Applications for Funding — Fresno City Council, April 27, 2023 (part 6 of 7)

Part A, Section 2: Mission Statement
Please provide the organization’s mission statement within the below space:

Marjaree Mason Center's mission is to support and empower adults and their children affected by domestic violence while striving to prevent and end the cycle of abuse through education and advocacy.

Part A, Section 3: Organizational Capacity and Management Please provide key personnel information for HUD-funded projects:

Staff Name Title
Years of
Experience
1) Nicole Linder Executive Director 7
2) Leticia Campos Deputy Director 14
3) Marcus Martin Director of Finance 19
4) Laura Lopez
Residential Services
Manager 17
5) Aryssa Alvidrez Crisis Response Manager 1
Board of Directors
How often does your Board of Directors regularly meet?
Monthly
List current Board of Directors below:
6) Giatri Dave
7) Jose Garza
8) Casey Gray
9) Demetria Miller
1) Bonnie Her
2) Kerri Horn
3) Lauren Garabedian Ruff
4) Michael Carr
5) Mindy Casto 10) Carla Milton
PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

Page 3 of 6 ends

Financial Management
1) Has an audit been performed on the proposing organization’s accounting procedures within the last two years?
Yes No If yes, name of
auditor: Moss Adams
2) Is the agency audited every year? Yes No
3) Were any management letters issued as a result of the last audit? If yes, explain.

Yes, MMC had one finding in the most recent audit completed in December 2022. This finding was for "failure to perform an appropriate form of competition in their procurement process if purchases are within the small purchase threshold." MMC is required to obtain at least two bids on purchases for items over a specific threshold. While MMC did obtain the appropriate number of bids prior to purchase, we did not properly retain the second bid documentation for future reference. As recommended by the auditor, this finding has been resolved through the creation and implementation internal controls for document retetion and assesment that will ensure this does not happen with future procurements.
4) Provide the name of staff responsible for your agency’s accounting system Name: Marcus Martin
Title: Director of Finance
Phone/Email: 559-487-1304/[email protected]
Authorized Signatories
If your organization is selected for funding, signatures from persons bearing titles from each of the two lines below will be required by your organization.

1. Board Chair, President, or Vice President

2. Treasurer, Secretary, or Assistant Secretary
If you will be unable to provide the two requested signatures or intend to otherwise deviate from the standard signature authority, please indicate the names and titles of the authorized signatories below and provide the names and titles of the person(s) authorized to execute agreements on behalf of your organization in your boardcertified resolution.

Authorized Signatory Name Authorized Signatory Title
1) Bonnie Her Board President
2) Michael Carr Board Secretary
Board Resolution providing for the signature authority of persons to sign agreements on behalf of the entity is attached (required before a subrecipient agreement will be executed).

PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

Page 4 of 6 ends

To view the City’s policy regarding signature authority, including a sample signature page and sample certification, view Administrative Order 4-1 at:
https://www.fresno.gov/personnel/human-resources-support/#tab-2 PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

Page 5 of 6 ends

Part A, Section 4: Summary of Attached Applications:

Provide number and total dollar amount of applications by Application Type ➢ Homeless and Homelessness Prevention Programs
Number of Applications Total Dollar Amount Requested
1 $
➢ Owner-Occupied Home Repair
Number of Applications Total Dollar Amount Requested
$
➢ Public and Community Services
Number of Applications Total Dollar Amount Requested
1 $
➢ Fair Housing
Number of Applications Total Dollar Amount Requested
$
=

GRAND TOTAL
Number of Applications
2 Total Dollar Amount
Requested $ 305,847
203,206
102,641
PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

Page 6 of 6 ends

Required Attachments to Part A
Select all attachments included.

Part A, Exhibit 1 – Organization’s U.S. Internal Revenue Service 501(c)(3) Determination of Exemption Letter (Required)
Part A, Exhibit 2 – Organization’s Articles of Incorporation (Required) Part A, Exhibit 3 – Bylaws of the Organization (Required) Part A, Exhibit 4 – Statement and Designation by Foreign Corporation (when location of incorporation was outside of California) (Required of Out-of-State Corporations only)
Part A, Exhibit 5 – List of Directors and Officers by Corporate Title and Name (Required)
Part A, Exhibit 6 – Most Recent Audited Financial Statement (an IRS 990, Return of Organization Exempt from Income Tax, may be submitted in lieu of an audit whenever the organization lacks an audit due it not exceeding California and Federal audit thresholds).

Part A, Exhibit 7 – Indirect Cost Rate Agreement with Federal Cognizant Agency (Required if applicant seeks to charge an indirect cost rate greater than 10 percent of modified total direct costs)
Part A, Exhibit 8 – Resolution of the Board of the Directors Authorizing the Application and Naming the Persons Authorized to Sign the Application (Required; the Resolution must be submitted to the City by 4:00 PM, Friday, March 18, 2022) Internal Revenue service
)istrict Director
Date: tlAR 2 5 1999
(
Department of the Treasury
P. o. Box 2508
Cincinnati, OH 45201
Person to contact:

Dottie Downing #31-02736
--- ---------- ---- -----�1cmrt:omer Service Specialist Marjaree Mason Center,
1600 M street
Fresno, CA 93721-1122
Dear Sir or Madam:

Inc. Telephone Number:
877-829-5500
Fax Number:
513-684-5936
Federal Identification Number:
94-1156639
This letter is in response to your Certificate of Amendment filed November 4, 1998, changing your name from Young Women's Christian Association of Fresno to the name shown above.

In December 10, 1942, we issued a determination letter that recognized your organization as exempt from federal income tax under section 101(6) of the Internal Revenue Code of 1939 (now section 50l(c)(3) of the Internal Revenue Code of 1986). That determination letter is still in effect. e classified your organization as a publicly supported organization, and not a private foundation, because it is described in section 509(A)(2) of the Code. This classification was based on the assumption that your organization's operations would continue as stated in the application. If your organization's purposes, character, method of operations, or sources of support have changed, please let us know so we can consider the effect of the change on the organization's exe�pt status and foundation status.

Your organization is required to file Form 990, Return of Organization Exempt from Income Tax, only if its gross receipts each year are normally more than $25,000. If a return is required, it must be filed by the 15th day of the fifth month after the end of the organization•� annual accounting period. The law imposes a penalty of $20 a day, up to a maximum of $10,000, when a return is filed late, unless there is reasonable cause for the delay.

As of January 1, 1984, your organization is liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more the organization pays to each of its employees during a calendar year. There is no liability for the tax imposed under the Federal Unemployment Tax Act (FUTA).
organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the code. However, these organizations are not automatically exempt from other federal excise taxes. If you have �y questions about excise, employment, or other federal taxes, please let � know.
31 Part A Exhibit 1-2
Marjaree Mason Center, Inc.
94-1156639
-2-
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(
'
Donors may deduct contributions to your organization as provided in section 170 o·f the Code. Bequests, legacies, devises, transfe·rs, or gifts to your organization or for its use are deductible for federal estate and gu:.Ltax� .�J;lllr.p.os..eS-.iLthe.y�ee�he�ppi�ca�le provisions of sections 2055, 2106, and 2522 of the Code.

Your organization is not required to file federal income tax returns unless it is subject to.the tax on unrelated business income under section 511 of the Code. If your organization is subject to this tax, it must file an income tax return on Form 990-T, Exempt organization Business Income Tax Return. In this letter, we are not determining whether any of your organization's present or proposed activities are unrelated trade or business as defined in section 513 of the Code.

Because this letter could help resolve any questions about your organization's exempt status and foundation status, you should keep it with the permanent records of the organization.

If you have questions, please call us at the telephone number shown in the heading of this letter.
""7��
C. Ashley Bullard
District Director
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In ans11cr lo· your recent reque.::t. \le r.nclose cop, of lhe Rcvcrptc Service c:<e;,p1.io9 lc:Olcr nddrc.::scd to :,our orc;;a.niz.at.1.011 unde_r elate? ?f Dccc;:,bc:- 10, l9li2.

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y • copies has been sent by this office in compliance
, Section 5120(d), California Corporations Code.
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CERTIFICATE OF AMENDMENT
OF

ARTICLES OF INCORPORATION
The undersigned certify that:

Administration Building
I 600 M Street
Fresno.· CA 93721
209.237.4706
209.237.0420 FAX
"' Ibo offlc.

F I
of Ibo
L E O ,.,,,..,...--
s.a....., of s ol tho Slot,, of Carm,mlQ
NOV 5 1998
7-J,.t,P'� BILL ,UN!S, �e,�rv Ci SlalP

1. They are the president and the secretary, respectively, .of Young Women's Christian Association of Fresno.

2. Article First of the Articles of Incorporation of this corporation is amended to read as follows:

That the name of said corporation shall be Marjaree
Mason Center, Inc.

3. The foregoing amendment of Articles of Incorporation has been duly appro�ed by the board of directors.

4. · The foregoing amendment of Articles of Incorporation has been duly approved by the required vote of the
members.
•'
•
We further declare under penalty of perjury under the
laws of the State of California that the matters set forth . in this certificate are true and correct of our own
knowledge.

Daie: De i: 3o. /CicJ/
;
Corporate # C00404270 lia Brungess Bo� President
5'lJsan Wynne Secreta"ry
Partially funded by
CCU1ty ol Fresno ' CiJy of Ft1sno • US DtparDnenl of Housi1g and Urban llevelopmelll • Office of Ctininal JusJica P1aMiig • Malamal and Child Helalh Exhibit 3: Board Bylaws

Revised 1/17/2023
Marjaree Mason Center
Board of Directors

OFFICERS

1. Bonnie Her, MD- President
Community Medical Providers
Family Medicine, Physician

2. Kerri Horn- President Elect
Central Valley Community Foundation
Chief Financial Officer

3. Lauren Garabedian Ruff- Treasurer
The Garabedian Group, Inc.

COD/CPA

4. Michael Carr- Secretary
President and General Manager
ABC 30

MEMBERS

5. Mindy Casto
Fresno Police Department
Captain

6. Giatri Dave, MD
Fresno Cancer Center
Radiation Oncologist

7. Jose (Joe) Garza
City of Reedley Police Department
Chief of Police

8. Casey Gray
Kaiser Permanente
Chief of Pediatrics

9. Demetria Miller
Valley Children's Healthcare
Construction Project Manager
Revised 1/17/2023

10. Carla Milton
Community Health System
SVP, Chief Human Resources Officers

11. Rene Ramirez, MD
Community Medical Centers
Department of Emergency Medicine
Physician

12. Alexi Rodriguez
Campos Brothers Farms
Director of Operations

13. (Gaurav) Deep Sethi
Sethi Management
Chief Development Officer

14. Genesis Wilson
Dutch Brothers Coffee Fresno, Inc.

C.F.O.

15. John Zanoni
Sheriff-elect
Fresno County
Reports of Independent Auditors and
Financial Statements with Supplementary Information
Marjaree Mason Center, Inc.

September 30, 2022 with
Summarized Comparative Information for the
Year Ended September 30, 2021
Table of Contents
REPORT OF INDEPENDENT AUDITORS................................................................................................................1

FINANCIAL STATEMENTS
Statements of Financial Position..........................................................................................................................5 Statement of Activities and Changes in Net Assets.............................................................................................6 Statement of Functional Expenses ......................................................................................................................7 Statements of Cash Flows ...................................................................................................................................8 Notes to Financial Statements .............................................................................................................................9

SUPPLEMENTARY INFORMATION
Schedule of Expenditures of Federal Awards....................................................................................................24 Notes to Schedule of Expenditures of Federal Awards .....................................................................................25

SINGLE AUDIT REPORTS

REPORT OF INDEPENDENT AUDITORS 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 ..................................................................................................................................27

REPORT OF INDEPENDENT AUDITORS ON COMPLIANCE FOR THE MAJOR FEDERAL

PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE..............................................................................................................................29 Schedule of Findings and Questioned Costs.....................................................................................................32

OTHER INFORMATION
Combining Schedule of Revenue, Support, and Expenses – Unaudited ..........................................................35 1 Report of Independent Auditors
The Board of Directors
Marjaree Mason Center, Inc.

