Fresno City Council
June 6, 2024

PY 2024-2025 APPLICATION
Homeless Services and Homelessness Prevention Programs

1. Project Summary Information
Project Name (10 words or fewer): The HOPE Team: Homeless Outreach Progressive Engagement
Amount Requested: $ 195,351.00
ESG Applicants Only – please provide a breakdown of amounts requested by program component:

Street Outreach: $ 195,351.00
Emergency Shelter: $ 0.00
Homelessness Prevention: $ 0.00
Rapid Rehousing: $ 313,163.00
HMIS: $ 0.00
HOPWA Applicants Only – please provide a breakdown of amounts requested by program component:

Rapid Rehousing: $ 0.00
Tenant-Based Rental Assistance (TBRA): $ 0.00
Short-Term Rent, Mortgage and Utility (STRMU): $ 0.00
Supportive Services: $ 0.00
Housing Information: $ 0.00
This is a:

New Project/Program
Existing Project/Program
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

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

The Homeless Outreach Progressive Engagement (HOPE) Team provides street outreach to people experiencing homelessness who live in the City of Fresno. The team aims to link people experiencing homelessness to navigation services and emergency shelter.

2. Organizational Capacity
a. Describe the organization’s experience with administering Federally funded programs like the one described in this application.

Poverello House has substantial experience successfully administrating federally funded, reimbursement-based grants and contracts of a similar size and scope to this proposal. The first federally funded program was awarded in 2001 by the US Department of Housing and Urban Development. The organization has progressively secured more grants over the decades.

Currently, of the 22 grant programs that are operating, 18 of them are reimbursement-based grants or contracts. Examples include the following:

1. City of Fresno Emergency Shelter Grant (ESG): In 2022, Poverello House received $367,587 to fund a portion of the City-wide street outtreach program that the organization operates. The ESG program requires a dollarfor-dollar match, so the total size of the operational budget was $735,174, with the additional funding coming from other sources. Poverello House operated this grant in full compliance with grant requirements. The organization maintained good standing, and the City of Fresno was also awarded the following year’s funding. Poverello House exceeded all outcomes during the performance period. Outcomes were exceeded by as high as 125%.

2. US Department of Housing and Urban Development, Coordinated Entry System: In 2022, Poverello House was awarded $619,103 to manage the Coordinate Entry System for the County. During the 12-month performance period, Poverello House complied with the grant requirements and ended the performance period in good standing. The organization met or exceeded all outcomes of the grant. The contract has been renewed until 2025.

3. US Department of Housing and Urban Development, Rapid ReHousing: In 2022, Poverello House was awarded $311,866 to provide rental PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

support through the Rapid Re-Housing Program. During the 12-month performance period, Poverello House was compliant with the grant requirements and ended the performance period in good standing. The organization met or exceeded all outcomes of the grant. The contract has been renewed until 2025.

4. Federal Emergency Management Agency, Emergency Food and Shelter Program (EFSP): In 2022, Poverello House was awarded $606,640 for a one-year performance period. A portion of these funds provided vital funding for the culinary services program that offers prepared meals for anyone in need in the community. The secondary component of the funding source contributed to program support for various emergency shelter programs.

Outcomes related to these funds are directly linked to the number of meals and nights of shelter provided. The organization finished the performance period in full compliance with the grant requirements and was in good standing. Poverello House met all grant outcomes. FEMA awarded new funding to the organization following the performance period.

During Poverello House’s more than two decades of administering grants and contracts with federally funded programs, the organization has never had the early termination of a grant due to non-compliance or any other issue. Upon request, the organization can provide references from funders. b. For how many years has the organization administered activities of the type described in this application?
12 Years
c. Please describe the cultural competency training staff will be required to complete during the term of this program.

Poverello House is committed to cultivating cultural competence among staff by providing cultural competenacy training for staff. The training will include recognzing and accepting cultural norms of the clients being provided outreach services. The training aims to prepare employees with the knowledge, skills, and attitudes essential for engagement with individuals from diverse cultural backgrounds. Training components include:
1) Foundational Understanding: Employees will increase their understanding of various cultures by identifying differences in patterns of thinking, feeling, and problem-solving, as well as learned beliefs, values, language, and communication styles.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

2) Cultural Intelligence: Staff will develop cultural intelligence to interpret behaviors in alignment with diverse perspectives, emphasizing the impact of cultural awareness on trust and teamwork.
3) Cultural Competence in Context: Training will explore culture within historical, social, political, and economic contexts, emphasizing sensitivity to differences, adaptability, and reflective awareness of cultural influences. 4) Legal and Ethical Considerations: Employees will be educated on legal and ethical standards related to cultural competence, ensuring adherence to antidiscrimination laws and organizational policies.

The training underscores the significance of cultural competence in facilitating communication between individuals of different cultures, acknowledging the role of personal history and personality. Employees will cultivate cross-cultural attitudes—openness, flexibility, humility, and sensitivity — paired with skills for respectful communication, recognizing others' values, and embracing positive change. Poverello House will encourage employees to engage in continuous learning and self-assessment. The organization will conduct training sessions for both new and existing employees.
d. 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)
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. e. Provide addresses for each applicable location of site(s) where activity will occur, a brief description of the facilities, and a description of the service area (a map may be attached in lieu of a service area description).

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

City of Fresno and 412 F. Street, Fresno, CA 93706. See map attached as Exhibit F.

3. Proposed Scope of Work
a. Briefly describe the needs this proposal addresses, and how existing resources are insufficient to meet this need.

The Homeless Outreach Progressive Engagement (HOPE) Team will provide daily street outreach services to unhoused people in Fresno. The HOPE Team will deploy six (6) outreach team members to enhance working relationships with unhoused individuals. ESG will fund two and a half (2.5 full-time equivalent) Outreach Specialist positions. PH's cash match will support the remaining approximate two and a half (2.5 full-time equivalent) Outreach Specialist positions for a total of five full-time equivalent staff providing direct services. Additionally, PH will fund 29% of the Outreach Coordinator position, with 71% coming from ESG. There are a few outreach teams, but these teams do not have sufficient resources to canvass the entire City of Fresno daily (including weekends and evening hours). The Fresno Madera Continuum of Care (FMCoC) reported in the 2023 Point in Time Count that in the City of Fresno, 3,207 people are experiencing homelessness, with 1,819 being unsheltered. There is a growing need to expand outreach services focusing on rapport building to the unhoused. The purpose of rapport building is to increase the likelihood that the person will accept emergency shelter and navigation services. The HOPE Team will seek out all individuals with needs, especially prioritizing vulnerable persons unlinked to services, people who are 55 years and older, victims of human trafficking, families, and people who are considered chronically homeless. Without a community-oriented outreach team, the likelihood of people experiencing homelessness having equitable access to services decreases dramatically. b. Briefly describe the target population, how they will be assessed, and how the project will meet the specific needs of the target population.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

The target population will be people who are unhoused, and not linked to emergency shelter or navigation services. The HOPE Team focuses on developing rapport with unhoused individuals throughout Fresno, living in encampments and even those isolated from easily accessible services. Outreach services will be available for unsheltered homeless individuals and families, and vulnerable populations such as people who are 55 years and older, victims of human trafficking, and people who are considered chronically homeless. The HOPE Team will "meet people where they are at" to link unhoused individuals with community-based organizations providing emergency shelter and navigation services. The HOPE Team will receive referrals for engagements from the City of Fresno's Homeless Assistance Response Team (HART). Report cards will reflect daily engagement tallies, referrals, locations, followup appointments, and other key performance indicators for special projects. The HOPE Team will exercise progressive engagement to tailor linkages to help unhoused individuals with specific situations, in a culturally competent manner.

Research indicates that it takes a minimum of seven encounters with an unhoused individual before that individual participates in services. The HOPE Team is a mobile "access site" for clients to access available shelter beds and navigation services.

Poverello House coordinates with community-based organizations to link clients to available services such as the Fresno County Depepartment of Behavioral Health and Poverello House's Enrichment Center. The project will meet one of the City of Fresno's prioritized objectives by facilitating encampment outreach. The HOPE Team will also link them to mobile shower and medical services. Poverello House has an ongoing working relationship with the City of Fresno's Homeless Assistance Response Team (HART) to provide compassionate response to the unhoused living in the streets of Fresno.
c. Describe how the project was developed in consultation with the target population.

Poverello House developed the HOPE Team by incorporating feedback from conversations and surveys gathered from discussions between clients and staff. In January 2024, Poverello House received input from 152 unsheltered individuals.

Data revealed that 93.4% of respondents are open to receiving housing navigation. A sizable portion (41.2%) reported never staying in an emergency shelter. 78.5% of respondents identified mental health as an important topic. More than three-quarters of respondents shared a sense of difficulty when accessing support services such as general relief, Cal Fresh, and Medi-Cal. If offered a bed that day, 79.7% of respondents suggested they would accept it. The collective findings suggest a need for the HOPE Team to make the critical introductions to navigation services and emergency shelters.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

d. Describe how the project will be marketed to the target population.

Homeless Outreach Progressive Engagement (HOPE) Team will market its services to community members who are unhoused. Poverello House has over 45 years of experience providing direct services to those experiencing homelessness. The HOPE Team will continue directly engaging with unhoused community members seven days a week between 7:00 a.m. and 7:00 p.m. These mobile teams will canvas the City of Fresno in clearly marked vehicles with the Poverello House logo and HOPE Outreach Team written on the sides of all vehicles. Poverello House also works with Fresno Economic Opportunities Commission and members of the Fresno-Madera Continuum of Care, to link unsheltered individuals to navigation services and emergency shelter programs.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

e. 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):Free laundry and showers, three (3) hot meals a day, 365 days a year.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

f. Estimate the number of unduplicated persons expected to benefit from the project:
600 unduplicated persons will receive a direct benefit from this project. g. 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
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)
600
h. Describe the homeless service or homelessness prevention 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.

Program Design/Quality of Proposal: Poverello House (PH) will provide outreach to unhoused individuals who are not engaged in navigation services and emergency shelters within the City of Fresno. The HOPE Team will provide services in clearly marked vehicles and will seek out unhoused people to link them to services/shelter.

The HOPE Team will provide daily outreach services in the City of Fresno. The HOPE Team will have up to five (5) Outreach Specialists and one (1) Outreach Coordinator. ESG will fund two and a half Outreach Specialist positions. PH's cash match will support the approximate remaining two and a half Outreach Specialist positions. Additionally, PH will fund 29% of the Outreach Coordinator position, with 71% coming from ESG. The proposed positions will collaborate with PH's existing outreach and navigation teams by targeting homeless encampments in Fresno. The HOPE Team will also work with the City of Fresno's HART Team to make connections with unhoused individuals previously unlinked to services.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Detailed Narrative Description of Project/Program (Continued from previous page) The HOPE Team duties will include the following: 1) Outreach to unhoused individuals throughout the City of Fresno, 2) linking them to navigation services, 3) linking to shelters, temporary housing, or family, 4) connecting them to supportive services, 5) providing homeless verifications for programs such as Multi-Agency Access Point (MAP Point) Program, and 6) collaborating with the City of Fresno's HART Team. The HOPE Team will be responsible for engaging clients "where they are at," including building rapport, addressing immediate needs, and linking them to housing navigation services.

The HOPE Team members will initially utilize the community's coordinated entry system to determine appropriate diversion tactics.

After diversion practices are exhausted, the client will get connected to housing navigation services. The HOPE Team will assess clients' needs for emergency services, such as medical, mental health, and shelter services. The HOPE Team can link clients to PH's Enrichment Center, which provides mental health services. They will serve anyone who is unhoused, with a particular focus on individuals not receiving navigation services.

They will prioritize vulnerable groups such as people who are 55 years and older, victims of human trafficking, families, and people who are considered chronically homeless. The team will help them overcome any immediate barriers, such as transportation, by providing transport services and bus tokens. The HOPE Team will also offer additional services like emergency food and clothing.

Consolidated Plan: According to the City of Fresno's Consolidated Plan, homelessness was the number one issue in the community. This grant directly addresses the homelessness issue by connecting unhoused individuals to the services and resources in the community. This program addresses the barriers that unhoused individuals encounter by helping them access resources in the community through linkages and transportation.

Since April 2023, PH's collective outreach initiatives have accounted for 15,703 points of contact with individuals and families experiencing homelessness, averaging 1,744 points of contact monthly. Specifically, the HOPE Team has had contact with 2,933 unduplicated individuals since 2021. The HOPE Team also responds to homeless situations reported through the 3-1-1 system. The goal for the HOPE Team is to engage with 600 unduplicated individuals experiencing homelessness and link 75% of them to services.

Agency Capacity and Experience: Since 1973, PH has provided services to people experiencing homelessness and anyone who may be in need. PH provides 3 meals-aday, 365 days-a-year. PH also provides overnight emergency shelter for men, women, and families. PH participates in the Homeless Management Information System (HMIS).

Nightly, approximately 250 people who experience homelessness access shelter services in a bed operated by the organization. Emergency shelter programs include Naomi's House, Village of Hope, Hope Pointe, and Family Hope Shelter.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

i. Collaboration
Briefly describe any collaboration efforts with other organizations for this project/program or related initiatives.

Collaborating Organization Description of Collaboration City of Fresno Police
Department
The HOPE Team will receive referrals from the
HART Police Department and police officers who
encounter people experiencing homelessness living
in encampments and other areas of the City of
Fresno.

City of Fresno HART Team The HOPE Team will receive referrals from the City of Fresno's HART Team that is generated from the
City of Fresno's 3-1-1 system. The HOPE Team will
work with the City of Fresno's HART Code team to
address people experiencing homelessness living in
encampments.

Fresno Madera Continuum of
Care (FMCoC)
The HOPE Team will collaborate with member
organizations within the continuum of care to link
those experiencing homelessness to services and
shelter.

Fresno Economic
Opportunities Commission
(EOC)
The Hope Team will link minors to Fresno EOC's
youth-focused services and shelter programs.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

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 $195,351
Total Other Federal Funds (do not include the above funds on this line)
$0
Total Non-Federal Funds $195,351
Total Proposed Activity Budget $390,702
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

b. List of Funding Sources
Provide all planned funding anticipated/ committedfor this activity for FY 2024- 2025. 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
Poverello House Private funding 195,351 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 D for the proposed program for the last full operating year. Failure to provide the financial statement will result in disqualification.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Attachments to Part B Application:

EXHIBIT A – Operating Budget Summary
EXHIBIT B – Budget Narrative
EXHIBIT C – Homeless Service and Homelessness Prevention ESG Sources and Amounts of Match and Match Questionnaire (ESG-Only)
EXHIBIT D – Prior-year 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 prior-year unaudited financial statement when total Federal grant awards for the annual audit period was less than $750,000
Optional Additional Exhibits:

EXHIBIT E – Funding Commitment Letters (if available)
EXHIBIT – Letters of Support (optional – maximum 2)
EXHIBIT F – Service Area Map (required if not described in 2.e.) Part B. Exhibit A
Operating Budget Summary
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:

Street Outreach
Coordinator (1.0 FTE) 36,920.00 12,423.58 49,343.58 24,671.79 74,015.37 Street Outreach Specialist
(2.0 FTE) 85,280.00 28,696.72 113,976.72 113,976.72
Street Outreach Specialist
(2.0 FTE) - 113,976.72 113,976.72
Street Outreach Specialist
(1.0 FTE) 14,271.52 14,271.52 42,716.84 56,988.36
- -
Administrative Personnel:
- -
- -
- -
Independent Contractors / Consultants:
- -
- -

TOTAL PERSONNEL
BUDGET
$ 136,471.52 $ 41,120.30 $ 177,591.82 $ - $ 24,671.79 $ - $ 156,693.56 $ - $ 358,957.17 Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate) Program Supplies 5,000.00 5,000.00
-
-
-
-
-
-
-
-
-
-

TOTAL OTHER DIRECT
COSTS
$ - $ - $ - $ - $ 5,000.00 $ - $ 5,000.00
INDIRECT COSTS* (Select 1 indirect rate Only)
Approved Indirect Cost Rate -
De minimus 10 % Rate 17,759.18 8,985.65 26,744.83

TOTAL INDIRECT COST
BUDGET
$ 17,759.18 $ - $ - $ - $ 8,985.65 $ - $ 26,744.83
TOTAL PROJECT BUDGET $136,471.52 $ 41,120.30 $195,351.00 $ - $ 24,671.79 $ - $170,679.21 $ - $390,702.00 *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)
Please revise this form and annotate budget items as needed All applicants are required to submit a copy of their organization’s operating budget.

City of Fresno HUD Funds Other Funds for Project
Project Totals
(All Funds)
Budgeted Position
(Personnel) or Category
(Operations)
Part B. Exhibit B
Budget Narrative
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Exhibit B: Budget Narrative
Please provide a brief narrative describing the expenses included in each category of the budget summary.

A. Employee Classifications:

Street Outreach Coordinator (1.0 FTE), $ 52,000 annual wage ($25/ hour), and $22,015.37 annual benefits and taxes calculated at 33.65%: Is the lead staff for supervising Street Outreach Specialists. The position will engage in outreach efforts and ensure the project implementation. The ESG grant will fund 71% of the position, while ERF funding will cover the other 29% over the 12 months.

Street Outreach Specialist (5.0 FTE), $ 213,200 annual wage ($20.50/ hour), and $71,741.80 annual benefits and taxes calculated at 33.65%: Is the service providing staff for conducting outreach efforts. The position will assist those experiencing homelessness navigate community resources and make linkages to appropriate services. The ESG grant will fund $128,248.24 of annual wage, benefits, and taxes of the 5.0 FTE positons. Poverello House will match the remain $156,693.56 of annual wage, benefits, and taxes using private funding over the 12 months.

B. Other Direct Costs:

Program Supplies, $5,000.00: Is the essential items to conduct street outreach effectively to directly benefit those experiencing homelessness. These items may include, but not be limited to, hygiene supplies, food rations, clothing items, basic first aid supplies, personal protective gear, and documentation tools. Poverello House will provide these funds through a cash match.

C. Indirect Costs
Indirect Costs, $26,744.83: These costs will include such items as, facilities maintenance, finance department activities, management oversight, insurance, other utilities (water/trash/etc.), and other associated costs incurred that would be reasonable under this line item). The ESG grant will cover $17,759.18 while PH will provide a cash match of $8,985.65.

Part B. Exhibit C
Homeless Service and Homelessness Prevention ESG
Sources and Amounts of Match and Match
Questionnaire
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

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
Poverello House (private funding) $195,351
$
$
$
$
$
$
$
$
$
TOTAL $ 195,351
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

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

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

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 a 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 a 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.

Part B. Exhibit D.1
Prior yearAudited Financial Statement

FINANCIAL STATEMENTS

FOR THE YEARS ENDED
SEPTEMBER 30, 2022 AND 2021

POVERELLO HOUSE

FRESNO, CALIFORNIA
SEPTEMBER 30, 2022 AND 2021

TABLE OF CONTENTS
Page
Independent Auditor’s Report..................................................................................................................... 1 Financial Statements
Statements of Financial Position ............................................................................................................. 4 Statement of Activities ............................................................................................................................. 5 Statement of Functional Expenses .......................................................................................................... 6 Statements of Cash Flows ....................................................................................................................... 7 Notes to the Financial Statements ........................................................................................................... 8 Supplementary Information
Schedule of Expenditures of Federal Awards ........................................................................................ 20 Notes to the Schedule of Expenditures of Federal Awards .................................................................... 21 Other Independent Auditor’s Reports
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance And Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards........................................................................................................... 24 Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance ...................................................................................................................... 26 Findings and Questioned Costs
Schedule of Findings and Questioned Costs ......................................................................................... 30 Summary Schedule of Prior Audit Findings ............................................................................................ 32 Corrective Action Plan ............................................................................................................................ 33 1 INDEPENDENT AUDITOR’S REPORT
To the Board of Directors of
Poverello House
Fresno, California
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying financial statements of Poverello House (a nonprofit organization), which comprise the statement of financial position as of September 30, 2022, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

In our opinion, the financial statements present fairly, in all material respects, the financial position of Poverello House as of September 30, 2022, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing 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. 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 Poverello House 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 opinions.

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 Poverello House’s ability to continue as a going concern within one year after the date that the financial statements are available to be issued.

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 generally accepted auditing standards 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. 2 In performing an audit in accordance with generally accepted auditing standards 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 Poverello House’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 Poverello House’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.

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, 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 auditing standards generally accepted in the United States of America.

In our opinion, the schedule of expenditures of federal awards is fairly stated, in all material respects, in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 21, 2023, on our consideration of Poverello House’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 Poverello House’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 Poverello House’s internal control over financial reporting and compliance.

Report on Summarized Comparative Information
We have previously audited Poverello House’s 2021 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated May 26, 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.

Clovis, California
March 21, 2023
3 FINANCIAL STATEMENTS
See Independent Auditor’s Report and Notes to the Financial Statements. 4 POVERELLO HOUSE

STATEMENTS OF FINANCIAL POSITION
SEPTEMBER 30, 2022 AND 2021
2022 2021
ASSETS
Current assets:

Cash and cash equivalents $ 1,167,271 $ 2,182,010
Grants receivable 1,284,800 868,599
Pledges receivable 616,319 616,319
Contracts receivable 177,419 158,290
Prepaid expenses 22,210 7,050
Total current assets 3,268,019 3,832,268
Long-term assets:

Investments 3,272,501 4,469,559
Property and equipment, net 7,557,018 5,644,581
Rehabilitation resident deposits 11,700 13,680
Total long-term assets 10,841,219 10,127,820
Total assets $ 14,109,238 $ 13,960,088

LIABILITIES AND NET ASSETS
Current liabilities:

Accounts payable $ 172,362 $ 229,565
Accrued expenses 9,712 12,638
Accrued payroll and related 326,595 209,418
Security deposits 9,230 -
Deferred revenue 82,381 -
Loan payable, current portion 76,759 73,388
Total current liabilities 677,039 525,009
Long-term liabilities:

Rehabilitation resident deposits 11,700 13,680
Loan payable, net of current portion 244,227 320,694
Total long-term liabilities 255,927 334,374
Total liabilities 932,966 859,383
Net assets:

Without donor restrictions 11,056,201 9,792,172
With donor restrictions 2,120,071 3,308,533
Total net assets 13,176,272 13,100,705
Total liabilities and net assets $ 14,109,238 $ 13,960,088 See Independent Auditor’s Report and Notes to the Financial Statements. 5 POVERELLO HOUSE

STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED SEPTEMBER 30, 2022
(With Summarized Financial Information for 2021)
Without Donor With Donor 2022 2021
Restrictions Restrictions Total Total
Revenue and support
Contributions:

Cash and other financial assets $ 2,418,027 $ 365,762 $ 2,783,789 $ 3,053,656 Nonfinancial assets (Note 10) 322,801 322,801 - 1,733,141 Contracts and grants:

Contracts 1,581,369 1,581,369 - 1,074,487
Grants 3,504,140 95,000 3,599,140 5,245,623
Special events, net of $81,917 expenses 122,331 122,331 - 31 Investment income (loss), net (Note 5) (459,887) (459,887) - 563,430 Miscellaneous income - 101,654 101,654 58,964
Total revenues and support before
net assets released from restriction 7,590,435 460,762 8,051,197 11,729,332 Net assets released from restriction (Note 9) 1,649,224 - (1,649,224) - Total revenues and support after
reclassification of net assets
released from restrictions 9,239,659 (1,188,462) 8,051,197 11,729,332 Costs and expenses:

Program services 5,871,200 5,871,200 - 6,850,973
Management and general 1,854,630 1,854,630 - 603,511
Fundraising - 249,800 249,800 42,452
Total costs and expenses - 7,975,630 7,975,630 7,496,936 Changes in net assets 1,264,029 (1,188,462) 75,567 4,232,396 Net assets, beginning of year 9,792,172 3,308,533 13,100,705 8,868,309 Net assets, end of year $ 11,056,201 $ 2,120,071 $ 13,176,272 $ 13,100,705 See Independent Auditor’s Report and Notes to the Financial Statements. 6 POVERELLO HOUSE

STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED SEPTEMBER 30, 2022
(With Summarized Financial Information for 2021)
Social Solar Management 2022 Total 2021 Total
Food Shelter Services Cleaning and General Fundraising Expenses Expenses Costs and expenses:

Personnel costs:

Salaries 171,163 $ $ 1,073,945 $ 1,504,440 $ 17,636 $ 767,762 $ 47,873 $ 3,582,819 $ 2,572,324 Employee benefits 40,406 193,791 292,035 122,142 806 9,074 658,254 419,282Payroll taxes 14,541 89,862 119,647 1,526 69,014 3,898 298,488 217,959 Total personnel costs 226,110 1,357,598 1,916,122 19,968 958,918 60,845 4,539,561 3,209,565 Other costs and expenses:

Advertising and promotion - - 17 8,232 16,895 105,326 130,470 67,151 Bank fees - 594 13,760 13 4,620 18,987 - 17,054
Communications 484 13,484 33,102 314 10,250 316 57,950 42,461 Depreciation 15,675 96,700 92,385 6,609 60,024 1,693 273,086 231,492 Equipment lease 4,747 - 3,620 1,583 178 10,128 - 7,127
Food/kitchen supplies 629,527 23,909 64,961 48 11,142 729,628 41 566,575Furniture/small office equipment 5,173 - 27,548 11,434 - 44,155 - 34,548Homeless/client services 331 467,391 118,733 - - 586,455 - 426,538 Hygiene/laundry/clothing - 312 2,935 - 866 4,113 - 2,102 In-kind materials and services 259,598 - - 63,203 - 322,801 - 1,733,141 Insurance - 2,915 - 4,874 54,052 61,841 - 64,095
Miscellaneous 22,930 - 23,920 - - 46,850 - 69,086
Newsletter - - - - 36,293 - 36,293 19,003Office expenses 336 6,789 16,876 1,127 118,235 6,415 149,778 93,960Professional fees 5,865 - 6,991 178,324 - 37,500 228,680 207,126Rent 11,813 - 29,578 3,560 - 44,951 - 24,662 Repairs and maintenance 6,023 50,034 16,683 12,307 173,988 259,035 - 244,632 Staff training - - 72 9,178 - 9,250 - 135
Stipends - 17,180 - - 90 17,270 - 29,420
Taxes and licenses 2,323 - - 9,509 - 11,832 - 27,502
Testing/education/life skills - 115 36,796 - 364 37,275 - 29,808 Travel - 14,130 58 16,640 - 30,828 - 2,266
Utilities 7,480 44,521 94,882 38,442 - 1,371 186,696 244,324 Vehicle fuel and maintenance 15,890 - 6,969 114,718 140 - 137,717 103,163 Total costs and expenses $ 1,145,564 $ 2,130,246 $ 2,540,175 $ 55,215 $ 1,854,630 $ 249,800 $ 7,975,630 $ 7,496,936 Program Services Supporting Services
See Independent Auditor’s Report and Notes to the Financial Statements. 7 POVERELLO HOUSE

STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021
2022 2021

CASH FLOWS FROM OPERATING ACTIVITIES
Change in net assets $ 75,567 $ 4,232,396
Adjustments to reconcile change in net assets to
net cash provided from operating activities:

Depreciation 273,086 231,492
Loss on disposition of assets 1,555 -
Unrealized (gain) / loss on sale of investments 603,658 (263,926) Changes in:

Grants receivable (416,201) (613,707)
Pledges receivable - (572,000)
Contracts receivable (19,129) 22,880
Prepaid expenses (15,160) (7,050)
Accounts payable (57,203) 194,528
Accrued expenses (2,926) (5,833)
Accrued payroll and related 117,177 64,882
Security deposits 9,230 -
Deferred revenue - 82,381
Net cash provided by (used in) operating activities 652,035 3,283,662

CASH FLOWS INVESTING ACTIVITIES
Purchase of property and equipment (2,187,078) (1,073,824) Purchase of investments (662,962) (2,775,359)
Proceeds from sale of investments 1,256,362 472,994
Net cash provided by (used in) investing activities (1,593,678) (3,376,189)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loans payable - 400,000
Principal payments on loans payable (73,096) (5,918)
Net cash provided by (used in) financing activities (73,096) 394,082 Net increase (decrease) in cash (1,014,739) 301,555
Cash and cash equivalents, beginning of year 2,182,010 1,880,455 Cash and cash equivalents, end of year $ 1,167,271 $ 2,182,010

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
8 NOTE 1 – ORGANIZATION AND OPERATIONS
Poverello House (the Organization) is a not-for-profit public benefit corporation in Fresno, California, whose mission is to feed the hungry, offer focused rehabilitation programs, temporary shelter, medical, dental, and other basic services to the poor, the homeless, and the disadvantaged, unconditionally, without regard to race, color, religion, national origin, age, sex or disability. Support is provided primarily by donor contributions.

