Income
Does Applicant have family or friends who can help reduce the amount of rent that is overdue? If so, what amount will be contributed? $ -------
Will the Applicant have the means to pay rent past the rental assistance period? Applicant's reason for not paying rent: ------------------------ Provide copies of the following documentation with submittal of the application (Note if not available):
• Valid Government Issued ID (s)
• Two most recent paystubs (household member names and address must match address on lease) • Severance or reduction of hours letter from employer
• Proof of application for unemployment benefits, or proof of denial of unemployment benefits • Copy of current lease with landlord's contact information • Copy of past due or eviction notice (rent due must be itemized by month) • If self-employed: Proof of income reduction or Business Bank Statements ____________ certify the above information is complete and accurate as of the date Signature of Applicant
indicated above. I understand that in order for me to receive aid under the Rental Assistance Program, it may be necessary for the information disclosed to the Brother Benno caseworker to be released to other participating organizations. I therefore authorize the caseworker to release such information.
For Brother Benno's Use:
Approved: _____ Date: ____ Reason for approval: _______________ _ Amount:$ ----- Rental Dates Funded ____________ _
Payable to:
Notes:
March 25, 2025
Item #12 Page 547 of 578
The Brother Benno Foundation, Inc.
Board of Directors
Name of Board Member
Title
Joe McDevitt
Chairperson
Jeff Epp
Vice Chairperson
John Lavery
Treasurer
Jim Napier
Secretary
Father Charles Wright
At Large
Gregg Prather
At Large
Helen Parsons
At Large
Peter Joyce
At Large
March 25, 2025
Item #12 Page 548 of 578
THE BROTHER BENNO FOUNDATION, INC.
FINANCIAL STATEMENTS
WITH INDEPENDENT AUDITORS’ REPORT
As of and For
YEAR ENDED JULY 31, 2023
March 25, 2025
Item #12 Page 549 of 578
THE BROTHER BENNO FOUNDATION, INC.
TABLE OF CONTENTS
For the Year Ended July 31, 2023
INDEPENDENT AUDITORS’ REPORT 1
FINANCIAL STATEMENTS
Statement of Financial Position as of July 31, 2023 3
Statement of Activities for the Year Ended July 31, 2023 4
Statement of Functional Expenses for the Year Ended July 31, 2023 5
Statement of Cash Flows for the Year Ended July 31, 2023 6
Notes to the Financial Statements 7 - 23
March 25, 2025
Item #12 Page 550 of 578
Member of the American Institute of Certified Public Accountants and California Society of Certified Public Accountants 2131 Palomar Airport Road Suite 226 | Carlsbad, California 92011 | (760) 683-8630 INDEPENDENT AUDITORS’ REPORT
To the Board of Directors
of The Brother Benno Foundation, Inc.
Opinion
We have audited the accompanying financial statements of The Brother Benno Foundation, Inc. (a California nonprofit organization), which comprise the statement of financial position as of July 31, 2023, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.
In our opinion, the financial statements referred to abov e present fairly, in all material respects, the financial position of The Brother Benno Foundation, Inc. as of Ju ly 31, 2023, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinion
We conducted our audit in accordance with auditing st andards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of The Brother Benno Foundation, Inc. and to meet our other ethical resp onsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that th e audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair pr esentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control re levant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is re quired to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about The Brother Benno Foundation, Inc.'s ability to continue as a going concern within one year after the date that the financial statements are available to be issued.
Auditors’ Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists.
March 25, 2025
Item #12 Page 551 of 578
The risk of not detecting a material misstatement resul ting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentio nal omissions, misrepresenta tions, or the override of internal control. Misstatements, including omissions, are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures res ponsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of The Brother Benno Foundation, Inc.'s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and th e reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditio ns or events, considered in the aggregate, that raise substantial doubt about The Brother Benno Foundation, Inc.'s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and cert ain internal control related matters that we identified during the audit.
Carlsbad, California
October 10, 2024
March 25, 2025
Item #12 Page 552 of 578
2023
Assets
Current Assets
Cash 624,594$
Grant receivables 256,672
Other receivables 42,422
Investments, short term 599,552
Inventory 61,759
Prepaid expenses and other assets 36,990
Total Current Assets 1,621,989
Noncurrent Assets
Property and equipment, net of accumulated depreciation 3,726,829 Investments, long term 400,375
Investments, permanently restricted by donor endowment 503,000 Right-of-use asset, operating lease, net of accumulated amortization 559,426 Total Noncurrent Assets 5,189,630
Total Assets 6,811,619$
Liabilities and Net Assets
Liabilities
Accounts payable and accrued expenses 491,986 $
Deferred revenue 15,600
Operating lease obligation, current portion 165,360
Total Current Liabilities 672,946
Noncurrent Liabilities
Operating lease obligation, net of current portion 397,327 Total Liabilities 1,070,273
Commitments and Contingencies
Net Assets
Without donor restrictions 5,107,877
With donor restrictions 633,469
Total Net Assets 5,741,346
Total Liabilities and Net Assets 6,811,619$
THE BROTHER BENNO FOUNDATION
, INC.
STATEMENT OF FINANCIAL POSITION
July 31, 2023
The accompanying notes are an integral part of the financial statements. 3 March 25, 2025
Item #12 Page 553 of 578
Without Donor With Donor
Restrictions Restrictions Total
Support and Revenue
Contributions and grants 1,384,844 $ 554,567 $ 1,939,411$ Contributed nonfinancial assets 4,316,965 - 4,316,965 Government grants - 21,385 21,385 Special events less direct expenses of $16,274 126,189 - 126,189 Thrift shop revenue 693,559 - 693,559 Rental income 141,924 - 141,924 Interest income 403 - 403 Investment income 7,524 3,333 10,857 Loss on disposal of fixed assets (15,174) - (15,174) Other income 3,364 - 3,364 Miscellaneous income 1,618 - 1,618 Net assets released from restrictions 604,556 (604,556) - Total Support and Revenue 7,265,772 (25,271) 7,240,501 Expenses
Program services
Poor & Homeless Services 4,529,942 - 4,529,942 Case Management 482,683 - 482,683 Recovery Program 286,684 - 286,684 Thrift Shop 1,190,806 - 1,190,806 6,490,115 - 6,490,115
Supporting services
Management and general 584,397 - 584,397 Total Expenses 7,074,512 - 7,074,512 Change in Net Assets 191,260 (25,271) 165,989 Net Assets, Beginning 4,916,617 658,740 5,575,357 Net Assets, Ending 5,107,877$ 633,469 $ 5,741,346$ THE BROTHER BENNO FOUNDATION, INC.