Report on the Audit of the Financial Statements
Opinion
We have audited the financial statements of Marjaree Mason Center, Inc. (the “Organization”), which comprise the statement of financial position as of September 30, 2022, and the related statements of activities and changes in net assets, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position Marjaree Mason Center, Inc. as of September 30, 2022, and the changes in its net assets and its cash flows thereof 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 standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards (Government Auditing Standards), issued by the Comptroller General of the United States.

Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Organization and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the 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 presentation 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 relevant 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 required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Organization’s ability to continue as a going concern for one year after the date the financial statements are available to be issued.
2 Auditor’s 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 GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Misstatements 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 GAAS and Government 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 responsive 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 Organization’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the 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 conditions or events, considered in the aggregate, that raise substantial doubt about the Organization’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 certain internal control-related matters that we identified during the audit.
3 Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole.

The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole.

Summarized Comparative Information
We have previously audited the Organization’s 2021 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated January 28, 2022.

In our opinion, the summarized comparative information presented herein as of and for the year ended September 30, 2021, is consistent, in all material respects, with the audited financial statements from which it has been derived.

Other Information
Management is responsible for the other information included in the report. The other information comprises the combining schedule of revenue, support and expenses but does not include the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 16, 2023 on our consideration of the Organization’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 solely 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 effectiveness of the Organization’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Organization’s internal control over financial reporting and compliance.

Fresno, California
January 16, 2023
Financial Statements
Marjaree Mason Center, Inc.
5 See accompanying notes to financial statements.

Statements of Financial Position
September 30, 2022 and 2021
2022 2021

CURRENT ASSETS
Cash and cash equivalents $ 2,579,744 $ 2,856,348
Investments in marketable securities 2,882,821 1,660,013 Grants receivable 640,690 1,022,978
Other receivables 4,763 -
Pledges receivable, current portion 159,952 123,467
Prepaid expenses 149,969 97,803
Deposits 125,025 28,798
Total current assets 6,542,964 5,789,407
PROPERTY AND EQUIPMENT, net 2,582,410 2,755,981
PLEDGES RECEIVABLE, net of current portion 25,000 50,000 BENEFICIAL INTEREST IN PERPETUAL TRUSTS, net 184,500 821,719 Total assets $ 9,334,874 $ 9,417,107

CURRENT LIABILITIES
Accounts payable and accrued expenses $ 247,737 $ 164,358 Accrued salaries and benefits 316,091 254,397
Deferred revenue 220,600 160,350
Refundable advances - 327,888
Total liabilities 784,428 906,993

NET ASSETS
Without donor restriction 6,430,976 6,192,673
With donor restriction 2,119,470 2,317,441
Total net assets 8,550,446 8,510,114
Total liabilities and net assets $ 9,334,874 $ 9,417,107 ASSETS

LIABILITIES AND NET ASSETS
Marjaree Mason Center, Inc.

See accompanying notes to financial statements. 6
Statement of Activities and Changes in Net Assets
Year Ended September 30, 2022
(with Summarized Comparative Information for Year Ended September 30, 2021) Without Donor With Donor Total
Restriction Restriction 2022 2021

REVENUES, GAINS, AND

OTHER SUPPORT
Grants and contracts $ 5,413,940 $ - $ 5,413,940 $ 5,153,180 Contributions 1,531,957 1,413,587 2,945,544 3,003,763
In-kind donations 101,521 - 101,521 123,274
Special events 521,886 - 521,886 303,701
Program fees 145,948 - 145,948 184,990
Other income 14,700 - 14,700 42,897
Legacies and bequests 100,000 - 100,000 109,777
Emergency Housing and Assistance grant - - - 1,210,000
Loss on disposal of assets - - - (7,118)
Net realized and unrealized (loss) gain in
fair value of perpetual trusts - (85,438) (85,438) 54,522 Interest and dividend income, net 53,739 - 53,739 25,457 Net realized and unrealized (loss) gain in
fair value of investments (555,060) - (555,060) 183,742 Total revenues, gains, and
other support 7,328,631 1,328,149 8,656,780 10,388,185

NET ASSETS RELEASED

FROM RESTRICTIONS
Restrictions satisfied by payment
of related expenses 1,526,120 (1,526,120) - -
Total revenues, gains, and
other support after net assets
released from restrictions 8,854,751 (197,971) 8,656,780 10,388,185

EXPENSES
Program services 6,592,236 - 6,592,236 6,078,802
Supporting services 1,222,750 - 1,222,750 924,362
Fundraising 768,309 - 768,309 575,795
Total expenses 8,583,295 - 8,583,295 7,578,959
CHANGES IN NET ASSETS 271,456 (197,971) 73,485 2,809,226 NET ASSETS, beginning of year 6,192,673 2,317,441 8,510,114 5,723,152

GRANT FUNDED ASSETS
Contributions 85,086 - 85,086 132,519
Depreciation (118,239) - (118,239) (131,321)
Disposals - - - (23,462)
Changes in grant funded assets (33,153) - (33,153) (22,264) NET ASSETS, end of year $ 6,430,976 $ 2,119,470 $ 8,550,446 $ 8,510,114 Marjaree Mason Center, Inc.

See accompanying notes to financial statements. 7
Statement of Functional Expenses
Year Ended September 30, 2022
(with Summarized Comparative Information for Year Ended September 30, 2021) Advocacy and Total
Emergency Rehousing Legal Other Program Supporting
Services Services Assistance Programs Services Services Fundraising 2022 2021 Accounting and legal $ 25,427 $ 13,663 $ 1,505 $ 4,098 $ 44,693 $ 31,242 $ 294 $ 76,229 $ 48,563 Advertising 149 399 - 3,661 4,209 3,872 9,060 17,141 12,489 Bad debt expense - - - - - - 2,500 2,500 -
Bank charges - - - - - 88 - 88 891
Computer services 24,484 4,537 1,808 2,219 33,048 3,908 1,507 38,463 42,423 Conferences, conventions,
and meetings 17,328 4,162 1,540 15,778 38,808 6,834 71,764 117,406 142,081 Depreciation 142,481 26,457 - - 168,938 14,119 - 183,057 180,824 Donated services and supplies 72,449 31,749 - - 104,198 3,864 - 108,062 123,086 Dues and subscriptions 10,776 600 1,273 902 13,551 7,678 6,163 27,392 20,752 Employee benefits 406,383 75,350 33,526 34,938 550,197 244,918 43,214 838,329 636,311 Equipment rental, repairs,
and maintenance 287,784 100,531 17,103 13,624 419,042 27,966 79,988 526,996 532,527 Food 120,940 462 65 - 121,467 207 - 121,674 152,892
Insurance 43,003 5,484 1,061 1,230 50,778 22,129 680 73,587 68,245 Interest - - - - - 316 - 316 30,000
Miscellaneous 484 50 - 10 544 3,505 87 4,136 1,390
Office expense 10,440 2,034 580 1,856 14,910 40,296 3,832 59,038 44,375 Printing 1,402 4,714 419 16,987 23,522 858 36,916 61,296 35,653 Professional fees 54,055 8,556 2,157 32,282 97,050 119,642 178,915 395,607 274,259 Program supplies 918,013 432,612 11 39,092 1,389,728 4,561 31,508 1,425,797 1,406,256 Rent 128,340 15,913 1,097 14,306 159,656 3 17,775 177,434 184,262 Salaries 2,202,662 386,418 227,840 187,556 3,004,476 657,471 279,905 3,941,852 3,357,482 Security 105,593 1,101 - - 106,694 - - 106,694 10,922
Taxes and licenses 93 6,759 - - 6,852 17,111 - 23,963 121 Utilities 207,392 24,185 4,337 3,961 239,875 12,162 4,201 256,238 273,155 $ 4,779,678 $ 1,145,736 $ 294,322 $ 372,500 $ 6,592,236 $ 1,222,750 $ 768,309 $ 8,583,295 $ 7,578,959 Total
Program Services
Marjaree Mason Center, Inc.
8 See accompanying notes to financial statements.

Statements of Cash Flows
Years Ended September 30, 2022 and 2021
2022 2021

CASH FLOWS FROM OPERATING ACTIVITIES
Changes in net assets $ 73,485 $ 2,809,226
Adjustment to reconcile changes in net assets to net cash from operating activities:

Depreciation 183,057 180,824
Bad debt expense 2,500 -
Loss on disposal of assets - 7,118
Contribution of beneficial interest in perpetual trust - (572,905) Net realized and unrealized loss (gain) on investments
and perpetual trusts 640,498 (238,264)
Dividend income, reinvested (12,850) (16,974)
Changes in operating assets and liabilities:

Grants receivable 379,788 (229,017)
Pledges receivable (11,485) 50,339
Other receivables (4,763) -
Prepaid expenses (52,166) (12,453)
Deposits (96,227) 13,527
Accounts payable and accrued expenses 83,379 (239,759)
Accrued salaries and benefits 61,694 (61,292)
Deferred revenue 60,250 71,450
Refundable advances (327,888) (672,112)
Net cash from operating activities 979,272 1,089,708

CASH FLOWS FROM INVESTING ACTIVITIES
Payments for construction in progress - (20,071)
Purchase of property and equipment (42,639) (4,402)
Proceeds from disposal of assets - 14,500
Proceeds from distribution of beneficial interest in perpetual trust 551,781 - Purchases of investments (2,350,847) (238,300)
Proceeds from sale of investments 585,829 227,094
Net cash from investing activities (1,255,876) (21,179) NET CHANGES IN CASH AND CASH EQUIVALENTS (276,604) 1,068,529 CASH AND CASH EQUIVALENTS, beginning of year 2,856,348 1,787,819 CASH AND CASH EQUIVALENTS, end of year $ 2,579,744 $ 2,856,348

SUPPLEMENTAL DISCLOSURE OF NONCASH

INVESTING AND FINANCING ACTIVITIES
In-kind contributions $ 101,521 $ 123,274
Assets placed in service from construction in progress $ - $ 70,759 Marjaree Mason Center, Inc.
9 Notes to Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of activities – Marjaree Mason Center, Inc. (the “Organization”), a California nonprofit corporation, operates shelters for victims of domestic violence and their children, and provides counseling, education, and other related services in Fresno County and surrounding areas. The Organization receives funding for its programs and operations from a variety of governmental and community sources, including, but not limited to, the City of Fresno, the County of Fresno, U.S. Department of Housing & Urban Development, and the California Office of Emergency Services.

Method of accounting – The Organization uses the accrual basis method of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Use of estimates – The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Recently implemented pronouncement – On October 1, 2021, the Organization adopted Accounting Standards Update (“ASU”) 2020-07, Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets. This standard is intended to improve U.S. GAAP by increasing the transparency of contributed nonfinancial assets for not-for-profit (“NFP”) entities through enhancements to presentation and disclosure. The amendments in this update address certain stakeholders’ concerns about the lack of transparency about the measurement of contributed nonfinancial assets recognized by NFP’s, as well as the amount of those contributions used in an NFP’s programs and other activities. The standard is effective for annual periods beginning after June 15, 2021, and as such, the Organization adopted the new standard effective October 1, 2021, under a retrospective basis. The adoption of this standard did not have a significant impact on the Organization’s financial position, activities and change in assets, or cash flows. No changes were recorded to previously reported transactions as a result of the adoption.

Revenue recognition – Contributions, legacies and bequests, and unconditional grants are recognized as support and revenues when they are received or unconditionally pledged. These contributions are shown as restricted support and revenues if they are subject to time or donor restrictions. Net assets with donor restrictions are reclassified to net assets without donor restrictions and reported in the statement of activities and changes in net assets as net assets released from restrictions when a stipulated time restriction ends, purpose restriction is accomplished, or both; however, contributions and grants with donor restrictions are reported as support and revenues without donor restrictions if the restriction is met in the same year that the gift is received.

Conditional contributions are not recorded as support and revenues until the conditions are met. Payments classified as exchange transactions (reciprocal transfers between two entities in which goods and services of equal value is exchanged) are not recorded as other support and revenue until allowable expenditures are incurred.

Special events revenue is recognized at a point in time when the event takes place. Amounts collected in advance of the event are deferred until the event is conducted.