Poverello House is also a safe haven through its Naomi’s House program for single, homeless women in Fresno County. Naomi’s House is a 24-bed overnight shelter located on the Poverello House campus. In addition to overnight shelter, the women also receive food, clothing, and medical and psychosocial assessment and care.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Adoption of New Accounting Standard
In September 2020, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2020-07, Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets. The standard requires nonprofits to expand their financial statement presentation and disclosure of information on an entity’s policies on contributed nonfinancial assets about monetization and utilization during the reporting period, information on donor-imposed restrictions, and valuation techniques. The new standards, as amended, is to be applied retrospectively to annual reporting periods beginning after June 15, 2021. The Organization adopted ASU 2020-07 with a date of initial application of October 1, 2021.

Basis of Presentation
The financial statements of the Organization have been prepared on the accrual basis of accounting and in accordance with U.S. generally accepted accounting principles (U.S. GAAP), which require the Organization to report information regarding its financial position and activities according to the following net asset classifications:

Net assets without donor restrictions – Net assets that are not subject to donor-imposed restrictions and may be expended for any purpose in performing the primary objectives of the Organization. These net assets may be used at the discretion of the Organization’s management and the Board of Directors.

Net assets with donor restrictions – Net assets subject to stipulations imposed by donors and grantors.

Some donor restrictions are temporary in nature; those restrictions will be met by action of the Organization or by the passage of time. Other donor restrictions are perpetual in nature, whereby the donor has stipulated the funds be maintained in perpetuity.

The Statement of Activities and Functional Expenses include certain prior year summarized comparative information in total. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the Organization’s financial statements for the year ended September 30, 2021, from which the summarized information was derived.

Cash and Cash Equivalents
For purposes of the statement of cash flows, the Organization considers all highly liquid investments available for current use with an initial maturity of three months or less to be cash equivalents.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
9 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Investments
Investments are stated at their estimated fair value based on quoted closing prices. Investments that are managed on a long-term basis or which are not expected to be used in the Organization’s operations within the year following the balance sheet date are classified as noncurrent.

Allowance for Doubtful Accounts
Receivables are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a provision for bad debt expense and an adjustment to a valuation allowance based on its assessment of the current status of individual accounts. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to receivable. At September 30, 2022 and 2021, the Organization considers all amounts to be fully collectible; therefore, no allowance for doubtful accounts is reflected.

Pledges Receivable
Unconditional pledges receivable from donors that are expected to be collected within one year are recorded at net realizable value. Long-term pledges receivable that are expected to be collected in a period beyond one year are recorded at a discount using the present value of their estimated future cash flows. The discounts on long-term pledges receivable are computed using risk-free interest rates applicable to the period in which the pledges are received.

Contracts Receivable
Contracts receivable consist of amounts owed by various organizations for prepared meals, as defined in the memorandums of understanding, that have not been received by the Organization. The carrying amount of contracts receivable approximates net present value.

Fair Value of Financial Instruments
The Organization considers its cash, grants and pledges receivable, prepaid expenses, accounts payable and accrued expenses to be short-term in nature, and therefore their fair values approximate their carrying values.

Property and Equipment
Property and equipment are stated at cost or, if donated and placed into service, at their estimated fair value at the date donated. The Organization’s policy is to capitalize assets with an individual value of $5,000 or greater.

Routine repairs and maintenance, including planned major maintenance activities are expensed when incurred.

Depreciation is computed using the straight-line method over the estimated useful lives of the assets.

Donations of property and equipment are recorded without donor restriction unless the donor restricts the donated asset to a specific purpose. Assets donated with explicit restriction regarding their use, and contributions of cash that must be used to acquire property and equipment, are reported with donor restriction.

Rehabilitation Resident Deposits
The Organization at times holds outside cash deposits for residents in its Rehabilitation Program. This cash is maintained in a separate bank account until such time as the residents request withdrawal of their funds.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
10 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Revenue Recognition
The Organization recognizes revenue when services are rendered. A receivable is recorded to the extent the amount earned exceeds cash advances. Conversely, a liability is recorded when cash advances exceed amounts earned.

Funding sources may, at their discretion, request reimbursement for expenses or return of funds, or both, as a result of noncompliance by the Organization with the terms of the grants or contracts. Additionally, if the Organization terminates its activities, all unearned amounts are to be returned to the funding sources.

Contributions
All contributions received are considered to be available for unrestricted use unless specifically restricted by the donor. Amounts received that are designated for future periods or are restricted by the donor for specific purposes are reported as increases in net assets with donor restriction. Unconditional promises to give that are silent as to the due date are presumed to be time restricted by the donor until received and are reported as net assets with donor restriction.

All donor-restricted support is reported as an increase in net assets with donor restriction. When a restriction expires (that is, when a stipulated time restriction ends or purpose restriction is accomplished), net assets with donor restriction are reclassified to net assets without donor restriction and reported in the statement of activities as net assets released from restriction.

Contributed Nonfinancial Assets
The Organization receives various donated materials and services. The estimated fair value of the donation is recorded as support and expense in the period received.

Donated food is valued at the approximate average wholesale value of one pound of donated product at the national level, which was determined to be $1.92 and $1.79, respectively, during 2022 and 2021. The average wholesale value was based upon a cost study conducted by Feeding America. The Organization also applies a spoilage factor to food donations received to properly account for perishable food that is not used. For the years ended September 30, 2022 and 2021 the Organization received $5,191,968 and $5,764,093 in donated food, applied a 95% and 75% spoilage factor, and recognized $259,598 and $1,729,228, respectively, in donated food.

Donated services are recognized as contributions if they significantly enhance non-financial assets or involve a professional service that would otherwise have been purchased. Contributed services recognized comprise of professional services such as website design and IT consulting used in management and general functions.

Contributed services can be objectively measured and are valued at their estimated fair value based on current rates for similar services.

Advertising and Promotion
The Organization expenses all advertising and promotion costs as incurred. Total advertising and promotion expenses at September 30, 2022 and 2021 were $130,470 and $67,151, respectively.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
11 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The costs of providing the Organization’s programs and supporting services have been summarized on a functional basis in the Statement of Functional Expenses. Certain overhead and indirect costs have been allocated to program services and fundraising based on management’s estimate of the actual personnel and facilities utilized in such activities. Management and general include those expenses that are not directly identifiable with any specific program but provide for the overall support and direction of the Organization.

The expenses allocated consist of the following:

Expense Method of Allocation
Salaries Time and effort
Employee benefits Time and effort
Payroll taxes Time and effort
Communications Time and effort
Depreciation Time and effort
Equipment lease Time and effort
Miscellaneous Time and effort
Office expenses Time and effort
Repairs/maintenance Time and effort
Utilities Time and effort
Taxes
Poverello House has qualified as a not-for-profit organization and has been granted tax-exempt status pursuant to Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701(d) and is exempt from Federal and State of California income taxes.

Generally accepted accounting principles provide accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organization’s returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed. Unrelated business income tax, if any, is insignificant and no provision for income taxes has been made.

Use of Estimates
The preparation of financial statement in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Reclassifications
Certain prior year amounts have been reclassified to conform to the current year presentation. Such reclassifications had no impact on previously reported net assets or cash flows at September 30, 2021.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
12 NOTE 3 – AVAILABILITY AND LIQUIDITY
The following represents the Organization’s financial assets at September 30:
2022 2021
Financial assets at year end:

Cash and cash equivalents 1,167,271 $ $ 2,182,010
Grants receivable 1,284,800 868,599
Pledges receivable 616,319 616,319
Contracts receivable 177,419 158,290
Investments 3,272,501 4,469,559
Total financial assets 6,518,310 8,294,777
Less amounts not available to be used within one year:

Donor-restricted with liquidity horizons greater than one year (2,120,071) (3,308,533) Financial assets available to meet general expenditures over the next twelve months $ 4,398,239 $ 4,986,244
The Organization has not adopted an official liquidity management plan or cash maintenance policy. However, cash, cash equivalents, and short/long-term investments are reviewed regularly. These are adjusted, as needed, to account for immediate cash needs, assess risk, and maximize return. Consistent with previous years, the Organization conservatively maintains sufficient liquidity to meet its operating requirements and perform its mission. The Executive staff of the Organization and the Board of Directors may consider adopting formalized plans/policies as the need arises.

NOTE 4 – PROPERTY AND EQUIPMENT, NET
Property and equipment consist of the following at September 30:
2022 2021
Land and buildings $ 6,224,344 $ 4,485,251
Building improvements 1,321,525 656,457
Building expansion 1,357,688 1,357,688
Resident Housing 215,502 215,502
Furniture, fixtures and equipment 688,253 547,499
Vehicles 471,930 402,816
Construction in progress 68,894 520,364
10,348,136 8,185,577
Accumulated depreciation (2,791,118) (2,540,996)
Property and equipment, net $ 7,557,018 $ 5,644,581
Total depreciation expense was $273,086 and $231,492 at September 30, 2022 and 2021, respectively.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
13 NOTE 5 – INVESTMENT SECURITIES
Investment securities consist of the following at September 30:
2022 2021
Fixed income $ 1,592,477 $ 2,443,057
Equity securities 1,680,024 2,026,502
Total investments $ 3,272,501 $ 4,469,559
Fair Value
The following schedule summarizes the investment return in the statement of activities at September 30:

Without Donor
Restrictions
With Donor
Restrictions Total
Interest and dividends $ 76,865 $ 76,865 - $
Realized gains (losses) 99,030 - 99,030
Unrealized gains (losses) (603,658) (603,658) -
Investment fees - (32,124) (32,124)
Total investment income, net $ - (459,887) $ (459,887) $ Without Donor
Restrictions
With Donor
Restrictions Total
Interest and dividends $ 60,786 $ 1 $ 60,787
Realized gains (losses) 266,003 266,003 -
Unrealized gains (losses) 260,804 3,122 263,926
Investment fees - (27,286) (27,286)
Total investment income, net $ 560,307 $ 3,123 $ 563,430 2022
2021

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
14 NOTE 6 – FAIR VALUE MEASUREMENTS
In accordance with generally accepted accounting principles, fair value is defined as the price that the entity would receive upon selling an asset or pay to transfer a liability at the reporting date. Generally accepted accounting principles establishes a three-tier hierarchy to maximize the use of observable market data and minimize the use of unobservable inputs, and to establish classification of fair value measurements for disclosure purposes. Inputs refer broadly to the assumptions that market participants would use in pricing an asset or liability, including assumptions about risk. Inputs may be observable or unobservable. Observable inputs are inputs that reflect the assumptions market participants would use in pricing an asset or liability based on market data obtained from sources independent of the reporting entity. Unobservable inputs are those that reflect the reporting entity’s own assumptions about the factors market participants would use in pricing the asset or liability developed based on the best information available.

The three-tier hierarchy of inputs is summarized in the three broad levels listed below:

Level 1 – Valuations based on quoted prices in active markets for identical assets or liabilities.

Level 2 – Valuations based on quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly, and fair value is determined through the use of other valuation methodologies.

Level 3 – Valuations based on inputs that are not observable and significant to the overall fair value measurement, including the entity’s own assumptions in determining the fair value of assets or liabilities.

The table below presents the level within the fair value hierarchy at which investments are measured at September 30:

Total Level 1 Level 2 Level 3
Fixed income $ 1,592,477 $ 1,592,477 $ - $ -
Equity securities 1,680,024 - 1,680,024 -
Total investments at fair value $ 3,272,501 $ - 3,272,501 $ - $ Total Level 1 Level 2 Level 3
Fixed income $ 2,443,057 $ 2,443,057 $ - $ -
Equity securities 2,026,502 - 2,026,502 -
Total investments at fair value $ 4,469,559 $ - 4,469,559 $ - $ 2021
2022
Description
NOTE 7 – RETIREMENT PLAN
The Organization maintains a Simple IRA plan and provides a match of up to 3% of employee elective deferrals.

Amounts paid for retirement were $46,494 and $33,103 in the years ended September 30, 2022, and 2021, respectively.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
15 NOTE 8 – COMMITMENTS
The Organization leases various office equipment under operating lease agreements. The operating leases have term expiration dates through 2027.

The Organization’s future minimum lease commitments are as follows for September 30:

Year Ending
2023 $ 48,690
2024 48,690
2025 41,606
2026 25,732
2027 15,010
Total $ 179,728
Total rent expenses were $55,079 and $31,789 for the years ended September 30, 2022 and 2021, respectively. In the normal course of business, operating leases are generally renewed or replaced by other leases.

NOTE 9 – NET ASSETS WITH DONOR RESTRICTIONS
Net assets with donor restrictions consisted of the following at September 30:
2022 2021
Time restrictions:

Estate distributions receivable 16,323 $ $ 16,323
Charitable trust promise to give 600,000 600,000
Purpose restrictions:

McMurray Family Medical Fund 10,480 -
Kaiser 95,000 19,760
Amazon Day 1 Family Fund 1,401,995 2,501,995
Other various 6,753 159,975
Total net assets with donor restrictions $ 2,120,071 $ 3,308,533 Net assets released from donor restriction by incurring expenses satisfying the restricted purpose or by occurrence of the passage of time or other events specified by the donors are as follows for the years ended September 30:
2022 2021
Time restriction expired:

Passage of specified time $ 32,123 - $
Purpose restriction accomplished:

Capital projects 1,100,000 115,774
Program expenses 549,224 304,625
Total net assets released from restrictions $ 1,649,224 $ 452,522

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
16 NOTE 10 – CONTRIBUTED NONFINANCIAL ASSETS
Contributed nonfinancial assets recognized within the statement of activities consist of the following for the years ended September 30:
2022 2021
Food $ 259,598 $ 1,729,228
Services and discounts 63,203 3,913
Total $ 322,801 $ 1,733,141
NOTE 11 – CREDIT RISK
The Organization maintains cash balances in bank accounts with financial institutions insured by the Federal Deposit Insurance Corporation. At September 30, 2022 and 2021, the Organization had uninsured cash balances of $909,461 and $1,332,745, respectively.

NOTE 12 – LOAN PAYABLE
On April 28, 2021, the Organization entered into a loan agreement with Central Valley Community Bank in the amount of $400,000 with an interest rate of 4%. The loan calls for four consecutive interest only monthly payments commencing May 27, 2021, and principal and interest monthly payments of $7,468 commencing September 27, 2021. The loan matures on August 27, 2026, and is secured by solar panels. The remaining balance on the loan at September 30, 2022 is $320,694.

The future minimum principal payments under the Organization’s loan payable for the years ending September 30 are as follows:
2023 $ 76,759
2024 80,285
2025 83,974
2026 79,676
Total $ 320,694

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
17 NOTE 13 – CONTRACTS WITH CUSTOMERS
Revenue from performance obligations satisfied at a point in time consists of the following at September 30:
2022 2021
Laundry Services $ 6,195 $ -
Lease Revenue 72,000 -
Meals Reimbursement 1,268,466 1,059,520
Mental Health Services 174,708 14,967
Security Services - 60,000
Total contracts $ 1,581,369 $ 1,074,487
Contract assets include meals reimbursement from various organizations. Contract assets are as follows:
9/30/2022 9/30/2021 9/30/2020
Closing Balance Closing Balance Opening Balance
Contract assets:

Contracts receivable 177,419 $ $ 158,290 $ 181,170
NOTE 14 – GRANTS REVENUE
The Organization recognized the following grant revenues for the year ended September 30:
2022 2021
Amazon Day 1 Family Fund $ 2,501,995 - $
California Community Reinvestment Grant 151,824 47,419
City of Fresno Emergency Shelter Grant 863,664 483,969
Community of Hope 622,032 -
Continuum of Care Program 27,573 -
Coordinated Entry System 144,939 -
County of Fresno MAP Point 399,362 379,303
Emergency Food and Shelter Program 240,939 326,926
Grant Village Cares 169,896 -
HERO Grant 252,440 -
Homeless Family Services 67,944 64,612
Kaiser 120,000 150,000
Kings View 27,623 -
Map Point CARES 54,826 -
Recidivism Grant 50,000 50,000
Triage Center 472,792 367,022
Village of Hope - 807,663
Total grants $ 3,599,140 $ 5,245,623
NOTE 15 – SUBSEQUENT EVENTS
Management has evaluated and concluded that there are no subsequent events that have occurred from September 30, 2022 through the date the financial statements were available to be issued on March 21, 2023, that would require additional disclosure or adjustment. 18 THIS PAGE IS LEFT BLANK INTENTIONALLY
19 SUPPLEMENTARY INFORMATION
See Independent Auditor’s Report and Notes to the Schedule of Expenditures of Federal Awards. 20 POVERELLO HOUSE

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
Assistance Pass-Through
Listing Grantor's Total
Number Number Expenditures
U.S. Department of Housing and Urban Development
Direct Program
Continuum of Care Program 14.267 $ 172,512
Pass-Through Program from City of Fresno:

Emergency Solutions Grant 14.231 * E-19-MC-06-0001 42,423 Emergency Solutions Grant 14.231 * E-20-MC-06-0001 61,366 Emergency Solutions Grant 14.231 * E-20-MW-06-0001 548,436 Emergency Solutions Grant 14.231 * E-21-MC-06-001 167,078 Emergency Solutions Grant 14.231 * E-22-MC-06-0001 44,319 Pass-Through Program from County of Fresno:

Emergency Solutions Grant 14.231 * E-20-UW-06-003 253,814 Total Emergency Solutions Grant 1,117,436
Total U.S. Department of Housing and Urban Development 1,289,948 U.S. Department of Homeland Security
Pass-Through Program from United Way
Emergency Food and Shelter National Board Program 97.024 EFSP Phase 39 240,939 Total U.S. Department of Homeland Security 240,939
Total Expenditures of Federal Awards $ 1,530,887
*Denotes a major program per Uniform Guidance.

Federal Grantor/Program or Cluster Title
21 POVERELLO HOUSE

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED SEPTEMBER 30, 2022
NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of Poverello House (the Organization). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA 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).

NOTE 2 – BASIS OF ACCOUNTING
The accompanying SEFA is presented using the accrual basis of accounting, which is described in Note 2 of the Organizations financial statements.

NOTE 3 – RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal award expenditures agree or can be reconciled with the amounts reported in the Organization’s financial statements.

NOTE 4 – INDIRECT COST RATE
The Organization has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
22 THIS PAGE IS LEFT BLANK INTENTIONALLY.
23 OTHER INDEPENDENT AUDITOR’S REPORTS
24 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors of
Poverello House
Fresno, California
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 Poverello House (a nonprofit organization), which comprise the statement of financial position as of September 30, 2022, and the related statements of activities, 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 March 21, 2023.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered Poverello House’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 Poverello House’s internal control. Accordingly, we do not express an opinion on the effectiveness of Poverello House’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 the entity’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 the 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 and therefore, material weaknesses or significant deficiencies may exist that were not identified. We identified certain deficiencies in internal control, described in the accompanying schedule of findings and questioned costs as item 2022-001 that we consider to be a material weakness.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Poverello House’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. 25 Poverello House’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on Poverello House’s response to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs. Poverello House’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

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 the organization’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the organization’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Clovis, California
March 21, 2023
26 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR

EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER

COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
To the Board of Directors of
Poverello House
Fresno, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Poverello House’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 each of Poverello House’s major federal programs for the year ended September 30, 2022. Poverello House’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, Poverello House complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended September 30, 2022.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and 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 Poverello House 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 each major federal program. Our audit does not provide a legal determination of Poverello House’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 Poverello House’s federal programs.
27 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 Poverello House’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 generally accepted auditing standards, 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 Poverello House’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, 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 Poverello House’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 Poverello House’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 Poverello House’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.

Report on Internal Control over Compliance
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.

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. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

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.

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.

Clovis, California
March 21, 2023
28 THIS PAGE IS LEFT BLANK INTENTIONALLY.
29 FINDINGS AND QUESTIONED COSTS

POVERELLO HOUSE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
30 SECTION I – SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of auditor's report issued Unmodified
Internal control over financial reporting:

Material weaknesses identified? X Yes No
Significant deficiencies identified that are not
considered to be material weaknesses? Yes X None reported Noncompliance material to financial
statement noted? Yes X No
Federal Awards
Internal control over major programs:

Material weaknesses identified? Yes X No
Significant deficiencies identified that are not
considered to be material weaknesses? Yes X None reported Type of auditor's report issued on compliance
for major programs: Unmodified
Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200, Section 200.516(a)? Yes X No
Identification of Major Programs
Name of Federal Program or Cluster
Emergency Solutions Grant
Dollar threshold used to distinguish between
Type A and Type B programs:

Auditee qualified as a low-risk auditee? X Yes No
$750,000
Assistance Listing Number

14.231

POVERELLO HOUSE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
31 SECTION II – FINANCIAL STATEMENT FINDINGS
Finding 2022-001 Schedule of Expenditures of Federal Awards (Material Weakness) Condition: The Schedule of Expenditures of Federal Awards (SEFA) initially provided by the Organization was materially incomplete. There were federal grants for which the Organization made expenditures that were not included on the SEFA.

Criteria: A strong system of internal controls and management review requires that expenditures for all federal grants are accumulated and included on the SEFA in compliance with applicable standards.

Cause: The Organization was unable to identify federal funding sources during review of grant agreements, accordingly, not all expenditures were captured in the Organization’s SEFA.

Effect: As a result of this condition, federal grant expenditures were understated by $268,540.

The final SEFA was corrected and is properly presented.

Recommendation: We recommend that the Organization create a system of control whereby all grants are reviewed in detail and a listing created that identifies the funding source for each. The Organization should ensure applicable expenditures for grants identified as having federal funding are included in the SEFA.

SECTION III – FEDERAL AWARD FINDINGS
None reported.

POVERELLO HOUSE

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
32 FINANCIAL STATEMENT FINDINGS
None reported.