STATEMENT OF ACTIVITIES
For the Year Ended July 31, 2023
2023
The accompanying notes are an integral part of the financial statements. 4 March 25, 2025
Item #12 Page 554 of 578
Poor &
Homeless
Services
Case
Management
Recovery
Program Thrift Shop
Management
and General Total
Grants and assistance -$ 318,318$ 2,086 $ - $ - $ 320,404$ Direct program expenses 109,565 15,090 33,006 15,649 469 173,779 Salaries and wages 246,423 133,041 114,303 355,831 187,984 1,037,582 Payroll taxes 19,830 10,706 9,198 28,635 15,128 83,497 Professional fees 3,240 - - 1,185 36,936 41,361 Promotion and marketing - - - 1,761 793 2,554 Office expenses 15,578 2,622 1,990 20,693 56,027 96,910 Information technology - - - - 7,601 7,601 Occupancy 41,599 - 73,589 230,864 162,110 508,162 Travel 59,558 1,528 - 10,589 1,904 73,579 Depreciation 76,453 43 45,461 6,113 1,025 129,095 Insurance 35,940 1,335 1,335 25,162 45,712 109,484 Charitable In-kind 3,831,049 - 1,820 484,096 4,316,965 Equipment rental 6,942 - 599 1,318 48,655 57,514 Supplies 83,765 - 3,297 8,910 2,865 98,837 Fundraising - - - - 1,662 1,662 Miscellaneous - - - - 15,526 15,526 Total Expenses 4,529,942$ 482,683 $ 286,684 $ 1,190,806 $ 584,397 $ 7,074,512 $ THE BROTHER BENNO FOUNDATION, INC.
STATEMENT OF FUNCTIONAL EXPENSES
For the Year Ended July 31, 2023
Program Services
The accompanying notes are an integral part of the financial statements. 5 March 25, 2025
Item #12 Page 555 of 578
2023
Cash Flows From Operating Activities
Change in net assets 165,989$
Adjustments to reconcile change in net assets to net cash from operating activities:
Depreciation 129,095
Loss on disposal of fixed assets 14,075
Contributed securities (4,781)
Proceeds from sale of contributed securities 6,259
Realized gain on contributed securities (1,478)
Realized and unrealized gains (loss) on investments (7,531) Donated resale inventory (4,798)
Changes in operating assets and liabilities
Accounts receivable 33,807
Grant receivables (256,672)
Other receivables 28,029
Prepaid expenses and other assets 700
Accounts payable and accrued expenses 283,345
Deferred revenue (8,626)
Operating lease obligations 3,261
Net Cash Used by Operating Activities 380,674
Cash Flows From Investing Activities
Purchases of property and equipment (558,039)
Proceeds from sales of investments 166,602
Purchases of investments (1,512,000)
Net Cash Used By Investing Activities (1,903,437)
Net Change in Cash (1,522,763)
Cash, Beginning 2,147,357
Cash, Ending 624,594$
THE BROTHER BENNO FOUNDATION, INC.
STATEMENT OF CASH FLOWS
For the Year Ended July 31, 2023
The accompanying notes are an integral part of the financial statements. 6 March 25, 2025
Item #12 Page 556 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
7 NOTE 1. ORGANIZATION
The Brother Benno Foundation, Inc. (the Foundation) was organized as a California nonprofit public benefit corporation in 1983 to provide assistance to the poor and needy in North San Diego County through congregate feeding, distribution of food, clothing, and offering temporary shelter, counseling, training, and support services to persons in substance-abuse pr ograms. The Foundation is supported through donor contributions in addition to private and government grants.
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Financial Statement Presentation
The financial statements of the Foundation have been prepared on the accrual basis in accordance with accounting principles generally accepted in the United States of America. The financial statements are presented in accordance with Financial Accounti ng Standards Board (FASB) Accounting Standards Codification (ASC) 958 dated August 2016, and the provisions of the American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide for Not-for-Profit Organizations (the Guide).
Under the provisions of the Guide, net assets and reve nues, and gains and losses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, the net assets of the Foundation and changes therein are classified as follows:
Net assets without donor restrictions: Net assets that are not subject to donor-imposed restrictions and may be expended for any purpose in performing the primary objectives of the Foundation. the Foundation’s board may designate assets without restrictions for specific operational purposes from time to time.
Net assets with donor restrictions: Net assets subject to stipulations imposed by donors and grantors.
Some donor restrictions are temporary in nature; those restrictions will be met by actions of the Foundation or by the passage of time. Other donor restrictions may be perpetual in nature, whereby the donor has stipulated the funds be maintained in perpetuity.
Donor restricted contributions are reported as increases in net assets with donor restrictions. When a restriction expires, net assets are reclassified from net assets with donor restrictions to net assets without donor restrictions in the statement of activities.
Measure of Operations
The statement of activities reports all changes in net assets, including changes in net assets from operating and nonoperating activities. Operating ac tivities consist of those items attributable to the Foundation’s ongoing services and investment income. Nonoperating activities are limited to other activiti es considered to be of a more unusual or nonrecurring nature.
March 25, 2025
Item #12 Page 557 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
8 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Use of Estimates
The preparation of financial statemen ts in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expens es during the reporting period. Accordingly, actual results could differ from those estimates.
Fair Value Measurements
Fair value is defined as the exchange price that would be received for an asset or paid for a liability in the principal or most advantageous market. the Foundation applies fair value measurement to assets and liabilities that are required to be recorded at fair value under generally accepted accounting principles.
FASB ASC 820 establishes a three-tier hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of uno bservable inputs and to establish the classification of fair value measurement for disclosure purposes. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the reporting entity. Unobservable inputs are inputs that reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available.
The standard describes a three-tier hierarchy of inputs that may be used to measure fair value:
Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
Level 2 - Inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the same term of the financial instrument.
Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
Due to the short-term nature of cash, accounts re ceivable, other assets, accounts payable and accrued expenses, fair value approximates carrying value.
March 25, 2025
Item #12 Page 558 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
9 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Accounting Pronouncements Recently Adopted
Accounting Standards Update (ASU) 2016-02, Leases
In February 2016, the FASB issued ASU 2016-02, Leas es (ASC Topic 842) to increase transparency and comparability among organizations related to their leasing arrangements. The update requires lessees to recognize most leases on their statements of financial position as a right-of-use (ROU) asset representing the right to use an underlying asset and a lease liability re presenting the obligation to make lease payments over the lease term, measured on a discounted basis. Topi c 842 also requires additional disclosure of key quantitative and qualitative information for leasing arrangements. Similar to the previous lease guidance, the update retains a distinction between finance leases (s imilar to capital leases in Topic 840, Leases) and operating leases, with classification affecting the pattern of expense recognition in the statements of activities.
The Foundation adopted ASU-2016-02 effective August 1, 2022. Under ASU 2016-02, the Foundation has elected to implement the certain practical expedients as follows:
The accounting policy election to account for leas e and non-lease components in its contracts as a single lease component for its real estate, vehi cle, and equipment asset classes. The non-lease components typically represent additional services transferred to the Foundation, such as common area maintenance for real estate, which are variable in nature and recorded in variable lease expense in the period incurred.