Marjaree Mason Center, Inc.

Notes to Financial Statements
10 Program fees revenue is recognized at a point in time when the service takes place and consists of amounts collected for education and training program services provided to program participants.

Grant arrangements have been evaluated and determined to be nonreciprocal, meaning the granting entity has not received a direct benefit in exchange for the resources provided. Instead, revenue is recognized as a conditional contribution—when the barrier to entitlement is overcome. The barrier to entitlement is considered overcome when expenditures associated with the grant are determined to be allowable and all other significant conditions of the grant are met. The largest of these grants supports the Organization’s emergency services and rehousing services programs to operate their shelters for victims of domestic violence and their children, and to provide counseling and educational services.

Conditional grant revenue recognition – In accordance with Accounting Standards Codification (“ASC”) 958- 605, Not-for-Profit Entities—Revenue Recognition (“ASC 958-605”), for conditional grants, the Organization accounts for these grants initially as refundable advances until the conditions of the grant are substantially met.

Classification of net assets – Net assets and revenues, expenses, gains, and losses are classified based on the existence or absence of donor-imposed restrictions as follows:

Without donor restriction – Net assets not subject to use or time restrictions. A portion of these net assets may be designated by the Board of Directors for specific purposes. At September 30, 2022 and 2021, there were no board-designated net assets.

With donor restriction – Defined as that portion of net assets that consist of a restriction on the specific use or the occurrence of a certain future event. Net assets with donor restriction represent amounts collected by the Organization to be spent on specific purposes or activities. Restrictions on net assets are usually met within a year of receiving the amount restricted.

Cash and cash equivalents – For purposes of reporting the statements of cash flows, the Organization considers cash accounts, money market accounts, and certificates of deposits with original maturities of three months or less to be cash equivalents. Accounts at each financial institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At September 30, 2022 and 2021, the Organization had approximately $1,943,000 and $2,785,000 uninsured cash balances, respectively. The Organization has not experienced any losses on those deposits and believes it is not exposed to any significant credit risk.

Investments in marketable securities – Investments in marketable securities consist primarily of publicly traded mutual funds and common stock and are recorded at fair value. These investments are covered by the Securities Investor Protection Corporation up to $500,000 (including $250,000 of cash). Investment income and unrealized gains and losses, net of investment expenses, are reported in the statement of activities and changes in net assets.

Marjaree Mason Center, Inc.

Notes to Financial Statements
11 Grants receivable – The Organization utilizes the allowance of accounting for and reporting uncollectible or doubtful accounts. Management determines the allowance for doubtful accounts based on an analysis of specific customers, taking into consideration the age of the past due accounts and an assessment of the customer’s ability to pay. At September 30, 2022 and 2021, management considered all grants receivable balances to be fully collectible and, therefore, no allowance for doubtful accounts has been recorded. Grants receivable are written off when deemed uncollectible. Recoveries of grants receivable previously written off are recorded as income when received.

The Organization grants credit to its customers, substantially all of which are government agencies (federal, state, and local) and generally requires no collateral from its customers.

Contributions and pledges receivable – Unconditional contributions, including pledges to give at estimated net realizable value, are recognized as revenue in the period received. The Organization reports conditional contributions as with donor restriction support if they are received with donor stipulations that limit the use of the donated assets. Pledges receivable at September 30, 2022 and 2021, amounted to $184,952 and $173,467, respectively.

Property and equipment – According to the Organization’s policy, property and equipment acquisitions over $2,500 are capitalized. Purchased property and equipment is capitalized at cost, donated property and equipment is recorded at fair value. The Organization does not imply restrictions on the use of contributed property and equipment received without donor stipulations. Expenditures that increase the life of the related assets are capitalized. Repairs and maintenance, including planned major maintenance activities, are charged to operations when incurred. Leasehold improvements are depreciated over the lesser of the remaining lease agreement or the estimated useful life.

Depreciation is computed using the straight-line method over the following estimated useful lives:

Buildings and land improvements 5–40 years
Furnishings, equipment, and vehicles 5–10 years
Property and equipment purchased with federal funds is subject to various usage, maintenance, and disposition provisions of the Uniform Guidance, as well as any additional provisions established by the funding agency.

Deferred revenue – Deferred revenue represents special event revenues received by the Organization in advance of the event’s occurrence and grant monies billed but not yet received or earned.

In-kind contributions – Contributions of noncash assets are utilized by the Organization in providing services and are recorded at their fair values in the period received. Contributions of noncash assets received for fundraising events (such as catering, entertainment, etc.) are not recorded in the accompanying financial statements. In addition, contributions of noncash assets to be sold at fundraising events by the Organization are recorded at the time of sale. Contributions of donated services that create or enhance nonfinancial assets or require specialized skills, are provided by individuals possessing those skills, and would typically need to be purchased if not provided by donation, are recorded at their fair values in the period received.

Marjaree Mason Center, Inc.

Notes to Financial Statements
12 A number of unpaid volunteers have made significant contributions of their time to the Organization. However, the value of these services is not reflected in the accompanying financial statements because U.S. GAAP do not allow for the recognition of nonspecialized services. The values of professional services provided by trained volunteers are recorded in the accompanying financial statements (see Note 12).

Advertising costs – Advertising costs, except for costs associated with direct-response advertising, are charged to operations when incurred. The costs of direct-response advertising are capitalized and amortized over the period during which future benefits are expected to be received. For the years ended September 30, 2022 and 2021, advertising costs expensed amounted to $17,141 and $12,489, respectively; no costs were capitalized.

Allocation of expenses – The costs of providing various programs and activities have been summarized on a functional basis in the statements of activities and changes in net assets and functional expenses. During the year, such costs are accumulated into separate groupings as either “direct” or “indirect.” Indirect or shared costs are allocated among program and support services by a method that best measures the relative degree of benefit, such as square footage, hours worked, and employee headcount. Accordingly, certain costs have been allocated among the programs and supporting services benefited.

Fundraising expenses – Costs of acquiring or applying for a contract or grant are categorized as indirect expenses and not separately stated as fundraising expenses. Fundraising expenses are expensed as incurred.

Revenue from fundraising events is recognized in the period in which the event takes place.

Income taxes – The Organization is a tax-exempt corporation under Section 501(c)(3) of the Internal Revenue Code and section 23701(d) of the State of California Corporate Code. The Organization is subject to taxation on any unrelated business income.

Uncertain tax positions – The Organization recognizes the effect of income tax provisions only if those positions are more likely than not of being sustained. The Organization does not believe its financial statements include any uncertain tax positions.

Summarized comparative information – The accompanying financial statements include certain prior-year comparative information in summarized form without net asset class detail or functional expense allocation detail.

Such information does not include sufficient detail to constitute a presentation in conformity with U.S. GAAP.

Accordingly, such information should be read in conjunction with the Organization’s financial statements for the prior year ended September 30, 2021, from which the summarized information was derived.

Marjaree Mason Center, Inc.

Notes to Financial Statements
13 NOTE 2 – INVESTMENTS IN MARKETABLE SECURITIES
Investments in marketable securities consisted of the following at September 30:
2022 2021
Mutual funds:

Columbia Ultra Short Term Bond CLA $ 248,700 $ -
Pioneer Multi Asset Ultrashort Income CLA 247,538 -
Fidelity Advisor Short Term Bond CLA 237,168 -
CVCF Social Impact Pooled Investment 208,165 69,828
JP Morgan Equity Income CLI 165,952 120,697
Columbia Disciplined Cor Instl Cl 124,546 131,218
PGIM Floating Rate Income CL Z 120,284 -
MFS Total Return Bond CLI 117,483 96,157
Columbia Strategic Income CLZ 114,580 93,464
AB High Income Advisor CL 107,985 91,806
Fidelity Advisor Strategic Income CLI 104,686 84,265
Mainstay CBRE Global Infra CLI 98,696 47,597
Brandywineglobal Global Opptys Bond CL I 91,280 95,466
Janus Henderson High Yield CLI 85,366 72,590
BNY Mellon Global Real Return CLI 75,784 -
Blackstone Alt Multi Strategy CLI 75,766 -
Columbia Select Global Equity 74,734 70,657
Western Asset Core Plus Bond CLI 73,814 64,899
BNY Mellon International Bond CLI 58,639 -
Federated Hermes Strategic Value 52,439 -
Janus Henderson Global Real Estate CLI 52,335 47,704
Columbia Seligman Global Technology CLZ 42,715 37,942
Invesco Balanced Risk Alloc CLY 40,230 36,386
Delaware Small Cap Core CLI 40,210 -
Transamerica Intl Equity CLI 39,858 37,184
AB Sustainable Global Thematic Advisor CL 36,055 33,932 Janus Henderson Global Life Sciences CLI 27,385 21,839
Columbia Strategic Income CLZ 10,951 6,377
MFS Conservative ALLOC CLI - 99,622
Fidelity Advisor New Market Income CLI - 58,719
Matthews Asia Dividend Investor CL - 57,499
Dreyfus Intl bond CLI - 53,231
JPMorgan Core Bond CL I - 45,063
Total mutual funds 2,773,344 1,574,142
Exchange-traded funds:

SPDR S&P 500 ETF 102,133 82,943
Money market fund:

Ameriprise Insured Money Market 7,344 2,928
Total investments in marketable securities $ 2,882,821 $ 1,660,013 Marjaree Mason Center, Inc.

Notes to Financial Statements
14 During the years ended September 30, 2022 and 2021, dividend income reinvested into mutual funds was approximately $13,000 and $17,000, respectively. During the years ended September 30, 2022 and 2021, net realized and unrealized (loss) and gain was $(555,060) and $183,742, respectively. During the years ended September 30, 2022 and 2021, proceeds from the sales of investments were $585,829 and $227,094, respectively.

NOTE 3 – FAIR VALUE MEASUREMENTS
The Organization’s investments are reported at fair value in the accompanying statements of financial position.

The methods used to measure fair value may produce an amount that may not be indicative of net realizable value or reflective of future fair values. Furthermore, although the Organization believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

The fair value measurement accounting literature establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy consists of three broad levels. The Organization uses appropriate valuation techniques based on the available inputs to measure the fair value of its investments.

When available, the Organization measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. The Organization had no assets or liabilities measured using Level 2 or Level 3 inputs. The three levels of the fair value of hierarchy are described below:

Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Organization has the ability to access.

Level 2 – Inputs to the valuation methodology include:
• Quoted market prices for similar assets or liabilities in active markets; • Quoted prices for identical or similar assets or liabilities in inactive markets; • Inputs other than quoted prices that are observable for the asset or liability; and • Inputs that are derived principally from or corroborated by observable market data by correlation or other means.

If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.

Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Level 1 fair value measurements – The fair value of mutual funds and exchange traded finds are based on quoted prices in active markets for identical assets.

Marjaree Mason Center, Inc.

Notes to Financial Statements
15 Investments held at net asset value – Beneficial interests in perpetual trusts are valued at the pro-rata ownership percentage of the net asset value (“NAV”) of the private investment. The NAV is based on the underlying assets in the trust, which consist of common stocks and mutual funds. The use of NAV as fair value is deemed appropriate as the private investments do not have finite lives, unfunded commitments relating to these types of investments, or significant restrictions on redemptions.

Accounting standards allow for the use of a practical expedient for the estimations of the fair value of investment companies or private investments for which the investment does not have a readily determinable fair value. The practical expedient used by the Organization to value these investments is the NAV. In some instances, the NAV may not equal the fair value that would be calculated under fair value accounting standards.