FEDERAL AWARD FINDINGS
None reported.
33 Part B. Exhibit D.2
Balance Sheet Previous Year Comparison
1:16 PM
10/23/23
Accrual Basis
Poverello House
Balance Sheet Prev Year Comparison
As of September 30, 2023
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
33 34
35 36
37 38
39 40
41 42
43 44
45 46
47 48
49 50
51 52
53 54
55 56
57 58
59 60
61 62
63 64
65 66
67 ABCD E F G H I J K L
Sep 30, 23 Sep 30, 22 $ Change % Change
ASSETS
Current Assets
Checking/Savings
10000 ꞏ Cash Accounts 1,004,125.52 1,039,886.02 -35,760.50 -3.44% Total Checking/Savings 1,004,125.52 1,039,886.02 -35,760.50 -3.44% Accounts Receivable
11000 ꞏ Accounts Receivable 2,850,091.17 1,478,391.00 1,371,700.17 92.78% 11250 ꞏ Trust Receivable 47,718.13 600,000.00 -552,281.87 -92.05% Total Accounts Receivable 2,897,809.30 2,078,391.00 819,418.30 39.43% Other Current Assets
11300 ꞏ Misc. Receivable 1,486.16 145.97 1,340.19 918.13% 11305 ꞏ Deposits in Transit 0.00 15,952.46 -15,952.46 -100.0% 12000 ꞏ Investments 3,582,932.88 3,379,768.14 203,164.74 6.01% 12500 ꞏ Undeposited Funds 0.00 15,966.00 -15,966.00 -100.0% 13000 ꞏ Prepaid Expenses 28,459.10 17,712.03 10,747.07 60.68% Total Other Current Assets 3,612,878.14 3,429,544.60 183,333.54 5.35% Total Current Assets 7,514,812.96 6,547,821.62 966,991.34 14.77% Fixed Assets
15000 ꞏ Fixed Assets - Poverello 11,244,247.41 7,470,041.86 3,774,205.55 50.53% 15500 ꞏ Fixed Assets - Naomi 91,289.89 86,974.89 4,315.00 4.96% Total Fixed Assets 11,335,537.30 7,557,016.75 3,778,520.55 50.0% Other Assets
17000 ꞏ Escrow Deposit 0.00 4,500.00 -4,500.00 -100.0%
Total Other Assets 0.00 4,500.00 -4,500.00 -100.0%
TOTAL ASSETS 18,850,350.26 14,109,338.37 4,741,011.89 33.6%

LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
20000 ꞏ Accounts Payable 316,249.54 184,591.05 131,658.49 71.32% 20150 ꞏ AP - Martin Lopez 300.00 300.00 0.00 0.0%
20175 ꞏ Rehab Payable 11,320.00 11,700.00 -380.00 -3.25% Total Accounts Payable 327,869.54 196,591.05 131,278.49 66.78% Credit Cards
21200 ꞏ Visa - R. Huerta 0.00 145.77 -145.77 -100.0%
21250 ꞏ Visa-B. Hubbard 689.62 0.00 689.62 100.0%
21350 ꞏ 21350 - S. Guthrey 1,717.72 642.49 1,075.23 167.35% 21450 ꞏ Office Depot -408.44 0.00 -408.44 -100.0%
21510 ꞏ Visa - Z. Darrah 0.00 349.50 -349.50 -100.0%
21515 ꞏ Visa-L.Bowman 943.61 0.00 943.61 100.0%
21517 ꞏ American Express-L Bowman 839.99 2,191.10 -1,351.11 -61.66% 21520 ꞏ Visa-K. Flores 240.35 1,039.68 -799.33 -76.88%
21745 ꞏ Visa-C. Beninga 1,879.51 0.00 1,879.51 100.0%
21750 ꞏ Visa - S. Rios 716.33 19.50 696.83 3,573.49%
21755 ꞏ Visa-J. DeOrian 9,984.45 0.00 9,984.45 100.0%
21800 ꞏ Citi Card 15.90 5,322.15 -5,306.25 -99.7%
21950 ꞏ Smart & Final 743.69 0.00 743.69 100.0%
Total Credit Cards 17,362.73 9,710.19 7,652.54 78.81%
Other Current Liabilities
20200 ꞏ Pension Payable -408.77 0.00 -408.77 -100.0%
20300 ꞏ Accrued Payroll 564,827.96 326,596.08 238,231.88 72.94% 22000 ꞏ Deferred Income 1,205,752.66 82,381.43 1,123,371.23 1,363.62% 25400 ꞏ Security Deposits-family shelte -1,897.00 9,230.00 -11,127.00 -120.55% 25407 ꞏ Security Deposit-HPIP -3,600.00 0.00 -3,600.00 -100.0% 26500 ꞏ Loan-Solar 242,820.28 320,986.28 -78,166.00 -24.35% Total Other Current Liabilities 2,007,495.13 739,193.79 1,268,301.34 171.58% Total Current Liabilities 2,352,727.40 945,495.03 1,407,232.37 148.84% Total Liabilities 2,352,727.40 945,495.03 1,407,232.37 148.84% Equity
30100 ꞏ Fund Balance - General 8,868,308.64 8,868,308.64 0.00 0.0% 30200 ꞏ Fund Balance - Restricted 3,162,560.00 3,162,560.00 0.00 0.0% 32000 ꞏ Unrestricted Net Assets 1,132,974.70 1,069,836.36 63,138.34 5.9% Net Income 3,333,779.52 63,138.34 3,270,641.18 5,180.12% Total Equity 16,497,622.86 13,163,843.34 3,333,779.52 25.33% TOTAL LIABILITIES & EQUITY 18,850,350.26 14,109,338.37 4,741,011.89 33.6%

12:23 PM
10/23/23
Accrual Basis
Poverello House
Profit & Loss Budget vs. Actual
October 2022 through September 2023
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
33 34
35 36
37 38
39 40
41 42
43 44
45 46
47 48
49 50
51 52
53 54
55 56
57 58
59 60
61 62
63 64
65 66
67 68
69 70
71 72
73 74
75 76

ABCDE F G CQ CR CS CZ DA DB DC DD DE DF DG
TOTAL
Sep 23 Oct '22 - Sep 23 Budget $ Over Budget % of Budget Ordinary Income/Expense
Income
Income
40000 ꞏ Contribution Income
40100 ꞏ Contributions - Individual 27,290.09 674,492.94 297,500.00 376,992.94 226.72% 40150 ꞏ Contributions-Newsletter 21,047.50 428,493.84 552,500.00 -124,006.16 77.56% 40200 ꞏ Contributions - Giving Campaign 1,991.55 52,381.27 70,000.00 -17,618.73 74.83% 40300 ꞏ Contributions - Memorials 1,190.65 58,837.92 50,000.00 8,837.92 117.68% 40400 ꞏ Contributions - Groups 530.00 11,723.00 55,000.00 -43,277.00 21.32% 40500 ꞏ Contributions - Business 27,479.35 387,365.73 300,000.00 87,365.73 129.12% 40600 ꞏ Contributions - Planned Giving 25,000.00 445,306.00 400,000.00 45,306.00 111.33% 41200 ꞏ Contributions - Foundations 60,624.72 218,156.29 100,000.00 118,156.29 218.16% 46000 ꞏ Restricted Donations 4,475.76 231,698.73
Total 40000 ꞏ Contribution Income 169,629.62 2,508,455.72 1,825,000.00 683,455.72 137.45% 45000 ꞏ Fundraising Income
45100 ꞏ 5K Run 40.16 71,000.00 25,000.00 46,000.00 284.0% 45200 ꞏ Gala 42,300.00 400,325.61 250,000.00 150,325.61 160.13% 45300 ꞏ Third Party 966.12 42,435.69 25,000.00 17,435.69 169.74% 45450 ꞏ Telethon Revenue 25.55 91,253.95 150,000.00 -58,746.05 60.84% 45455 ꞏ Telethon Sponsors 0.00 70,303.16
45550 ꞏ Fundraising - Other 0.00 0.00 0.00 0.00 0.0%
Total 45000 ꞏ Fundraising Income 43,331.83 675,318.41 450,000.00 225,318.41 150.07% 47000 ꞏ Grant Income
47105 ꞏ Grant - HHIP 58,759.22 145,393.69
47107 ꞏ Grant - ERF-2 320,370.45 913,288.36
47110 ꞏ Grant-Hope Pointe (Clarion) 133,028.13 404,481.51 47115 ꞏ Grant-ARPA-Kitchen 0.00 1,000,000.00
47125 ꞏ Grant - HERO 56,085.39 409,353.20 506,069.00 -96,715.80 80.89% 47130 ꞏ Grant - Co. Recidivism Rehab 4,166.66 49,999.92 50,000.00 -0.08 100.0% 47135 ꞏ Grant - Triage Center 70,282.98 549,478.99 315,325.92 234,153.07 174.26% 47140 ꞏ Grant - FEMA 48,183.76 452,950.29 406,000.00 46,950.29 111.56% 47155 ꞏ Grant - CRG 15,224.09 136,818.95 145,628.03 -8,809.08 93.95% 47165 ꞏ Grant-ESG 2 0.00 0.00 0.00 0.00 0.0%
47167 ꞏ Grant-ESG-3 0.00 0.00 0.00 0.00 0.0%
47168 ꞏ Grant - ESG-4 0.00 0.00 0.00 0.00 0.0%
47169 ꞏ Grant - ESG - 5 0.00 34,337.72 47,606.50 -13,268.78 72.13% 47170 ꞏ Grant - Kaiser 0.00 50,000.00 95,000.00 -45,000.00 52.63% 47185 ꞏ Grant-VOH 2 163,321.13 2,705,444.17 1,712,935.00 992,509.17 157.94% 47190 ꞏ Grant - SuperMap 41,256.96 380,439.17 380,257.00 182.17 100.05% 47200 ꞏ Homeless Family Services 5,304.04 59,857.80 65,654.03 -5,796.23 91.17% 47300 ꞏ Grant-Family Services 0.00 0.00 0.00 0.00 0.0%
47310 ꞏ Grant - CES 63,192.06 591,199.42 474,164.71 117,034.71 124.68% 47315 ꞏ Grant - COC Rapid Rehousing 7,064.46 304,483.75 284,312.70 20,171.05 107.1% 47320 ꞏ Grant - ESG 7 CV 17,116.55 243,359.04 228,013.50 15,345.54 106.73% 47325 ꞏ Grant - ESG 8 Hope Team 0.00 151,950.75 147,202.51 4,748.24 103.23% 47330 ꞏ Grant - ESG 9 - Rapid Rehousing 8,243.80 65,610.61 48,933.50 16,677.11 134.08% 47332 ꞏ Grant - ESG 10 - Hope Team 11,246.39 11,246.39
Total 47000 ꞏ Grant Income 1,022,846.07 8,659,693.73 4,907,102.40 3,752,591.33 176.47% 49600 ꞏ Meals Reimbursement 160,725.00 1,476,516.25 1,200,000.00 276,516.25 123.04% 49700 ꞏ Other operating Income 11,898.48 132,859.34
49800 ꞏ Rental Income 0.00 14,025.63 30,000.00 -15,974.37 46.75% Total Income 1,408,431.00 13,466,869.08 8,412,102.40 5,054,766.68 160.09% 48500 ꞏ Program Revenue
48502 ꞏ Mental Health Services Revenue 0.00 146,410.85 216,000.00 -69,589.15 67.78% 48505 ꞏ Lease Revenue 12,000.00 144,000.00 144,000.00 0.00 100.0% 48507 ꞏ Laundry services Revenue 879.00 13,944.00 10,129.85 3,814.15 137.65% 48509 ꞏ Security Services 10,000.00 120,000.00 120,000.00 0.00 100.0% Total 48500 ꞏ Program Revenue 22,879.00 424,354.85 490,129.85 -65,775.00 86.58% 48600 ꞏ Social Enterprise
48610 ꞏ Solar Panel Cleaning 400.00 19,703.35
48600 ꞏ Social Enterprise - Other 0.00 0.00 80,000.00 -80,000.00 0.0% Total 48600 ꞏ Social Enterprise 400.00 19,703.35 80,000.00 -60,296.65 24.63% 48700 ꞏ Designated Revenue 0.00 964,482.00
Total Income 1,431,710.00 14,875,409.28 8,982,232.25 5,893,177.03 165.61% Gross Profit 1,431,710.00 14,875,409.28 8,982,232.25 5,893,177.03 165.61% Expense
50000 ꞏ Program Expenses
50010 ꞏ Employee Expenses
50070 ꞏ Uniforms 0.00 22,930.29
50075 ꞏ Staff reimbursements 557.36 4,602.53 24,000.00 -19,397.47 19.18% 50080 ꞏ Employee Meals 3,078.26 27,309.15 24,000.00 3,309.15 113.79% 50100 ꞏ Wages 929,871.81 5,500,579.14 4,365,361.37 1,135,217.77 126.01% 50200 ꞏ Payroll Taxes 82,862.50 465,103.81 365,371.41 99,732.40 127.3% 50300 ꞏ Health Insurance 49,707.59 436,507.57 642,454.48 -205,946.91 67.94%

12:23 PM
10/23/23
Accrual Basis
Poverello House
Profit & Loss Budget vs. Actual
October 2022 through September 2023
1 2

ABCDE F G CQ CR CS CZ DA DB DC DD DE DF DG
TOTAL
Sep 23 Oct '22 - Sep 23 Budget $ Over Budget % of Budget 77 78
79 80
81 82
83 84
85 86
87 88
89 90
91 92
93 94
95 96
97 98
99 100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
50345 ꞏ Other Benefits 4,157.02 7,962.70 0.00 7,962.70 100.0% 50350 ꞏ Dental / Vision/Life/Dis. 7,540.49 84,732.66 16,509.95 68,222.71 513.22% 50400 ꞏ Workers Compensation 31,841.99 200,698.79 114,528.64 86,170.15 175.24% 50600 ꞏ Retirement Expense 6,140.74 47,276.82 49,193.85 -1,917.03 96.1% 50650 ꞏ Professional Development 0.00 558.36 2,000.00 -1,441.64 27.92% Total 50010 ꞏ Employee Expenses 1,115,757.76 6,798,261.82 5,603,419.70 1,194,842.12 121.32% 50450 ꞏ Travel Expenses 1,105.43 38,087.18 34,051.68 4,035.50 111.85% 50500 ꞏ Stipends 2,260.00 30,030.00 25,000.00 5,030.00 120.12% 50550 ꞏ Membership & Dues 190.60 7,174.96 3,500.00 3,674.96 205.0% 50590 ꞏ Rent Expense 9,319.14 77,180.15 57,222.78 19,957.37 134.88% 50597 ꞏ Storage Unit-Hope Pointe 0.00 6,600.00
50601 ꞏ Tax & License 872.00 9,774.18 6,500.00 3,274.18 150.37% 50602 ꞏ Property Tax 0.00 23,764.54 5,000.00 18,764.54 475.29% 50700 ꞏ Automobile Expense
50701 ꞏ Automobile - Fuel 11,118.81 113,852.22 79,861.59 33,990.63 142.56% 50702 ꞏ Automobile - R & M 1,934.59 24,194.44 21,618.47 2,575.97 111.92% 50703 ꞏ Truck Lease 0.00 35,846.80 38,214.24 -2,367.44 93.81% Total 50700 ꞏ Automobile Expense 13,053.40 173,893.46 139,694.30 34,199.16 124.48% 50800 ꞏ Services
50810 ꞏ Homeless Services 4,540.67 46,922.90 50,000.00 -3,077.10 93.85% 50811 ꞏ Housing Assistance 9,664.00 328,788.23 292,928.49 35,859.74 112.24% 50812 ꞏ Transportation 512.00 1,893.00 2,500.00 -607.00 75.72% 50815 ꞏ Client Events 0.00 13,583.70 15,000.00 -1,416.30 90.56% 50837 ꞏ Site Lease-Village 12,000.00 144,000.00 144,000.00 0.00 100.0% 50838 ꞏ Laundry Services-Village 879.00 13,944.00 10,200.60 3,743.40 136.7% 50839 ꞏ Security Services 10,000.00 120,000.00 120,000.00 0.00 100.0% 50890 ꞏ Client Hotel Rooms 0.00 4,765.64 11,154.51 -6,388.87 42.72% 50895 ꞏ Client Meals 91,200.00 597,154.88 380,537.00 216,617.88 156.92% 58010 ꞏ Purchase of Vehicles 0.00 101,668.89
50800 ꞏ Services - Other 0.00 0.00 0.00 0.00 0.0%
Total 50800 ꞏ Services 128,795.67 1,372,721.24 1,026,320.60 346,400.64 133.75% 51000 ꞏ Supplies
51005 ꞏ Program Supplies 14,106.79 174,176.13 82,697.61 91,478.52 210.62% 51100 ꞏ Kitchen 17,247.34 79,796.50 30,000.00 49,796.50 265.99% 51105 ꞏ Kitchen Repairs 2,329.26 13,580.31 7,500.00 6,080.31 181.07% 51200 ꞏ Hygiene 1,455.63 13,675.20 0.00 13,675.20 100.0% 51400 ꞏ Janitorial Supplies 3,803.81 44,170.02 20,000.00 24,170.02 220.85% 51405 ꞏ Janitorial Services 1,800.00 9,000.00 20,000.00 -11,000.00 45.0% 51600 ꞏ Food 85,512.33 940,871.11 606,000.00 334,871.11 155.26% 51700 ꞏ Clothing & Linen 13,777.26 53,461.58 10,000.00 43,461.58 534.62% 51800 ꞏ Medical/Prescriptions 0.00 67.25
51900 ꞏ Furniture & Small Office 5,462.66 40,458.07 0.00 40,458.07 100.0% 51905 ꞏ Shelter Furniture & Personal Su 480.17 480.17 2,358.00 -1,877.83 20.36% 52000 ꞏ Educational & Life Skills 4,501.30 45,344.72 17,000.00 28,344.72 266.73% 52100 ꞏ Testing & Supplies 0.00 8,372.27 1,800.00 6,572.27 465.13% 52200 ꞏ Security Expense 0.00 316.60 360.00 -43.40 87.94% 52700 ꞏ Program Expense-Rehab 0.00 0.00 29,000.00 -29,000.00 0.0% 51000 ꞏ Supplies - Other 0.00 1,576.36
Total 51000 ꞏ Supplies 150,476.55 1,425,346.29 826,715.61 598,630.68 172.41% 53500 ꞏ Insurance 2,646.93 109,256.95 71,200.00 38,056.95 153.45% 53600 ꞏ Maintenance 15,155.13 217,484.06 116,600.00 100,884.06 186.52% 53650 ꞏ Training 801.88 21,583.59 20,276.10 1,307.49 106.45% 53655 ꞏ HMIS License 0.00 0.00 3,850.00 -3,850.00 0.0%
53660 ꞏ Meetings 507.45 8,128.96 10,000.00 -1,871.04 81.29% 53700 ꞏ Professional Fees
53720 ꞏ Accounting Fees 5,142.81 56,599.32 57,200.00 -600.68 98.95% 53722 ꞏ Auditing Expense 0.00 34,430.00 26,000.00 8,430.00 132.42% 53725 ꞏ Computer & I/T Expense 994.00 21,453.06 20,000.00 1,453.06 107.27% 53730 ꞏ Consulting Fees 19,000.00 93,950.00 321,091.00 -227,141.00 29.26% 53735 ꞏ Legal Fees 0.00 0.00 5,000.00 -5,000.00 0.0%
53740 ꞏ Payroll Processing 3,467.60 24,922.60 15,000.00 9,922.60 166.15% 53750 ꞏ HR Service 955.00 51,845.00 15,000.00 36,845.00 345.63% 53755 ꞏ Mental Health Clinicians 0.00 1,130.00 0.00 1,130.00 100.0% 53760 ꞏ Intern 0.00 17,500.00 20,000.00 -2,500.00 87.5% 53770 ꞏ Translation Services 0.00 1,275.00
53772 ꞏ IT Infrastructure 19.49 29,760.96
Total 53700 ꞏ Professional Fees 29,578.90 332,865.94 479,291.00 -146,425.06 69.45% 54100 ꞏ Promotional & Marketing 1,947.28 89,002.86 52,500.00 36,502.86 169.53% 54103 ꞏ 50th Anniversary Promotional Ex 333.72 209,037.47 150,000.00 59,037.47 139.36% 54200 ꞏ Newsletter 4,545.92 52,737.60 35,000.00 17,737.60 150.68% 54300 ꞏ Office Expense 8,074.01 82,931.29 30,101.55 52,829.74 275.51% 54310 ꞏ Office Furniture 0.00 5,456.37 4,692.19 764.18 116.29% 54350 ꞏ Postage 3,525.89 14,590.33 13,000.00 1,590.33 112.23% 54400 ꞏ Utilities-PGE 24,800.58 197,335.54 70,214.97 127,120.57 281.05%

12:23 PM
10/23/23
Accrual Basis
Poverello House
Profit & Loss Budget vs. Actual
October 2022 through September 2023
1 2

ABCDE F G CQ CR CS CZ DA DB DC DD DE DF DG
TOTAL
Sep 23 Oct '22 - Sep 23 Budget $ Over Budget % of Budget 151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
54401 ꞏ Utilities-Water & Garbage 9,924.32 85,451.74 45,000.00 40,451.74 189.89% 54501 ꞏ Communications
54502 ꞏ Comm-Cell Phone 899.90 4,394.31
54501 ꞏ Communications - Other 7,307.18 77,355.01 71,764.85 5,590.16 107.79% Total 54501 ꞏ Communications 8,207.08 81,749.32 71,764.85 9,984.47 113.91% 54550 ꞏ Equipment Lease 3,051.24 23,114.36 19,363.94 3,750.42 119.37% 54555 ꞏ Equipment Rental 0.00 30,245.33
54700 ꞏ Bank & Merchant Fees 711.94 23,541.28 17,000.00 6,541.28 138.48% 58000 ꞏ New Equipment (Fixed Assets) 15,985.61 135,365.33 18,403.75 116,961.58 735.53% 59500 ꞏ Indirect Expense Allocation 0.00 5,177.38 113,252.79 -108,075.41 4.57% 59700 ꞏ Other Expense 2,859.98 26,851.87 0.00 26,851.87 100.0% 59702 ꞏ Cash Match 0.00 0.00 0.00 0.00 0.0%
50000 ꞏ Program Expenses - Other 119.71 143.32
Total 50000 ꞏ Program Expenses 1,554,608.12 11,714,884.71 9,068,935.81 2,645,948.90 129.18% 59000 ꞏ Fundraising Expense
59100 ꞏ 5K Run 0.00 13,548.79 5,000.00 8,548.79 270.98% 59200 ꞏ Gala 5,923.33 61,956.57 50,000.00 11,956.57 123.91% 59250 ꞏ Telethon Expenses 0.00 47,374.18 25,000.00 22,374.18 189.5% 59000 ꞏ Fundraising Expense - Other 0.00 0.00 40,000.00 -40,000.00 0.0% Total 59000 ꞏ Fundraising Expense 5,923.33 122,879.54 120,000.00 2,879.54 102.4% 59050 ꞏ Donor Restricted-operating
59052 ꞏ Donor Restricted Expenses 1,838.32 73,030.87
Total 59050 ꞏ Donor Restricted-operating 1,838.32 73,030.87 59600 ꞏ Interest Expense 857.81 11,454.20 16,700.00 -5,245.80 68.59% Total Expense 1,563,227.58 11,922,249.32 9,205,635.81 2,716,613.51 129.51% Net Ordinary Income -131,517.58 2,953,159.96 -223,403.56 3,176,563.52 -1,321.9% Other Income/Expense
Other Income
60000 ꞏ Other Income / (Expense)
60100 ꞏ Other Income 0.00 200.00
60000 ꞏ Other Income / (Expense) - Other 19,170.00 0.00 Total 60000 ꞏ Other Income / (Expense) 19,170.00 200.00 70000 ꞏ Investment Activity
70001 ꞏ Investment Activity (Cash)
70010 ꞏ Interest Income 884.75 11,713.13
70020 ꞏ Dividend Income 9,155.96 103,359.21
70030 ꞏ Realized Gain / (Loss) 2,004.07 21,641.53
70050 ꞏ Management Fees -2,056.02 -26,023.28
70060 ꞏ Foreign Tax Expense -38.98 -2,391.33
Total 70001 ꞏ Investment Activity (Cash) 9,949.78 108,299.26 70501 ꞏ Investment Activity (Non-Cash)
70510 ꞏ Unrealized Capital Gain /(Loss) -108,608.07 272,070.30 Total 70501 ꞏ Investment Activity (Non-Cash) -108,608.07 272,070.30 Total 70000 ꞏ Investment Activity -98,658.29 380,369.56 Total Other Income -79,488.29 380,569.56
Other Expense
80000 ꞏ InKind Donations
80010 ꞏ InKind - Program Income
80011 ꞏ InKind - Food 0.00 -50.00
Total 80010 ꞏ InKind - Program Income 0.00 -50.00
Total 80000 ꞏ InKind Donations 0.00 -50.00
Total Other Expense 0.00 -50.00
Net Other Income -79,488.29 380,619.56
Net Income -211,005.87 3,333,779.52 -223,403.56 3,557,183.08 -1,492.27%

Part B. Exhibit E
Funding Commitment Letters

Part B. Exhibit F
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Vla'getation 1ghway ®Airports CJ Hotels �College/Universities �Stadiums *lmp.Bu11ding Museums Waterbody - Major Roads O Hospitals � Shopping Centres ■ Water Treatment 9 Schools * Amusement Parks Part B
Application
Rapid
Rehousing
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

PY 2024-2025 APPLICATION
Homeless Services and Homelessness Prevention Programs

1. Project Summary Information
Project Name (10 words or fewer): Poverello House Rapid Re-Housing Program Amount Requested: $ 313,163.00
ESG Applicants Only – please provide a breakdown of amounts requested by program component:

Street Outreach: $ 195,351.00
Emergency Shelter: $ 0.00
Homelessness Prevention: $ 0.00
Rapid Rehousing: $ 313,163.00
HMIS: $ 0.00
HOPWA Applicants Only – please provide a breakdown of amounts requested by program component:

Rapid Rehousing: $ 0.00
Tenant-Based Rental Assistance (TBRA): $ 0.00
Short-Term Rent, Mortgage and Utility (STRMU): $ 0.00
Supportive Services: $ 0.00
Housing Information: $ 0.00
This is a:

New Project/Program
Existing Project/Program
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

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

Poverello House Rapid Re-Housing Program is to provide direct case management and rental support for those unhoused in the City of Fresno for up to one year. This program will support security deposits, pay for costs associated with arrears, and direct rental support. Case managers will work with program participants during this timeframe to develop a plan to sustain housing beyond the Rapid Re-Housing Program support.