The short-term lease exception in which lessees may elect to not apply the lease accounting guidance for short-term leases. A short-term lease is a leas e that, at the commencement date, has a lease term of twelve months or less and does not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise.
The accounting policy election for all leases, which permits a non-public business entity lessee to use a risk-free discount rate for the lease, determined using a periodic comparable with that of the lease term.
Accounting Pronouncements Not Yet Adopted
Accounting Standards Update 2016-13: Financial Instruments – Credit Losses (Topic 326)
In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (ASC Topic 326) that provides guidance on how to measure and report credit losses for financial instruments. The effective date for ASU 2016-13 depends on whether an entity has alread y adopted the amendments in Update 2016-13, which was issued in January 2019. For entities that have already adopted ASU 2016-13, the amendments in ASU 2022-02, which was issued in November 2023, are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years.
March 25, 2025
Item #12 Page 559 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
10 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Accounting Standards Update 2016-13: Financial Instruments – Credit Losses (Topic 326) (continued)
ASU 2016-13 replaces the incurred loss methodology with the current expected credit loss (CECL) model.
Under the CECL model, management must also consider current conditions and reasonable and supportable forecasts of future events and circumstances, in addition to experience, to estimate expected credit losses for certain financial assets, including:
Financing receivables (loans, for example)
Held-to-maturity debt securities (available-for-s ale debt securities guidance has been amended separately and there is no change to the accounting for trading debt securities)
Receivables that result from revenue transactions (trade receivables)
Lease receivables recognized by a lessor
Financial assets excluded from the scope of ASU 2016-13 include:
Promises to give (pledges) of nonprofit entities
Loans and receivables between entities under common control
Defined contribution employee benefit plan loans
ASU 2016-13 provides no threshold for recognition of an impairment allowance. Therefore, organizations must also measure expected credit losses on assets that have a low risk of loss. As a result, trade receivables that are either current or not yet due (which may not require an allowance reserve under current GAAP) may have an allowance for expected credit losses under ASU 2016-13.
The CECL model allows management to select the most appropriate method for estimating its expected credit losses based on the nature of their organization’s financial assets. Common methods for estimating expected credit losses include the loss rate method, discounted cash flow method, and probability of default method.
Credit impairment will be recognized as an allowance fo r credit losses, rather than as a direct write-down of the financial asset.
The Foundation will adopt ASU 2016-13 effective August 1, 2023. Management is currently evaluating the effect of the adoption of ASU 2016-13 on the financia l statements. The effect will largely depend on the composition of the Foundation’s financial assets subject to CECL and the economic conditions at the time of adoption.
Cash and Cash Equivalents
Cash and cash equivalents consist of short-term, highly liquid investments with an initial maturity of three months or less. The carrying value of cash and cash equivalents approximates fair value because of the short maturities of those financial instruments.
March 25, 2025
Item #12 Page 560 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
11 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Grants Receivables
Grants receivables consist primarily of amounts due from private and governmental agencies. All such receivables are stated at the amount management expects to collect.
Investments
The Foundation accounts for investments in accordan ce with FASB ASC 958-320, Accounting for Certain Investments Held By Not-for-Profit Organizations. In vestments are carried at fair market value in the statement of financial position. Investment return (including realized and unrealized gains and losses on investments, interest and dividends, and investment expe nse) is included in the change in net assets without donor restriction unless restricted by donor or law. Invest ment return on net assets with donor restriction is reported as an increase in net assets without donor rest riction if the asset restriction expires in the reporting period in which the income is recognized. All other restri cted investment returns are reported as an increase in net assets with donor restriction, depending on the nature of the restriction.
Endowments
The Foundation records endowments in accordance with the Uniform Prudent Management of Institutional Funds Act of 2006 (UPMIFA). UPMIFA is a model act approved by the Uniform Law Commission that serves as a guideline for states to use in enacting le gislation. FASB accounting standards require additional disclosures about an organization's endowment funds (both donor-restricted and board designated endowment funds), whether or not the organization is subject to UPMIFA. The standard also requires classifying the portion of a donor-restricted endowment that i s n o t c l a s s i f i e d a s r e s t r i c t e d i n p e r p e t u i t y a s subject to time restriction until appropriated for expenditure.
Property and Equipment
The Foundation capitalizes property and equipment at cost, while donations of property and equipment are recorded at their estimated fair values. Such donations are reported as without donor restrictions unless the donor has restricted the donated asset to a specific purpose. Assets donated with explicit restrictions regarding their use and contributions of cash that must be used to acquire property and equipment are reported as with donor restrictions.
Absent donor stipulations regarding how long those donated assets must be maintained, the Foundation reports expirations of donor restrictions when the donated or acquired assets are placed in service as instructed by the donor. The Foundation reclassifies net assets with donor restrictions to net assets without donor restrictions at that time.
Depreciation is computed using the straight-line me thod over the estimated useful lives of the assets.
Maintenance, repairs, and minor renewals are charged to operations as incurred. When assets are retired or otherwise disposed of, the cost and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in income for the period.
March 25, 2025
Item #12 Page 561 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
12 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Leases
The Foundation determines if an arrangement contains a lease at inception, which is the date on which the terms of the contract are agreed to, and the agreement cr eates enforceable rights and obligations. A contract contains a lease when (i) explicitly or implicitly identifi ed assets have been deployed in the contract and (ii) the organization obtains substantially all of the economic benefits from the use of that underlying asset and directs how and for what purpose the asset is used during the term of the contract. The Foundation also considers whether its service arrangements include the right to control the use of an asset.
The Foundation’s right-of-use assets represent the right to use the underlying assets for the lease term and the lease liabilities represent the Founda tion’s obligation to make lease paym ents arising from the leases. The lease commencement date is when the asset is availabl e for use and in possession of the Foundation. Right- of-use assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term.
The Foundation recognizes payments for certain leases as expense when incurred including short-term leases with a lease term of 12 months or less and leases with future lease payments that are not considered material to the financial statements. These leases are not includ ed as lease liabilities or right-of-use assets on the statement of financial position.
Future lease payments may include fixed rent escalation clauses or payments that depend on an index (such as the consumer price index), which is initially measured using the index or rate at lease commencement.
Subsequent changes of the index and other periodic mark et-rate adjustments to base rent are recorded in variable lease expense in the period incurred. Residual value guarantees or payments for terminating the lease are included in the lease payments only when it is probable they will be incurred. The value of an option to extend or terminate a lease is reflected to the extent it is reasonably certain ma nagement will exercise that option. For lease agreements entered into or modified after the adoption of ASC 842, lease and non-lease components are combined.