The following table sets forth by level, within the fair value hierarchy, the Organization’s assets measured at fair value on a recurring basis as of September 30, 2022:

Investments Held
Level 1 Level 2 Level 3 at NAV Total
Mutual funds:

Blended Bond $ 1,379,081 $ - $ - $ - $ 1,379,081
Domestic Stock 538,873 - - - 538,873
International Bond 225,684 - - - 225,684
Blended Asset 116,013 - - - 116,013
Blended Stock 388,162 - - - 388,162
Domestic Bond 125,531 - - - 125,531
Total mutual funds 2,773,344 - - - 2,773,344
Exchange-traded funds 102,133 - - - 102,133
Money market funds 7,344 - - - 7,344
Beneficial interest in perpetual trusts - - - 184,500 184,500 Total assets at fair value $ 2,882,821 $ - $ - $ 184,500 $ 3,067,321 Fair Value Measurements
The following table sets forth by level, within the fair value hierarchy, the Organization’s assets measured at fair value on a recurring basis as of September 30, 2021:

Investments Held
Level 1 Level 2 Level 3 at NAV Total
Mutual funds:

Blended Bond $ 488,712 $ - $ - $ - $ 488,712
Domestic Stock 328,120 - - - 328,120
International Bond 207,416 - - - 207,416
Blended Asset 136,008 - - - 136,008
Blended Stock 262,923 - - - 262,923
Domestic Bond 93,464 - - - 93,464
International Stock 57,499 - - - 57,499
Total mutual funds 1,574,142 - - - 1,574,142
Exchange-traded funds 82,943 - - - 82,943
Money market funds 2,928 - - - 2,928
Beneficial interest in perpetual trusts - - - 821,719 821,719 Total assets at fair value $ 1,660,013 $ - $ - $ 821,719 $ 2,481,732 Fair Value Measurements
The Organization’s policy is to recognize transfers into and out of Levels 2 and 3 inputs as of the date of the event or change in circumstances that caused the transfer. For the years ended September 30, 2022 and 2021, there were no significant transfers into or out of Level 2 or Level 3 inputs.

Marjaree Mason Center, Inc.

Notes to Financial Statements
16 NOTE 4 – GRANTS RECEIVABLE
Grants receivable consisted of the following at September 30:
2022 2021
California Office of Emergency Services $ 259,984 $ 203,714 County of Fresno 137,336 122,587
U.S. Department of Housing and Urban Development 129,623 513,142 FEMA 44,916 68,798
City of Fresno 38,237 64,209
Westcare 18,019 30,722
Fresno Unified 8,345 -
Madera County 4,230 3,231
Saint Agnes Hospital - 16,575
$ 640,690 $ 1,022,978
NOTE 5 – PLEDGES RECEIVABLE
Pledges receivable consisted of the following at September 30:
2022 2021
Pledges receivable in less than one year $ 159,952 $ 123,467 Pledges receivable in one to five years 25,000 50,000
$ 184,952 $ 173,467
NOTE 6 – PROPERTY AND EQUIPMENT
Property and equipment consisted of the following at September 30:
2022 2021
Building and land improvements $ 4,990,873 $ 4,928,826
Leasehold improvements 94,546 94,546
Equipment 93,946 65,258
Buildings 660,387 660,387
Furniture and fixtures 47,748 47,748
Vehicles 247,470 210,480
Land 29,064 29,064
6,164,034 6,036,309
Less: accumulated depreciation (3,581,624) (3,280,328)
$ 2,582,410 $ 2,755,981
The Organization incurred depreciation expense of $301,296 and $312,145 for the years ended September 30, 2022 and 2021, respectively.

Marjaree Mason Center, Inc.

Notes to Financial Statements
17 NOTE 7 – BENEFICIAL INTEREST IN PERPETUAL TRUSTS
Beneficial interest in perpetual trusts consisted of the Organization’s percentage interest in three separate perpetual trusts accounted for as split-interest agreements. The Organization values its interest in these trusts based on the fair value of each trust’s underlying assets. Balances consisted of the following at September 30:
2022 2021
Burks’ Trust (5% interest) $ 175,598 $ 207,186
Nine Trust (5% interest) 8,902 11,484
Rea's Trust (10% interest) 70,276 603,049
254,776 821,719
Less: allowance for beneficial interest in perpetual trusts (70,276) - $ 184,500 $ 821,719
During the years ended September 30, 2022 and 2021, the Organization’s portion of unrealized (loss) and gain were $(15,162) and $54,522, respectively. During the year ended September 30, 2022, the Organization received a distribution from the Rea’s Trust in the amount of $551,781. No distributions were received during the year ended September 30, 2021. At September 30, 2022, beneficial interest in perpetual trusts was shown net of an allowance of $70,276. No allowance was recorded at September 31, 2021.

NOTE 8 – REFUNDABLE ADVANCES
The Organization was awarded a grant from the Anthem Blue Cross Foundation, LLC in the amount of $200,000 to help fund routine prenatal care, maternal health education, and wellness checks during pregnancy for victims of domestic violence as part of the Maternal Health Program. In accordance with ASC 958-605 for conditional grants, the Organization is accounting for this grant as a refundable advance until the conditions of the grant are substantially met. At September 30, 2022, $- of the refundable advance was remaining, the Organization met the remaining requirements of the conditional grant.

The Organization was awarded a grant from the City of Fresno in the amount of $500,000 for emergency shelter needs for domestic survivors related to the novel coronavirus (“COVID-19”) pandemic. In accordance with ASC 958-605 for conditional grants, the Organization is accounting for this grant as a refundable advance until the conditions of the grant are substantially met. At September 30, 2021, $327,888 of the refundable advance was remaining. The Organization met the remaining requirements of the conditional grant during the year ended September 30, 2022.

Marjaree Mason Center, Inc.

Notes to Financial Statements
18 The Organization was awarded a grant from the State of California Emergency Housing and Assistance Program (“EHAP”) for renovation of an emergency shelter in Fresno in the amount of $1,000,000. In accordance with ASC 958-605 for conditional grants, the Organization accounted for this grant as a refundable advance until the conditions of the grant were substantially met. Repayment is deferred as long as the property was used as an emergency shelter or transitional housing for 7 years. If the condition is not met, the Organization must pay the amount back with a 3% rate of interest, per annum. Accrued interest totaled $210,000 at September 30, 2021. As the Organization substantially met the conditions, the amount is reported as grant revenue in the amount of $1,210,000 as of September 30, 2021.

NOTE 9 – OBLIGATIONS UNDER OPERATING LEASES
The Organization leases office equipment and property, which require certain minimum annual rental payments.

The leases vary in terms and expire between December 2022 and March 2066. For the year ended September 30, 2022, total office equipment and property lease expenses were $110,143 and $153,576, respectively. For the year ended September 30, 2021, total office equipment and property lease expenses were $50,571 and $148,922, respectively.

The future annual minimum lease payments under long-term contractual obligations at September 30, 2022, are as follows:

Years Ending September 30,
2023 $ 62,407
2024 32,632
2025 32,632
2026 16,169
2027 100
Thereafter 3,900
$ 147,840
Marjaree Mason Center, Inc.

Notes to Financial Statements
19 NOTE 10 – NET ASSETS WITH DONOR RESTRICTION
Amounts received from various donors for specific purposes are net assets with donor restriction that have been spent for their specified purposes. Net assets with donor restriction consisted of the following at September 30:
2022 2021
Bullard site $ 1,178,296 $ -
Shelter, food, and supplies for clients and children 493,801 598,186 Beneficial trusts 184,500 821,719
Clovis shelter 137,457 155,262
Programs and counseling 114,151 652,689
Auto and facilities maintenance 6,905 18,180
Education and outreach 4,360 70,528
Reedley facility - 877
$ 2,119,470 $ 2,317,441
Net assets released from restriction during the years ended September 30, 2022 and 2021, totaled $1,526,120 and $803,638, respectively.

NOTE 11 – RETIREMENT PLAN
The Organization established a 401(k) Retirement Plan covering all active, full-time employees aged 21 or older.

Matching contributions of $46,939 and $12,210 were made during the years ended September 30, 2022 and 2021, respectively.

NOTE 12 – IN-KIND DONATIONS
In-kind donations consisted of the following for the years ended September 30:
2022 2021
Trained volunteers $ 57,951 $ 75,112
Fresno, Clovis, and Reedley shelters 12,120 17,162
Meathead Movers 31,000 31,000
Donated meals 450 -
$ 101,521 $ 123,274
The Organization’s policy related to in-kind donations is to utilize the assets given to carry out the mission of the Organization. If an asset is provided that does not allow the Organization to utilize it in its normal course of business, the asset will be sold at its fair market value as determined by appraisal or specialist depending on the type of asset.

Marjaree Mason Center, Inc.

Notes to Financial Statements
20 The Organization was provided professional clinical services at no cost to service the individuals in their shelters and other programs. Based on current market rates for these services, the Organization would have paid $70,071 and $92,274 for the years ended September 30, 2022 and 2021, respectively.

The Organization was provided discretionary moving services from Meathead Movers to support victims of domestic violence in Fresno County. Based on current market rates for these services, the Organization would have paid $31,000 for each of the years ended September 30, 2022 and 2021.

All in-kind donations received by the Organization for the years ended September 30, 2022 and 2021, were considered without donor restrictions and able to be used by the Organization as determined by the board of directors and management.

NOTE 13 – CONTINGENCIES AND CONCENTRATIONS
Federal, state, and local grants – Amounts received from grant agencies are subject to audit and adjustment by grantor agencies, principally the state and federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the Organization. There are no pending audits or proposed adjustments currently.

Economic dependency – The Organization receives a majority of its funding through various programs and contracts with federal, state, local, and private agencies. Grants and contracts for the years ended September 30, 2022 and 2021, comprise approximately 76% and 62%, respectively, of total revenue without donor restriction.

The following is a summary of total grants and contracts received by granting and contracting agency for the year ended September 30, 2022:

Granting and Contracting Agency Amount Percentage
Department of Housing and Urban Development $ 1,625,075 30.02% California Office of Emergency Services 1,449,206 26.77% City of Fresno 959,955 17.73%
County of Fresno 821,887 15.18%
Other contracts 296,731 5.48%
Federal Emergency Management Agency 94,916 1.75%
Fresno Unified School District 85,345 1.58%
Madera District 28,908 0.53%
Westcare 27,062 0.50%
Saint Agnes Hospital 24,855 0.46%
$ 5,413,940 100.00
Marjaree Mason Center, Inc.

Notes to Financial Statements
21 The following is a summary of total grants and contracts received by granting and contracting agency for the year ended September 30, 2021:

Granting and Contracting Agency Amount Percentage
Department of Housing and Urban Development $ 1,423,373 27.62% California Office of Emergency Services 1,343,913 26.08% City of Fresno 970,792 18.84%
County of Fresno 951,690 18.47%
Other contracts 178,747 3.47%
Fresno Unified School District 77,000 1.49%
California Partnership to End Domestic Violence 71,250 1.38% Federal Emergency Management Agency 68,798 1.34%
Saint Agnes Hospital 33,145 0.64%
County of Madera 18,823 0.37%
Westcare 15,649 0.30%
$ 5,153,180 100.00
NOTE 14 – LIQUIDITY AND FUNDS AVAILABLE
Financial assets available to meet cash needs for general expenditures within one year as of September 30, 2022, are as follows:

Financial assets:

Cash and cash equivalents $ 2,579,744
Investments in marketable securities 2,882,821
Grants receivable 640,690
Other receivables 4,763
Pledges receivable 184,952
Financial assets at September 30, 2022 6,292,970
Less those unavailable for general expenditure within one year, due to:

Noncurrent portion of pledges receivable (25,000)
Financial assets available to meet cash needs for general expenditures within one year $ 6,267,970
The Organization’s spending policy is to structure its financial assets to be available for operations, capital assets, and opportunities to enhance the Organization’s mission. The Organization has certain donor-restricted net assets that are available for general expenditures within one year of September 30, 2022, because the restrictions on the net assets are expected to be met by conducting the normal activities of the programs in the coming year.

Marjaree Mason Center, Inc.

Notes to Financial Statements
22 NOTE 15 – SUBSEQUENT EVENTS
Subsequent events are events or transactions that occur after the statement of financial position date, but before financial statements are available to be issued. The Organization recognizes in the financial statements the effects of all subsequent events that provide additional evidence about conditions that existed at the date of the statement of financial position, including the estimates inherent in the process of preparing the financial statements. The Organization’s financial statements do not recognize subsequent events that provide evidence about conditions that did not exist at the date of the statement of financial position, but arose after the statement of financial position date and before financial statements are available to be issued.