2. Organizational Capacity
a. Describe the organization’s experience with administering Federally funded programs like the one described in this application.

Poverello House has substantial experience successfully administrating federally funded, reimbursement-based grants and contracts of a similar size and scope to this proposal. The first federally funded program was awarded in 2001 by the US Department of Housing and Urban Development. The organization has progressively secured more grants over the decades.

Currently, of the 22 grant programs that are operating, 18 of them are reimbursement-based grants or contracts. Examples include the following:

1. City of Fresno Emergency Shelter Grant (ESG): In 2022, Poverello House received $367,587 to fund a portion of the city-wide street outreach program that the organization operates. The ESG program requires a dollarfor-dollar match, so the total size of the operational budget was $735,174, with the additional funding coming from other sources. Poverello House operated this grant in full compliance with grant requirements. The organization maintained good standing, and the City of Fresno was also awarded the following year’s funding. Poverello House exceeded all outcomes during the performance period. Outcomes were exceeded by as high as 125%.

2. US Department of Housing and Urban Development, Coordinated Entry System: In 2022, Poverello House was awarded $619,103 to manage the Coordinate Entry System for the County. During the 12-month performance period, Poverello House complied with the grant requirements and ended the performance period in good standing. The organization met or exceeded all outcomes of the grant. The contract has been renewed until 2025.

3. US Department of Housing and Urban Development, Rapid ReHousing: In 2022, Poverello House was awarded $311,866 to provide rental PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

support through the Rapid Re-Housing Program. During the 12-month performance period, Poverello House was compliant with the grant requirements and ended the performance period in good standing. The organization met or exceeded all outcomes of the grant. The contract has been renewed until 2025.

4. Federal Emergency Management Agency, Emergency Food and Shelter Program (EFSP): In 2022, Poverello House was awarded $606,640 for a one-year performance period. A portion of these funds provided vital funding for the culinary services program that offers prepared meals for anyone in need in the community. The secondary component of the funding source contributed to program support for various emergency shelter programs.

Outcomes related to these funds are directly linked to the number of meals and nights of shelter provided. The organization finished the performance period in full compliance with the grant requirements and was in good standing. Poverello House met all grant outcomes. FEMA awarded new funding to the organization following the performance period.

During Poverello House’s more than two decades of administering grants and contracts with federally funded programs, the organization has never had the early termination of a grant due to non-compliance or any other issue. Upon request, the organization can provide references from funders. b. For how many years has the organization administered activities of the type described in this application?
4 Years
c. Please describe the cultural competency training staff will be required to complete during the term of this program.

Poverello House is committed to cultivating cultural competence among staff by providing cultural competenacy training for staff. The training will include recognzing and accepting cultural norms of the clients being provided outreach services. The training aims to prepare employees with the knowledge, skills, and attitudes essential for engagement with individuals from diverse cultural backgrounds. Training components include:
1) Foundational Understanding: Employees will increase their understanding of various cultures by identifying differences in patterns of thinking, feeling, and problem-solving, as well as learned beliefs, values, language, and communication styles.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

2) Cultural Intelligence: Staff will develop cultural intelligence to interpret behaviors in alignment with diverse perspectives, emphasizing the impact of cultural awareness on trust and teamwork.
3) Cultural Competence in Context: Training will explore culture within historical, social, political, and economic contexts, emphasizing sensitivity to differences, adaptability, and reflective awareness of cultural influences. 4) Legal and Ethical Considerations: Employees will be educated on legal and ethical standards related to cultural competence, ensuring adherence to antidiscrimination laws and organizational policies.

The training underscores the significance of cultural competence in facilitating communication between individuals of different cultures, acknowledging the role of personal history and personality. Employees will cultivate cross-cultural attitudes—openness, flexibility, humility, and sensitivity — paired with skills for respectful communication, recognizing others' values, and embracing positive change. Poverello House will encourage employees to engage in continuous learning and self-assessment. The organization will conduct training sessions for both new and existing employees.
d. 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)
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. e. Provide addresses for each applicable location of site(s) where activity will occur, a brief description of the facilities, and a description of the service area (a map may be attached in lieu of a service area description).

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

City of Fresno and 412 F. Street, Fresno, CA 93706. See map attached as Exhibit F.

3. Proposed Scope of Work
a. Briefly describe the needs this proposal addresses, and how existing resources are insufficient to meet this need.

Poverello House's Rapid Re-Housing Program will provide those who are unhoused housing assistance for up to one year in Fresno. The Fresno Madera Continuum of Care (FMCoC) reported in the 2023 Point in Time Count that 3,207 people are experiencing homelessness, with 1,819 being unsheltered. Rapid Re-Housing programs currently exist, but there is a greater demand for rental assistance than available resources. Despite Poverello House providing Rapid Re-Housing services to 231 individuals since 2021, there is 417 individuals currently on the waitlist to access the program. Specifically, there is a need to provide rental assistance with wrap around services. The Coordinated Entry System will match unhoused individuals residing in the City of Fresno to the program. Priority will be given to vulnerable groups, such as people who are 55 years and older, victims of human trafficking, families, and people who are considered chronically homeless. b. Briefly describe the target population, how they will be assessed, and how the project will meet the specific needs of the target population.

Unhoused individuals residing in the City of Fresno will be the target population.

Poverello House will receive referrals to the Rapid Re-Housing Program through the Coordinated Entry System. Through the Coordinated Entry System, participants will be "matched" to Poverello House's Rapid Rehousing Program.The Rapid ReHousing Team, which includes the landlord engagement specialist, will work with the client to identify a permanent housing unit. The ESG Case Manager will provide rental assistance and case management for up to one year. The ESG Case Manager will link the client to supportive services as needed. They will meet with the client weekly and make adjustments to the service plan if necessary. The Rapid ReHousing team will deploy up to two case manager staff members to directly facilitate rental assistance and case management. ESG will fund the two (2) Case Manager positions, and Poverello House will fund one (1) Landlord Engagement Specialist position. The proposed program will distribute $308,169.70 in assistance. The PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Landlord Engagement Specialist will work to secure landlords that will accept the rental voucher. The ESG Case Manager will provide supportive services to clients who have, through navigation services, been "matched" to Poverello House's ESG Rapid Re-Housing Program.
c. Describe how the project was developed in consultation with the target population.

Poverello House developed the Rapid Re-Housing Team by incorporating feedback from unhoused individuals. The rapport between clients and staff has facilitated frequent and constructive conservations concerning project design. Throughout January 2024, the Poverello House team received input from 124 individuals seeking permanent housing. Further insight into the surveyed group revealed that a sizable portion (90.4%) reported feeling stuck in life without the necessary supportive services. If offered permanent housing today, 50% of respondents suggested they would accept it. 63.7% of respondents feel financial limitations are the primary reason holding them back from permanent housing. 78.3% identified career readiness as a critical step in achieving financial independence. The vast majority view the Rapid Re-Housing Program as a desirable path forward toward achieving stability within their lives.
d. Describe how the project will be marketed to the target population.

Poverello House will work with the Coordinated Entry System Management entity to inform all agencies about the Rapid Rehousing Programs. Poverello House will provide workshops and brochures regarding the program to agencies. Since Poverello House's program will be part of the Coordinated Entry System, clients eligible for Rapid Rehousing will be "matched" to it.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

e. 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):

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

f. Estimate the number of unduplicated persons expected to benefit from the project:
30 unduplicated persons will receive a direct benefit from this project. g. 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
Rental Assistance/Subsidy 30
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)
h. Describe the homeless service or homelessness prevention 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.

The Rapid Re-Housing (RRH) Program addresses housing needs for unhoused individuals and families. The RRH Program will include case management and rental assistance for up to one year. This program will provide RRH for 30 homeless households. The program design is as follows:
1) Poverello House (PH) will provide rental assistance for up to one year. The case managers will inform the client that the program will provide rental assistance for three months and re-evaluate every three months for additional needs. 2) The client will receive case management for one year while enrolled in the RRH program. Case management will continue if they no longer receive rental assistance. 3) Rental assistance includes help with outstanding utility bills, double deposit assistance, application fee waivers, and credit check fee waivers. 4) Landlord Engagement: A Landlord Engagement Specialist will recruit and secure landlords that will accept clients from the ESG Program.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Detailed Narrative Description of Project/Program (Continued from previous page) PH will receive referrals to the RRH program through the Coordinated Entry System. The ESG Case Manager will take clients "matched" to the RRH program through navigation services and work to gain housing for the client. The Landlord Engagement Specialist will work to secure and work with potential landlords for the project. The specialist will advocate for the renter's rights and mediate any conflicts during the project. The RRH Case Manager will link the client to supportive services, including mental health services, employment resources, substance abuse interventions, and other supportive services.

Once the client becomes housed, case managers will contact the client weekly. The case managers will re-evaluate the client's progress every three months with the option to renew for another three months when appropriate. If case managers determine that rental assistance is no longer required, non-financial support will continue to be provided to prevent participants from falling back into homelessness.

The proposed program follows the Housing First Model. Throughout the program, case managers will connect with participants weekly to link them or follow up on career readiness training, schooling, and job placement status. The program will also link participants to mental health services and resources for those working through substance abuse issues. The program includes financial assistance such as deposit assistance and paying off utility arrears. PH will pay rental assistance directly to the landlord. The program will also maintain productive working relationships with landlords to mediate conflicts and advocate for the renter's rights. The ultimate goal is to empower unhoused individuals and families for long-term stability and self-sufficiency. Up to 30 individuals will benefit from the program.

Agency Capacity and Experience: Since 1973, PH has provided services to people experiencing homelessness and anyone in need. PH delivers three (3) meals daily, 365 days a year. PH also provides overnight emergency shelter for men, women, and families. PH participates in the Homeless Management Information System (HMIS).

Nightly, approximately 250 people who experience homelessness access shelter services operated by PH. These emergency shelters include Naomi's House, Village of Hope, Hope Pointe, and Family Hope Shelter. Robert Huerta, Senior Director of Client Services, will supervise the RRH program. Mr. Huerta has ten (10) years of experience in outreach, case management, HMIS data collection, landlord engagement, coordinated entry processes, staff training, and program development.

Consolidated Plan: According to the City of Fresno's Consolidated Plan, homelessness was the number one issue in the community. This grant directly addresses the homelessness issue by connecting unhoused individuals and families to permanent housing. Priority will be given to vulnerable groups, such as people who are 55 years and older, victims of human trafficking, families, and people who are considered chronically homeless.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

i. Collaboration
Briefly describe any collaboration efforts with other organizations for this project/program or related initiatives.

Collaborating Organization Description of Collaboration All agencies participating in
the Coordinated Entry System
A partnering agency participating in the Coordinated
Entry System. The organization submits their client's
paperwork/documents to be "matched" to a housing
program. These agencies include Westcare,
KingsView, Turning Point, RH Community Builders,
Centro La Familia, and Fresno County Department
of Behavioral Services and Social Services.

Fresno County Department of
Behavioral Health Services
and Social Services
Referring out individuals additional support service
around mental health

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

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 $313,163
Total Other Federal Funds (do not include the above funds on this line)
$
Total Non-Federal Funds $313,163
Total Proposed Activity Budget $626,326

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

b. List of Funding Sources
Provide all planned funding anticipated/ committedfor this activity for FY 2024- 2025. 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
Poverello House Private funding 313,163 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 D for the proposed program for the last full operating year. Failure to provide the financial statement will result in disqualification.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Attachments to Part B Application:

EXHIBIT A – Operating Budget Summary
EXHIBIT B – Budget Narrative
EXHIBIT C – Homeless Service and Homelessness Prevention ESG Sources and Amounts of Match and Match Questionnaire (ESG-Only)
EXHIBIT D – Prior-year 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 prior-year unaudited financial statement when total Federal grant awards for the annual audit period was less than $750,000
Optional Additional Exhibits:

EXHIBIT E – Funding Commitment Letters (if available)
EXHIBIT – Letters of Support (optional – maximum 2)
EXHIBIT F – Service Area Map (required if not described in 2.e.) Part B. Exhibit A
Operating Budget Summary
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:

ESG Case Manager (2.0 FTE) 99,840.00 33,596.16 133,436.16 133,436.16 Landlord Eng. Specialist
(1.0 FTE) - 61,158.24 61,158.24
ESG Account Payable
Specialist (0.3 FTE) - 20,849.40 20,849.40
- - -
- - -
Administrative Personnel:

Sr. Director of Client
Services (0.2 FTE) 15,000.00 5,047.50 20,047.50 20,047.50 - -
- -
Independent Contractors / Consultants:
- - -
- - -
TOTAL PERSONNEL BUDGET $ 114,840.00 $ 38,643.66 $ 153,483.66 $ - $ - $ - $ 82,007.64 $ - $ 235,491.30 Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate) Office Rent 8,500.00 8,500.00
Utilities 2,824.00 2,824.00
Informational Technology 4,660.00 4,660.00
Office Supplies 2,332.64 2,332.64
Program Supplies 3,233.64 3,233.64
HMIS License/Fee/Etc 2,676.00 2,676.00
Travel 1,500.00 1,500.00
-
-
-
Grant Assistance to
Beneficiaries 131,209.98 176,959.72 308,169.70

TOTAL OTHER DIRECT
COSTS
$ 131,209.98 $ - $ - $ - $ 202,686.00 $ - $ 333,895.98
INDIRECT COSTS* (Select 1 indirect rate Only)
Approved Indirect Cost Rate -
De minimus 10 % Rate 28,469.36 28,469.36 56,938.72

TOTAL INDIRECT COST
BUDGET
$ 28,469.36 $ - $ - $ - $ 28,469.36 $ - $ 56,938.72
TOTAL PROJECT BUDGET $114,840.00 $ 38,643.66 $313,163.00 $ - $ - $ - $313,163.00 $ - $626,326.00 *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)
Please revise this form and annotate budget items as needed All applicants are required to submit a copy of their organization’s operating budget.

City of Fresno HUD Funds Other Funds for Project
Project Totals
(All Funds)
Budgeted Position
(Personnel) or Category
(Operations)
Part B. Exhibit B
Budget Narrative
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Exhibit B: Budget Narrative
Please provide a brief narrative describing the expenses included in each category of the budget summary.

A. Employee Classifications:

ESG Case Manager (2.0 FTE), $99,840 annual wage ($24/hour), and $33,596.16 annual benefits and taxes calculated at 33.65%: Are responsible for the day-to-day case manangement of participants in the program. This position will develop support service plans, housing plans, goals for each participant, ensure all documents are secured (social security card, state ID, etc.) and assist participants with leveraging rental assistance. The ESG grant will fund 100% of two positions over the 12 months.

Landlord Engagement Specialist (1.0 FTE), $45,760 annual wage ($22/ hour), and $15,398.24 annual benefits and taxes calculated at 33.65%: Is responsible for all activities related to the procurement of available rental properties. The position will develop relationships with landlords and mediate conflicts during the rental assistance period. PH will fund 100% of the position using private funding over the 12 months.

ESG Account Payable Specialist (0.3 FTE), $15,600 annual wage ($25/ hour), and $5,249.40 annual benefits and taxes calculated at 33.65%: Is responsible for monitoring and distributing rental assistance funding to program participants. The position will organize and track landlord information to ensure timely payouts. PH will fund 100% of the position using donor funding over the 12 months.

Senior Director of Client Services (0.2 FTE), $15,000 annual salary, and $5,047.50 annual benefits and taxes calculated at 33.65%: Is the lead staff for providing oversight to the program. The Senior Director will ensure effective implementation and accurary within data management. The ESG grant will fund 20% of the position over the 12 months.

B. Other Direct Costs
Office Rent, $8,500: (Poverello House will utilize a leased modular unit to house the Rapid Rehousing staff; monthly lease based on modular lease agreement currently with William Scottsman for a 60’ X 24’ modular unit).

Utilities, $2,824: @ $500 per month X 12 months=$6,000 (Calculation based on current leased modular structure usage average over one year).

Informational Technology, $4,660: @ per month X 12 months=$ (Desk Phones-$40 X 3 phones X 12 months=$1,440, used for each staff in the Rapid Rehousing program; Cell Phones-$45 X 3 phones X 12 months=$1,620 used for three mobile staff in the Rapid Rehousing program; calculations based on current contracts and lease amounts).

Internet has been calculated at $1,600 annually for program office space.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Office Supplies, $2,332.64: Office supplies covers the cost with associated with office supply costs used by Rapid Rehousing staff. Office supplies will include but is not limited to pens, paper for copies/printing, ink for desktop printers, notebooks, clipboards, and other reasonable office supplies needed to perform program services.

Program Supplies, $3,233.64: Is the essential items to conduct the Rapid Rehousing Program effectively. These items may include, but not be limited to, hygiene supplies, food rations, clothing items, basic first aid supplies, personal protective gear, and documentation tools.

Travel, $1,500: Program staff will travel for partner agreements, site visits, compliance checks, meetings with partners, and more; rate will be reimbursed at the Federal reimbursement rates).

HMIS License/ Fee/ Etc, $2,676: Rapid Rehousing staff will require the use of HMIS, which will require the purchase of annual licenses and associated fees. The annual expense per license is $892.

Grant Assistance to Beneficiaries, $308,169.70: Allocated funding to go directly toward the rental assistance received by Rapid Rehousing program participants. The City of Fresno will fund $131,209.98 through the ESG grant and Poverello House will match 134% by contributing $176,959.72 through donor funding.

C. Indirect Costs
Indirect Costs @ 10% of Direct Costs=$56,938.72 (Indirect Costs will include such items as, facilities maintenance, finance department activities, management oversight, insurance, and other associated costs incurred that would be reasonable under this line item). PH will match the funded indirect expenses dollar-for-dollar.

Part B. Exhibit C
Homeless Service and Homelessness Prevention ESG
Sources and Amounts of Match and Match
Questionnaire
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

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
Poverello House (private funding) $313,163
$
$
$
$
$
$
$
$
$
TOTAL $ 313,163
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

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

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

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 a 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 a 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.

Part B. Exhibit D.1
Prior year Audited Financial Statement

FINANCIAL STATEMENTS

FOR THE YEARS ENDED
SEPTEMBER 30, 2022 AND 2021

POVERELLO HOUSE

FRESNO, CALIFORNIA
SEPTEMBER 30, 2022 AND 2021

TABLE OF CONTENTS
Page
Independent Auditor’s Report..................................................................................................................... 1 Financial Statements
Statements of Financial Position ............................................................................................................. 4 Statement of Activities ............................................................................................................................. 5 Statement of Functional Expenses .......................................................................................................... 6 Statements of Cash Flows ....................................................................................................................... 7 Notes to the Financial Statements ........................................................................................................... 8 Supplementary Information
Schedule of Expenditures of Federal Awards ........................................................................................ 20 Notes to the Schedule of Expenditures of Federal Awards .................................................................... 21 Other Independent Auditor’s Reports
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance And Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards........................................................................................................... 24 Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance ...................................................................................................................... 26 Findings and Questioned Costs
Schedule of Findings and Questioned Costs ......................................................................................... 30 Summary Schedule of Prior Audit Findings ............................................................................................ 32 Corrective Action Plan ............................................................................................................................ 33 1 INDEPENDENT AUDITOR’S REPORT
To the Board of Directors of
Poverello House
Fresno, California
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying financial statements of Poverello House (a nonprofit organization), which comprise the statement of financial position as of September 30, 2022, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

In our opinion, the financial statements present fairly, in all material respects, the financial position of Poverello House as of September 30, 2022, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing 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. 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 Poverello House 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 opinions.

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 Poverello House’s ability to continue as a going concern within one year after the date that the financial statements are available to be issued.

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 generally accepted auditing standards 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. 2 In performing an audit in accordance with generally accepted auditing standards 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 Poverello House’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 Poverello House’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.

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, 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 auditing standards generally accepted in the United States of America.

In our opinion, the schedule of expenditures of federal awards is fairly stated, in all material respects, in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 21, 2023, on our consideration of Poverello House’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 Poverello House’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 Poverello House’s internal control over financial reporting and compliance.

Report on Summarized Comparative Information
We have previously audited Poverello House’s 2021 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated May 26, 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.

Clovis, California
March 21, 2023
3 FINANCIAL STATEMENTS
See Independent Auditor’s Report and Notes to the Financial Statements. 4 POVERELLO HOUSE

STATEMENTS OF FINANCIAL POSITION
SEPTEMBER 30, 2022 AND 2021
2022 2021
ASSETS
Current assets:

Cash and cash equivalents $ 1,167,271 $ 2,182,010
Grants receivable 1,284,800 868,599
Pledges receivable 616,319 616,319
Contracts receivable 177,419 158,290
Prepaid expenses 22,210 7,050
Total current assets 3,268,019 3,832,268
Long-term assets:

Investments 3,272,501 4,469,559
Property and equipment, net 7,557,018 5,644,581
Rehabilitation resident deposits 11,700 13,680
Total long-term assets 10,841,219 10,127,820
Total assets $ 14,109,238 $ 13,960,088

LIABILITIES AND NET ASSETS
Current liabilities:

Accounts payable $ 172,362 $ 229,565
Accrued expenses 9,712 12,638
Accrued payroll and related 326,595 209,418
Security deposits 9,230 -
Deferred revenue 82,381 -
Loan payable, current portion 76,759 73,388
Total current liabilities 677,039 525,009
Long-term liabilities:

Rehabilitation resident deposits 11,700 13,680
Loan payable, net of current portion 244,227 320,694
Total long-term liabilities 255,927 334,374
Total liabilities 932,966 859,383
Net assets:

Without donor restrictions 11,056,201 9,792,172
With donor restrictions 2,120,071 3,308,533
Total net assets 13,176,272 13,100,705
Total liabilities and net assets $ 14,109,238 $ 13,960,088 See Independent Auditor’s Report and Notes to the Financial Statements. 5 POVERELLO HOUSE

STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED SEPTEMBER 30, 2022
(With Summarized Financial Information for 2021)
Without Donor With Donor 2022 2021
Restrictions Restrictions Total Total
Revenue and support
Contributions:

Cash and other financial assets $ 2,418,027 $ 365,762 $ 2,783,789 $ 3,053,656 Nonfinancial assets (Note 10) 322,801 - 322,801 1,733,141 Contracts and grants:

Contracts 1,581,369 - 1,581,369 1,074,487
Grants 3,504,140 95,000 3,599,140 5,245,623
Special events, net of $81,917 expenses 122,331 - 122,331 31 Investment income (loss), net (Note 5) (459,887) (459,887) - 563,430 Miscellaneous income 101,654 - 101,654 58,964
Total revenues and support before
net assets released from restriction 7,590,435 460,762 8,051,197 11,729,332 Net assets released from restriction (Note 9) 1,649,224 - (1,649,224) - Total revenues and support after
reclassification of net assets
released from restrictions 9,239,659 (1,188,462) 8,051,197 11,729,332 Costs and expenses:

Program services 5,871,200 5,871,200 - 6,850,973
Management and general 1,854,630 1,854,630 - 603,511
Fundraising 249,800 - 249,800 42,452
Total costs and expenses - 7,975,630 7,975,630 7,496,936 Changes in net assets 1,264,029 (1,188,462) 75,567 4,232,396 Net assets, beginning of year 9,792,172 3,308,533 13,100,705 8,868,309 Net assets, end of year $ 11,056,201 $ 2,120,071 $ 13,176,272 $ 13,100,705 See Independent Auditor’s Report and Notes to the Financial Statements. 6 POVERELLO HOUSE

STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED SEPTEMBER 30, 2022
(With Summarized Financial Information for 2021)
Social Solar Management 2022 Total 2021 Total
Food Shelter Services Cleaning and General Fundraising Expenses Expenses Costs and expenses:

Personnel costs:

Salaries 171,163 $ $ 1,073,945 $ 1,504,440 $ 17,636 $ 767,762 $ 47,873 $ 3,582,819 $ 2,572,324 Employee benefits 40,406 193,791 292,035 122,142 806 9,074 658,254 419,282Payroll taxes 14,541 89,862 119,647 1,526 69,014 3,898 298,488 217,959 Total personnel costs 226,110 1,357,598 1,916,122 19,968 958,918 60,845 4,539,561 3,209,565 Other costs and expenses:

Advertising and promotion - - 17 8,232 16,895 105,326 130,470 67,151 Bank fees - 594 13,760 13 4,620 18,987 - 17,054
Communications 484 13,484 33,102 314 10,250 316 57,950 42,461 Depreciation 15,675 96,700 92,385 6,609 60,024 1,693 273,086 231,492 Equipment lease 4,747 - 3,620 1,583 178 10,128 - 7,127
Food/kitchen supplies 629,527 23,909 64,961 48 11,142 729,628 41 566,575Furniture/small office equipment 5,173 - 27,548 11,434 - 44,155 - 34,548Homeless/client services 331 467,391 118,733 - - 586,455 - 426,538 Hygiene/laundry/clothing - 312 2,935 - 866 4,113 - 2,102 In-kind materials and services 259,598 - - 63,203 - 322,801 - 1,733,141 Insurance - 2,915 - 4,874 54,052 61,841 - 64,095
Miscellaneous 22,930 - 23,920 - - 46,850 - 69,086
Newsletter - - - - 36,293 - 36,293 19,003Office expenses 336 6,789 16,876 1,127 118,235 6,415 149,778 93,960Professional fees 5,865 - 6,991 178,324 - 37,500 228,680 207,126Rent 11,813 - 29,578 3,560 - 44,951 - 24,662 Repairs and maintenance 6,023 50,034 16,683 12,307 173,988 259,035 - 244,632 Staff training - - 72 9,178 - 9,250 - 135
Stipends - 17,180 - - 90 17,270 - 29,420
Taxes and licenses 2,323 - - 9,509 - 11,832 - 27,502
Testing/education/life skills - 115 36,796 - 364 37,275 - 29,808 Travel - 14,130 58 16,640 - 30,828 - 2,266
Utilities 7,480 44,521 94,882 38,442 - 1,371 186,696 244,324 Vehicle fuel and maintenance 15,890 - 6,969 114,718 140 - 137,717 103,163 Total costs and expenses $ 1,145,564 $ 2,130,246 $ 2,540,175 $ 55,215 $ 1,854,630 $ 249,800 $ 7,975,630 $ 7,496,936 Program Services Supporting Services
See Independent Auditor’s Report and Notes to the Financial Statements. 7 POVERELLO HOUSE

STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021
2022 2021

CASH FLOWS FROM OPERATING ACTIVITIES
Change in net assets $ 75,567 $ 4,232,396
Adjustments to reconcile change in net assets to
net cash provided from operating activities:

Depreciation 273,086 231,492
Loss on disposition of assets 1,555 -
Unrealized (gain) / loss on sale of investments 603,658 (263,926) Changes in:

Grants receivable (416,201) (613,707)
Pledges receivable - (572,000)
Contracts receivable (19,129) 22,880
Prepaid expenses (15,160) (7,050)
Accounts payable (57,203) 194,528
Accrued expenses (2,926) (5,833)
Accrued payroll and related 117,177 64,882
Security deposits 9,230 -
Deferred revenue - 82,381
Net cash provided by (used in) operating activities 652,035 3,283,662

CASH FLOWS INVESTING ACTIVITIES
Purchase of property and equipment (2,187,078) (1,073,824) Purchase of investments (662,962) (2,775,359)
Proceeds from sale of investments 1,256,362 472,994
Net cash provided by (used in) investing activities (1,593,678) (3,376,189)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loans payable - 400,000
Principal payments on loans payable (73,096) (5,918)
Net cash provided by (used in) financing activities (73,096) 394,082 Net increase (decrease) in cash (1,014,739) 301,555
Cash and cash equivalents, beginning of year 2,182,010 1,880,455 Cash and cash equivalents, end of year $ 1,167,271 $ 2,182,010

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
8 NOTE 1 – ORGANIZATION AND OPERATIONS
Poverello House (the Organization) is a not-for-profit public benefit corporation in Fresno, California, whose mission is to feed the hungry, offer focused rehabilitation programs, temporary shelter, medical, dental, and other basic services to the poor, the homeless, and the disadvantaged, unconditionally, without regard to race, color, religion, national origin, age, sex or disability. Support is provided primarily by donor contributions.