Finance lease assets (previously referred to as a ca pital lease before the adoption of ASU 2016-02) are depreciated on a straight-line basis over the lease term and are reported net on the statement of financial position. Interest expense associated with finance leases is recorded based on the incremental borrowing rate.
Revenue
Revenue from Contracts with Customers
T h e F o u n d a t i o n r e c o g n i z e s r e v e n u e i n a c c o r d a n c e w i t h A S U 2 0 1 4 - 0 9 , R e v e n u e f r o m C o n t r a c t s w i t h Customers (ASC Topic 606). Topic 606 applies to exchange transactions with customers that are bound by contracts or similar arrangements and establishes a performance obligation approach to revenue recognition.
The Foundation generally measures revenue based on the amount of consideration the Foundation expects to be entitled for the transfer of goods to a custom er, then recognizes this revenue when the Foundation satisfies its performance obligations.
March 25, 2025
Item #12 Page 562 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
13 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Revenue (continued)
Revenue from Contracts with Customers (continued)
The Foundation evaluates its revenue contracts with customers based on the five-step model under Topic 606:
(1) identify the contract with the customer; (2) iden tify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to separate performance obligations; and (5) recognize revenue when (or as) each performance obligation is satisfied.
The Foundation has determined that thrift shop sales represent exchange transactions that must be recognized under ASC 606. The Foundation recognizes thrift shop sales at a point in time when the sale occurs and there is a transfer of goods to the customer. The Foundation has no further performance obligations related to sales and there are no additional services required by the Foundation.
Special Events
Special event revenues received are not recognized until the revenue is earned, which is at the time of the event or when the services are provided, and the Foundation does not believe it is required to provide additional goods or services to fulfill its related performance obligation. The recognition of revenue is conditional on the event taking place, as this is the point in time when the performance obligation of hosting the event occurs.
The Foundation records special event revenue equal to contribution revenue less the cost of direct benefits to donors which is included in special event revenue on the statement of activities and changes in net assets.
Program Revenue
Program revenue comprises rental income revenue from graduates of the recovery and sober living programs.
Rental income is recognized in the month earned.
Government Grants and Assistance
The Foundation receives direct government grants and pass-through funding from various non-profit organizations that are subrecipients of state funded an d federal funding sources. As the beneficiary of the Foundation’s programs receive the benefit, these transactions are determined not to be exchange transactions.
Contributions and Support
The Foundation recognizes revenue from contributions, including grants, in accordance with ASU 2018-08, Not-For-Profit Entities (ASC Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made. In accordance with Topic 958, the Foundation evaluates whether a transfer of assets is (i) an exchange transaction in which a resource provider is receiving commensurate value in return for the resources transferred or (ii) a contribution.
March 25, 2025
Item #12 Page 563 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
14 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Revenue (continued)
Contributions and Support (continued)
If the transfer of assets is determined to be an exch ange transaction, the Foundation applies guidance under Topic 606, discussed above. If the transfer of assets is determined to be a contribution, the Foundation evaluates whether the contribution is conditional based upon whether the agreement includes both (1) one or more barriers that must be overcome before the Foundation is entitled to the assets transferred and promised and (2) a right of return of assets transferred or a right of release of a promisor’s obligation to transfer assets.
Contributions, including unconditional promises to gi ve, are recognized as revenues in the period in which they are received. Unconditional promises are recognized at the estimated present value of future cash flows, discounted at a risk adjusted rate. Conditional promises to give are recognized when the conditions are met.
Amortization of the discount is recorded as additional contribution revenue. An allowance for uncollectible contributions receivable is provided based upon management’s judgment, including such factors as prior giving history, type of contribution, collection risk, and nature of fund-raising activity.
Contributed revenue may include gifts of cash or promis es to give. Contributions and grants are recognized as revenues in the period received and are recorded as net assets without donor restrictions or net assets with donor restrictions, depending on the existence and/or nature of any donor-imposed restrictions. When a restriction expires (that is, when a stipulated time restriction ends, or purpose restriction is accomplished), net assets with donor restrictions are reclassified to net assets without donor restrictions and reported in the statement of activities as net assets released from restrictions.
Conditional contributions and grants are not recognized until they become unconditional, that is, at the time when the conditions are substantially met. A contribution is considered to be a conditional contribution if an agreement includes a barrier that must be overcome and either a right of retu rn of assets or a right of release of a promise to transfer assets exists. Indicators of a barrier include a measurable performance-related barrier or other measurable barriers, a stipulation that limits discretion by the recipient on the conduct of an activity, and stipulations that are related to the purpose of the agreement.
Contributed Nonfinancial Assets
Contributed nonfinancial assets (in-kind) are record ed as support in the stat ement of activities. Such contributions are reported as support without donor re strictions unless the donor has restricted the donated asset to a specific purpose. The Foundation’s policy is to use contributed nonfinancial assets for programmatic or other purposes unless the assets have no utility consistent with the Foundation’s mission. In those instances, the assets would be monetized. (See additional disclosures in Note 9)
Contributed Services
The Foundation utilizes the services of volunteers throug hout the year that perform a variety of tasks that assist the Foundation with various programs. This contribution of services by the volunteers is not recognized in the financial statements unless the services received (a) create or enhance nonfinancial assets or (b) require specialized skills which are provided by individuals possessing those skills and would typically need to be purchased if not provided by donation. Services that do not meet the criteria for recognition as a contribution are not reflected in the financial statements.
March 25, 2025
Item #12 Page 564 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
15 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Functional Expenses
It is the policy of the Foundation to ensure all expenses incurred are consistently and appropriately designated to their functional expense categories (program se rvices and management) to allow for an accurate representation of the true program costs of the Foundation.
Functional expenses are allocated as follows:
Direct Expense
Direct expenses relate to one classification and can be directly charged as incurred.
Shared Direct Expense
Shared direct expenses are those that are incurred in support of program work and can be allocated.
Examples of shared direct expenses include occu pancy, information technology, office expenses, insurance, etc.
Indirect Expense
Indirect expenses are only those expenses that are administrative in function.
Allocation Basis – Payroll
The method of allocating costs for payroll is by th e use of time studies. Employees document how time was being spent over a time period to determine, on average, where the employee is spending their time, whether it be program, management or fundraising.
Expense Allocation Process
Program: Costs that result in the Foundation fulfilling its mission. Management: Costs necessary for the operations of the Foundation that are not identifiable with a specific program or fundraising.
This allocation process achieves a complete distribu tion of expenses to program areas and provides the Foundation with an accurate understanding of true program costs.
Income Taxes
The Foundation is exempt from income taxes under Se ction 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Foundation has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Internal Revenue Code. Income generated from activities unrelated to the Foundation’s exempt purpose is subject to tax under IRC Section 511. The Foundation did not ha ve any unrelated business income for the year ended July 31, 2023 and, therefore, no provision for income taxes has been made.