The Organization has evaluated subsequent events through January 16, 2023, which is the date the financial statements were available to be issued, and determined the following event required disclosure:

On December 3, 2021, the Organization signed a purchase and sale agreement with an unrelated party to purchase a building to replace the Organization’s current administration building and Fresno shelter. The total purchase price of the building is $7,000,000. On December 6, 2021, escrow was opened, and due diligence was started. The purchase was delayed due to a City of Fresno zoning contract with limitations of the building purpose. The zoning contract was lifted during the summer 2022, which initiated the due diligence process again.

On December 13, 2022, the Organization closed on the purchase. The Organization obtained a promissory note payable to an unrelated party in the amount of $2,000,000, including interest at a rate of 4.10% per annum, with principal and accrued interest payable at maturity on December 13, 2023. The remaining balance on the purchase was made with $2,700,000 of cash and $2,300,000 of an in-kind donation.

Supplementary Information
Marjaree Mason Center, Inc.
24 See notes to schedule of expenditures of federal awards.

Schedule of Expenditures of Federal Awards
Year Ended September 30, 2022
Federal Grantor/Pass-through Grantor/Program Title
Federal Assistance Listing
Number
Pass-through Entity
Identifying Number Federal Expenditures
Community Development Block Grants - Entitlement Grants Cluster U.S. Department of Housing and Urban Development
Passed through the County of Fresno
Community Development Block Grant 14.218 A-21-313 $ 37,484 Passed through the City of Fresno
Community Development Block Grant 14.218 N/A 50,616
Total Community Development Block Grants - Entitlement Grants Cluster 88,100 Continuum of Care Program
U.S. Department of Housing and Urban Development
Direct award
HUD Clovis - Supportive Housing 14.267 CA0974L9T142007 154,272 HUD Clovis - Supportive Housing 14.267 CA0974L9T142108 75,555 HUD Welcome Home 14.267 CA1480L9T141904 7,251
HUD Welcome Home 14.267 CA1185L9T142108 66,529
HUD Welcome Home 2 14.267 CA1410L9T142005 129,184
HUD Welcome Home 2 14.267 CA1410L9T142106 21,205
HUD Welcome Home 3 14.267 CA1480L9T142005 138,027
HUD Welcome Home 3 14.267 CA1480L9T142106 38,293
HUD Coordinated Entry 14.267 CA1762D9T142002 350,270
HUD Coordinated Entry 14.267 CA1762D9T1142103 37,742
HUD Coordinated Entry 2 14.267 CA1854L9141900 65,446
HUD Coordinated Entry 2 14.267 CA1854L9T142102 395,214
HUD Safe and Sound 14.267 CA1764D9T142002 146,087
Total Continuum of Care Program 1,625,075
Emergency Solutions Grant
U.S. Department of Housing and Urban Development
Passed through the City of Fresno
Emergency Solutions Grant 14.231 N/A 95,473
Total U.S. Department of Housing and Urban Development 1,808,648 Crime Victim Assistance
U.S. Department of Justice
Passed through the California Office of Emergency Services Domestic Violence Assistance Program 16.575 DV20341257 65,000 Domestic Violence Assistance Program 16.575 DV20341257 118,513 Unserved/Underserved Victim Advocacy 16.575 UV20031257 8,597 Unserved/Underserved Victim Advocacy 16.575 UV21041257 41,802 Unserved/Underserved Victim Advocacy 16.575 UV21041257 78,040 Housing First 16.575 XD20031257 54,392
Housing First 16.575 XD2031257 238,387
Transitional Housing - FSP 16.575 XH20031257 46,900
Transitional Housing - FSP 16.575 XH21041257 147,876
Total Crime Victim Assistance 799,507
Violence Against Women Formula Grants
U.S. Department of Justice
Passed through the California Office of Emergency Services Teen Dating Violence 16.588 TV20051257 18,656
Total U.S. Department of Justice 818,163
Emergency Food and Shelter National Board
U.S. Department of Homeland Security
Direct Award
Emergency Food and Shelter National Board Program 97.024 21 94,916 Total U.S. Department of Homeland Security 94,916
Family Violence Prevention & Services
U.S. Department of Health and Human Services
Passed through the California Office of Emergency Services Domestic Violence Assistance Program 93.671 DV20341257 119,701 Total U.S. Department of Health and Human Services 119,701 Coronavirus Relief Fund
U.S. Department of Treasury
Passed through the City of Fresno
COVID-19 - City Cares 21.019 N/A 300,000
COVID-19 - City Cares 21.019 N/A 327,889
Total Coronavirus Relief Fund and U.S. Department of Treasury 627,889 Total Expenditures of Federal Awards $ 3,469,317
Marjaree Mason Center, Inc.
25 Notes to Schedule of Expenditures of Federal Awards
Year Ended September 30, 2022
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation – The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Marjaree Mason Center, Inc. (the “Organization”), under programs of the federal government for the year ended September 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Relationship to financial reports – Information included in the accompanying Schedule is in substantial agreement with the information reported in the related financial reports for major programs.

Program costs – Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.

Subrecipients – The Organization does not pass through funds to subrecipients.

NOTE 2 – INDIRECT COSTS
The Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance as described in 2 CFR 200.414.

Single Audit Reports
27 Report of Independent Auditors 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
The Board of Directors
Marjaree Mason Center, Inc.

We have audited, in accordance with the 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, the financial statements of Marjaree Mason Center, Inc., which comprise the statement of financial position for the year ended September 30, 2022, the related statements of activities and changes in net assets, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated January 16, 2023.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered Marjaree Mason Center, Inc.’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Marjaree Mason Center, Inc.’s internal control. Accordingly, we do not express an opinion on the effectiveness of Marjaree Mason Center, Inc.’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of Marjaree Mason Center, Inc.’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 28 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Marjaree Mason Center, Inc.’s financial statements are free from 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 financial statements. 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.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Marjaree Mason Center, Inc.’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Marjaree Mason Center, Inc.’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Fresno, California
January 16, 2023
29 Report of Independent Auditors on Compliance for the Major Federal Program and Report on Internal Control over
Compliance Required by the Uniform Guidance
The Board of Directors
Marjaree Mason Center, Inc.

Report on Compliance for the Major Federal Program
Opinion on the Major Federal Program
We have audited Marjaree Mason Center, Inc.’s compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on Marjaree Mason Center Inc.’s major federal program for the year ended September 30, 2022.

Marjaree Mason Center, Inc.’s major federal program is identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, Marjaree Mason Center, Inc. complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on its major federal program for the year ended September 30, 2022.

Basis for Opinion on the Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of Marjaree Mason Center, Inc. and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for the major federal program. Our audit does not provide a legal determination of Marjaree Mason Center, Inc.’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to Marjaree Mason Center, Inc.’s federal programs.
30 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on Marjaree Mason Center, Inc.’s compliance based on our audit. 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 GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about Marjaree Mason Center, Inc.’s compliance with the requirements of the major federal program as a whole.

In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding Marjaree Mason Center, Inc.’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of Marjaree Mason Center, Inc.’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of Marjaree Mason Center, Inc.’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Other Matters
The results of our auditing procedures disclosed one instance of noncompliance which is required to be reported in accordance with the Uniform Guidance and which is described in the accompanying schedule of findings and questioned costs as item 2022-001. Our opinion on the major federal program is not modified with respect to this matters.

Government Auditing Standards requires the auditor to perform limited procedures on Marjaree Mason Center, Inc.’s response to the noncompliance finding identified in our compliance audit described in the accompanying schedule of findings and questioned costs. Marjaree Mason Center, Inc.’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.
31 Report on Internal Control over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, as discussed below, we did identify a deficiency in internal control over compliance that we consider to be a significant deficiency.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2022-001, to be a significant deficiency.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

Government Auditing Standards requires the auditor to perform limited procedures on Marjaree Mason Center, Inc.’s response to the internal control over compliance finding identified in our compliance audit described in the accompanying schedule of findings and questioned costs. Marjaree Mason Center, Inc.’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Fresno, California
January 16, 2023
Marjaree Mason Center, Inc.
32 Schedule of Findings and Questioned Costs
Year Ended September 30, 2022

FINANCIAL STATEMENTS
Type of auditor's report issued on whether the financial statements audited were prepared in accordance with GAAP:

Internal control over financial reporting:

Material weakness(es) identified? Yes X No
Significant deficiency(ies) identified? Yes X None reported Noncompliance material to financial statements noted? Yes X No

FEDERAL AWARDS
Internal control over major federal programs:

Material weakness(es) identified? Yes X No
Significant deficiency(ies) identified? X Yes None reported Any audit findings disclosed that are required to be reported in accordance with section 2 CFR 200.516(a)? X Yes No
Identification of Major Federal Program and Type of Auditor's Report Issued on Compliance for the Major Federal Program
Name of Federal Program/Cluster
Continuum of Care Program Unmodified
Dollar threshold used to distinguish between Type A and Type B programs:

Auditee qualified as low-risk auditee? X Yes No
None reported.

Section I – Summary of Auditor's Results
Section II –– Financial Statement Findings
$750,000
Unmodified
Type of Auditor's Report
Issued on Compliance for
the Major Federal Program

14.267
Federal Assistance Listing
Number
Marjaree Mason Center, Inc.

Schedule of Findings and Questioned Costs (Continued)
Year Ended September 30, 2022
33 Section III – Federal Award Findings and Questioned Costs Finding 2022-001: Department of Housing and Urban Development - Continuum of Care Program - Assistance Listing No. 14.267; Grant period: Year Ended December 31, 2022.

Criteria – In accordance with 2 CFR 200.320(a)(2)(i), participants are required to perform an appropriate form of competition in their procurement process if purchases are within the small purchase threshold.

Condition – Management did not perform an appropriate form of competition for a purchase made within the small purchase threshold.

Questioned costs – There are known questioned costs of $36,990 representing the reimbursements claimed for the vendor during the audit period. No likely questioned costs are noted.

Context – Inspection of procurement documentation showed one out of two vendors subjected to sampling required an adequate number of price or rate quotations from qualified sources to be obtained and assessment to be performed in accordance with the small purchase threshold of 2 CFR 200.320(a)(2)(i).

Price or rate quotations were obtained, but not formally documented and a formal assessment was not performed. Of the $1,625,075 of total Continuum of Care reimbursements claimed during the year, $96,702 of reimbursements are subject to this procurement requirement, including the known questioned costs of $36,990.

Effect – By not obtaining price or rate quotations from qualified sources, this could result in the utilization of an unqualified vendor, an overspending of grant funding, and questioned costs.

Cause – Management obtained rate quotations from an adequate number of vendors, but did not retain sufficient documentation and did not perform a formal assessment to proceed with the purchase.

Repeat finding – N/A
Recommendation – We recommend management implement a control to ensure sufficient documentation is retained during the procurement of all vendors being reimbursed by federal awards and ensure compliance with the Uniform Guidance and other applicable procurement standards.

Management's response – Management will ensure to retain sufficient documentation when obtaining quotes from similar vendors and performing a documented analysis of services and corresponding costs for the fiscal year 2022–23 and every year going forward.