Poverello House is also a safe haven through its Naomi’s House program for single, homeless women in Fresno County. Naomi’s House is a 24-bed overnight shelter located on the Poverello House campus. In addition to overnight shelter, the women also receive food, clothing, and medical and psychosocial assessment and care.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Adoption of New Accounting Standard
In September 2020, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2020-07, Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets. The standard requires nonprofits to expand their financial statement presentation and disclosure of information on an entity’s policies on contributed nonfinancial assets about monetization and utilization during the reporting period, information on donor-imposed restrictions, and valuation techniques. The new standards, as amended, is to be applied retrospectively to annual reporting periods beginning after June 15, 2021. The Organization adopted ASU 2020-07 with a date of initial application of October 1, 2021.

Basis of Presentation
The financial statements of the Organization have been prepared on the accrual basis of accounting and in accordance with U.S. generally accepted accounting principles (U.S. GAAP), which require the Organization to report information regarding its financial position and activities according to the following net asset classifications:

Net assets without donor restrictions – Net assets that are not subject to donor-imposed restrictions and may be expended for any purpose in performing the primary objectives of the Organization. These net assets may be used at the discretion of the Organization’s management and the Board of Directors.

Net assets with donor restrictions – Net assets subject to stipulations imposed by donors and grantors.

Some donor restrictions are temporary in nature; those restrictions will be met by action of the Organization or by the passage of time. Other donor restrictions are perpetual in nature, whereby the donor has stipulated the funds be maintained in perpetuity.

The Statement of Activities and Functional Expenses include certain prior year summarized comparative information in total. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the Organization’s financial statements for the year ended September 30, 2021, from which the summarized information was derived.

Cash and Cash Equivalents
For purposes of the statement of cash flows, the Organization considers all highly liquid investments available for current use with an initial maturity of three months or less to be cash equivalents.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
9 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Investments
Investments are stated at their estimated fair value based on quoted closing prices. Investments that are managed on a long-term basis or which are not expected to be used in the Organization’s operations within the year following the balance sheet date are classified as noncurrent.

Allowance for Doubtful Accounts
Receivables are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a provision for bad debt expense and an adjustment to a valuation allowance based on its assessment of the current status of individual accounts. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to receivable. At September 30, 2022 and 2021, the Organization considers all amounts to be fully collectible; therefore, no allowance for doubtful accounts is reflected.

Pledges Receivable
Unconditional pledges receivable from donors that are expected to be collected within one year are recorded at net realizable value. Long-term pledges receivable that are expected to be collected in a period beyond one year are recorded at a discount using the present value of their estimated future cash flows. The discounts on long-term pledges receivable are computed using risk-free interest rates applicable to the period in which the pledges are received.

Contracts Receivable
Contracts receivable consist of amounts owed by various organizations for prepared meals, as defined in the memorandums of understanding, that have not been received by the Organization. The carrying amount of contracts receivable approximates net present value.

Fair Value of Financial Instruments
The Organization considers its cash, grants and pledges receivable, prepaid expenses, accounts payable and accrued expenses to be short-term in nature, and therefore their fair values approximate their carrying values.

Property and Equipment
Property and equipment are stated at cost or, if donated and placed into service, at their estimated fair value at the date donated. The Organization’s policy is to capitalize assets with an individual value of $5,000 or greater.

Routine repairs and maintenance, including planned major maintenance activities are expensed when incurred.

Depreciation is computed using the straight-line method over the estimated useful lives of the assets.

Donations of property and equipment are recorded without donor restriction unless the donor restricts the donated asset to a specific purpose. Assets donated with explicit restriction regarding their use, and contributions of cash that must be used to acquire property and equipment, are reported with donor restriction.

Rehabilitation Resident Deposits
The Organization at times holds outside cash deposits for residents in its Rehabilitation Program. This cash is maintained in a separate bank account until such time as the residents request withdrawal of their funds.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
10 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Revenue Recognition
The Organization recognizes revenue when services are rendered. A receivable is recorded to the extent the amount earned exceeds cash advances. Conversely, a liability is recorded when cash advances exceed amounts earned.

Funding sources may, at their discretion, request reimbursement for expenses or return of funds, or both, as a result of noncompliance by the Organization with the terms of the grants or contracts. Additionally, if the Organization terminates its activities, all unearned amounts are to be returned to the funding sources.

Contributions
All contributions received are considered to be available for unrestricted use unless specifically restricted by the donor. Amounts received that are designated for future periods or are restricted by the donor for specific purposes are reported as increases in net assets with donor restriction. Unconditional promises to give that are silent as to the due date are presumed to be time restricted by the donor until received and are reported as net assets with donor restriction.

All donor-restricted support is reported as an increase in net assets with donor restriction. When a restriction expires (that is, when a stipulated time restriction ends or purpose restriction is accomplished), net assets with donor restriction are reclassified to net assets without donor restriction and reported in the statement of activities as net assets released from restriction.

Contributed Nonfinancial Assets
The Organization receives various donated materials and services. The estimated fair value of the donation is recorded as support and expense in the period received.

Donated food is valued at the approximate average wholesale value of one pound of donated product at the national level, which was determined to be $1.92 and $1.79, respectively, during 2022 and 2021. The average wholesale value was based upon a cost study conducted by Feeding America. The Organization also applies a spoilage factor to food donations received to properly account for perishable food that is not used. For the years ended September 30, 2022 and 2021 the Organization received $5,191,968 and $5,764,093 in donated food, applied a 95% and 75% spoilage factor, and recognized $259,598 and $1,729,228, respectively, in donated food.

Donated services are recognized as contributions if they significantly enhance non-financial assets or involve a professional service that would otherwise have been purchased. Contributed services recognized comprise of professional services such as website design and IT consulting used in management and general functions.

Contributed services can be objectively measured and are valued at their estimated fair value based on current rates for similar services.

Advertising and Promotion
The Organization expenses all advertising and promotion costs as incurred. Total advertising and promotion expenses at September 30, 2022 and 2021 were $130,470 and $67,151, respectively.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
11 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The costs of providing the Organization’s programs and supporting services have been summarized on a functional basis in the Statement of Functional Expenses. Certain overhead and indirect costs have been allocated to program services and fundraising based on management’s estimate of the actual personnel and facilities utilized in such activities. Management and general include those expenses that are not directly identifiable with any specific program but provide for the overall support and direction of the Organization.

The expenses allocated consist of the following:

Expense Method of Allocation
Salaries Time and effort
Employee benefits Time and effort
Payroll taxes Time and effort
Communications Time and effort
Depreciation Time and effort
Equipment lease Time and effort
Miscellaneous Time and effort
Office expenses Time and effort
Repairs/maintenance Time and effort
Utilities Time and effort
Taxes
Poverello House has qualified as a not-for-profit organization and has been granted tax-exempt status pursuant to Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701(d) and is exempt from Federal and State of California income taxes.

Generally accepted accounting principles provide accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organization’s returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed. Unrelated business income tax, if any, is insignificant and no provision for income taxes has been made.

Use of Estimates
The preparation of financial statement in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Reclassifications
Certain prior year amounts have been reclassified to conform to the current year presentation. Such reclassifications had no impact on previously reported net assets or cash flows at September 30, 2021.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
12 NOTE 3 – AVAILABILITY AND LIQUIDITY
The following represents the Organization’s financial assets at September 30:
2022 2021
Financial assets at year end:

Cash and cash equivalents 1,167,271 $ $ 2,182,010
Grants receivable 1,284,800 868,599
Pledges receivable 616,319 616,319
Contracts receivable 177,419 158,290
Investments 3,272,501 4,469,559
Total financial assets 6,518,310 8,294,777
Less amounts not available to be used within one year:

Donor-restricted with liquidity horizons greater than one year (2,120,071) (3,308,533) Financial assets available to meet general expenditures over the next twelve months $ 4,398,239 $ 4,986,244
The Organization has not adopted an official liquidity management plan or cash maintenance policy. However, cash, cash equivalents, and short/long-term investments are reviewed regularly. These are adjusted, as needed, to account for immediate cash needs, assess risk, and maximize return. Consistent with previous years, the Organization conservatively maintains sufficient liquidity to meet its operating requirements and perform its mission. The Executive staff of the Organization and the Board of Directors may consider adopting formalized plans/policies as the need arises.

NOTE 4 – PROPERTY AND EQUIPMENT, NET
Property and equipment consist of the following at September 30:
2022 2021
Land and buildings $ 6,224,344 $ 4,485,251
Building improvements 1,321,525 656,457
Building expansion 1,357,688 1,357,688
Resident Housing 215,502 215,502
Furniture, fixtures and equipment 688,253 547,499
Vehicles 471,930 402,816
Construction in progress 68,894 520,364
10,348,136 8,185,577
Accumulated depreciation (2,791,118) (2,540,996)
Property and equipment, net $ 7,557,018 $ 5,644,581
Total depreciation expense was $273,086 and $231,492 at September 30, 2022 and 2021, respectively.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
13 NOTE 5 – INVESTMENT SECURITIES
Investment securities consist of the following at September 30:
2022 2021
Fixed income $ 1,592,477 $ 2,443,057
Equity securities 1,680,024 2,026,502
Total investments $ 3,272,501 $ 4,469,559
Fair Value
The following schedule summarizes the investment return in the statement of activities at September 30:

Without Donor
Restrictions
With Donor
Restrictions Total
Interest and dividends $ 76,865 $ 76,865 - $
Realized gains (losses) 99,030 - 99,030
Unrealized gains (losses) (603,658) (603,658) -
Investment fees - (32,124) (32,124)
Total investment income, net $ - (459,887) $ (459,887) $ Without Donor
Restrictions
With Donor
Restrictions Total
Interest and dividends $ 60,786 $ 1 $ 60,787
Realized gains (losses) 266,003 266,003 -
Unrealized gains (losses) 260,804 3,122 263,926
Investment fees - (27,286) (27,286)
Total investment income, net $ 560,307 $ 3,123 $ 563,430 2022
2021

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
14 NOTE 6 – FAIR VALUE MEASUREMENTS
In accordance with generally accepted accounting principles, fair value is defined as the price that the entity would receive upon selling an asset or pay to transfer a liability at the reporting date. Generally accepted accounting principles establishes a three-tier hierarchy to maximize the use of observable market data and minimize the use of unobservable inputs, and to establish classification of fair value measurements for disclosure purposes. Inputs refer broadly to the assumptions that market participants would use in pricing an asset or liability, including assumptions about risk. Inputs may be observable or unobservable. Observable inputs are inputs that reflect the assumptions market participants would use in pricing an asset or liability based on market data obtained from sources independent of the reporting entity. Unobservable inputs are those that reflect the reporting entity’s own assumptions about the factors market participants would use in pricing the asset or liability developed based on the best information available.

The three-tier hierarchy of inputs is summarized in the three broad levels listed below:

Level 1 – Valuations based on quoted prices in active markets for identical assets or liabilities.

Level 2 – Valuations based on quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly, and fair value is determined through the use of other valuation methodologies.

Level 3 – Valuations based on inputs that are not observable and significant to the overall fair value measurement, including the entity’s own assumptions in determining the fair value of assets or liabilities.

The table below presents the level within the fair value hierarchy at which investments are measured at September 30:

Total Level 1 Level 2 Level 3
Fixed income $ 1,592,477 $ 1,592,477 $ - $ -
Equity securities 1,680,024 - 1,680,024 -
Total investments at fair value $ 3,272,501 $ - 3,272,501 $ - $ Total Level 1 Level 2 Level 3
Fixed income $ 2,443,057 $ 2,443,057 $ - $ -
Equity securities 2,026,502 - 2,026,502 -
Total investments at fair value $ 4,469,559 $ - 4,469,559 $ - $ 2021
2022
Description
NOTE 7 – RETIREMENT PLAN
The Organization maintains a Simple IRA plan and provides a match of up to 3% of employee elective deferrals.

Amounts paid for retirement were $46,494 and $33,103 in the years ended September 30, 2022, and 2021, respectively.

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
15 NOTE 8 – COMMITMENTS
The Organization leases various office equipment under operating lease agreements. The operating leases have term expiration dates through 2027.

The Organization’s future minimum lease commitments are as follows for September 30:

Year Ending
2023 $ 48,690
2024 48,690
2025 41,606
2026 25,732
2027 15,010
Total $ 179,728
Total rent expenses were $55,079 and $31,789 for the years ended September 30, 2022 and 2021, respectively. In the normal course of business, operating leases are generally renewed or replaced by other leases.

NOTE 9 – NET ASSETS WITH DONOR RESTRICTIONS
Net assets with donor restrictions consisted of the following at September 30:
2022 2021
Time restrictions:

Estate distributions receivable 16,323 $ $ 16,323
Charitable trust promise to give 600,000 600,000
Purpose restrictions:

McMurray Family Medical Fund 10,480 -
Kaiser 95,000 19,760
Amazon Day 1 Family Fund 1,401,995 2,501,995
Other various 6,753 159,975
Total net assets with donor restrictions $ 2,120,071 $ 3,308,533 Net assets released from donor restriction by incurring expenses satisfying the restricted purpose or by occurrence of the passage of time or other events specified by the donors are as follows for the years ended September 30:
2022 2021
Time restriction expired:

Passage of specified time $ 32,123 - $
Purpose restriction accomplished:

Capital projects 1,100,000 115,774
Program expenses 549,224 304,625
Total net assets released from restrictions $ 1,649,224 $ 452,522

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
16 NOTE 10 – CONTRIBUTED NONFINANCIAL ASSETS
Contributed nonfinancial assets recognized within the statement of activities consist of the following for the years ended September 30:
2022 2021
Food $ 259,598 $ 1,729,228
Services and discounts 63,203 3,913
Total $ 322,801 $ 1,733,141
NOTE 11 – CREDIT RISK
The Organization maintains cash balances in bank accounts with financial institutions insured by the Federal Deposit Insurance Corporation. At September 30, 2022 and 2021, the Organization had uninsured cash balances of $909,461 and $1,332,745, respectively.

NOTE 12 – LOAN PAYABLE
On April 28, 2021, the Organization entered into a loan agreement with Central Valley Community Bank in the amount of $400,000 with an interest rate of 4%. The loan calls for four consecutive interest only monthly payments commencing May 27, 2021, and principal and interest monthly payments of $7,468 commencing September 27, 2021. The loan matures on August 27, 2026, and is secured by solar panels. The remaining balance on the loan at September 30, 2022 is $320,694.

The future minimum principal payments under the Organization’s loan payable for the years ending September 30 are as follows:
2023 $ 76,759
2024 80,285
2025 83,974
2026 79,676
Total $ 320,694

POVERELLO HOUSE

NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30, 2022 AND 2021
See Independent Auditor’s Report.
17 NOTE 13 – CONTRACTS WITH CUSTOMERS
Revenue from performance obligations satisfied at a point in time consists of the following at September 30:
2022 2021
Laundry Services $ 6,195 $ -
Lease Revenue 72,000 -
Meals Reimbursement 1,268,466 1,059,520
Mental Health Services 174,708 14,967
Security Services - 60,000
Total contracts $ 1,581,369 $ 1,074,487
Contract assets include meals reimbursement from various organizations. Contract assets are as follows:
9/30/2022 9/30/2021 9/30/2020
Closing Balance Closing Balance Opening Balance
Contract assets:

Contracts receivable 177,419 $ $ 158,290 $ 181,170
NOTE 14 – GRANTS REVENUE
The Organization recognized the following grant revenues for the year ended September 30:
2022 2021
Amazon Day 1 Family Fund $ 2,501,995 - $
California Community Reinvestment Grant 151,824 47,419
City of Fresno Emergency Shelter Grant 863,664 483,969
Community of Hope 622,032 -
Continuum of Care Program 27,573 -
Coordinated Entry System 144,939 -
County of Fresno MAP Point 399,362 379,303
Emergency Food and Shelter Program 240,939 326,926
Grant Village Cares 169,896 -
HERO Grant 252,440 -
Homeless Family Services 67,944 64,612
Kaiser 120,000 150,000
Kings View 27,623 -
Map Point CARES 54,826 -
Recidivism Grant 50,000 50,000
Triage Center 472,792 367,022
Village of Hope - 807,663
Total grants $ 3,599,140 $ 5,245,623
NOTE 15 – SUBSEQUENT EVENTS
Management has evaluated and concluded that there are no subsequent events that have occurred from September 30, 2022 through the date the financial statements were available to be issued on March 21, 2023, that would require additional disclosure or adjustment. 18 THIS PAGE IS LEFT BLANK INTENTIONALLY
19 SUPPLEMENTARY INFORMATION
See Independent Auditor’s Report and Notes to the Schedule of Expenditures of Federal Awards. 20 POVERELLO HOUSE

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
Assistance Pass-Through
Listing Grantor's Total
Number Number Expenditures
U.S. Department of Housing and Urban Development
Direct Program
Continuum of Care Program 14.267 $ 172,512
Pass-Through Program from City of Fresno:

Emergency Solutions Grant 14.231 * E-19-MC-06-0001 42,423 Emergency Solutions Grant 14.231 * E-20-MC-06-0001 61,366 Emergency Solutions Grant 14.231 * E-20-MW-06-0001 548,436 Emergency Solutions Grant 14.231 * E-21-MC-06-001 167,078 Emergency Solutions Grant 14.231 * E-22-MC-06-0001 44,319 Pass-Through Program from County of Fresno:

Emergency Solutions Grant 14.231 * E-20-UW-06-003 253,814 Total Emergency Solutions Grant 1,117,436
Total U.S. Department of Housing and Urban Development 1,289,948 U.S. Department of Homeland Security
Pass-Through Program from United Way
Emergency Food and Shelter National Board Program 97.024 EFSP Phase 39 240,939 Total U.S. Department of Homeland Security 240,939
Total Expenditures of Federal Awards $ 1,530,887
*Denotes a major program per Uniform Guidance.

Federal Grantor/Program or Cluster Title
21 POVERELLO HOUSE

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED SEPTEMBER 30, 2022
NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of Poverello House (the Organization). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA 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).

NOTE 2 – BASIS OF ACCOUNTING
The accompanying SEFA is presented using the accrual basis of accounting, which is described in Note 2 of the Organizations financial statements.

NOTE 3 – RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal award expenditures agree or can be reconciled with the amounts reported in the Organization’s financial statements.

NOTE 4 – INDIRECT COST RATE
The Organization has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
22 THIS PAGE IS LEFT BLANK INTENTIONALLY.
23 OTHER INDEPENDENT AUDITOR’S REPORTS
24 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors of
Poverello House
Fresno, California
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 Poverello House (a nonprofit organization), which comprise the statement of financial position as of September 30, 2022, and the related statements of activities, 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 March 21, 2023.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered Poverello House’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 Poverello House’s internal control. Accordingly, we do not express an opinion on the effectiveness of Poverello House’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 the entity’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 the 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 and therefore, material weaknesses or significant deficiencies may exist that were not identified. We identified certain deficiencies in internal control, described in the accompanying schedule of findings and questioned costs as item 2022-001 that we consider to be a material weakness.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Poverello House’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. 25 Poverello House’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on Poverello House’s response to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs. Poverello House’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

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 the organization’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the organization’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Clovis, California
March 21, 2023
26 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR

EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER

COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
To the Board of Directors of
Poverello House
Fresno, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Poverello House’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 each of Poverello House’s major federal programs for the year ended September 30, 2022. Poverello House’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, Poverello House complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended September 30, 2022.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and 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 Poverello House 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 each major federal program. Our audit does not provide a legal determination of Poverello House’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 Poverello House’s federal programs.
27 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 Poverello House’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 generally accepted auditing standards, 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 Poverello House’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, 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 Poverello House’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 Poverello House’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 Poverello House’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.

Report on Internal Control over Compliance
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.

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. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

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.

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.

Clovis, California
March 21, 2023
28 THIS PAGE IS LEFT BLANK INTENTIONALLY.
29 FINDINGS AND QUESTIONED COSTS

POVERELLO HOUSE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
30 SECTION I – SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of auditor's report issued Unmodified
Internal control over financial reporting:

Material weaknesses identified? X Yes No
Significant deficiencies identified that are not
considered to be material weaknesses? Yes X None reported Noncompliance material to financial
statement noted? Yes X No
Federal Awards
Internal control over major programs:

Material weaknesses identified? Yes X No
Significant deficiencies identified that are not
considered to be material weaknesses? Yes X None reported Type of auditor's report issued on compliance
for major programs: Unmodified
Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200, Section 200.516(a)? Yes X No
Identification of Major Programs
Name of Federal Program or Cluster
Emergency Solutions Grant
Dollar threshold used to distinguish between
Type A and Type B programs:

Auditee qualified as a low-risk auditee? X Yes No
$750,000
Assistance Listing Number

14.231

POVERELLO HOUSE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
31 SECTION II – FINANCIAL STATEMENT FINDINGS
Finding 2022-001 Schedule of Expenditures of Federal Awards (Material Weakness) Condition: The Schedule of Expenditures of Federal Awards (SEFA) initially provided by the Organization was materially incomplete. There were federal grants for which the Organization made expenditures that were not included on the SEFA.

Criteria: A strong system of internal controls and management review requires that expenditures for all federal grants are accumulated and included on the SEFA in compliance with applicable standards.

Cause: The Organization was unable to identify federal funding sources during review of grant agreements, accordingly, not all expenditures were captured in the Organization’s SEFA.

Effect: As a result of this condition, federal grant expenditures were understated by $268,540.

The final SEFA was corrected and is properly presented.

Recommendation: We recommend that the Organization create a system of control whereby all grants are reviewed in detail and a listing created that identifies the funding source for each. The Organization should ensure applicable expenditures for grants identified as having federal funding are included in the SEFA.

SECTION III – FEDERAL AWARD FINDINGS
None reported.

POVERELLO HOUSE

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED SEPTEMBER 30, 2022
32 FINANCIAL STATEMENT FINDINGS
None reported.