March 25, 2025
Item #12 Page 565 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
16 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Income Taxes (continued)
The Foundation follows the provision of uncertain tax positions as addressed in FASB Accounting Standards Codification. The Foundation recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable. The Foundation believes that it has taken no significant uncertain tax positions for the year ended July 31, 2023. Management believes the Foundation is no longer subject to income tax examinations by applicable taxing jurisdictions for the years prior to July 31, 2019.
Advertising
The Foundation expenses the cost of advertising as incurred. Advertising expense for the year ended July 31, 2023 was $2,554.
Going Concern Evaluation
Management evaluates whether there are conditions or ev ents that raise substantial doubt about the entity’s ability to continue as a going concern for a period of one year from the date the financial statements are available to be issued.
NOTE 3. AVAILABILITY AND LIQUIDITY
The following represents the Foundation’s financial assets, reduced by amounts not available for general use, are as follows as of July 31:
Cash $ 624,594
Investments 1,502,927
Total financial assets 2,127,521
Less amounts not available to be used within one year:
Restricted by donor with purpose restrictions 133,089
Restricted by donor with time restrictions held in endowment funds 3,336
Portion of donor-restricted endowment to be retained in perpetuity 503,000
Financial assets available to meet general expenditures over the next twelve months $
1,488,096
The Foundation regularly monitors liquidity required to meet its annual operating needs and other contractual commitments, while also striving to preserve the princi pal and return on the investment of its funds. The Foundation has various sources of liquidity at its disposal, including cash and investments, which are available for general expenditures, liabilities and other obligations as they come due.
March 25, 2025
Item #12 Page 566 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
17 NOTE 3. AVAILABILITY AND LIQUIDITY (continued)
Management is focused on sustaining the financial liquidity of the Foundation throughout the year. As a result, management is aware of the cyclical nature of the Foundation’s cash flow related to the Foundation’s various funding sources and is therefore able to manage the cash available to meet current liquidity needs.
To help manage unanticipated liquidity needs, the Foundation can liquidate investments without donor restrictions totaling approximately $997,018 at any time.
NOTE 4. CONCENTRATION OF CREDIT RISK
Cash
Financial instruments that potentially subject the Foundation to significant concentrations of credit risk consist principally of cash. The Foundation maintains it s cash in bank deposit accounts that are insured by the Federal Deposit Insurance Corporation (FDIC) and the National Credit Union Association (NCUA) up to a limit of $250,000 per depositor, respectively. As of July 31, 2023, $368,390 exceeded the FDIC or NCUA limit of $250,000.
Risks and Uncertainties
The Foundation is invested in a variety of investments. Investment securities, in general, are exposed to various risks, such as interest rate, credit, and overall market volatility risks. Due to the level of risk associated with certain investment securities, it is reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the amounts reported in the statement of financial position.
NOTE 5. FAIR VALUE MEASUREMENTS
The Foundation’s investments consist of brokered certif icates of deposit (CD) maturing within one to two years from July 31, 2023 and are stat ed at fair value based on quoted prices in active markets (all Level 1 measurements). The CDs are held by Royal Bank of Canada and Edwards Jones and insured by the FDIC.
The following table represents the financial instruments carried at fair value as of July 31, 2023:
Investments, current
Fixed income CD’s $ 599,552
Investments, non-current
Fixed income CD’s 397,466
Total investments $ 997,018
Cost
Fair Value
Unrealized
Appreciation
(Depreciation)
Fixed income CD’s $ 1,007,288 $ 1,004,306 $ (2,982)
March 25, 2025
Item #12 Page 567 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
18 NOTE 6. PROP ERTY AND EQUIPMENT
Property and equipment consist of the following as of July 31:
Buildings and leasehold improvements $ 3,106,479
Equipment, furniture and fixtures 324,740
Automobiles 339,521
Other 15,265
3,786,005
Less accumulated depreciation 1,813,084
1,914,365
Construction in progress 377,149
Land 1,376,759
$ 3,726,829
Depreciation expense for the year ended July 31, 2023 was $129,095.
NOTE 7. COMPENSATED ABSENCES
Compensated absences for sick pay and personal time have not been accrued since they cannot be reasonably estimated. The Foundation’s policy is to recognize these costs when actually paid.
NOTE 8. ACCOUNTS PAYABLE AND ACCRUED EXPENSES
Accounts payable and accrued expenses consist of the following as of July 31, 2023:
Accounts payable $ 414,711
Accrued payroll expenses 55,275
Accrued expenses 14,873
Miscellaneous other payables 5,069
Total accounts payable and accrued expenses $ 491,986
March 25, 2025
Item #12 Page 568 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
19 NOTE 9. CONTRIBUTED NONFINANCIAL ASSETS
Revenues from contributions of nonfinancial assets reco gnized within the statemen t of activities were as follows for the year ended July 31, 2023:
All gifts are recognized in accordance with donor re strictions, when applicable. Unless otherwise noted, contributed nonfinancial assets did not have donor -imposed restrictions. The Foundation did not sell contributed nonfinancial assets and utilized them in program use.
NOTE 10. OPERATING LEASE
The Foundation leases space for its thrift shop and administrative office sp ace under operating lease agreements expiring on various dates through January 2027. Base monthly rental payments are $16,230. The lease agreements do not contain any material residual value guarantees.
The Foundation has elected the practical expedient to account for the lease and non-lease components as a single lease component (e.g. maintenance and operating services). Therefore, the lease payments used to measure the lease liability include all of the fixed cons ideration in the contract. All variable payments not based on a market rate or an index are expensed as incurred.
The Foundation determines if an arrangement is or co ntains a lease at contract inception. The Foundation recognizes a right-of-use asset and a lease liability at the lease commenc ement date. The lease liability is initially measured at the present value of the unpaid lease payments at the lease commencement date. Key estimates and judgments include how the Foundation determines the discount rate, the lease term, and the lease payments. When the discount rate implicit in a lease is not readily determinable, the Foundation calculates the lease liability using the risk-free rate commensurate with the term of the lease.
The following summarizes the operating and finance right-of-use assets as of July 31, 2023:
Operating lease, right-of-use asset $ 787,266
Accumulated amortization (227,840)
$ 559,426
Nonfinancial Asset 2023 2022
Usage in
programs/
activities
Donor
imposed
restrictions
Fair value
techniques and
inputs
Food $ 3,703,036 $ 2,628,584
Poor and
homeless None
Clothing, household
and other 613,929 118,684
Poor and
homeless None Thrift shop value
Total $ 4,316,965 $ 2,747,278
March 25, 2025
Item #12 Page 569 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
20 NOTE 10. OPERATING LEASE (CONTINUED)
The amounts due on operating lease liabilities are as follows as of July 31, 2023:
Year Ending
July 31,
2024 $ 174,029
2025 174,717
2026 155,035
2027 75,537
2028 -
Thereafter -
Total lease payments 579,318
Less amount representing imputed interest (16,631)
Present value of lease liability $ 562,687
Right-of-use operating lease cost was $190,553 for the year ended July 31, 2023 and is included with occupancy expenses in the statement of functional expenses.