Other Information
Marjaree Mason Center, Inc.
35 Combining Schedule of Revenue, Support, and Expenses – Unaudited Year Ended September 30, 2022
(with Summarized Comparative Information for Year Ended September 30, 2021) California Contributions,
Housing and Office of County Program
County of Urban Emergency Marriage Family City of Fees, and Total Fresno Development Services License Fees Stabilization Fresno Other 2022 2021

REVENUES, GAINS, AND OTHER SUPPORT
Grants and contracts $ 69,431 $ 1,625,075 $ 1,449,206 $ 175,885 $ 690,245 $ 928,007 $ 476,091 $ 5,413,940 $ 5,153,180 Contributions - - - - - - 2,945,544 2,945,544 3,003,763 In-kind donations - - - - - - 101,521 101,521 123,274
Special events - - - - - - 521,886 521,886 303,701
Program fees - - - - - - 145,948 145,948 184,990
Other income - - - - - - 14,700 14,700 42,897
Legacies and bequests - - - - - - 100,000 100,000 109,777 Emergency Housing and Assistance grant - - - - - - - - 1,210,000 Loss on disposal of assets - - - - - - - - (7,118)
Net realized and unrealized loss (gain) in
fair value of perpetual trusts - - - - - - (85,438) (85,438) 54,522 Interest and dividend income - - - - - - 53,739 53,739 25,457 Net realized and unrealized (loss) gain in
fair value of investments - - - - - - (555,060) (555,060) 183,742 Total revenues, gains, and other support 69,431 1,625,075 1,449,206 175,885 690,245 928,007 3,718,931 8,656,780 10,388,185

EXPENSES
Accounting and legal - 4,093 4,940 12,548 - - 54,648 76,229 48,563 Advertising - - 149 - - - 16,992 17,141 12,489
Bad debt expense - - - - - - 2,500 2,500 -
Bank charges - - - - - - 88 88 891
Computer services - 4,430 1,893 11,364 745 - 20,031 38,463 42,423 Conferences, conventions, and meetings 1,323 9,430 1,985 17 1,513 - 103,138 117,406 142,081 Depreciation - - - - - - 183,057 183,057 180,824
Donated services and supplies - - - - - - 108,062 108,062 123,086 Dues and subscriptions - 656 1,294 - - - 25,442 27,392 20,752 Employee benefits 3,690 175,215 123,552 1,000 91,188 47,155 396,529 838,329 636,311 Equipment rental, repairs, and maintenance 2,217 135,567 64,342 37,597 20,462 23,860 242,951 526,996 532,527 Food 3,925 367 741 1,550 94 37,593 77,404 121,674 152,892 Insurance - 5,722 9,678 42,112 - - 16,075 73,587 68,245 Interest - - - - - - 316 316 30,000
Miscellaneous - - - - - - 4,136 4,136 1,390
Office expense 27 314 2,028 3,106 1,888 26 51,649 59,038 44,375 Printing - 6,222 419 247 130 - 54,278 61,296 35,653
Professional fees - 10,862 20,147 4,627 250 - 359,721 395,607 274,259 Program supplies 27,335 248,945 393,769 516 583 474,106 280,543 1,425,797 1,406,256 Rent 7,200 25,610 24,332 3,009 66,418 - 50,865 177,434 184,262 Salaries 23,552 956,950 690,727 - 479,869 269,884 1,520,870 3,941,852 3,357,482 Security - 1,101 12,929 87 564 51,413 40,600 106,694 10,922 Taxes and licenses - 6,759 - 93 - - 17,111 23,963 121
Utilities 162 32,832 96,281 2,346 26,541 23,970 74,106 256,238 273,155 Total expenses 69,431 1,625,075 1,449,206 120,219 690,245 928,007 3,701,112 8,583,295 7,578,959 CHANGES IN NET ASSETS $ - $ - $ - $ 55,666 $ - $ - $ 17,819 $ 73,485 $ 2,809,226

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PY 2023-2024 APPLICATION
Homeless and Homelessness Prevention Programs

1. Project Summary Information – please complete the below summary for the project/program.

Project Name (10 words or less): Emgergency Shelter Program Amount Requested: $ 203,206.00
ESG Applicants Only – please provide a breakdown of amount requested by program component:

Street Outreach: $ .00
Emergency Shelter: $ 203,206.00
Homelessness Prevention: $ .00
Rapid Rehousing: $ .00
HMIS: $ .00
This is a:

New Project/Program
Existing Project/Program
Provide a short description of the proposed program/activity. (1 to 3 sentences and must fit in the provided space).

Marjaree Mason Center is requesting ESG funding to support emergency shelter and support services for adults and their children experiencing domestic violence and homeless or at risk of homelessness due to abuse. Funds through this program will be used to support costs associated with Marjaree Mason Center's Emergency Shelter Program which provides 24/7 crisis response, emergency shelter, basic neccessities (food, clothing, blankets, hygeine items, diapers, etc.), case management, victim advocacy, mental health services and coordinated entry system services that assist clients while they work toward obtaining longer-term safe housing and increase stability.

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2. Organizational Capacity
a. Describe the organization’s experience with administering federally funded programs of this nature.

Established in 1979, Marjaree Mason Center (MMC) has over 40 years of experience in providing safe and confidential emergency shelter and comprehensive support services for adults and children affected by domestic violence, and is the only dedicated provider of these critical services in Fresno County. Since its inception, MMC has grown to inlcude two agency owned and operated Safe Houses, and five separate office sites which provide a wide breadth of diverse services that are specifically designed to meet the unique needs of individuals impacted by the trauma of abuse. Comprehensive services include: 24/7 hotline and crisis response, safety planning and risk assessment, case management, advocacy, emergency and longer-term safe shelter, individual and group counseling, legal assistance, children services, child advocacy, community outreach, youth education and linkages to local community social service programs.

All MMC programs and services are provided using trauma informed care practices that recognize the impact of trauma on the individuals physical and mental health and limit re-traumatization of clients participating in supportive services. As such, all MMC staff are required to completed 40-Hour Domestic Violence Counselor training upon employment with the agency. This training meets the requirements for Domestic Violence Counselor Training per Evidence Code §1037.1(a)(1) and covers a wide variety of topics including the history of doemstic violence, civil and criminal law related to domestic violence, societal attitudes, confidentiality, cultural competency, trauma informed care, teen dating violence, public resources and more.

For more than 20 years, MMC has consistently received and successfully fullfilled grant commitments and met objectives for government funding agencies and programs similar to this ESG opportunity. Fund tracking for all projects is facilitated using the agency’s accounting software, Abila MIP, which enables us to track all project expenses using specifically assigned source codes. MMC's Staff Accountant will review the grant monthly to assess project spenddown and to ensure that all funds are eligible for the ESG per the guidelines set forth in the notice of funding availability. All agency funds are tracked using the accounting system as well as a separate Excel worksheet.

On average, MMC manages more than 25 grants each year amounting to over $5.5 million in funding from federal, state and local government programs as well as from private foundations. Further, MMC has a lengthy history demonstrating many years fiscal and programmatic stability with ensuring compliance with HUD, SHP, HPRP and ESG policies and regulations. The agency's Board of Directors have met all federal review standards and has an excellent history of maintaining feduciary oversight for the agency.

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MMC's Deputy Director, Leticia Campos, has over 15 years of experience in providing client services and will have direct oversight of this project. She holds a Bachelors degree in Social Work and has been with MMC for over 10 years and has held several leadership roles within the agency. In her current role, as Deputy Director, Leticia oversees all direct client service programs inlcuding: CRT, the emergency shelter, housing programs (transitional, rapid rehousing and permanent) and the children's program. Fiscal oversight for this program will be provided by the Director of Finance and Technology, Marcus Martin. Marcus has been with MMC for over 15 years and has extensive experience in accounting, finance and internet technology. Currently, Marcus oversees all agency finances and monitors all contracts and provides oversight for all current and prior CDBG, ESG, HUD and HEAP funds as well as all data platforms and analytics for the agency.

In addition to its long-standing and well established capacity to administer federally funded projects of this nature, MMC has a strong record of maintaining community partnerships. Partnerships and collaborations with local community organizations, MMC is able to ensure uninterupted access to a diverse array of programs and services that support all survivors of domestic violence. MMC's partners include but are not limited to: the Fresno Housing Authority, (they are a collaborative applicant for HUD grants), local law enforcement agencies throughout Fresno County (including MMC Advocates stationed at Fresno PD and Fresno Sheriff's Department), Crime Victims Assistance Center (provide support to emergency shelter clients and assistance with relocation expenses and securing permanent housing), Meathead Movers and Wings (assist with moving and obtaining household items), local hospitals (CRMC, Kaiser Permanente, St. Agnes, Valley Children's Hospital), Centro La Familia and Fresno Unified School District (assist children with school related needs through Project First Step). MMC is also an active member and in good standing with the Fresno Madera Continuum of Care. MMC believes that maintaining strong partnerships with local organizations is essential to creating a community network of support that addresses the needs of all individuals, streamlines access to assistance and reduces duplication of services thereby maximizing community resources.
b. For how many years has the organization administered activities of the type described in this application?
44 c. Does the organization have the following in place (check box if ‘yes’)? Written policies and procedures for the proposed project or program (i.e., intake, eligibility)
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Written Financial Management Policies and Procedures
Non-Discrimination / Equal Opportunity Policy
Conflict of Interest Policies and Procedures
Procurement Policies and Procedures
Facility utilization plan and policies
Note: If not, be aware, the City will require a facility utilization plan and policies prior to the execution of a subrecipient agreement.

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d. Provide addresses for each applicable location of site(s) where activity will occur, and a brief description of the facilities.

Marjaree Mason Center Administrative Offices and Crisis Drop-in Center:
1600 M Street, Fresno, 93721 (See Exhibit F)
Marjaree Mason Center Emergency Shelter:

Confidential domestic violence shetler located in Fresno, CA Maps attached as exhibit F
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3. Proposed Scope of Work
a. Briefly describe the needs this proposal addresses, and how existing resources are insufficient to meet this need:

Marjaree Mason Center is proposing to address the critical needs of individuals who homeless and/or at risk of homelessness due to domestic violence by providing safe emergency shelter and comprehensive services that will support survivors immediate needs while they work toward recovery and self-sufficiency.

Last year, MMC provided services to 7,539 individuals (including 5,937 adults and 1,265 children) and 80,390 nights of emergency and longer-term safe shelter to survivors of domestic violence.

Each year the number of individuals seeking services and reporting domestic violence continues to rise. According to the Department of Justice, of the top 10 most populous counties in California, Fresno County has the highest rates per capita of reported domestic violence to law enforcement in the state. Last year, Fresno Police Department (FPD) reported responding to 8,271 domestic violence calls for service. This reflects a nearly 10% increase compared to the previous year’s reports and a 26% increase over the last two years. FPD also reports that in cases where domestic violence is present, the severity of physical aubse leading to injury continues to increase. This is especially troubling given that law enforcement and advocates agree that most instances of domestic violence go unreported.

The ongoing increase in the number of survivors seeking services and increased need for immediate safe shelter means that MMC’s Emergency Safe House is nearly always filled to capacity. However, MMC does not turn away individuals fleeing domestic violence; as a best practice, MMC utilizes local motels to provide off-site interim safe shelter thereby increasing agency capacity and reducing the risk of homelessness. Clients housed in off-site locations are provided with the same services as those residing in the Emergency Safe House, these include 24/7 hotline assistance, risk assessment, safety planning, food, clothing and basic hygiene needs, case management, individual and group counseling, legal advocacy (assisting with filing restraining orders), housing assistance, children’s services and referrals to additional community programs as needed.

Unfortunately, MMC’s Emergency Shelter Program is the least funded program in the agency, as many funders prefer to provide support for longer-term programs such as Permanent Housing and Rapid Rehousing programs. While MMC recognizes the importance of providing long-term care programs (and works diligently to transfer clients from emergency programs to transitional and permanent housing programs), we must first meet survivors immediate needs by offering robust emergency programs that address their present crises and support their basic needs. The average length of stay for clients in the Emergency Shelter is approximately 32 days. As the only dedicated provider of safe PY23-24 Consolidated NOFA Part B
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confidential shelter and comprehensive domestic violence services in Fresno, it is imperative to ensure that MMC can meet the immediate needs of survivors by providing access to safe emergency shelter.
b. Briefly describe the target population and how the project will meet the specific needs of the target population.

The target population for this project includes all individuals located in Fresno County who are experiencing domestic violence and who are either homeless or at risk of homelessness due to the abuse. Domestic violence effects all populations regardless of ethnicity, age, religion, gender, language, sexual orientation, location or economic ability. While MMC provides services to all individuals affected by domestic violence and seeking support, the vast majority of our clients are women and children in households that are defined as low/moderate income (LMI) and/or homeless by the Department of Housing and Urban Development (HUD). Last year 87% of all MMC clients fell within the HUD definition for LMI and homeless.

According to the National Network to End Domestic Violence (NNEDV), domestic violence is one of the leading causes of homelessness for women and children.

In addition to physical and emotional abuse, survivors of domestic violence often experience financial abuse which undeniably impacts their ability to obtain safe and affordable housing. Faced with the unimaginable choice between homelessness and living with abuse, women with children often return to their abuser.