FEDERAL AWARD FINDINGS
None reported.
33 Part B. Exhibit D.2
Balance Sheet Previous Year Comparison
1:16 PM
10/23/23
Accrual Basis
Poverello House
Balance Sheet Prev Year Comparison
As of September 30, 2023
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
33 34
35 36
37 38
39 40
41 42
43 44
45 46
47 48
49 50
51 52
53 54
55 56
57 58
59 60
61 62
63 64
65 66
67 ABCD E F G H I J K L
Sep 30, 23 Sep 30, 22 $ Change % Change
ASSETS
Current Assets
Checking/Savings
10000 ꞏ Cash Accounts 1,004,125.52 1,039,886.02 -35,760.50 -3.44% Total Checking/Savings 1,004,125.52 1,039,886.02 -35,760.50 -3.44% Accounts Receivable
11000 ꞏ Accounts Receivable 2,850,091.17 1,478,391.00 1,371,700.17 92.78% 11250 ꞏ Trust Receivable 47,718.13 600,000.00 -552,281.87 -92.05% Total Accounts Receivable 2,897,809.30 2,078,391.00 819,418.30 39.43% Other Current Assets
11300 ꞏ Misc. Receivable 1,486.16 145.97 1,340.19 918.13% 11305 ꞏ Deposits in Transit 0.00 15,952.46 -15,952.46 -100.0% 12000 ꞏ Investments 3,582,932.88 3,379,768.14 203,164.74 6.01% 12500 ꞏ Undeposited Funds 0.00 15,966.00 -15,966.00 -100.0% 13000 ꞏ Prepaid Expenses 28,459.10 17,712.03 10,747.07 60.68% Total Other Current Assets 3,612,878.14 3,429,544.60 183,333.54 5.35% Total Current Assets 7,514,812.96 6,547,821.62 966,991.34 14.77% Fixed Assets
15000 ꞏ Fixed Assets - Poverello 11,244,247.41 7,470,041.86 3,774,205.55 50.53% 15500 ꞏ Fixed Assets - Naomi 91,289.89 86,974.89 4,315.00 4.96% Total Fixed Assets 11,335,537.30 7,557,016.75 3,778,520.55 50.0% Other Assets
17000 ꞏ Escrow Deposit 0.00 4,500.00 -4,500.00 -100.0%
Total Other Assets 0.00 4,500.00 -4,500.00 -100.0%
TOTAL ASSETS 18,850,350.26 14,109,338.37 4,741,011.89 33.6%

LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
20000 ꞏ Accounts Payable 316,249.54 184,591.05 131,658.49 71.32% 20150 ꞏ AP - Martin Lopez 300.00 300.00 0.00 0.0%
20175 ꞏ Rehab Payable 11,320.00 11,700.00 -380.00 -3.25% Total Accounts Payable 327,869.54 196,591.05 131,278.49 66.78% Credit Cards
21200 ꞏ Visa - R. Huerta 0.00 145.77 -145.77 -100.0%
21250 ꞏ Visa-B. Hubbard 689.62 0.00 689.62 100.0%
21350 ꞏ 21350 - S. Guthrey 1,717.72 642.49 1,075.23 167.35% 21450 ꞏ Office Depot -408.44 0.00 -408.44 -100.0%
21510 ꞏ Visa - Z. Darrah 0.00 349.50 -349.50 -100.0%
21515 ꞏ Visa-L.Bowman 943.61 0.00 943.61 100.0%
21517 ꞏ American Express-L Bowman 839.99 2,191.10 -1,351.11 -61.66% 21520 ꞏ Visa-K. Flores 240.35 1,039.68 -799.33 -76.88%
21745 ꞏ Visa-C. Beninga 1,879.51 0.00 1,879.51 100.0%
21750 ꞏ Visa - S. Rios 716.33 19.50 696.83 3,573.49%
21755 ꞏ Visa-J. DeOrian 9,984.45 0.00 9,984.45 100.0%
21800 ꞏ Citi Card 15.90 5,322.15 -5,306.25 -99.7%
21950 ꞏ Smart & Final 743.69 0.00 743.69 100.0%
Total Credit Cards 17,362.73 9,710.19 7,652.54 78.81%
Other Current Liabilities
20200 ꞏ Pension Payable -408.77 0.00 -408.77 -100.0%
20300 ꞏ Accrued Payroll 564,827.96 326,596.08 238,231.88 72.94% 22000 ꞏ Deferred Income 1,205,752.66 82,381.43 1,123,371.23 1,363.62% 25400 ꞏ Security Deposits-family shelte -1,897.00 9,230.00 -11,127.00 -120.55% 25407 ꞏ Security Deposit-HPIP -3,600.00 0.00 -3,600.00 -100.0% 26500 ꞏ Loan-Solar 242,820.28 320,986.28 -78,166.00 -24.35% Total Other Current Liabilities 2,007,495.13 739,193.79 1,268,301.34 171.58% Total Current Liabilities 2,352,727.40 945,495.03 1,407,232.37 148.84% Total Liabilities 2,352,727.40 945,495.03 1,407,232.37 148.84% Equity
30100 ꞏ Fund Balance - General 8,868,308.64 8,868,308.64 0.00 0.0% 30200 ꞏ Fund Balance - Restricted 3,162,560.00 3,162,560.00 0.00 0.0% 32000 ꞏ Unrestricted Net Assets 1,132,974.70 1,069,836.36 63,138.34 5.9% Net Income 3,333,779.52 63,138.34 3,270,641.18 5,180.12% Total Equity 16,497,622.86 13,163,843.34 3,333,779.52 25.33% TOTAL LIABILITIES & EQUITY 18,850,350.26 14,109,338.37 4,741,011.89 33.6%

12:23 PM
10/23/23
Accrual Basis
Poverello House
Profit & Loss Budget vs. Actual
October 2022 through September 2023
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
33 34
35 36
37 38
39 40
41 42
43 44
45 46
47 48
49 50
51 52
53 54
55 56
57 58
59 60
61 62
63 64
65 66
67 68
69 70
71 72
73 74
75 76

ABCDE F G CQ CR CS CZ DA DB DC DD DE DF DG
TOTAL
Sep 23 Oct '22 - Sep 23 Budget $ Over Budget % of Budget Ordinary Income/Expense
Income
Income
40000 ꞏ Contribution Income
40100 ꞏ Contributions - Individual 27,290.09 674,492.94 297,500.00 376,992.94 226.72% 40150 ꞏ Contributions-Newsletter 21,047.50 428,493.84 552,500.00 -124,006.16 77.56% 40200 ꞏ Contributions - Giving Campaign 1,991.55 52,381.27 70,000.00 -17,618.73 74.83% 40300 ꞏ Contributions - Memorials 1,190.65 58,837.92 50,000.00 8,837.92 117.68% 40400 ꞏ Contributions - Groups 530.00 11,723.00 55,000.00 -43,277.00 21.32% 40500 ꞏ Contributions - Business 27,479.35 387,365.73 300,000.00 87,365.73 129.12% 40600 ꞏ Contributions - Planned Giving 25,000.00 445,306.00 400,000.00 45,306.00 111.33% 41200 ꞏ Contributions - Foundations 60,624.72 218,156.29 100,000.00 118,156.29 218.16% 46000 ꞏ Restricted Donations 4,475.76 231,698.73
Total 40000 ꞏ Contribution Income 169,629.62 2,508,455.72 1,825,000.00 683,455.72 137.45% 45000 ꞏ Fundraising Income
45100 ꞏ 5K Run 40.16 71,000.00 25,000.00 46,000.00 284.0% 45200 ꞏ Gala 42,300.00 400,325.61 250,000.00 150,325.61 160.13% 45300 ꞏ Third Party 966.12 42,435.69 25,000.00 17,435.69 169.74% 45450 ꞏ Telethon Revenue 25.55 91,253.95 150,000.00 -58,746.05 60.84% 45455 ꞏ Telethon Sponsors 0.00 70,303.16
45550 ꞏ Fundraising - Other 0.00 0.00 0.00 0.00 0.0%
Total 45000 ꞏ Fundraising Income 43,331.83 675,318.41 450,000.00 225,318.41 150.07% 47000 ꞏ Grant Income
47105 ꞏ Grant - HHIP 58,759.22 145,393.69
47107 ꞏ Grant - ERF-2 320,370.45 913,288.36
47110 ꞏ Grant-Hope Pointe (Clarion) 133,028.13 404,481.51 47115 ꞏ Grant-ARPA-Kitchen 0.00 1,000,000.00
47125 ꞏ Grant - HERO 56,085.39 409,353.20 506,069.00 -96,715.80 80.89% 47130 ꞏ Grant - Co. Recidivism Rehab 4,166.66 49,999.92 50,000.00 -0.08 100.0% 47135 ꞏ Grant - Triage Center 70,282.98 549,478.99 315,325.92 234,153.07 174.26% 47140 ꞏ Grant - FEMA 48,183.76 452,950.29 406,000.00 46,950.29 111.56% 47155 ꞏ Grant - CRG 15,224.09 136,818.95 145,628.03 -8,809.08 93.95% 47165 ꞏ Grant-ESG 2 0.00 0.00 0.00 0.00 0.0%
47167 ꞏ Grant-ESG-3 0.00 0.00 0.00 0.00 0.0%
47168 ꞏ Grant - ESG-4 0.00 0.00 0.00 0.00 0.0%
47169 ꞏ Grant - ESG - 5 0.00 34,337.72 47,606.50 -13,268.78 72.13% 47170 ꞏ Grant - Kaiser 0.00 50,000.00 95,000.00 -45,000.00 52.63% 47185 ꞏ Grant-VOH 2 163,321.13 2,705,444.17 1,712,935.00 992,509.17 157.94% 47190 ꞏ Grant - SuperMap 41,256.96 380,439.17 380,257.00 182.17 100.05% 47200 ꞏ Homeless Family Services 5,304.04 59,857.80 65,654.03 -5,796.23 91.17% 47300 ꞏ Grant-Family Services 0.00 0.00 0.00 0.00 0.0%
47310 ꞏ Grant - CES 63,192.06 591,199.42 474,164.71 117,034.71 124.68% 47315 ꞏ Grant - COC Rapid Rehousing 7,064.46 304,483.75 284,312.70 20,171.05 107.1% 47320 ꞏ Grant - ESG 7 CV 17,116.55 243,359.04 228,013.50 15,345.54 106.73% 47325 ꞏ Grant - ESG 8 Hope Team 0.00 151,950.75 147,202.51 4,748.24 103.23% 47330 ꞏ Grant - ESG 9 - Rapid Rehousing 8,243.80 65,610.61 48,933.50 16,677.11 134.08% 47332 ꞏ Grant - ESG 10 - Hope Team 11,246.39 11,246.39
Total 47000 ꞏ Grant Income 1,022,846.07 8,659,693.73 4,907,102.40 3,752,591.33 176.47% 49600 ꞏ Meals Reimbursement 160,725.00 1,476,516.25 1,200,000.00 276,516.25 123.04% 49700 ꞏ Other operating Income 11,898.48 132,859.34
49800 ꞏ Rental Income 0.00 14,025.63 30,000.00 -15,974.37 46.75% Total Income 1,408,431.00 13,466,869.08 8,412,102.40 5,054,766.68 160.09% 48500 ꞏ Program Revenue
48502 ꞏ Mental Health Services Revenue 0.00 146,410.85 216,000.00 -69,589.15 67.78% 48505 ꞏ Lease Revenue 12,000.00 144,000.00 144,000.00 0.00 100.0% 48507 ꞏ Laundry services Revenue 879.00 13,944.00 10,129.85 3,814.15 137.65% 48509 ꞏ Security Services 10,000.00 120,000.00 120,000.00 0.00 100.0% Total 48500 ꞏ Program Revenue 22,879.00 424,354.85 490,129.85 -65,775.00 86.58% 48600 ꞏ Social Enterprise
48610 ꞏ Solar Panel Cleaning 400.00 19,703.35
48600 ꞏ Social Enterprise - Other 0.00 0.00 80,000.00 -80,000.00 0.0% Total 48600 ꞏ Social Enterprise 400.00 19,703.35 80,000.00 -60,296.65 24.63% 48700 ꞏ Designated Revenue 0.00 964,482.00
Total Income 1,431,710.00 14,875,409.28 8,982,232.25 5,893,177.03 165.61% Gross Profit 1,431,710.00 14,875,409.28 8,982,232.25 5,893,177.03 165.61% Expense
50000 ꞏ Program Expenses
50010 ꞏ Employee Expenses
50070 ꞏ Uniforms 0.00 22,930.29
50075 ꞏ Staff reimbursements 557.36 4,602.53 24,000.00 -19,397.47 19.18% 50080 ꞏ Employee Meals 3,078.26 27,309.15 24,000.00 3,309.15 113.79% 50100 ꞏ Wages 929,871.81 5,500,579.14 4,365,361.37 1,135,217.77 126.01% 50200 ꞏ Payroll Taxes 82,862.50 465,103.81 365,371.41 99,732.40 127.3% 50300 ꞏ Health Insurance 49,707.59 436,507.57 642,454.48 -205,946.91 67.94%

12:23 PM
10/23/23
Accrual Basis
Poverello House
Profit & Loss Budget vs. Actual
October 2022 through September 2023
1 2

ABCDE F G CQ CR CS CZ DA DB DC DD DE DF DG
TOTAL
Sep 23 Oct '22 - Sep 23 Budget $ Over Budget % of Budget 77 78
79 80
81 82
83 84
85 86
87 88
89 90
91 92
93 94
95 96
97 98
99 100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
50345 ꞏ Other Benefits 4,157.02 7,962.70 0.00 7,962.70 100.0% 50350 ꞏ Dental / Vision/Life/Dis. 7,540.49 84,732.66 16,509.95 68,222.71 513.22% 50400 ꞏ Workers Compensation 31,841.99 200,698.79 114,528.64 86,170.15 175.24% 50600 ꞏ Retirement Expense 6,140.74 47,276.82 49,193.85 -1,917.03 96.1% 50650 ꞏ Professional Development 0.00 558.36 2,000.00 -1,441.64 27.92% Total 50010 ꞏ Employee Expenses 1,115,757.76 6,798,261.82 5,603,419.70 1,194,842.12 121.32% 50450 ꞏ Travel Expenses 1,105.43 38,087.18 34,051.68 4,035.50 111.85% 50500 ꞏ Stipends 2,260.00 30,030.00 25,000.00 5,030.00 120.12% 50550 ꞏ Membership & Dues 190.60 7,174.96 3,500.00 3,674.96 205.0% 50590 ꞏ Rent Expense 9,319.14 77,180.15 57,222.78 19,957.37 134.88% 50597 ꞏ Storage Unit-Hope Pointe 0.00 6,600.00
50601 ꞏ Tax & License 872.00 9,774.18 6,500.00 3,274.18 150.37% 50602 ꞏ Property Tax 0.00 23,764.54 5,000.00 18,764.54 475.29% 50700 ꞏ Automobile Expense
50701 ꞏ Automobile - Fuel 11,118.81 113,852.22 79,861.59 33,990.63 142.56% 50702 ꞏ Automobile - R & M 1,934.59 24,194.44 21,618.47 2,575.97 111.92% 50703 ꞏ Truck Lease 0.00 35,846.80 38,214.24 -2,367.44 93.81% Total 50700 ꞏ Automobile Expense 13,053.40 173,893.46 139,694.30 34,199.16 124.48% 50800 ꞏ Services
50810 ꞏ Homeless Services 4,540.67 46,922.90 50,000.00 -3,077.10 93.85% 50811 ꞏ Housing Assistance 9,664.00 328,788.23 292,928.49 35,859.74 112.24% 50812 ꞏ Transportation 512.00 1,893.00 2,500.00 -607.00 75.72% 50815 ꞏ Client Events 0.00 13,583.70 15,000.00 -1,416.30 90.56% 50837 ꞏ Site Lease-Village 12,000.00 144,000.00 144,000.00 0.00 100.0% 50838 ꞏ Laundry Services-Village 879.00 13,944.00 10,200.60 3,743.40 136.7% 50839 ꞏ Security Services 10,000.00 120,000.00 120,000.00 0.00 100.0% 50890 ꞏ Client Hotel Rooms 0.00 4,765.64 11,154.51 -6,388.87 42.72% 50895 ꞏ Client Meals 91,200.00 597,154.88 380,537.00 216,617.88 156.92% 58010 ꞏ Purchase of Vehicles 0.00 101,668.89
50800 ꞏ Services - Other 0.00 0.00 0.00 0.00 0.0%
Total 50800 ꞏ Services 128,795.67 1,372,721.24 1,026,320.60 346,400.64 133.75% 51000 ꞏ Supplies
51005 ꞏ Program Supplies 14,106.79 174,176.13 82,697.61 91,478.52 210.62% 51100 ꞏ Kitchen 17,247.34 79,796.50 30,000.00 49,796.50 265.99% 51105 ꞏ Kitchen Repairs 2,329.26 13,580.31 7,500.00 6,080.31 181.07% 51200 ꞏ Hygiene 1,455.63 13,675.20 0.00 13,675.20 100.0% 51400 ꞏ Janitorial Supplies 3,803.81 44,170.02 20,000.00 24,170.02 220.85% 51405 ꞏ Janitorial Services 1,800.00 9,000.00 20,000.00 -11,000.00 45.0% 51600 ꞏ Food 85,512.33 940,871.11 606,000.00 334,871.11 155.26% 51700 ꞏ Clothing & Linen 13,777.26 53,461.58 10,000.00 43,461.58 534.62% 51800 ꞏ Medical/Prescriptions 0.00 67.25
51900 ꞏ Furniture & Small Office 5,462.66 40,458.07 0.00 40,458.07 100.0% 51905 ꞏ Shelter Furniture & Personal Su 480.17 480.17 2,358.00 -1,877.83 20.36% 52000 ꞏ Educational & Life Skills 4,501.30 45,344.72 17,000.00 28,344.72 266.73% 52100 ꞏ Testing & Supplies 0.00 8,372.27 1,800.00 6,572.27 465.13% 52200 ꞏ Security Expense 0.00 316.60 360.00 -43.40 87.94% 52700 ꞏ Program Expense-Rehab 0.00 0.00 29,000.00 -29,000.00 0.0% 51000 ꞏ Supplies - Other 0.00 1,576.36
Total 51000 ꞏ Supplies 150,476.55 1,425,346.29 826,715.61 598,630.68 172.41% 53500 ꞏ Insurance 2,646.93 109,256.95 71,200.00 38,056.95 153.45% 53600 ꞏ Maintenance 15,155.13 217,484.06 116,600.00 100,884.06 186.52% 53650 ꞏ Training 801.88 21,583.59 20,276.10 1,307.49 106.45% 53655 ꞏ HMIS License 0.00 0.00 3,850.00 -3,850.00 0.0%
53660 ꞏ Meetings 507.45 8,128.96 10,000.00 -1,871.04 81.29% 53700 ꞏ Professional Fees
53720 ꞏ Accounting Fees 5,142.81 56,599.32 57,200.00 -600.68 98.95% 53722 ꞏ Auditing Expense 0.00 34,430.00 26,000.00 8,430.00 132.42% 53725 ꞏ Computer & I/T Expense 994.00 21,453.06 20,000.00 1,453.06 107.27% 53730 ꞏ Consulting Fees 19,000.00 93,950.00 321,091.00 -227,141.00 29.26% 53735 ꞏ Legal Fees 0.00 0.00 5,000.00 -5,000.00 0.0%
53740 ꞏ Payroll Processing 3,467.60 24,922.60 15,000.00 9,922.60 166.15% 53750 ꞏ HR Service 955.00 51,845.00 15,000.00 36,845.00 345.63% 53755 ꞏ Mental Health Clinicians 0.00 1,130.00 0.00 1,130.00 100.0% 53760 ꞏ Intern 0.00 17,500.00 20,000.00 -2,500.00 87.5% 53770 ꞏ Translation Services 0.00 1,275.00
53772 ꞏ IT Infrastructure 19.49 29,760.96
Total 53700 ꞏ Professional Fees 29,578.90 332,865.94 479,291.00 -146,425.06 69.45% 54100 ꞏ Promotional & Marketing 1,947.28 89,002.86 52,500.00 36,502.86 169.53% 54103 ꞏ 50th Anniversary Promotional Ex 333.72 209,037.47 150,000.00 59,037.47 139.36% 54200 ꞏ Newsletter 4,545.92 52,737.60 35,000.00 17,737.60 150.68% 54300 ꞏ Office Expense 8,074.01 82,931.29 30,101.55 52,829.74 275.51% 54310 ꞏ Office Furniture 0.00 5,456.37 4,692.19 764.18 116.29% 54350 ꞏ Postage 3,525.89 14,590.33 13,000.00 1,590.33 112.23% 54400 ꞏ Utilities-PGE 24,800.58 197,335.54 70,214.97 127,120.57 281.05%

12:23 PM
10/23/23
Accrual Basis
Poverello House
Profit & Loss Budget vs. Actual
October 2022 through September 2023
1 2

ABCDE F G CQ CR CS CZ DA DB DC DD DE DF DG
TOTAL
Sep 23 Oct '22 - Sep 23 Budget $ Over Budget % of Budget 151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
54401 ꞏ Utilities-Water & Garbage 9,924.32 85,451.74 45,000.00 40,451.74 189.89% 54501 ꞏ Communications
54502 ꞏ Comm-Cell Phone 899.90 4,394.31
54501 ꞏ Communications - Other 7,307.18 77,355.01 71,764.85 5,590.16 107.79% Total 54501 ꞏ Communications 8,207.08 81,749.32 71,764.85 9,984.47 113.91% 54550 ꞏ Equipment Lease 3,051.24 23,114.36 19,363.94 3,750.42 119.37% 54555 ꞏ Equipment Rental 0.00 30,245.33
54700 ꞏ Bank & Merchant Fees 711.94 23,541.28 17,000.00 6,541.28 138.48% 58000 ꞏ New Equipment (Fixed Assets) 15,985.61 135,365.33 18,403.75 116,961.58 735.53% 59500 ꞏ Indirect Expense Allocation 0.00 5,177.38 113,252.79 -108,075.41 4.57% 59700 ꞏ Other Expense 2,859.98 26,851.87 0.00 26,851.87 100.0% 59702 ꞏ Cash Match 0.00 0.00 0.00 0.00 0.0%
50000 ꞏ Program Expenses - Other 119.71 143.32
Total 50000 ꞏ Program Expenses 1,554,608.12 11,714,884.71 9,068,935.81 2,645,948.90 129.18% 59000 ꞏ Fundraising Expense
59100 ꞏ 5K Run 0.00 13,548.79 5,000.00 8,548.79 270.98% 59200 ꞏ Gala 5,923.33 61,956.57 50,000.00 11,956.57 123.91% 59250 ꞏ Telethon Expenses 0.00 47,374.18 25,000.00 22,374.18 189.5% 59000 ꞏ Fundraising Expense - Other 0.00 0.00 40,000.00 -40,000.00 0.0% Total 59000 ꞏ Fundraising Expense 5,923.33 122,879.54 120,000.00 2,879.54 102.4% 59050 ꞏ Donor Restricted-operating
59052 ꞏ Donor Restricted Expenses 1,838.32 73,030.87
Total 59050 ꞏ Donor Restricted-operating 1,838.32 73,030.87 59600 ꞏ Interest Expense 857.81 11,454.20 16,700.00 -5,245.80 68.59% Total Expense 1,563,227.58 11,922,249.32 9,205,635.81 2,716,613.51 129.51% Net Ordinary Income -131,517.58 2,953,159.96 -223,403.56 3,176,563.52 -1,321.9% Other Income/Expense
Other Income
60000 ꞏ Other Income / (Expense)
60100 ꞏ Other Income 0.00 200.00
60000 ꞏ Other Income / (Expense) - Other 19,170.00 0.00 Total 60000 ꞏ Other Income / (Expense) 19,170.00 200.00 70000 ꞏ Investment Activity
70001 ꞏ Investment Activity (Cash)
70010 ꞏ Interest Income 884.75 11,713.13
70020 ꞏ Dividend Income 9,155.96 103,359.21
70030 ꞏ Realized Gain / (Loss) 2,004.07 21,641.53
70050 ꞏ Management Fees -2,056.02 -26,023.28
70060 ꞏ Foreign Tax Expense -38.98 -2,391.33
Total 70001 ꞏ Investment Activity (Cash) 9,949.78 108,299.26 70501 ꞏ Investment Activity (Non-Cash)
70510 ꞏ Unrealized Capital Gain /(Loss) -108,608.07 272,070.30 Total 70501 ꞏ Investment Activity (Non-Cash) -108,608.07 272,070.30 Total 70000 ꞏ Investment Activity -98,658.29 380,369.56 Total Other Income -79,488.29 380,569.56
Other Expense
80000 ꞏ InKind Donations
80010 ꞏ InKind - Program Income
80011 ꞏ InKind - Food 0.00 -50.00
Total 80010 ꞏ InKind - Program Income 0.00 -50.00
Total 80000 ꞏ InKind Donations 0.00 -50.00
Total Other Expense 0.00 -50.00
Net Other Income -79,488.29 380,619.56
Net Income -211,005.87 3,333,779.52 -223,403.56 3,557,183.08 -1,492.27%

Part B. Exhibit E
Funding Commitment Letters

Part B. Exhibit F
Service Area Map

Homeless Services and
Homelessness Prevention
WestCare California, Inc.