Supplemental statement of financial position information related to leases is as follows for the year ended July 31, 2023:
Weighted average remaining lease term – operating lease 2.84 years Weighted average discount rate – operating lease 2.94%
NOTE 11. ENDOWMENT
The Foundation's endowment contains donor-restricted endowment funds. As required by generally accepted accounting principles, net assets associated with endow ment funds are classified and reported based on the existence or absence of donor-imposed restrictions.
The Board of Directors of the Foundation has identifi ed a donor-imposed requirement to preserve the fair value of the original donation as of the date of the donations. As a result, the Foundation classifies as permanently restricted net assets (a) the original valu e of gifts donated to the permanent endowment, (b) the original value of subsequent gifts to the permanen t endowment, and (c) accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund.
The remaining portion of the donor-restricted endowment fund that is not classified in permanently restricted net assets is classified as temporarily restricted net assets until those amounts are appropriated for expenditure by the Foundation in a manner that is consistent with the standard of prudence prescribed by UPMIFA.
March 25, 2025
Item #12 Page 570 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
21 NOTE 11. ENDOWMENT (continued)
In accordance with UPMIFA, the Foundation considers the following factors in making a determination to appropriate or accumulate donor-restricted endowment funds:
1) The duration and preservation of the fund
2) The purposes of the Foundation and the donor-restricted endowment fund 3) General economic conditions
4) The possible effect of inflation and deflation
5) The expected total return from income and the appreciation of investments 6) Other resources of the Foundation
7) The investment policies of the Foundation
The endowment net assets composition by type of fund consists of the following as of July 31, 2023:
Donor-restricted endowment funds $ 506,336
Changes in endowment net assets consist of the following as of July 31, 2023:
Endowment net assets, beginning of year $ 552,503
Investment income 3,333
Appropriated for expenditure (49,500)
Endowment net assets, end of year $ 506,336
The following reflects the Foundation’s endowment net asset composition by fund type as of July 31, 2023:
Original donor-restricted gift amounts required to be maintained in perpetuity:
Total original gift amounts $ 503,000
Portion of perpetual endowment funds subject to a time
restriction under UPMIFA without purpose restriction
3,336
Total endowment funds classified as net assets with
donor restrictions
$
506.336
Funds with Deficiencies
From time to time, the fair value of assets associated with individual donor-restricted endowment funds may fall below the level that the donor or UPMIFA requires the Foundation to retain as a fund of perpetual duration. In accordance with generally accepted accounting principles, a deficiency of this nature is reported as unrestricted net assets. There were no such deficiencies as of July 31, 2023.
March 25, 2025
Item #12 Page 571 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
22 NOTE 11. ENDOWMENT (continued)
Return Objectives and Risk Parameters
The Foundation has adopted investment and spending policies for endowment assets that attempt to provide funding for the operating expenses of programs supported by its endowment. In order to meet this objective, the endowment investment portfolio is structured to achieve a compounded annual return commensurate with the portfolio's market-related index. The market-related index is made up of broad indices that are representative of the asset classes in which the portfoli o is invested and is weighted in the same percentages as the portfolio weightings of these asset classes.
NOTE 12. RESTRICTIONS ON NET ASSETS
Net assets with donor restrictions were available for the following as of July 31, 2023:
Purpose restricted:
Essential services $
27,979
Outreach 13,208
Recovery 16,995
Golf tournament 37,600
Other programs 31,351
Time restricted:
Available for appropriation from endowment funds 3,336
Permanent endowments:
Corpus value 503,000
Total net assets with donor restrictions $ 633,469
Net assets released from net assets with donor restrictions are as follows:
Satisfaction of purpose restrictions $ 555,056
Appropriation for expenditure 49,500
$ 604,556
NOTE 13. SPLIT-INTEREST GIFTS
The Foundation is a beneficiary of a split-interest irrevocable charitable remainder trust which was created in 1993. Upon termination of the trust, the Foundation wi ll receive 33.33% of the assets remaining in the trust.
The trust fund is held by others and the present value of the estimated future amount to be received from the trust is not estimable therefore the investment has not been recorded.
March 25, 2025
Item #12 Page 572 of 578
THE BROTHER BENNO FOUNDATION, INC.
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended July 31, 2023
23 NOTE 14. CONTINGENCIES
From time to time, the Foundation is subject to various litigation as a result of its ongoing business activities.
Management believes that the outcome of any such liti gation will not have a material adverse effect on the Foundation's statement of financial position, results of operations, or liquidity.
NOTE 15. SUBSEQUENT EVENTS
The Foundation has evaluated subsequent events thro ugh October 10, 2024 the date which the financial statements were available to be issued.
On May 15, 2024, the Board of Directors authorized a ch ange in the fiscal year-end to June 30. The new fiscal year-end was effective beginning June 30, 2024.
March 25, 2025
Item #12 Page 573 of 578
Executive Summary
The Brother B
enno Foundation, Inc. requests Community Development Block Grant (CDBG) funds from the City of Carlsbad to meet the critical needs of low-income Carlsbad residents.
Total funding in the amount of $29,000 is requested to support the rental and utility assistance program.
Rental and
Utility Assistance Program
The rental and utility assistance program aids households at risk of being evicted and facing disconnection of utility services. This program provides direct financial assistance for overdue rent, rental deposits, and utility payments, helping recipients maintain safe, stable housing and uninterrupted utility services during times of financial crisis. The program is designed to address the urgent needs of vulnerable populations, including families with children, seniors on fixed incomes, individuals with disabilities, and households facing sudden financial hardships. This program is established and ongoing and has a total budget of $482,230.
Through collabor
ation with government agencies and nonprofit organizations, the rental and utility assistance program ensures a cohesive, community-wide response to housing insecurity.
By leveraging existing partnerships, we aim to maximize resources, and create pathways toward self-sufficiency for those in need.
Key staff include the Outreach Service’s Manager, Darryl Harris, who will meet with guests to assist rental and utility assistance applications and approve assistance.
Program Goals
The goals of the rental and utility assistance program are to prevent eviction and homelessness and ensure utility services by assisting at least twenty Carlsbad households. Additional goals include connecting recipients to other supportive service provides to address the root cause of financial instability.
Outcomes
With t
he requested funding, the rental and utility assistance program will achieve measurable outcomes, including reduced eviction rates, increased housing stability, and improved financial resilience among recipients. By addressing immediate financial needs and providing pathways to sustainable independence, the program will have a lasting impact on individuals, families, and the broader community.