MMC will reduce homelessness and/or the risk of homelessness of survivors fleeing from violence by providing safe and confidential shelter in the agency’s Safe House as well as immediate support services such as risk assessments, safety planning, case management, individual and group counseling, legal advocacy, health and wellness programs, children’s services, classes, housing assistance and referrals to additional social service programs. Additionally, MMC will ensure that the basic needs (food, clothing, hygiene items, diapers, blankets, etc.) of survivors are met while they focus on overcoming the long-term traumatic effects of abuse.

Further, all MMC services are provided by knowledgable staff who have been trained in using Trauma Informed Care principles to provide supportive services PY23-24 Consolidated NOFA Part B
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that are tailored to meet the unique needs of each victim. Domestic violence is a viscious cycle of power and control that includes (but is not limited to) isolation, physical assault, verbal abuse, emotional abuse, sexual abuse and financial abuse; the long-term effects of which often lead victims to experience depression, anxiety, fear, homelessness, unemployment and financial instability. MMC services are designed to meet each client where they are; this means that they can work at their own pace and drive their own care based on their level of ability and readiness. Clients are not requred to participate in agency programs in order to receive services.
c. Describe how the project will be marketed to the target population.

In order to raise awareness of available services and market programs to the community, MMC works closely with a variety community partners to provide domestic violence awareness classes that teach first responders, local service providers and community organizations how to recognize abuse, provide intervention when abuse is present and how to directly link victims to MMC for immediate safe shelter and comprehensive supportive services when needed.

MMC also operates offices at 7 sites located strategically throughout Fresno County; these include two safe and confidential shelters, administrative offices and satellite locations in Reedley and Mendota which provide support for individuals located in rural communities. Additionally, MMC employs Community Navigators who are able to travel to victims and meet them in safe places within their communities rather than requiring them to travel to the crisis drop-in center to receive support. Further, MMC maintains partnerships with a wide variety of community agencies and providers to coordinate referrals for services including the Fresno Housing Authority, (they are a collaborative applicant for HUD grants), the County of Fresno, Exceptional Parents Unlimited (EPU), local law enforcement agencies throughout Fresno County (including MMC Advocates stationed at Fresno PD and Fresno Sheriff's Department), Fresno County District Attorney’s office, Department of Social Services, Behavioral Health and Public Health, Crime Victims Assistance Center (provide support to emergency shelter clients and assistance with relocation expenses and securing permanent housing), Meathead Movers and Wings (assist with moving and obtaining household items), local hospitals (CRMC, Kaiser Permanente, St. Agnes, Valley Children's Hospital, UCSF), Churches, Centro La Familia and Fresno Unified School District (assist children with school related needs through Project First Step). MMC is also an active member and in good standing with the Fresno Madera Continuum of Care and staff routinely attend community events to facilitate outreach and education services in order to provide comprehensive information about MMC and how to access agency services.

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d. Summary of Services to be provided:

Select all services to be provided, including those that are not funded by the City.

Emergency Shelter
Transitional Housing
Homeless Prevention/Housing Assistance
Homeless Diversion
Mental Health/Other Services
- Individual and Family Counseling
- Drug/Alcohol Treatment
- Job Training
- Children’s Program
- Parenting education
- Domestic Violence Intervention
- Self-Sufficiency Skills Training
- Outreach
- Assessment of Needs
Permanent Housing with Supportive Services
Affordable Housing
Job Training/ Job Search
Women’s Program
Day Care
Youth Program
Access to Medical
Immigration Assistance
Fair Housing Assistance
Academic Support/Tutoring
Referral Services
Case Management
Provide Meals
Free Services
Business Development to micro-enterprise
Other (specify):Legal Advocacy/Restraining Oder Assistance PY23-24 Consolidated NOFA Part B
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e. Estimate the number of unduplicated persons expected to benefit from the project:
300 unduplicated persons will receive a direct benefit from this project. f. Please indicate which of these service types will be provided and the number of unduplicated persons who will benefit.

Check if
Providing Public and Community Service Types Estimated No. Persons Assisted Operating Cost of Shelters for Persons
who are homeless or impacted by

HIV/AIDS
300
Rental Assistance/Subsidy
Supportive/Essential Services (not
duplicated with services provided in
conjunction with another activity)
Housing information services (not
duplicated with services provided in
conjunction with another activity)
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g. Describe the homeless or homelessness prevention service program. Please include information about barriers to program participation and how the activity will address those barriers, and any information about how the activity was developed or refined in consultation with the target population. Limit description to the space provided on this and the next page.

Marjaree Mason Center’s mission is to support and empower adults and their children affected by domestic violence while striving to prevent and end the cycle of abuse through education and advocacy. Domestic violence (also known as Intimate Partner Violence or IPV) is a systemic pattern of power and control that impacts more than 10 million men and women each year; it is perpetrated through the willful intimidation, physical assault and/or other abuse by one intimate partner against another. There are many types of domestic violence including (but not limited to), physical violence, stalking, emotional abuse, mental abuse, financial abuse and medical abuse. What’s more, domestic violence does not discriminate, it impacts all communities regardless of age, gender, ethnicity, socio-economic status, religion, sexual orientation or nationality. Sadly, 1 in 3 women and 1 in 4 men have experienced some type of physical abuse at the hands of an intimate partner.

Our goal is to provide a safe, welcoming and confidential space that cultivates trust for those seeking refuge and working toward recovering from the trauma of abuse.

Advocates, often spend hours (sometimes an entire shift depending on the client barriers), listening, validating, and de-escalating clients in crisis, while doing their best to connect them services that will meet their specific needs (safety planning, counseling, legal advocacy, shelter, children’s services, etc.).

Due to the significant danger of domestic violence, the wide variety of barriers survivors face in order to obtain services and the limited amount of resources available to them, most MMC programs and services are provided at no cost.

Supportive services that help to reduce barriers include, but are not limited to: diverse PY23-24 Consolidated NOFA Part B
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and inclusive programs, transportation, translation services, child care assistance, utility assistance and housing assistance.

MMC’s Crisis Response Team (CRT) is typically the first point of contact for individuals seeking shelter and/or supportive services; however, MMC operates using a “no wrong door” policy. This means that clients can access MMC services through linkages from a variety of community providers including law enforcement, emergency rooms, medical centers, schools and social service agencies. Once connected to the agency, CRT members facilitate risk assessments, develop safety plans and determine which services are appropriate or necessary for each individual client. In addition to emergency shelter, MMC’s supportive services include 24/7 emergency hotline and crisis intervention, safety planning, risk assessment, food, clothing, case management, advocacy, individual and group counseling, legal advocacy, children’s services, long-term permanent housing assistance and referrals to community/social service programs.

Once assessments have been completed, clients can be enrolled in the Emergency Safe House Progarm and connected to an MMC Case Manager who remains their primary point of contact for the duration of their engagement in MMC services.

Maintaining a single point of contact is an important aspect of providing stability and building trust with the client. MMC believes that homelessness can be most efficiently ended by providing victims with access to safe, decent and affordable housing. Clients enrolled in the Safe House Program are each provided with their own private bedroom (families are housed together in larger or ajoining rooms depending on family size). Each bedroom is furnished with beds, a dresser, television and new bedding (blankets, sheets, pillows) that the clients can take with them when they exit the the program. The safe house living room, kitchen and bathrooms are all shared spaces.

Residential advocates are stationed on-site in the Safe House and are available to provide assitance to clients 24/7. Additionally, Residential Advocates interact regularly with clients residing in the safe house, facilitate support groups, provide advocacy, hold client work shops and support daily activities by asisting with meal preparation and distribution and by promoting safe and healthy lifestyles.

Although all individuals experiencing homelessness, especially those impacted by domestic violence, may benefit from supportive services such as mental health or substance abuse counseling, participation in these services is not a prerequisite to accessing safe housing or a condition of maintaining it. In fact, MMC believes that the provision of safe housing will improve a client's overall ability to effectively participate in supportive services. The average length of stay in the emergency safe house is 30 days; however, this can vary depending on the client’s individual needs.

Case Managers work directly with clients to identify each of their unique needs and create personal goals, which are used to develop an individualized Plan of Care.

Goals included in the Plan of Care can include but are not limited to securing stable housing, counseling, education, reunification with family and/or friends and obtaining PY23-24 Consolidated NOFA Part B
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financial stability and independence. Safe, secure and stable housing is critical to overcoming the lasting effects of traumatic abuse.

Through the Coordinated Entry System (CES), and in collaboration with community partners, MMC works to connect clients to stable housing programs. While enrolled in the Emergency Shelter Program, MMC Case Managers work with clients to determine their next steps toward obtaining stability. This can be accomplished either through re-unification with friends or family and/or through linkages to an MMC internal permanent housing project, or external housing project. In order to make the connection to a permanent housing project, clients are added to a “by-name list” which encompasses their combined “scores” from a lethality risk assessment and the Vulnerability Index- Service Prioritization Assessment Tool (VI-SPDAT). Depending on their overall “score” clients are then prioritized accordingly for housing. Once added to the by-name list, clients are connected with an MMC Housing Locator that will prepare and support them in becoming “document ready.” Document ready means that clients have obtained the appropriate legal documents i.e. birth certificates, social security cards, legal identification, etc. necessary for obtaining housing and employment. Once a client is document ready, they are eligible to be “matched” with an identified housing project. The identified housing project can be an MMC internal connection, or an external connection through the overall “community” housing availability. On average, clients remain on the by-name list for 198 days before being connected to permanent housing. This time consuming process makes the need for emergency shelter and support services critical in reducing the risk of homelessness and in assisting clients with achieving independence and stability.

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Detailed Narrative Description of Project/Program (Continued from previous page) PY23-24 Consolidated NOFA Part B
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h. Collaboration
Briefly describe any collaboration efforts with other organizations for this project/program or related initiatives.

Fresno Unified School District Marjaree Mason Center collaborates with FUSD for all levels of support for those children impacted by
DV and residing in the MMC Emergency Safe
House. Through Project First Step, a FUSD Liasion,
collaborates with the MMC Children’s team for all
FUSD children residing in the safe house, and in
need of educational support. Often times, children of
victims are uprooted from their school, need to
remain out of school due to safety issues, and/or the
family lacks the educational resources needed.

FUSD and MMC staff work hand in hand to ensure
families and the children are supported.

The Poverello House Over the last 20 years the Marjaree Mason Center has collaborated with the Poverello house to provide
meals for clients receiving safe shelter. Through this
partnership, MMC purchases and distributes daily
meals for clients that have been prepared by the
Poverello House and delivered to the Center.

Fresno Housing Authority The Marjaree Mason Center has managed multiple HUD RRH grants in partnership with Fresno
Housing Authority over the past several years.

These HUD funded RRH housing projects focus on
providing support for survivors of Domestic Violence.

Additionally, through the support of these RRH
projects MMC is able to focus on the financial and
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long term housing stability of each client served. The
long-term goals is to support clients/families in
regaining their self-sufficiently and above all a sense of safety.

Exceptional Parents Unlimited MMC and EPU have partnered to expand services for children ages 0-5 residing in the Fresno safe
house. Through this parnership, Dr. Dana Riley, a
child psychologist, provides on-site direct support for children and families on Tuesdays and Thursdays.

Dr. Riley meets with parents and their children for
individual sessions, she has extensive training on
providing trauma informed care and child
development services. When Dr. Riley she does not
have appointments scheduled, she works in the
Children's Enrichment Center to support staff by
modeling and coaching social skills, emotional
regulation, and providing trauma informed care with
the children.

Fresno Rescue Mission The Fresno Rescue Mission is one of MMC's main local resources for supporting unsheltered/housing
insecure clients and families. MMC often referrs
clients/families seeking services but who are not
experiencing domestic violence to the Rescue
Mission for assistance. The Rescue Mission has
services that operate 24/7, which allow us to
connect a client quickly should they be in need of
shelter at the time of seeking services with us.

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4. Project/Program Budget
a. Activity Budget by Funding Type
Please provide a high-level summary of the total budget by federal and nonfederal funds.