PY 2024-2025 CONSOLIDATED NOFA
PART A – COVER PAGE:

NON-PROFIT ORGANIZATION1
Part A, Section 1: General Information
Legal Name of the Organization: Fictitious Name (if applicable):

WestCare California, Inc. N/A
UEI of Organization: Federal Tax ID Number:

CBQUXGEXW5Y7 23-7368450
Date of Incorporation: Date of 501(c)(3) Determination:

October 1973 November 1974
Mailing Address of Organization: Organization Website Address:
1900 N Gateway Blvd Ste 100 Fresno CA 93727-
1625 www.westcare.com
Name of President (or Chair of the Board): E-mail Address:

Dr. Toussaint M. Streat (Board Chair) [email protected] Name of Chief Executive or Executive Director: E-mail Address:

Richard (Dick) E. Steinberg [email protected]
Name of the Secretary: E-mail Address:

Linda Erath0 [email protected]
Name of Treasurer (or Chief Financial Officer): E-mail Address:

Linda Erath [email protected]
Principal Contact
Person: Principal Contact’s Title:

Principal Contact’s Physical
Address (Street Address, Suite,
City, State, ZIP):

Maryann Knoy Vice President
1900 N Gateway Blvd Ste 100
Fresno CA 93727-1625
Primary Phone #: Alternative Phone #: E-mail Address:
559-251-4800 559-538-2084 [email protected]

Name of Authorized Signatory: Title of Authorized Signatory:

Shawn Jenkins Chief Operating Officer
Signature of Authorized Official: Date of Signature:
2/14/24

1 This document is for non-profit organizations. Units of local government, please complete Part A: Unit of Government Information
PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

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

WestCare empowers everyone with whom we come into contact to engage in a process of healing, growth, and change, benefitting themselves, their families, coworkers, and communities.

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

Staff Name Title
Years of
Experience
1) Shawn Jenkins Chief Operating Officer 33
2) Maryann Knoy Vice President 21
3) Maria Rodriguez Deputy Administrator 10
4) Fil Leanos
Director of Housing Support
Services 17
5) Carlene Mendez Program Director 13
Board of Directors
How often does your Board of Directors regularly meet?
Quarterly
List current Board of Directors below:
1) Dr. Toussaint M. Streat ~ Chair 6) William (Bill) J. Ekstrom, Jr. 2) James (Jim) L. Wadhams 7)
Richard (Dick) E. Steinberg,
President
3) Thomas (Tom) J. Walsh, II 8) Ken Ortbals, CEO
4) Mary A.Y. Okada 9)
Linda Erath, Treasurer and
Secretary
5) Doris Hope Michaux 10)
PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

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: Roos & McNabb CPA's
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.

No
4) Provide the name of staff responsible for your agency’s accounting system Name: Linda Erath
Title: Chief Financial Officer
Phone/Email: 702-610-2236
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) Shawn Jenkins Chief Operating Officer
2)
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).

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

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
2 $ 1,300,075.00
 Owner-Occupied Home Repair
Number of Applications Total Dollar Amount Requested
0 $ 0.00
 Public and Community Services
Number of Applications Total Dollar Amount Requested
0 $ 0.00
 Fair Housing
Number of Applications Total Dollar Amount Requested
0 $ 0.00
=

GRAND TOTAL
Number of Applications Total Dollar Amount Requested
2 $1,300,075.00
PY23-24 City of Fresno Consolidated NOFA Part A
Non-Profit Organization

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 5 PM, March 1, 2024) Part A, Exhibit 1

Part A, Exhibit 2

Part A, Exhibit 3

Part A, Exhibit 5
WCCA Board of Directors List
February 4, 2023

WestCare California, Inc
2023 Board of Directors and Officers
At-Large Directors
(Dr.) Toussaint M. Streat ~ Chair
Kaiser Permanente
2071 Herndon Ave
Clovis, CA 93611
(559) 360-2181 Cell
(559) 974-5005 Work
[email protected]
Executive Committee Directors
James (Jim) L. Wadhams
Black & Wadhams Attorneys
10777 West Twain Ave.

Suite 300
Las Vegas, NV 89135
(702) 869-8801 Work
(702) 869-2669 Fax
[email protected]
Thomas (Tom) J. Walsh, II
180 28th Ave. North
St. Petersburg, FL 33704
(727) 552-1947 Work
(727) 823-0749 Home
(727) 552-1440 Fax
[email protected]
Mary A.Y. Okada
PO Box 3566
Hagatna, Guam 96932
(671) 735-5700 Work
(671) 734-1003 Fax
(671) 777-3216 Cell
[email protected]

Doris Hope Michaux
3440 Stembler Ridge
Douglasville, GA 30135
(678) 715-5547 Home
(559) 287-8699 Cell
[email protected]
William (Bill) J. Ekstrom, Jr.
1516 S. Paloma Blanca Pl.

Kingman, AZ 86401
(928) 308-7434 Cell
[email protected]
WCCA Board of Directors List
February 4, 2023

Executive Committee Directors
Richard (Dick) E. Steinberg ~
President
PO Box 94738
Las Vegas, NV 89193
(702) 385-2090 Work
(702) 448-8100 Fax
[email protected]
Non-Director Ex-Officio Officers
Ken Ortbals, CEO
of WestCare California, Inc.

PO Box 94738
Las Vegas, NV 89193
(702) 385-2090
[email protected]
Linda Erath, Treasurer and Secretary
of WestCare California, Inc.

PO Box 94738
Las Vegas, NV 89193
(702) 385-2090
[email protected]
Part A, Exhibit 6
WESTCARE CALIFORNIA, INC.

FINANCIAL STATEMENTS

AND SUPPLEMENTAL INFORMATION
JUNE 30, 2022
WESTCARE CALIFORNIA, INC.

REPORT ON FINANCIAL STATEMENTS
JUNE 30, 2022

TABLE OF CONTENTS
PAGE
Independent Auditor’s Report 1-2
Financial Statements:

Statement of Financial Position 3
Statement of Activities 4
Statement of Cash Flows 5
Statement of Functional Expenses 6
Notes to the Financial Statements 7-13
Supplemental and Other Information:

Schedule of Expenditures of Federal Awards 14
Notes to Schedule of Expenditures of Federal Awards 15
Schedule of Findings and Questioned Costs 16

Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 17-18
Independent Auditor’s Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance 19-20

In performing an audit in accordance with generally accepted auditing standards 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 WestCare California, Inc.’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 WestCare California, Inc.’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

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 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 auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 3, 2023, on our consideration of WestCare California, Inc.’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 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 WestCare California, Inc.’s internal control over financial reporting and compliance.

Fresno, California
January 3, 2023
2 WESTCARE CALIFORNIA, INC.

STATEMENT OF FINANCIAL POSITION
JUNE 30, 2022
ASSETS
Cash and Cash Equivalents $ 7,711
Grant Contracts Receivable 10,509,418
Prepaid Expenses 239,527
Cash Restricted for Client Funds 162,218
Due from Related Organization 4,635,992
Property and Equipment, Net 4,306,494
Total Assets $19,861,360

LIABILITIES
Accounts Payable and Accrued Expenses $ 5,839,209
Accrued Salaries and Related Expenses 1,581,572
Due to Clients (Contra) 114,609
Deferred Revenue 3,292,252
Total Liabilities $10,827,642

NET ASSETS
Without Donor Restrictions 9,033,718
Total Net Assets 9,033,718
Total Liabilities and Net Assets $19,861,360
See accompanying notes to financial statements
3 WESTCARE CALIFORNIA, INC.

STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2022
Change in Net Assets Without Donor Restrictions
Revenues and Other Support
Federal Contract Revenue $ 9,358,049
State Contract Revenue 5,334,568
STOP Contract 10,142,365
STOP Aftercare 20,423,500
County Contract Revenue 12,162,117
City Contract Revenue 1,121,616
Other Contract Revenue 716,135
Client Fees 1,851,088
Donations and Gifts 42,087
Other Revenue 27,088
Total Revenues and Other Support
Without Donor Restrictions $ 61,178,613
Expenses
Program Services
Grants and Program Support 51,520,272
Total Program Services 51,520,272
Supporting Services
General and Administrative 9,078,077
Total Supporting Services 9,078,077

Total Expenses 60,598,349

Change in Net Assets Without Donor Restrictions 580,264 Net Assets, Beginning of Year 8,453,454
Net Assets, End of Year $ 9,033,718
See accompanying notes to financial statements
4 WESTCARE CALIFORNIA, INC.

STATEMENT OF CASH FLOWS
JUNE 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:

Change in Net Assets Without Donor Restrictions $ 580,264 Adjustments to Reconcile Change in Net Assets
To Net Cash Provided by Operating Activities:

Depreciation 330,247

(Increase) or Decrease in:

Grants Receivable (1,087,727)
Prepaid Expenses (33,578)

Increase or (Decrease) in:

Accounts Payable and Accrued Expenses 1,409,964
Accrued Salaries and Related Expenses 123,070
Clients Funds (Contra) (132,480)
Deferred Revenue (307,326)
Net Cash Provided/(Used) in Operating Activities $ 882,434 CASH FLOWS FROM INVESTING ACTIVITIES:

Purchase of Property and Equipment ( 69,187)
Net Cash Provided/(Used) in Investing Activities (69,187) CASH FLOWS FROM FINANCING ACTIVITIES:

Advances to Related Organization (2,131,535)
Net Cash Provided/(Used) in Financing Activities (2,131,535) Net Increase (Decrease) in Cash, Cash Equivalents, and
Restricted Cash (1,318,288)
Beginning Cash, Cash Equivalents, and Restricted Cash 1,487,217 Ending Cash, Cash Equivalents, and Restricted Cash $ 169,929 Supplemental Disclosure:

Interest Paid $ --
See accompanying notes to financial statements
5 GENERAL

FEDERAL STATE LOCAL OTHER PROGRAM TOTAL AND TOTAL

GRANTS GRANTS GRANTS GRANTS SUPPORT PROGRAM FUNDRAISING ADMINISTRATIVE EXPENSES

SALARIES AND RELATED EXPENSES
Salaries $ 2,923,784 $ 6,199,189 $ 7,943,024 $ 193,808 $ 203,969 $ 17,463,774 $ - $ 924,371 $ 18,388,145 Payroll taxes and employee benefits 454,631 554,915 806,364 15,463 15,894 1,847,267 - 2,190,360 4,037,627 TOTAL SALARIES AND RELATED EXPEN 3,378,415 6,754,104 8,749,388 209,271 219,863 19,311,041 - 3,114,731 22,425,772

OTHER EXPENSES
Building occupancy 234,203 754,990 508,618 27,742 29,651 1,555,204 66,492 1,621,696 Travel 15,295 86,262 41,242 5,915 317 149,031 26,347 175,378 Equipment costs 103,385 163,685 97,217 56,538 11,125 431,950 31,877 463,827 Repair and maintenance 38,504 143,869 115,095 3,890 4,260 305,618 25,460 331,078 Vehicles 197,991 168,920 205,800 33,892 2,521 609,124 3,668 612,792 Food costs 11,256 593,113 504,319 156 39 1,108,883 2,690 1,111,573 Program assistance and supplies 3,906,303 863,666 1,272,471 204,017 8,443 6,254,900 15,300 6,270,200 Purchased aftercare 20,423,500 20,423,500 - 20,423,500
Interest and taxes 15,699 5,339 3,931 1,816 531 27,316 20,960 48,276 Operating supplies and expenses 166,379 294,718 257,453 21,288 34,604 774,442 765,052 1,539,494 Legal settlements - - - - - - 67,300 67,300
Professional services 44,315 113,181 172,138 45,503 604 375,741 307,171 682,912 Management and administration - - - - - - 4,494,304 4,494,304 TOTAL OTHER EXPENSES 4,733,330 23,611,243 3,178,284 400,757 92,095 32,015,709 - 5,826,621 37,842,330

TOTAL EXPENSES BEFORE
DEPRECIATION 8,111,745 30,365,347 11,927,672 610,028 311,958 51,326,750 - 8,941,352 60,268,102 Depreciation 1,184 34,882 144,379 - 13,077 193,522 - 136,725 330,247 TOTAL EXPENSES $ 8,112,929 $ 30,400,229 $ 12,072,051 $ 610,028 $ 325,035 $ 51,520,272 $ - 9,078,077 $ 60,598,349 See accompanying notes to financial statements.

WestCare California, Inc.

STATEMENT OF FUNCTIONAL EXPENSES
Year Ended June 30, 2022
6 WESTCARE CALIFORNIA, INC.

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 – ORGANIZATION AND NATURE OF ACTIVITIES:

Organization and Nature of Activities: WestCare California, Inc. is a tax exempt, nonprofit corporation governed by a volunteer board of directors incorporated in 1999 whose purposes include, but are not limited to the following:

A. To promote public awareness about chemical dependency and related issues and problems; and,
B. To promote recovery from chemical dependency and or related illnesses, through developing, establishing and/or maintaining of centers for the rehabilitation of individuals and their families.

C. To promote the health and well being of all citizens.

The Organization provides residential and out-patient rehabilitation programs, criminal justice programs, health related and a variety of prevention programs and services all of which are related to the purposes for which it is established.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

Basis of Accounting: The accompanying financial statements of the Organization have been prepared on the accrual basis in accordance with accounting principles generally accepted in the United States of America.

Basis of Presentation: Net assets and revenues, expenses, gains, and losses are classified based on the existence or absence of donor-imposed restrictions.

Accordingly, net assets of the Organization and changes therein are classified as follows:

Net assets without donor restrictions: Net assets that are not subject to donorimposed restrictions and may be expended for any purpose in performing the primary objectives of the Organization. These net assets may be used at the discretion of Management and the Board of Directors.

Net assets with donor restrictions: Net assets subject to stipulations imposed by donors and grantors. Some donor restrictions are temporary in nature; those restrictions will be met by actions of the Organization or by the passage of time.

Other donor restrictions are perpetual in nature, whereby the donor has stipulated the funds be maintained in perpetuity.
7 WESTCARE CALIFORNIA, INC.

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

Measure of Operations: The statement of activities reports all changes in net assets, including changes in net assets from operating and non-operating activities. Operating activities consist of those items attributable to the Organization’s ongoing activities.

Non-operating activities are limited to resources that generate return from investments and other activities considered to be of a more unusual or nonrecurring nature.

Use of Estimates: The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts and disclosures contained in the financial statements. Actual results could differ from those estimates.

Cash and Cash Equivalents: For purposes of the statement of cash flows, the Organization considers investments available for current use with an initial maturity of three months or less to be cash equivalents.

Concentrations of Credit Risk: Financial instruments that potentially subject the Organization to concentration of credit risk are cash and receivables. Concentration of credit risk with respect to receivables is limited because a substantial portion of these balances are due from federal and state governmental agencies. Management believes the Organization is not exposed to any significant credit risk on cash. The Organization maintains its cash in various bank accounts that, at times, may exceed federally insured limits. These accounts have been placed with high credit quality financial institutions.

On June 30, 2022, the Organization did not have cash in excess of the FDIC insured limit.

Receivables: Receivables are stated at the amount management expects to collect from balances outstanding at year end. The receivables are primarily contracts and/or grants from funding sources for services performed under cost reimbursement contracts. It is the practice of the Organization to record an allowance for doubtful accounts. Bad debts are charged to the allowance account as incurred. Based on management’s assessment of receivables it has concluded that an allowance is not necessary on June 30, 2022. Balances that are still outstanding after management has used reasonable collection efforts are written off to bad debt expense.

Revenue and Revenue Recognition: Revenue is recognized when earned. Program service fees and payments received in advance are deferred to the applicable period in which the related services are performed, or expenditures are incurred, respectively.

Contract Revenue: Revenue under some third-party payor agreements is subject to audit and retroactive adjustments. Provisions for estimated third-party payor settlements are provided in the period the related services are rendered, if determinable. 8 WESTCARE CALIFORNIA, INC.

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

Contributions: Contributions are recorded as income at the estimated value at date of receipt as net assets without donor restrictions or net assets with donor restrictions, depending on the existence and/or nature of any donor-imposed restrictions. No donations with donor-imposed restrictions have been received.

Conditional Promises to Give: Conditional promises to give, that is, those with a measurable performance or other barrier, and a right of return, are not recognized until the conditions on which they depend have been substantially met. Conditional gifts received prior to the satisfaction of conditions are recorded as refundable advances.

Donated Services and In-Kind Contributions: Volunteers contribute significant amounts of time to our program services, administration, and fundraising and development activities; however, the financial statements do not reflect the value of these contributed services because they do not meet recognition criteria prescribed by generally accepted accounting principles. Donated goods are recorded at fair value at the date of donation.

Donated services are recorded at the respective fair values of the services received. No significant contributions of such goods or services were received during the year ended June 30, 2022.

Due to/from related parties: Amounts as due to/from related parties, included in the accompanying statements of financial position, arise principally from the collaborative activities between the affiliates to further the mission of the Organization.

Property and Equipment: The Organization capitalizes property and equipment over $5,000. Lesser amounts are expensed. Purchased property and equipment is capitalized at cost. Donations of property and equipment are recorded as contributions at their estimated fair value. Such donations are reported as unrestricted contributions unless the donor has restricted the donated assets to a specific purpose. The cost of maintenance and repairs is charged to expense as incurred, significant renewals and betterments are capitalized. Property and equipment are depreciated using the straightline method over the estimated useful lives of the assets.

Compensated Absences: The Organization’s policy allows employees to accumulate vacation and sick leave based on the length of service, position, and other factors.

Accrual of vacation time is included in the accompanying financial statements. The total amount accrued for vacation on June 30, 2022 was $746,300.

Income Taxes: The Organization qualifies as a not-for-profit organization as described in Section 501 (c)(3) of the Internal Revenue Code and is tax exempt from federal and state income taxes, therefore no provisions for income taxes have been made.

Management is of the opinion that there is no unrelated business income subject to taxation. Management is also of the opinion that there are no material uncertain tax positions. All tax returns have been appropriately filed by the Organization. 9 WESTCARE CALIFORNIA, INC.

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

Functional Expenses: The financial statements report certain categories of expenses that are attributable to more than one program or supporting function. Therefore, these expenses require allocation on a reasonable basis that is consistently applied. The costs of providing the various programs and supporting services have been summarized on a functional basis in the statement of activities. The statement of functional expenses presents the natural classification detail of expenses by function. Such expenses are charged to grant programs and supporting services on the basis of program costs.

General and administrative costs include those expenses that are not directly identifiable with any specific program but provide for the overall support of the Organization. Accordingly, certain costs have been allocated among program services and supporting services benefited. Such allocations are determined by management on an equitable basis.

Salaries and benefits are charged directly to the program for which work has been done based on time and effort. Other expenses and overhead costs are based on staff allocation to functional areas.

NOTE 3 – CASH AND CASH EQUIVALENTS:

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the statement of financial position that sum to the amounts shown in the statement of cash flows:

Cash and Cash Equivalents $ 7,711
Cash Restricted for Client Funds 162,218

Total Cash, Cash Equivalents, and Restricted Cash
shown in the Statement of Cash Flows $ 169,929
NOTE 4 – RESTRICTIONS ON ASSETS:

Restrictions, if any, on assets as of June 30, 2022, are related to grant awards and/or lending agreements. Such assets must be used in accordance with the purposes established by laws and regulations of the grants or agreements in contrast with unrestricted funds over which the governing board remained full control to use in achieving any of its organizational purposes.

Separate cash accounts are maintained as required by grant and/or lending agreements. The Organization also holds cash in trust for participants in various programs.
10 WESTCARE CALIFORNIA, INC.

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 5– LIQUIDITY AND AVAILABILITY OF FINANCIAL ASSETS:

The following reflects the Organization’s financial assets available within one year of the statement of financial position date. There are no amounts reduced and not available for general use because of donor-imposed restrictions or long-term investments.

Cash and cash equivalents $ 7,711
Grant contracts receivable 10,509,418
Total available for general expenditures $10,517,129
As part of the Organization’s liquidity management, it utilizes a zero-balance account (zba) with WestCare Foundation, Inc., a checking account in which a balance of zero is maintained by automatically transferring funds from a master account in an amount only large enough to cover checks presented. This cash pooling system is designed to leave in the current accounts of the subsidiaries the minimum amounts to be able to deal with their debts contracted. The advantage of this system is to centralize the cash to be able to obtain better rates. In addition, the Organization transfers amounts as needed to meet cash flow needs through a related affiliate, WestCare Foundation, Inc.

NOTE 6 – PROPERTY AND EQUIPMENT, NET:

Property and equipment, net consisted of the following on June 30, 2022:

Land $ 391,095
Buildings and Improvements 5,979,190
Leasehold Improvements 1,261,595
Furniture and Fixtures 382,613
Computer Equipment 122,759
Vehicles 649,894
8,787,146
Less: Accumulated Depreciation (4,480,652)
Total Property and Equipment, Net $4,306,494
For the year ended June 30, 2022, depreciation expense totaled $330,247.

NOTE 7 – EMPLOYEE BENEFIT PLAN:

The Organization has a 401(k)-retirement plan covering eligible employees held with Voya Financial with a Safe Harbor Match. The Organization’s match is 3% of each qualified employee’s basic contribution plus an additional $.50 for each $1 contributed for the next 2% earnings. Plan contribution by the Organization for the year ended June 30, 2022 was $205,717.
11 WESTCARE CALIFORNIA, INC.

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8 – COMMITMENTS AND CONTINGENCIES:

Operating Leases:

As of June 30, 2022, the Organization had entered into various non-cancellable operating lease agreements for real property. The approximate minimum future commitments on an annual basis are as follows: 2023 $582,104, 2024 $442,059, 2025 $343,508, 2026 $114,828 and thereafter $-0-.

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which requires lessees to recognize leases on the statement of financial position for most leases with a term longer than 12 months. The effective date for this standard has been delayed to reporting periods beginning after December 15, 2021.

Contingencies:

Federal Grants – The Organization receives financial assistance from the federal government in the form of grants and entitlements. Receipt of grants is generally conditioned upon compliance with terms and conditions of the grant agreements and applicable federal laws and regulations, including the expenditure of resources for eligible purposes. Accordingly, expenditures financed by these programs are subject to financial and compliance audits by the grantor agencies, which could result in request for reimbursement by the grantor agencies for expenditures, if disallowed by the granting agencies, cannot be determined at this time. Management believes that such disallowances, if any, will not have a material adverse effect on the financial position of the Organization.

NOTE 9 – DEFERRED REVENUE:

Deferred revenue consists of the following amounts as of June 30, 2022:

Donation from Bezos Day one Families for Homeless $2,234,593 Contra Costa – COVID Rate 669,622
Other 388,037
$3,292,252
NOTE 10 – ECONOMIC DEPENDENCY:

The Organization receives a significant portion of its support and revenues from contracts and/or agreements with agencies of the Government of the United States. The Organization’s ability to continue operating is predicated on the government’s continued support and funding of its programs. The continuation of program services in the subsequent year is expected based on contract renewals and continuations received to date. A significant reduction in the level of this funding, if this were to occur, could have an adverse effect on the programs and activities.
12 WESTCARE CALIFORNIA, INC.

NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 11 – RELATED PARTY TRANSACTION:

WestCare Foundation, Inc. is a managing and governing oversight organization for WestCare California, Inc. During the year ending June 30, 2022, WestCare Foundation, Inc. received management fees for general and administrative expenses of $4,494,304 from WestCare California, Inc.

In addition, WestCare California, Inc. has advanced funds as of June 30, 2022 to WestCare Foundation, Inc. for $4,635,992.

NOTE 12 – COVID-19 PANDEMIC:

The COVID-19 pandemic, whose effects first became known in January 2020, is still having a broad and negative impact on commerce and financial markets around the world. The United States and global markets experienced significant declines in value resulting from uncertainty caused by the pandemic. The Organization continues to closely monitor its liquidity and impact of potential declines in operations. Accordingly, the extent to which COVID-19 may impact the Organization’s financial position and changes in net assets and cash flows remains uncertain and the accompanying financial statements include no adjustments relating to the effects of this pandemic.

NOTE 13 – SUBSEQUENT EVENTS:

The Organization has evaluated subsequent events through January 3, 2023, the date which the financial statements were available to be issued and has determined that there were no events occurring during that period that required disclosure to the accompanying financial statements.

END OF NOTES TO THE FINANCIAL STATEMENTS
13 WESTCARE CALIFORNIA, INC.