March 25, 2025
Item #12 Page 574 of 578
Conclusion
Investing in the Rental and Utility Assistance Program is an investment in the well-being and stability of our community. We are committed to utilizing the requested funding responsibly and efficiently to ensure that no family is forced to choose between shelter, utilities, and other basic necessities. With your support, we can make a meaningful difference in the lives of those most in need, breaking the cycle of poverty and fostering hope for a brighter future.
Thank you for considering this request to support our efforts to combat housing and utility insecurity in our community.
We appreciat
e your efforts to review our application and are available to answer any questions.
Sincerely,
Paul “Mac” M
cNamara
Executive Director
March 25, 2025
Item #12 Page 575 of 578
BROTHER BENNO FOUNDATION
Organizational Chart
Board of Directors
Joe McDevitt - Chair
Jeff Epp – Vice Chair
John Lavery - Treasurer
Jim Napier - Secretary
Father Charles Wright-Spiritual Advisor
Helen Parsons
Gregg Prather
Peter Joyce
Board of
Directors
Center Op’s
Mgr.
Rob S.
Recovery Program
Mgr.
Jimmy S.
Development
Kathleen D.
Administration
Mgr
DinaMarie A.
Facilities
Rob S.
Executive Director
Paul McNamara
Clothing
Manager
Marina P . Vol
Coordinator
Eli
SupportOperations
Board of Directors
Honorary Members
Daniel Boone
Mary Holguin
Dr. Richard Shlemmer-Historian
Dr. Patrick Gilligan
Annual Events
Ad Hoc
Committees
Golf
Tournament
Thanksgiving
Meal
Christmas
Meal
Christmas
Party
March 25, 2025
Item #12 Page 576 of 578
BROTHER BENNO FOUNDATION
Organizational Chart
Center Op’s
Mgr.
Rob S.
Recovery Program
Mgr.
Jimmy S.
Counselors
Steven S.
Toni B.
David M.
Intake
Jan R.
Work
Program Lead
Geoff R.
Case Workers
Dennis P .
Steven J.
Alex M.
Holly H.
Center
Clothing
Distribution
Ron L
Kitchen
Emily H.
OPEN
Center Security
Isaac R.
Habib W.
Quintario J.
Warehouse &
Food Services
Alex “Kahuna”
P.
Clothing
Manager
Marina P .
Operations
Volunteers
Intake
25 total.
Volunteers
Serv Tms - 18
Sandwich Crew - 6
Program
Members
12 total.
Program
Members
3 total.
Org P/U
21 total.
Center
Volunteers
4 total.
Donation
Lead
Brenda E.
Thrift Store
Volunteers
37 total
Furniture
Lead
Mark C.
Thrift Store Clerk
Jennifer D., Jeana V.,
Jane M., Mackenzie M.,
Natasha F.,
Donations
Adam C.
Mack B.
Furniture
OPEN
Fleet Vol
Drivers
4-totalVolunteers
5 Total
March 25, 2025
Item #12 Page 577 of 578
BROTHER BENNO FOUNDATION
Organizational Chart
Development
Kathleen D.
Accounting
Craig Y.
Alycia A.
Web Page
Belinda (V).
Newsletter
John M. (v)
Social Media
Vol
Administrative
Services Mgr
Dina Marie A.
Facilities
OPEN
Facilities Maint
OPEN
HR
Mary (V)
Vol
Coordinator
Eli
Grants Mgr
Craig Y.
Legal
Jeff E. (V)
Support
Volunteers
4 total
Volunteers
6 total
March 25, 2025
Item #12 Page 578 of 578
(i)
• . . .
. .
TO: CITY CLERK
AFFIDAVIT OF MAILING
NOTICE OF PUBLIC HEARING
DATE oF PUBLIC HEARING: M ~rW\ 1,;(' io1,,r-• I
SUBJECT: 1)ad3: ivis-,o CtnJohdru:t~ fltth atJ fji•if"-?4fvin/i1r'lj rlicommcn,¥1 LOCATION: IZ] 1200 Carlsbad Village Drive, Carlsbad, CA 92008 D Other: ________________ _
DATE POSTED TO CITY WEBSITE -------
DATE NOTICES MAILED TO PROPERTY OWNERS: _\J~I_A-_______ _ NUMBER MAILED: V~lk ____ _
I declare under penalty of perjury under the laws of the State of California that I am employed by the City of Carlsbad and the foregoing is true and correct.
DEPARTMENT: □ CITY CLERK'S OFFICE
~Sigf:jw-
[)(']ornrn -¼Nin) 0M ±tomcltf} ~vv,c-1-J
5 1,/uz,,~
Date
----------------------------------------------------------------------------------------------------------------------------------------- ------------------- SENT TO FOR PUBLICATION VIA E-MAIL TO: □ Union Tribune on --- lxJ Coast News on fv\0 VWl 2 i,11./['
I
PUBLICATION DATE: Union Tribune -------------
Coast News M,b\((/l\ 1 Ju 26'
I declare under penalty of perjury under the laws of the State of California that I am employed by the City of Carlsbad and the foregoing is true and correct.
DEPARTMENT: □ CITY CLERK'S OFFICE [Zj OTHER ±lM.Jt 0) bjh ~ iUWJeJ ess irv1 lt,j Date
Attachments : 1) Mailing Labels
2) Notice w/ attachments
The Coast News
Decreed A Legal Newspaper by the Superior Court
of San Diego County.
Mail all correspondence regarding public
notice advertising to:
The Coast News
P.O. Box 232550
Encinitas, CA 92023
(760) 436-9737
Proof of Publication
STATE OF CALIFORNIA, ss.
COUNTY OF SAN DIEGO,
I am a citizen of the United States and a resident of the county aforesaid.
I am over the age of eighteen years, and not a party to or interested in the above-entitled matter.
I am principal clerk of the printer of The Coast News, a newspaper printed and published weekly and which newspaper has been adjudged a newspaper of general circulation for the County of San Diego and the County Judicial District by the Superior Court of the State of California, for the County of San Diego (8/4/94, #677114, B2393, P396) distributing into the cities of Carmel Valley, Del Mar, Solana Beach, Encinitas, Cardiff, Carlsbad, Oceanside, Rancho Santa Fe, Vista, San Marcos, Escondido, Bonsall, Fallbrook, San Diego,; and that the notice, of which the annexed is a printed copy, has been published in, each regular and entire issue of said newspaper and not in any supplement thereof on the following dates, to-wit:
March 07, 2025
I certify under penalty of perjury that the
foregoing is true and correct. Executed at
Encinitas, County of San Diego, State of
California on this 7i of March 2025.