Proposed Activity Budget Amount
Total ESG, HOPWA, and/or CDBG Funds Requested $203,206
Total Other Federal Funds (do not include the above funds on this line)
$1,197,708
Total Non-Federal Funds $759,485
Total Proposed Activity Budget $2,160,400
b. List of Funding Sources
Provide all planned funding anticipated/ committed for this activity for FY 2023- 2024. If the organization has received funding commitment letters, please attach as an exhibit to this application.

Funding Source (Name of
Funder)
Name of
Funding
Program (if
applicable)
Dollar Amount
Commitment
Status
(Committed
or Pending)
If Pending,
Expected
Commitment
Date
California Office of
Emergency Services
Domestic
Violence
Assistance
Program
324,650 COMMITTED
ARPA Domestic
Violence
Assistance
Program
941,920 COMMITTED
HUD Coordinated
Entry
160,000 COMMITTED
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Private Donations Private
Donations
507,644 PENDING 7/1/2023
County of Fresno Marriage
License Fee
22,980 COMMITTED
c. Activity Budget Summary and Narrative
Please complete Exhibit A – Operating Budget Summary.

The above referenced Budget worksheet is available in Excel format at www.fresno.gov/housing under ‘Notices of Funding Available.’ Please complete Exhibit B – Budget Narrative to provide a brief explanation of the expenses included in the budget.
d. Prior-Year Financial Statement
For existing programs, please attach a financial statement labeled as Exhibit B for the proposed program for the last full operating year. Failure to provide the financial statement will result in disqualification.

Attachments to Part B Application:

EXHIBIT A – OPERATING BUDGET SUMMARY
EXHIBIT B – BUDGET NARRATIVE
EXHIBIT C – HOMELESS AND HOMELESSNESS PREVENTION ESG SOURCES

AND AMOUNTS OF MATCH AND MATCH QUESTIONAIRE
EXHIBIT D – PRIORYEAR AUDITED FINANCIAL STATEMENT INCLUDING

STATEMENT OF ACTIVITIES, STATEMENT OF FINANCIAL POSITION AND

STATEMENT OF CASH FLOWS (REQUIRED WHEN TOTAL FEDERAL GRANT AWARDS EQUALED OR EXCEEDED $750,000 DURING THE ANNUAL AUDIT PERIOD); OR
EXHIBIT E – PRIOR-YEAR UNAUDITED FINANCIAL STATEMENT WHEN TOTAL

FEDERAL GRANT AWARDS FOR THE ANNUAL AUDIT PERIOD WAS LESS THAN $750,000
Optional Additional Exhibits:

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EXHIBIT – FUNDING COMMITMENT LETTERS (IF AVAILABLE)
EXHIBIT E – LETTERS OF SUPPORT (OPTIONAL-MAXIMUM 2)
EXHIBIT F – SERVICE AREA MAP (REQUIRED IF NOT DESCRIBED IN 2.d.) Salaries & Wages Fringe Benefits
Totals
(City of Fresno HUD
Funds)
Other Federal Funds State Funds Local Govm't
Funds Private / Donor Funds Other Funds
(specify)
Salaries/Wages (Specify each position; add additional rows as needed) Direct Service Personnel:

Case Manager 41,760.00 7,153.00 48,913.00 41,600.00 83,520.00 174,033.00 Client Service Residential - 251,998.00 41,760.00 83,520.00 377,278.00 Residential Team Member 39,150.00 7,504.00 46,654.00 132,558.00 11,500.00 190,712.00 Family Skills Specialist - 15,000.00 15,000.00
Victim Advocate 52,648.00 52,648.00
Child Service Program
Manager - 22,000.00 22,000.00
Custodian - 5,000.00 5,000.00 9,940.00 19,940.00
Maintenance Tech 37,584.00 6,682.00 44,266.00 73,548.00 7,800.00 125,614.00 Administrative Personnel:

Director of Facilities 13,185.00 13,185.00
Housing Service Manager - 21,600.00 21,600.00
Deputy Director - 4,914.00 4,914.00 16,368.00 26,196.00 Independent Contractors / Consultants:
[enter position title] - -
[enter position title] - -
TOTAL PERSONNEL BUDGET $ 118,494.00 $ 21,339.00 $ 139,833.00 $ 583,866.00 $ 154,494.00 $ - $ 160,013.00 $ - $ 1,038,206.00 Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate) Client Support 4,000.00 1,000.00 10,000.00 15,000.00
Motel/Hotel Expense 292,000.00 292,000.00
Security/Alarm Expense 69,000.00 69,000.00
Food 48,000.00 122,000.00 170,000.00
Interpreter Services 1,000.00 3,000.00 4,000.00
Building Repair/Maint. 20,000.00 32,000.00 12,000.00 2,000.00 7,000.00 73,000.00 Equipment Rent/Lease 7,000.00 1,100.00 8,100.00
Equipment Repair/Maint. 5,000.00 5,000.00
Postage and Freight 200.00 200.00
Program Supplies 4,000.00 4,000.00 35,000.00 43,000.00
Office Supplies 150.00 150.00 500.00 800.00
Staff Travel 500.00 500.00 11,000.00 12,000.00
Telephone/Pagers/Fax 6,000.00 20,000.00 10,000.00 36,000.00 Utilities 15,000.00 18,040.00 18,040.00 51,080.00
Insurance 8,000.00 200.00 8,200.00
Minor Equipment 2,800.00 2,800.00
Licenses/Software 41,836.00 3,000.00 15,000.00 59,836.00 TOTAL OTHER DIRECT COSTS $ 45,000.00 $ 458,526.00 $ 44,690.00 $ 20,000.00 $ 281,800.00 $ - $ 850,016.00 INDIRECT COSTS* (Select 1 indirect rate Only)
Approved Indirect Cost Rate 18,373.00 155,316.41 29,678.42 2,980.00 65,830.14 - 272,177.96 De minimus 10 % Rate -

TOTAL INDIRECT COST
BUDGET $ 18,373.00 $ 155,316.41 $ 29,678.42 $ 2,980.00 $ 65,830.14 $ - $ 272,177.96 TOTAL PROJECT BUDGET $ 118,494.00 $ 21,339.00 $ 203,206.00 $ 1,197,708.41 $ 228,862.42 $ 22,980.00 $ 507,643.14 $ - $ 2,160,399.96 Please revise this form and annotate budget items as needed All applicants are required to submit a copy of their organization’s operating budget. *An approved indirect cost rate must be applied to the base identified in the agreement with the federal cognizant agency.

Per 2 CFR 200.414, any non-federal entity that does not have a current negotiated rate may elect to charge a de minimis rate of 10% of Modified Total Direct Costs (defined in 2 CFR 200.68).

CITY OF FRESNO
OPERATING BUDGET SUMMARY (non-capital projects)
Budgeted Position
(Personnel) or Category
(Operations)
City of Fresno HUD Funds Other Funds for Project
Project Totals (All Funds)
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Exhibit B: Budget Narrative
Please provide a brief narrative describing the expenses included in each category of the budget summary.

Residential Team Member: 1 FTE: $46,654: Provide direct services to residential clients/families who have been affected by trauma due to Domestic Violence, out of the residential safe house. Responsible for the shift specific tasks in the Emergency and/or Transitional living programs; as well as the enrollment and orientation process of clients admitted into the Safe House. Ongoing oversight of residential client/family activities during assigned shift and can provide some Case Management support to residential clients. The Residential Team Member has primary and direct client interaction daily; and will support any identification of immediate needs, issues or concerns.

Case Manager: 1 FTE: $48,913: To provide comprehensive Crisis Response and Case Management services as it relates to clients seeking services through Fresno Shelter, in addition to other parts of Fresno County. This position will also provide case assessment, case plan development, client support and case monitoring, for clients seeking and obtaining MMC services due to Domestic Violence. The Case Manger provides residential & non-residential clients direct case services including advocacy, support, goal setting, assistance in identifying options, evaluation of needs and information and assists the clients in making necessary community linkages to support their self-sufficiency goals. The Case Manager maintains client interaction utilizing Trauma Informed Care practices which support and identify immediate needs, issues or concerns of clients.

Maintenance Technician: 1 FTE: $44,266: The position if focused on preventive and project maintenance & repair of MMC facilities, vehicles, and equipment, while maintaining best practices for safety. This position will assist in maintaining the physical condition of MMC properties under the direction of the Director of Facilities to provide a safe, clean environment for clients and employees.

Client Support: $4,000: Assistance for clients including diapers, personal care items and other program supplies.

Building Repair/Maintenance: $20,000: Minor repairs and maintenance on the Fresno Shelter including security and alarm expense.

Telephone: $6,000: Partial telephone charges including cell phone service for Case Manager, Residential Team Member, Maintenance Technician, telephone services, and data at Fresno Shelter.

Utilities: $15,000: Monthly utility charges including electricity, gas, water, sewer, and trash services.

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Indirect Costs: $18,373: 10% allocated to administrative costs supports MMC’s PY23-24 Consolidated NOFA Part B
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Exhibit C:

ESG Match Follow-Up Questions and Match Exclusions
Please identify ESG Matching Funds (eligible Match Funds only) by name of the funding source and dollar amount. Please also provide answers to the below questions.

Source of ESG Match Funds
(Eligible Match Only. Please be specific.)
Dollar ($) Amount of Match
California Office of Emergency Services DVAP $145,292.00 Marriage and License Fees $22,890.00
Private Donations $35,024.00
$
$
$
$
$
$
$
TOTAL $ 0.00
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Please review the Match statements below and indicate whether they are correct or not.

In general, Federal, State, local, or private funds, other than ESG, may be used to satisfy the requirement that the subrecipient provide matching contributions to City of Fresno ESG funding, so long as the following conditions are met:

1. The matching funds to be contributed to the activity described in the NOFA Part B Application will be exclusively expended on the subrecipient’s described activity and is an allowable ESG costs.

Yes
No

2. The matching funds will not be expended before the commencement date of the applicable ESG subrecipient agreement.

Yes
No

3. The matching funds will be expended by the expenditure deadline that applies to the ESG funds being matched.

Yes
No

4. The matching funds have not been, and will not be, used to match any other Federal program’s funds nor any other ESG grant.

Yes
No

5. The subrecipient does not use ESG funds to meet another program's matching requirement.

Yes
No
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6. The subrecipient will keep records of the source and use of the matching funds, including the fiscal year of the ESG grant for which the matching contribution is counted.

Yes
No
Note: Because the matching funds are contributed to the ESG program and expended for the subrecipient’s allowable ESG costs, the following are not allowed to be used as match:
 SNAP benefits (food stamps), because the funds are being used to cover the program participant’s costs;
 Housing Choice Vouchers, because the funds are used to pay the PHA’s obligations under its Housing Assistance Payment contract with the owner; and  The tenant’s portion of the rent because this amount is the tenant’s obligation.

Please also note the following:
 The matching funds are provided based on the total grant amount and do not have to be provided on a component-by-component basis.
 HOME-TBRA funds cannot be used as match because the requirements for rental assistance are significantly different between the two programs. In particular, under the HOME-TBRA program (24 CFR parts 92.209 and 92.253), subrecipient(s) may not require a program participant to accept any services (subrecipient may offer services but cannot require them). In contrast, when providing ESG homelessness prevention or rapid re-housing assistance to a program participant, the recipient or subrecipient must require the program participant to meet with a case manager not less than once per month to assist the program participant in ensuring long-term housing stability and develop a plan to assist the program participant to retain permanent housing after the ESG assistance ends (24 CFR 576.401(e)). Because of these differences in the two programs, HOME-TBRA funds may not be used as Match for the ESG funds.
 SHP funds generally cannot be used as match, because very few activity costs are allowable under both SHP and ESG. However, in some cases, such as where SHP funds are used for HMIS or street outreach costs that are allowable under ESG, SHP funds can be counted as match in accordance with conditions 1-8 above.

Please note, however, that HMIS costs are only eligible to be used as match under ESG if they are eligible under section 576.107 and allocable to the ESG program, whether charged as direct costs or indirect costs. If the SHP HMIS funds are being used to pay for SHP projects’ data entry, those data entry costs are not allocable to the ESG program, and the funds used cannot be counted as match.

Reports of Independent Auditors and
Financial Statements with Supplementary Information
Marjaree Mason Center, Inc.