SUPPLEMENTAL MATERIAL
Pass through Federal Federal Transfers to
Identifying # CFDA# Expenditures Subrecipients
US Department of Housing & Urban Development
Emergency Solutions Grant Program
Pass Through Award(s):

Fresno County - ESG MAP (CA) A-18-338 14.231 149,753 -
Fresno County - Diversion (CA) A-19-259 14.231 342,694 - Fresno County-ESG-CV 2019-096 14.231 114,415
City of Fresno - ESG Project Unite (CA) 2021-101 14.231 154,891 Total Emergency Solutions Grant Program 761,753 -
Housing Opportunities for Persons with AIDS (HOPWA)
Pass Through Award(s):

City of Fresno (CA) 2020-237 14.241 677,765 61,112
Housing Opportunities for Persons with AIDS (HOPWA) 677,765 61,112 Continuum of Care Program
Direct Award(s):

Continuum of Care Program (CA)-Project LiftOff 14.267 306,458 3,695 Continuum of Care Program (CA)-Coordinated Entry 14.267 404,100 - Total Continuum of Care Program 710,558 3,695
Department of Veterans Affairs
VA Homeless Providers Grant and Perdiem Program
Direct Award(s):

VA Capital Grant & Per Diem (CA) 64.024 688,477
Veterans Grant Program-Case Management 64.024 75,081 -
Total VA Homeless Providers Grant and Perdiem Program 763,558 - VA Supportive Services for Veteran Families Program
Direct Award(s):
5,740,187 -
499,504 -
VA Supportive Services for Veterans Families (CA) - FY 21 64.033 VA Supportive Services for Veterans Families (CA) - COVID 19 - CARES 64.033 VA Supportive Services for Veterans Families (CA) - Shallow Subsidy Serv 64.033 226,263 Total VA Supportive Services for Veteran Families Program 6,465,954 - US Department of Health & Human Services:

Substance Abuse and Mental Health Services Projects of Regional and National Significance Direct Award(s):

SAMHSA BEAT HIV/AIDS (CA) 93.243 543,341 -
SAMHSA Opening Doors to Housing and Wellness 93.243 298,721 - SAMHSA MAT PDOA 93.243 208,818 10,975
SAMHSA Youth and Family Tree 93.243 242,950 -
SAMHSA Fresno City College 93.243 241,583 -
Total Substance Abuse and Mental Health Services Projects 1,535,413 10,975 Block Grants for the Prevention and Treatment of Substance Abuse Pass Through Award(s):

US Probation & PreTrial (CA) 0972-2016-19 93.959 124,150 Sierra Health Foundation SOS MLK 0972-21-14SR 93.959 35,362 Siera Health Foundation- Telehealth Bakersfield 93.959 11,381 Siera Health Foundation- Telehealth Belmont 93.959 12,573 Siera Health Foundation- Telehealth Hanford 93.959 10,664 Sierra Health Foundation SOS 93.959 8,521
Sierra Health Foundation Richmond 93.959 1,810
Total Block Grants for the prevention and Treatment of Substance Abuse 204,461 - Total Expenditures of Federal Awards $ 11,119,462 $ 75,782 WESTCARE CALIFORNIA, INC.

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2022
14 The accompanying notes are an integral part of this schedule.

WESTCARE CALIFORNIA, INC.

NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2022
NOTE A - BASIS OF PRESENTATION:

The accompanying schedule of expenditures of federal awards include the federal award activity of WestCare California, Inc. under programs of the federal government for the year ended June 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 WestCare California, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of WestCare California, Inc.

NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

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.

NOTE C – INDIRECT COST RATE:

WestCare California, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. WestCare California, Inc. has a provisional indirect rate agreement for 26% for the year ended June 30, 2022. 15 WESTCARE CALIFORNIA, INC.

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

FEDERAL PROGRAMS
FOR THE YEAR ENDED JUNE 30, 2022
Section I – Summary of Auditor’s Results
Financial Statements
Type of auditor’s report issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified Internal control over financial reporting:
• Material weakness(es) idenitifed? No
• Significant deficiency(ies) identified? None reported Noncompliance material to financial statements noted? No Federal Awards
Internal control over major programs:
• Material weakness(es) identified? No
• Significant deficiency(ies) identified? None reported Types of auditor’s report issued on compliance for major programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with CFR 200.516(a)? No
Identification of major programs:

Federal Program or Cluster Federal CFDA No.

VA Homeless Providers Grant 64.024
Substance Abuse and Mental Health Services 93.243
Block Grants for Prevention & Treatment Substance Abuse 93.959 Dollar threshold used to distinguish between type A & type B Programs:

Federal Programs: $750,000

Auditee qualified as low-risk auditee pursuant to Uniform Guidance: Yes

Section II – Financial Statement Findings
None reported
Section III – Federal Award Findings and Questioned Costs None reported
Section IV – Other Issues/Prior Year Audit Findings
No management letter is required because there were no findings required to be reported in the management letter.

No Summary Schedule of Prior Audit Findings is required because there were no prior audit findings.

No Corrective Action Plan is required because there were no findings required to be reported. 16 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether WestCare California, 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 the organization’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the organization’s internal control and compliance.

Accordingly, this communication is not suitable for any other purpose.

Fresno, California
January 3, 2023
18 conducted in accordance with generally accepted auditing standards, 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 WestCare California, Inc.’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, 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 WestCare California, 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 WestCare California, 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 WestCare California, 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.

Report on Internal Control over Compliance
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 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 the 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.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be significant deficiencies or material weaknesses in internal control. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

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.

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 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 3, 2023
20 Part A, Exhibit 8

Part B
Application
ESG
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

PY 2024-2025 APPLICATION
Homeless Services and Homelessness Prevention Programs

1. Project Summary Information
Project Name (10 words or fewer): Project Unite
Amount Requested: $ 339,589 .00
ESG Applicants Only – please provide a breakdown of amounts requested by program component:

Street Outreach: $ 0.00
Emergency Shelter: $ 0.00
Homelessness Prevention: $ 26,000.00
Rapid Rehousing: $ 312,089.00
HMIS: $ 1,500.00
HOPWA Applicants Only – please provide a breakdown of amounts requested by program component:

Rapid Rehousing: $ .00
Tenant-Based Rental Assistance (TBRA): $ .00
Short-Term Rent, Mortgage and Utility (STRMU): $ .00
Supportive Services: $ .00
Housing Information: $ .00
This is a:

New Project/Program
Existing Project/Program

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

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

WestCare California, Inc. seeks funding to continue providing rapid rehousing and homelessness prevention services through Project Unite. During the grant period, Project Unite will provide 1) 4 households with homelessness prevention services, 2) 12 households with rapid rehousing assistance, and 3) 16 households will receive case management services. The program will engage homeless and chronically homeless individuals and families with extremely low incomes (less than 30% of the area median income), including Veterans who are not eligible for housing assistance through SSVF or HUD-VASH.

2. Organizational Capacity
a. Describe the organization’s experience with administering Federally funded programs like the one described in this application.

WestCare California has provided behavioral health and human services in Fresno County since 1974. Today, WestCare's services fall into five primary domains: Mental Health & Wellness, Treatment & Rehabilitation, Veteran Services, Criminal Justice, Housing Opportunities, and HIV Education & Prevention. WestCare has extensive experience working with a variety of special populations, including people experiencing homelessness, people with substance use and mental health disorders, people living with HIV, criminal justice populations, Veterans, and the LGBTQ community.

With ongoing funding from multiple federal, state, and local agencies, including HUD, SAMHSA, Veterans Administration, California Department of Corrections and Rehabilitation, Board of State and Community Corrections, City of Fresno, County of Fresno, and others, WestCare California administers 60 separate contracts throughout the State of California with a budget of approximately $60 million and more than 400 staff. WestCare's leadership team has decades of experience administering homelessness prevention and housing programs.

WestCare has operated Project Unite with ESG funding from the City of Fresno since 2013. Additionally, WestCare currently operates several other housing programs through a variety of funders, including Housing Opportunities for People with AIDS (HOPWA) under contract with the City of Fresno; Project Liftoff funded by HUD; and Coordinated Entry for the Fresno Madera Continuum of Care also funded by HUD, among others.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

b. For how many years has the organization administered activities of the type described in this application?
11 c. Please describe the cultural competency training staff will be required to complete during the term of this program.

All WestCare staff are required to complete cultural competency training within 30 days of hire and annually thereafter. The “Diversity in the Workplace” training is designed to help participants recognize diversities and understand how they can create an accepting environment that celebrates each person’s diversity. After completing this course, staff will be prepared to: 1) List ways in which we’re diverse, 2) Describe the challenges and opportunities of having a diverse workplace, 3) Name ways to avoid discrimination in the workplace, 4) Recognize ways to embrace diversity, and 5) Identify interpersonal diversity skills. d. 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)
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. e. Provide addresses for each applicable location of site(s) where activity will occur, a brief description of the facilities, and a description of the service area (a map may be attached in lieu of a service area description).

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

WestCare's Housing Department offices are at 1900 N. Gateway Blvd., Fresno, CA 93727-1625. This facility houses senior leadership, Housing Department staff, and administrative support staff. It also provides dedicated office space for private client meetings, conference rooms, and a complete training facility. A map of the service area is attached in lieu of a service area description.

3. Proposed Scope of Work
a. Briefly describe the needs this proposal addresses, and how existing resources are insufficient to meet this need.

There is a great need in the City of Fresno for housing and supportive services for an increasing homeless population. The 2023 Point-in-Time (PIT) Count, which attempts to document all people experiencing homelessness in Fresno and Madera Counties, showed that a total of 4,493 people were experiencing homelessness in Fresno and Madera Counties on the night of the survey. This includes 2,758 (61%) people who were experiencing unsheltered homelessness, 1,431 (32%) people who were staying in emergency shelters, and 304 (7%) people who were living in transitional housing.

These figures represent an overall 7% increase in homelessness in the FresnoMadera area since the last PIT Count was conducted in 2022. As evidenced by the large number of people experiencing unsheltered homelessness, this data indicates that existing resources are insufficient to meet the need for housing assistance in this service area.
b. Briefly describe the target population, how they will be assessed, and how the project will meet the specific needs of the target population.

Target Population. The target population for Project Liftoff includes homeless and chronically homeless individuals and families with extremely low incomes (less than 30% of the area median income), including Veterans who are not eligible for housing assistance through SSVF or HUD-VASH. These individuals require intensive case management services and often need linkages to multiple supportive services in addition to housing, including medical care, treatment for substance use and mental health disorders, adult basic education, life skills training, employment assistance, and help to enroll in public benefits for which the client may not be aware of their eligibility.

Assessment. Upon enrollment to the program, the Case Manager will collaborate with the client to comprehensively assess their strengths, needs, and preferences.

Clients will complete a VI-SPDAT housing assessment along with a comprehensive PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

biopsychosocial assessment, which covers all life areas needed to achieve wellness, not just for housing but also for life areas that will support future housing stability, including SUD treatment, mental health therapy, medical care, financial, educational, vocational, legal, social, and recreation/leisure needs. The assessment results will form the basis for creating the client’s individualized housing plan.

Meeting Client Needs. Based on the assessment results, the Case Manager and client will work collaboratively to develop an individualized plan for housing and supportive services that outlines the specific housing assistance and supportive services the client will participate in to achieve their identified goals. Once the goals for the plan are established, the Case Manager will assist the client in obtaining all services identified in their plan, including housing assistance and any supportive services they may need to achieve housing stability. The Case Manager will provide a warm handoff to all service linkages rather than a mere referral to ensure the client receives all services identified in their plan. The Case Manager will also assist the client with making appointments while following up with community service providers to ensure that the client attends their scheduled appointments. If the client is experiencing barriers to accessing services, the Case Manager will help address those barriers, including providing transportation to service providers’ offices. Initially, clients will meet with their Case Manager on at least a weekly basis, or more often as necessary, to monitor progress on their plan and make updates as needed. Once a client’s living situation becomes more stable, meetings may taper off to once monthly.
c. Describe how the project was developed in consultation with the target population.

At WestCare, we believe that getting participant feedback is the best way to improve the effectiveness and efficiency of our programs. To this end, participant satisfaction surveys are issued to clients to receive feedback on services from their perspective.

These surveys aim to gather participant’s opinions about the program and determine how satisfied they were with the services they received. These surveys are critical to WestCare’s program design process because the information they collect can help program leadership identify any shortcomings the program may have, discover any unmet needs that participants may have, and determine areas for improvement. d. Describe how the project will be marketed to the target population.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Project Unite will market its services to the target population through regular outreach activities to engage people in need and educate them about available housing assistance and other resources offered in the community by WestCare and other partners in the Fresno-Madera Continuum of Care. The program also produces brochures describing available services and distributes these marketing materials at community events to notify the community about available services. Additionally, Project Unite's Case Manager will continue actively participating in weekly Coordinated Entry case conferencing meetings where potential clients are discussed and decisions about referrals are made.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

e. 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):If WestCare does not provide a needed service directly, the program will provide a warm handoff to other service providers in the community who do.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

f. Estimate the number of unduplicated persons expected to benefit from the project:
48 unduplicated persons will receive a direct benefit from this project. g. 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

Rental Assistance/Subsidy 48
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)

h. Describe the homeless service or homelessness prevention 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.

Alignment with the Consolidated Plan. WestCare's proposed activities are consistent with the priorities outlined in the City of Fresno 2020-2024 Consolidated Plan. The specific priority addressed under this application is for "Homelessness and the Prevention of Homelessness" to "provide assistance for the homeless and those at risk of becoming homeless through safe lowbarrier shelter options, housing first collaborations, and associated supportive services." WestCare's proposed services are 1) consistent with the plan’s priorities regarding homelessness, 2) will help participants regain housing stability, and 3) are grounded in the Housing First approach. WestCare and its FMCoC partners provide all aspects of homeless housing and homelessness prevention, including emergency shelter, bridge housing, housing relocation, rental assistance and housing stabilization, linkages to substance use disorder and mental health treatment services, and case management.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Project Unite aligns with the Consolidated Plan’s high prioritization of homelessness remediation. The plan’s goal regarding homelessness is to provide housing assistance, including shelter operations, rapid rehousing, and homelessness prevention. Project Unite provides homeless housing and homelessness prevention services, including emergency shelter, bridge housing, housing relocation, rental assistance, and housing stabilization. The plan also prioritizes assisting low-income and special needs households through case management and linkages to substance use and mental health treatment, which WestCare provides directly. WestCare also fulfills the plan's goal of providing facilities through collaboration for persons with special needs, such as domestic violence victims, through a partnership with the Marjaree Mason Center.

The Program. WestCare seeks continued funding for rapid rehousing and homelessness prevention for Project Unite. This Housing First program prioritizes the housing, health, and well-being of extremely low-income individuals experiencing chronic homelessness and those at risk of homelessness. The project’s goals are to: 1) Establish supportive relationships with the street homeless population in the City of Fresno, providing linkages and support to decrease the number of persons experiencing unsheltered and chronic homelessness; 2) Increase participants’ income and ability to obtain and maintain permanent housing; 3) Assist participants in establishing and maintaining a healthy lifestyle.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Detailed Narrative Description of Project/Program (Continued from previous page) WestCare applies the Housing First approach to meet people experiencing homelessness where they are. WestCare works with a broad network of community partners in the Fresno-Madera Continuum of Care and its Coordinated Entry system.

Potential participants are identified through FMCoC outreach efforts, other WestCare programs like San Joaquin Valley Veterans, and WestCare’s outreach teams. Project Unite also accepts walk-ins and referrals from city and county agencies and the Veterans Administration Medical Center. Intake is done through Coordinated Entry.

Participants are immediately assessed and prioritized for available housing using the standardized Vulnerability Index-Service Prioritization and Decision Assistance Tool (VISPDAT). Additionally, all participants are entered into HMIS to prevent duplication and ensure efficient, expedited service delivery. Case managers begin working with participants upon enrollment to develop individualized housing and services plans with short- and long-term goals for housing stability. Initially, participants and Case Managers meet weekly, or even daily, until the participant gains more stability in their living situation. Additional services include life skills training, literacy, and job readiness programs. Permanent housing is usually obtained within 30-60 days.

Addressing Barriers. People experiencing homelessness face formidable barriers in their attempts to improve their housing stability. Lack of reliable transportation, need for childcare, lack of steady work history or inadequate preparation for employment, lack of benefits for which they may be eligible, and the inability to navigate complex systems can all impede housing stability. Project Unite mitigates these factors through comprehensive services, including providing transportation to appointments, assisting with benefits enrollment, and linking participants to medical and mental health providers, substance use disorder treatment, and education and employment services.

Consultation with Target Population. At WestCare, we believe that getting participant feedback is the best way to improve the effectiveness and efficiency of our programs. To this end, participant satisfaction surveys are issued to clients to receive feedback on services from their perspective. These surveys aim to gather participant’s opinions about the program and determine how satisfied they were with the services they received.

These surveys are critical to WestCare’s program design process because the information they collect can help program leadership identify any shortcomings the program may have, discover any unmet needs that participants may have, and determine areas for improvement.

Meaningful Impact. WestCare has operated Project Unite with ESG grant funding since 2013. Over that time, the program has helped hundreds of households in Fresno regain stable housing with comprehensive homelessness prevention and rapid rehousing services. During the most recently completed grant term (February 1, 2022 – July 31, 2023), Project Unite successfully helped 23 households (65 individuals) safely avoid or quickly recover from a traumatic and stressful homeless episode.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

i. Collaboration
Briefly describe any collaboration efforts with other organizations for this project/program or related initiatives.

Collaborating Organization Description of Collaboration Marjaree Mason Center domestic violence counseling
Turning Point of Central
California
emergency shelter, bridge housing
Wings Advocacy Fresno, a
WestCare program
furniture and household goods
RH Community Builders emergency shelter
Mental Health Systems emergency shelter, bridge housing Kings View street outreach

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 $1,300,075 Total Other Federal Funds (do not include the above funds on this line)
$0
Total Non-Federal Funds $339,589
Total Proposed Activity Budget $1,639,664

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

b. List of Funding Sources
Provide all planned funding anticipated/ committed for this activity for FY 2024- 2025. 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
Day 1 Families Fund Day 1 Families
Fund
$339,589 Committed N/A

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 D for the proposed program for the last full operating year. Failure to provide the financial statement will result in disqualification.

PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention

Attachments to Part B Application:

EXHIBIT A – Operating Budget Summary
EXHIBIT B – Budget Narrative
EXHIBIT C – Homeless Service and Homelessness Prevention ESG Sources and Amounts of Match and Match Questionnaire (ESG-Only)
EXHIBIT D – Prior-year 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 prior-year unaudited financial statement when total Federal grant awards for the annual audit period was less than $750,000
Optional Additional Exhibits:

EXHIBIT E – Funding Commitment Letters (if available)
EXHIBIT F – Letters of Support (optional – maximum 2)
EXHIBIT G – Service Area Map (required if not described in 2.e.) Salaries & Wages Fringe Benefits
Totals
(City of Fresno
HUD Funds)
Other Federal
Funds State Funds Local Govm'tFunds
Private / Donor
Funds
Other Funds
(specify)
Salaries/Wages (Specify each position; add additional rows as needed) Direct Service Personnel:

Director of Housing  20%                  15,750.00                      3,560.00                 19,310.00                19,310.00                                38,620.00 Case Manager 100% ($25)                  52,000.00                    11,752.00                 63,752.00                63,752.00                              127,504.00 ‐
‐
‐
Administrative Personnel:
‐
‐
‐
Independent Contractors / Consultants:
‐
‐
TOTAL PERSONNEL BUDGET $              67,750.00  $              15,312.00 $            83,062.00 $                     ‐     $                     ‐     $            83,062.00  $                     ‐     $                     ‐    $                         166,124.00 Occupancy, Supplies, and Other Operating
Office Rent $                             ‐                                  ‐                                  ‐                                                 ‐ Utilities                     2,800.00                   2,800.00                  2,800.00                                  5,600.00 Computers/Copier/Equipment                     2,850.00                   2,850.00                  2,850.00                                  5,700.00 Telecommunications                     1,000.00                   1,000.00                  1,000.00                                  2,000.00 Office Supplies                     1,500.00                   1,500.00                  1,500.00                                  3,000.00 Project Supplies (Specify)                               ‐                                  ‐                                                 ‐ Staff Recruitment                        300.00                      300.00                      300.00                                     600.00 Travel                     1,500.00                   1,500.00                  1,500.00                                  3,000.00 Training/HMIS                     1,500.00                   1,500.00                  1,500.00                                  3,000.00 Vehicle Lease/Fuel                  14,500.00                 14,500.00                14,500.00                                29,000.00 Other (Auto,Property,Liability,Umbrella
Ins)                     6,850.00                   6,850.00                  6,850.00                                13,700.00

TOTAL OCCUPANCY, SUPPLIES AND
OTHER OPERATING BUDGET $              32,800.00  $            32,800.00 $                     ‐    $                     ‐     $            32,800.00  $                     ‐     $                     ‐    $                            65,600.00 INDIRECT COSTS (Select 1 indirect rate Only)
Approved Cost Allocation Plan Rate ‐
24%                  65,727.00                 65,727.00                65,727.00                              131,454.00 De minimus 10 % Rate                                              ‐ TOTAL INDIRECTCOST BUDGET                  65,727.00 $            65,727.00 $                     ‐    $                     ‐     $            65,727.00  $                     ‐     $                     ‐    $                         131,454.00 Program Expense Budget
RAPID REHOUSING ‐ Grant Assistance to
Beneficiaries                               ‐                                  ‐                                                 ‐ Rental Assistance                108,000.00              108,000.00              108,000.00                              216,000.00 Security & Utility Deposits                  18,000.00                 18,000.00                18,000.00                                36,000.00 Utility Payments                     6,000.00                   6,000.00                  6,000.00                                12,000.00 HOMELESS PREVENTION ‐ Grant
Assistance to Beneficiaries                                              ‐ Rental Assistance                  18,000.00                 18,000.00                18,000.00                                36,000.00 Security & Utility Deposits                     6,000.00                   6,000.00                  6,000.00                                12,000.00 Utility Payments                     2,000.00                   2,000.00                  2,000.00                                  4,000.00 STREET OUTREACH ‐ Grant Assistance to
Beneficiaries                               ‐                                                 ‐ WestCare Street Outreach                                 ‐                                 ‐                                  ‐                                                 ‐ Loans to Beneficiaries                               ‐                                                 ‐ Other (Specify)                                              ‐ TOTAL PROGRAM EXPENSE BUDGET                158,000.00                                 ‐   $          158,000.00 $                     ‐     $                     ‐     $          158,000.00  $                     ‐     $                     ‐    $                         316,000.00 TOTAL PROJECT BUDGET $      324,277.00  $        15,312.00  $    339,589.00  $                ‐     $                ‐     $    339,589.00  $                ‐     $                ‐     $                 679,178.00 * Please revise this form and annotate budget items as needed All applicants are required to submit a copy of their organization’s operating budget.

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)
WestCare Rapid Rehousing Financial Assistance
Rental Assistance Funds to provide assistance to clients for short-term, medium-term, or one-time payment for rent in arrears. WestCare California, Inv (WCAA) will assit 12 Families for 6 months @ $1500 each month estimated at $108,000 for the grant year.

Utility Payments Funds to assist clients with security and/or utility deposit assistance. Estimated at 12 families @ $250 each for 2 months $6,000
Security Deposits Funds to assist 12 families with securing housing. Estimated at $1500 per family $18,000
WestCare California
Case Manager Case Manager will provide individuals and their families with case management to ensure they transition to independence. This will include arrangement, coordination, monitoring, and delivery of services related to meeting the housing needs of clients and helping them obtain housing stability. The Case Manager will meet with each client at least once weekly to provide support and assistance towards achieving each Individualized Service Plan. The position cost is $25/hour x 2080 hours = $52,000.

Program Director-Housing The Director of Housing Svcs will be responsible for the oversight of the program and scope of work. This position will approve all purchases to ensure costs are within budget, monitor data for contract compliance, submit performance reports, and will provide supervision through direct observation and follow-up training. This will be calculated at 20% of the WestCare salary paid to this position.(Approx $15,750)
Fringe Benefits Calculated at 22.6% of total salaries = $15,312.

Communications For the connectivity fees associated with the program cell phones to be used by WestCare ESG program staff, office phone, and internet connectivity.

Calculated at $83.33/month per month x 12 months.

Office Supplies This line item represents the cost of consumables such as paper, pens, clipboards, toner, etc.; for the program facility. Calculated at an estimated $125 per month x 12 months.

Computer/Copier-Scanner-Fax Monthly maintenance/lease fees on one printer/fax/scanner of $500 annually, plus copy charges @ $0.1020 per month for 12 months ($8.33/month x 12 = $100) Toner costs, $250
Repairs/Maintenance/Lease/Utilities This line item represents the cost of electricity, natural gas, Garbage, Sewer, Alarm and other utility and matenience costs allocated per the rented space to be used by the program; and for the day-to-day facility repairs of the program facility. Calculated at an estimated $233.33 per month x 12 months.

Staff Recruitment This line item represents the recruiting of staff over a 12 month period.

Fuel/Vehicle Maintenance Leased vehicle @$925 per month x 12 mo $11,100 fuel $3400 annually Veh,Liability,Property,Umbrella Ins Annual costs for insurance for Auto, Liability, Propery, Umbrella Estimated @ $6,850
Rental Assistance Funds to provide assistance to clients for short-term, medium-term, or one-time payment for rent in arrears. Estimated at 12 families @ $1500 per month for 6 months.(12 x 1500 x6 =$108,000)
Security & Utility Deposits Funds to assist clients with security and/or utility deposit assistance. Estimated 12 families @ 1500 ea (12 x 1500 = $18,000).

Utility Payments Funds to assist clients with utility payments. Estimated at 12 families @ $250 per month x 2 months.(12x250x2=$6,000)
HP Financial Assistance
Homelessness Prevention
FY 2025-2026
WestCare California, Inc.

City of Fresno ESG (Project Unite)
Rapid Re-Housing
Rapid Re-Housing
WestCare Rapid Rehousing Activities - Financial Assistance Rental Assistance Funds to provide assistance to Four (4) HP clients for payment of arrears which will assist in client's ability to remain housed. Estimated at $4,500 per client over 2 months ea .(4 x 1500 x 3 = $18,000)
Security & Utility Deposits Funds to assist clients with security and/or utility deposit assistance. Estimated at $4,500 over 12 months.

Utility Payments Funds to assist clients with utility payments. Estimated at $2,500 over 12 months.

Administrative costs Administrative costs are comprised of administrative personnel and other such costs that support the program and are not covered in the line item budget.

These costs include, but are not limited to, management, accounting, payroll, human resources, and technical support. Calculated at 24% of direct costs.

Administration
PY24-25 Consolidated NOFA Part B
Application – Homeless and Homelessness Prevention