Space above for Court Clerk's Filing Stamp
CITY OF CAR.L',BAD
NOTICE OFPUBIJC MEEITNG
DEPARTMENT OF HOUSING AND UR.BAN DEVELOPMENT
COMMUJ;-IITY DEVELOPMENT BLOCK GRANT PROGRAM FUNDS
, NOTICE IS HEREBY GIVEN that the Housing Commission of the City of Carlsbad will hold a public meeting at the Council Chambers, 1200 Carlsbad Village Drive, Carlsbad, California, at 4:00 p.m. on Thursday, March 13, 2025, to discuss and obtain comments on the recom mended Fiscal Year (FY) 2025-30 Consolidated Plan and FY 2025-26 (July l, 2025 -June 30, 2026) funding recommendations for the city's Commwtlty Development Block Grant (CDBG) , program. The CDBG program is funded by the U.S. Department of Housing and Urban Devel opment (HUD). The City of Carlsbad is an entitlement commwtlty and receives CDBG funds directly from HUD to address local commuruty development needs. For FY 2025-26, the City of Carlsbad anticipates an annual entitlement grant of $550,741 .
Those persons wishing to speak are cordially invited to attend the public meeting. Copies of the staff report will be available by Monday, March 10, 2025, on the city's website: https:// www.carlsbadca.gov/city-hall/meetings-ageodas/boards-commissions/housing-commission.
The meeting can be viewed online at bttps ://www.carlsbadca.gov/city-hall/meetings-agendas.
In addition, written comments may be submitted to the Housing & Homeless Services Depart- • meat at or prior to the meeting via U.S. Mail to the attention of Housing & Homeless Services Department, 1200 Carlsbad Village Drive, Carlsbad, CA 92008, or via email to bousing@carls- 1 badca.gov. The meeting with commence at 4:00 p.m. or as soon thereafter as the matter can be heard. For questions or more information, please contact Nicole Piano-Jones, Senior Program Manager at cicole.pianojones@carlshadc,a..gov or at (442) 339-2191.
CITY OF CARLSBAD
HOUSING COMMISSIElN
PUBLISH: Friday, March 7, 202 5
03/07/2025 CN 30207
I I
=
Community Development Block Grant
Program
Draft 2025-30 Consolidated Plan &
FY 2025-26 Funding Recommendations
Public Hearing
City Council
March 25, 2025
2 COMMUNITY DEVELOPMENT BLOCK GRANTS (CDBG)
OVERVIEW
FUNDING PURPOSE
ANTICIPATED DOLLARS
FUNDING DETERMINATION
Provides resource to benefit persons with low and
moderate incomes, prevent or eliminate blight, and meet urgent needs.
Funds are determined based on a formula that factors in population size, level of poverty, and other demographic and economic data.
For FY 2025-26, Carlsbad anticipates receiving $550,741 in CDBG funds. 3 WHAT IS A
CONSOLIDATED PLAN?
• Required by the Department of Housing and
Urban Development (HUD)
• Main components include:
• Needs assessment
• Market analysis
• Strategic plan
• Identifies funding priorities for five-year period
• Priorities inform Annual Action Plan
OVERVIEW
4 CONSOLIDATED PLAN PROCESS
FY 2025 - 30 CONSOLIDATED PLAN
March – April 2025Oct 2024 - Jan 2025 March 2025Aug-Sept 2024 May 15, 2025 • Community meetings
• Community survey
• Stakeholder meeting
• Stakeholder survey
• Data collection
• Housing Commission
meeting on draft
Consolidated Plan &
FY 2025-26 funding
recommendations
• Draft priorities to
Housing Commission
(Oct. 10)
• Draft priorities to City
Council (Nov. 19)
• Notice of Funding
Availability (Nov. - Jan.)
• City Council Public
Hearings
• Public comment period
• Final Consolidated Plan
• Submit approved
plan to HUD
5 FY 2025-2030 DRAFT CONSOLIDATED PLAN PRIORITIES
Highest Need
• Affordable Housing
• Homelessness
• Fair Housing
• Planning and Administration
Medium Need
• Supportive Services
• Facilities and Infrastructure
FY 2025 - 30 CONSOLIDATED PLAN
6 THREE IMPORTANT DOCUMENTSFUNDING ALLOCATION PROCESS
6 Notice of Funding
Availability (NOFA)
Evaluated by Housing
Commission
Consideration by
City Council
7 Funding Overview
& Summary
OVERVIEW
Estimated $550,741 FY 2025-26 Grant
• Public services activities capped at 15% of grant
• Estimated $82,611 available
• Four applications received, totaling $224,222
• Administration and Fair Housing capped at 20% of grant • Estimated $110,148 available
• Two applications received, totaling $110,148
• Housing & Infrastructure not capped
• Estimated $357,982 available
• Three applications received, totaling $508,982
8 PUBLIC SERVICES
FY 2025 - 26 FUNDING RECOMMENDATIONS
ORGANIZATION PROGRAM FY 2025-26
REQUEST
FY 2025-26
RECOMMENDED
Brother Benno Rental Assistance/Motel
Vouchers $29,000 $0*
Catholic Charities La Posada de Guadalupe Shelter $30,000 $0* Community Resource
Center Homelessness Prevention $82,611 $23,611
Interfaith Community
Services Rental Assistance, Basic Needs $82,611 $59,000 TOTALS $224,222 $ 82,611
*Brother Benno is identified to receive $10,000 from the city’s general fund and Catholic Charities will receive $200,000 in Permanent Local Housing Allocation funds for these programs in the Homelessness Action Plan’s Funding Plan. 9 AFFORDABLE HOUSING & FACILITIES
FY 2025 - 26 FUNDING RECOMMENDATIONS
ORGANIZATION PROJECT FY 2025-26
REQUEST
FY 2025-26
RECOMMENDED
Casa de Amparo Facility Improvements $80,000 $0
North County LGBTQ
Resource Center Facility Improvements $71,000 $0
City of Carlsbad Affordable Housing Fund $357,982 $357,982 TOTALS $508,982 $357,982
10 PROGRAM ADMINISTRATION & FAIR HOUSING
FY 2025 - 26 FUNDING RECOMMENDATIONS
ORGANIZATION PROGRAM FY 2025-26
REQUEST
FY 2025-26
RECOMMENDED
Legal Aid Society of
San Diego Fair Housing Services $27,968 $27,968
City of Carlsbad Program Administration $82,180 $82,180 TOTALS $110,148 $110,148
11 NEXT STEPS
FY 2025 - 26 FUNDING RECOMMENDATIONS
Public review
Final
City Council
public hearing
Submission
Review & comment period (March 31 – April 29)
Final Consolidated Plan
Approval of Consolidated Plan and Action Plan (April 29, 2025) Submit to HUD (May 15, 2025)
12 RECOMMENDATION
RECOMMENDATION
City Council adopt a Resolution approving the Draft Fiscal Year 2025-30 Consolidated Plan and FY 2025-26 Funding
Recommendations for the Community Development Block Grant Program